Board Meeting Minutes
Monday, September 11, 2017 International School of Monterey, Library 1720 Yosemite Street, Seaside, CA 93955 6:00-7:30
1. OPEN SESSION
6:00
1.1. Call to order, roll call, establishment of quorum
6:02
1.2. Reading of the ISM Mission Statement by KM
6:05
1.3. Communications
Kera Abraham Panni (KA) Cristofer Cabanillas (CC) Valerie Josephson (VJ) Administrative Leaders: Faculty Liaison:
Patricia Adura-Miranda (PA) Lauren Cohen (LC) Kate Mitchell Mehle (KM) Jessica Allen (JA) Kelly Mottershead (KD)
John Bailey (JB) Ronnie Higgs (RH) Kelly Sorenson (KS) Lisa Griffin Burns (LB) CSMC Liaison:
Kevin Brookhouser (KB) Bobbie Infelise (BI) Chris Steinbruner (CS) Sean Madden (SM) Miles Denniston (MD)
1.3.1. Correspondence None 1.3.2. Hearings and petitions
The public may comment on items within the Board's jurisdiction but not on the agenda. The Board may not respond except to ask clarifying questions. The length of comments may be limited to 3 minutes by the Chair and total time allotted to nonagenda items will be 10 minutes. The public may comment on agenda items at the time each is considered by the Board with 10 minutes allotted per item.
None
6:15
1.4. Consent (1.4.4. pulled at request of JB) Moved LC. Seconded BI. Yes: KA, PA, JB, KB, LC, BI, KM, KS, CS. No: 0. Absent: CC, RH, VJ. 1.4.1. Approve minutes from August 14, 2017 Board of Trustees meeting 1.4.2. Approve minutes from August 17, 2017 Development Committee meeting 1.4.3. Approve minutes from September 1, 2017 Budget & Finance Committee meeting 1.4.4. Proclamation recognizing Chris and Leah Steinbruner as ISM’s Distinguished Agency Honorees for National Philanthropy Day 2017 JB: amazing what Chris does for our whole community; significant time and talent given here at ISM Moved JB. Seconded KA. Yes: KA, PA, JB, KB, LC, BI, KM, KS. No: 0. Abstain: CS. Absent: CC, RH, VJ.
6:20
1.5. Action/discussion items 1.5.1. Approve Unaudited Actuals financial report Presented by SM (see attached). Moved CS. Seconded LC. Yes: KA, PA, JB, KB, LC, BI, KM, KS, CS. No: 0. Absent: CC, RH, VJ. 1.5.2. Approve Fiscal Calendar & Procedures Presented by SM (see attached redline and final versions). Moved KS. Seconded BI. Yes: KA, PA, JB, KB, LC, BI, KM, KS, CS. No: 0. Absent: CC, RH, VJ. 1.5.3. Approve revised Employee Leave Policy Presented by SM (see attached redline and final versions). Moved CS. Seconded KB. Yes: KA, PA, JB, KB, LC, BI, KM, KS, CS. No: 0. Absent: CC, RH, VJ. 1.5.4. Approve revised Uniform Complaint Procedures Policy Presented by SM (see attached redline and final versions). Moved KS. Seconded CS. Yes: KA, PA, JB, KB, LC, BI, KM, KS, CS. No: 0. Absent: CC, RH, VJ. 1.5.5. Discuss Social Media Policy SM requested input from board to inform development of a policy Individual input: ~ JB favors a policy like the example from LAUSD; if we can’t turn off the channel, we should not broadcast ~ KB: Twitter is an example; can’t control a hashtag ~ LC: better to create a culture of so much positive feedback that dissenters seem limited; odd not to have feedback at all ~ KS: if you stymie interaction you have a stagnant page; activity needs to be allowed or don’t play the game ~ KA: JB is proposing a legal approach; not a bad idea ~ JB not proposing a detailed policy; just a paragraph; look at other areas; needs to be policy on how do we respond to something like a bomb threat ~ PA: boards input would be to have thought out guidance; liability to leave something without response ~ JVA: sole poster on ISM accounts; all safety filters on
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
6:50
1.6. Reports and other information items 1.6.1. Teacher representative report 1.6.2. Administration reports Presented by SM, Susie Shin-Ma (SS), and LB (see attached). Felix Bachofner (FB): first time insurance expenses have gone up is good; SF Bay CPI increase 3.5%, insurance increase is 1.2% above that; does ISM push back?; does ISM request comparison quotes?; not huge but $2,700; if JPA is looking for board members, recommend getting somebody at that table 1.6.3. Budget and Finance Committee report Presented by SM (see attached). 1.6.4. Advancement Committee report Presented by KM (see attached). KM thanked the board for classroom champion presentations at Back to School Night. 1.6.5. Anticipated future agenda items October ~ Board retreat KS Identify 2-3 key issues where we need extra time; CC: SM and CC will finalize agenda November ~ Action: audited financial statements; 2018-2019 staff compensation plan ~ Information: IB report; special programs report December ~ Action: First Interim Financial Report; Health & Safety Policy updates (if any); Safety Plan updates (if any) ~ Information: employee benefits report; health and safety report; principal goals update
7:10
1.7. New business None
7:15
1.8. Public comments on closed session items
The public may comment on closed session agenda items listed. The Board may not respond except to ask clarifying questions. The length of comments shall be limited to 3 minutes by the Chair, and total time allotted to closed agenda items shall be 10 minutes.
FB: speaking on 2.3; own interest in joining the ISM Board does not shape comments; no provision in Brown Act for government body to seat board members without public input; no one who is a stakeholder has opportunity to address qualifications; public must have opportunity to comment on what is essentially a public appointment 7:25-7:55
2. RECESS TO CLOSED SESSION
In accordance with Government Code, Sections 54950 – 54962, the Board must disclose the items to be discussed in closed session. This may be done by referring to the closed session agenda items as listed on the closed session agenda or by number on the agenda. After closed session, the Board shall report out actions taken in closed session as required by law, including members’ vote and abstention.
2.1. Public employee appointment—2017-2018 staff [Govt. Code § 54957] 2.2. Conference with real property negotiators—Property: 1720 Yosemite Street, Seaside, CA; Negotiator: Sean Madden; Negotiating Parties: ISM, MPUSD; Under Negotiation: use, lease [Govt. Code § 54956.8] 2.3. Public appointment—International School of Monterey Board of Trustees [Govt. Code § 54957] 2.4. Public employee performance review—ISM Director [Govt. Code Section 54957] 7:55-8:00
3. RECONVENE TO OPEN SESSION
3.1. Report of action taken in closed session, if any None 8:00
4. ADJOURNMENT MOVED BY JB AT 8:09 —NEXT MEETING: SATURDAY, OCTOBER 14, 2017 BOARD RETREAT
ISM works to make information and events accessible to all. Please direct requests for disability-related accommodation, including auxiliary aids or services, to
[email protected], 831-583-2165, or the school office.
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Board Meeting September 11, 2017
Board Meeting Agenda
Monday, September 11, 2017 International School of Monterey, Library 1720 Yosemite Street, Seaside, CA 93955 6:00-7:30
1. OPEN SESSION
6:00
1.1. Call to order, roll call, establishment of quorum
6:02
1.2. Reading of the ISM Mission Statement by KM
6:05
1.3. Communications
Kera Abraham Panni (KA) Cristofer Cabanillas (CC) Valerie Josephson (VJ) Administrative Leaders: Faculty Liaison:
Patricia Adura-Miranda (PA) Lauren Cohen (LC) Kate Mitchell Mehle (KM) Jessica Allen (JA) Kelly Mottershead (KD)
John Bailey (JB) Ronnie Higgs (RH) Kelly Sorenson (KS) Lisa Griffin Burns (LB) CSMC Liaison:
Kevin Brookhouser (KB) Bobbie Infelise (BI) Chris Steinbruner (CS) Sean Madden (SM) Miles Denniston (MD)
1.3.1. Correspondence 1.3.2. Hearings and petitions
The public may comment on items within the Board's jurisdiction but not on the agenda. The Board may not respond except to ask clarifying questions. The length of comments may be limited to 3 minutes by the Chair and total time allotted to nonagenda items will be 10 minutes. The public may comment on agenda items at the time each is considered by the Board with 10 minutes allotted per item.
6:15
1.4. Consent 1.4.1. Approve minutes from August 14, 2017 Board of Trustees meeting 1.4.2. Approve minutes from August 17, 2017 Development Committee meeting 1.4.3. Approve minutes from September 1, 2017 Budget & Finance Committee meeting 1.4.4. Proclamation recognizing Chris and Leah Steinbruner as ISM’s Distinguished Agency Honorees for National Philanthropy Day 2017
6:20
1.5. Action/discussion items 1.5.1. Approve Unaudited Actuals financial report 1.5.2. Approve Fiscal Calendar & Procedures 1.5.3. Approve revised Employee Leave Policy 1.5.4. Approve revised Uniform Complaint Procedures Policy 1.5.5. Discuss Social Media Policy
6:50
1.6. Reports and other information items 1.6.1. Teacher representative report 1.6.2. Administration reports 1.6.3. Budget and Finance Committee report 1.6.4. Advancement Committee report 1.6.5. Anticipated future agenda items October ~ Board retreat November ~ Action: audited financial statements; 2018-2019 staff compensation plan ~ Information: IB report; special programs report December ~ Action: First Interim Financial Report; Health & Safety Policy updates (if any); Safety Plan updates (if any) ~ Information: employee benefits report; health and safety report; principal goals update
7:10
1.7. New business
7:15
1.8. Public comments on closed session items
The public may comment on closed session agenda items listed. The Board may not respond except to ask clarifying questions. The length of comments shall be limited to 3 minutes by the Chair, and total time allotted to closed agenda items shall be 10 minutes.
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
7:25-7:55
2. RECESS TO CLOSED SESSION
In accordance with Government Code, Sections 54950 – 54962, the Board must disclose the items to be discussed in closed session. This may be done by referring to the closed session agenda items as listed on the closed session agenda or by number on the agenda. After closed session, the Board shall report out actions taken in closed session as required by law, including members’ vote and abstention.
2.1. Public employee appointment—2017-2018 staff [Govt. Code § 54957] 2.2. Conference with real property negotiators—Property: 1720 Yosemite Street, Seaside, CA; Negotiator: Sean Madden; Negotiating Parties: ISM, MPUSD; Under Negotiation: use, lease [Govt. Code § 54956.8] 2.3. Public appointment—International School of Monterey Board of Trustees [Govt. Code § 54957] 2.4. Public employee performance review—ISM Director [Govt. Code Section 54957] 7:55-8:00
3. RECONVENE TO OPEN SESSION
3.1. Report of action taken in closed session, if any 8:00
4. ADJOURNMENT—NEXT MEETING: SATURDAY, OCTOBER 14, 2017 BOARD RETREAT
ISM works to make information and events accessible to all. Please direct requests for disability-related accommodation, including auxiliary aids or services, to
[email protected], 831-583-2165, or the school office.
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Consent Agenda 4 1.4.1. Approve minutes from August 14, 2017 Board of Trustees meeting 4 1.4.2. Approve minutes from August 17, 2017 Development Committee meeting 4 1.4.3. Approve minutes from September 1, 2017 Budget & Finance Committee meeting 4 1.4.4. Proclamation recognizing Chris and Leah Steinbruner as ISM’s Distinguished Agency Honorees for National Philanthropy Day 2017
Board Meeting Minutes
Monday, August 14, 2017 International School of Monterey, Library 1720 Yosemite Street, Seaside, CA 93955 6:00-7:30
1. OPEN SESSION
6:00
1.1. Call to order, roll call, establishment of quorum
6:02
1.2. Reading of the ISM Mission Statement by CC
6:05
1.3. Communications
Kera Abraham Panni (KA) Cristofer Cabanillas (CC) Valerie Josephson (VJ) Administrative Leaders: Faculty Liaison:
Patricia Adura-Miranda (PA) Lauren Cohen (LC) Kate Mitchell Mehle (KM) Jessica Allen (JA) Kelly Mottershead (KD)
John Bailey (JB) Ronnie Higgs (RH) Kelly Sorenson (KS) Lisa Griffin Burns (LB) CSMC Liaison:
Kevin Brookhouser (KB) Bobbie Infelise (BI) Chris Steinbruner (CS) Sean Madden (SM) Miles Denniston (MD)
1.3.1. Correspondence None 1.3.2. Hearings and petitions
The public may comment on items within the Board's jurisdiction but not on the agenda. The Board may not respond except to ask clarifying questions. The length of comments may be limited to 3 minutes by the Chair and total time allotted to nonagenda items will be 10 minutes. The public may comment on agenda items at the time each is considered by the Board with 10 minutes allotted per item.
None
6:15
1.4. Consent 1.4.1. Approve minutes from June 12, 2017 Board of Trustees meeting Moved PA. Seconded JB. Yes: KA, PA, JB, KB, CC, LC, RH, BI, VJ, KM, KS. No: 0. Absent: CS.
6:20
1.5. Action/discussion items 1.5.1. Approve revised Attendance Policy Presented by SM (see attached). Group agreements: ~ The board supports the positive reinforcement approach ~ JB and BI will represent the board on an attendance work group looking at best practices and options ~ SM will connect the work group with available literature and resources Moved KS. Seconded KM. Yes: KA, PA, JB, KB, CC, LC, RH, BI, VJ, KM, KS. No: 0. Absent: CS. 1.5.2. Approve Suicide Prevention Policy Presented by LB (see attached). Group agreements: ~ RH will arrange training by CSUMB staff if desired Moved VJ. Seconded RH. Yes: KA, PA, JB, KB, CC, LC, RH, BI, VJ, KM, KS. No: 0. Absent: CS.
6:40
1.6. Strategic discussion items 1.6.1. Board retreat agenda Suggested agenda items: ~ Strategic visioning (SM) ~ Training around advancement and the classroom champion role (KA, CC) ~ ISM Foundation chair transition (CC) ~ Expansion to 3 classes at each grade level to increase enrollment [get to the details for 20 minutes] (PA) ~ Committees meet in September and report out in writing before the retreat (CC) ~ Facilities improvements with timelines, cost estimates, barriers, and possibilities with MPUSD (KS) ~ Brown Act training (CC) ~ Charter school trends; how do we compare; what’s different about our international school (LC) ~ Relationship and joint events with King next door (KA) ~ Data view of neighborhood and student body; what populations are we drawing from (JB) ~ City of Seaside collaboration (LC) ~ Strategies for keeping pace with or outpacing MPUSD on compensation (PA) ~ 5-year budget projects red ink, so talk about how to avoid that (KS) ~ Include an hour for bonding (KA) Group agreements: ~ Retreat hours: 8:30-2:30 ~ CC will follow up with admin to set the agenda ~ LC, SM, and KM will discuss and finalize options for location Public comment: Felix Bachofner (FB) warned against facilitated strategic planning
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
7:00
1.7. Reports and other information items 1.7.1. Teacher representative report Presented by KD: ~ Week to team build in classes rather than start subject curriculum is making a difference ~ Start-of-year staff social held at the Allens’ house ~ All-school assembly initiated the annual theme of “high expectations create great connections” 1.7.2. Administration reports Presented by SM, LB, JA (see attached): ~ Kudos to admin team for a highly effective “create your own PD” program during staff orientation ~ Kudos to LB and the safety team for the project that has provided better traffic safety at the back gate Updates: ~ CC described Love Our Central Coast project that he is chairing ~ LB reported that 80% of Saturday Work Day volunteers crew were new (usually 50/50) ~ Kudos for positive feeling of email about SWD (KA) ~ Great way to get introduced to the school; made new families feel like their part of something (PA) Strategic Communications Team: ~ KA offered purpose of a messaging doc ~ Don’t memorize but internalize ~ Sing the same chorus with different words and tunes Group agreements: ~ Advancement Committee will discuss Family Share reconceptualization 1.7.3. Budget and Finance Committee report Presented by SM (see attached). 1.7.4. Advancement Committee report Presented by KM (see attached). 1.7.5. Anticipated future agenda items September ~ Action: fiscal calendar and procedures; Unaudited Actuals financial report; suspension and expulsion policy revisions (if needed); health and safety policy revisions (if needed); employee leave policy revisions (if needed); uniform complaint procedures revisions (if needed); admissions policy & procedures revisions (if needed) ~ Strategic discussion: compensation ~ Information: insurance report; student services report October ~ Board retreat November ~ Action: audited financial statements; 2018-2019 staff compensation plan
7:15
1.8. New business None
7:20
1.9. Public comments on closed session items
The public may comment on closed session agenda items listed. The Board may not respond except to ask clarifying questions. The length of comments shall be limited to 3 minutes by the Chair, and total time allotted to closed agenda items shall be 10 minutes.
None 7:30-8:10
2. RECESS TO CLOSED SESSION
In accordance with Government Code, Sections 54950 – 54962, the Board must disclose the items to be discussed in closed session. This may be done by referring to the closed session agenda items as listed on the closed session agenda or by number on the agenda. After closed session, the Board shall report out actions taken in closed session as required by law, including members’ vote and abstention.
2.1. Public employee appointment—2017-2018 staff [Govt. Code § 54957] 2.2. Conference with real property negotiators—Property: 1720 Yosemite Street, Seaside, CA; Negotiator: Sean Madden; Negotiating Parties: ISM, MPUSD; Under Negotiation: use, lease [Govt. Code § 54956.8] 2.3. Public appointment—International School of Monterey Board of Trustees [Govt. Code § 54957] 2.4. Public employee performance review—ISM Director [Govt. Code Section 54957] 8:10-8:15
3. RECONVENE TO OPEN SESSION
3.1. Report of action taken in closed session, if any None 8:15
4. ADJOURNMENT 8:42PM—NEXT REGULAR MEETING: MONDAY, SEPTEMBER 11, 2017
ISM works to make information and events accessible to all. Please direct requests for disability-related accommodation, including auxiliary aids or services, to
[email protected], 831-583-2165, or the school office.
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Advancement Committee Minutes
Thursday, August 17, 2017
Turn 12 Bar & Grill 400 Tyler Street, Monterey, CA 93940 12:30
1. OPEN SESSION
12:30
1.1. Call to order, roll call
12:32
1.2. Reading of the ISM Mission Statement by Kate Mitchell Mehle
12:35
1.3. Communications
Kera Abraham Panni (KA) Foundation Representative:
Cristofer Cabanillas (CC) Camilla Mann (CM)
Lauren Cohen (LC) Administrative Liaison:
Kate Mitchell Mehle (KM) Sean Madden (SM)
1.3.1. Correspondence None 1.3.2. Hearings and petitions
The public may comment on items within the committee's jurisdiction but not on the agenda. The committee may not respond except to ask clarifying questions. The length of comments may be limited to 3 minutes by the chair and total time allotted to nonagenda items will be 10 minutes. The public may comment on agenda items at the time each is considered by the committee with 10 minutes allotted per item.
None 12:45
1.4. Information/discussion items 1.4.1. Annual development plan Group agreements: ~ Shared Family Share Fundraising Annual Plan will be continually updated ~ Plan identifies touchpoints such as Grandparents & Great Friends Day ~ Board trustees will be asked to continue as Classroom Champions ~ SM will create a Google folder where ISM staff can submit reports of accomplishments ~ KA will help write success stories/news for Foundation to share/celebrate 1.4.2. Classroom champion job description Group agreements: ~ ISM Foundation will provide a Classroom Champion job description ~ Foundation will also develop a toolkit for champions ~ Foundation will showcase volunteer roles, e.g. who’s your champion ~ Trustee champions should recruit additional champ, piggybacking on the communication parent role ~ This could be a classroom data guru ~ SM will invite all trustees to Back to School night to introduce themselves as champions 1.4.3. ISM Board of Trustees attendance at ISM Foundation meetings Group agreements: ~ All trustees should attend at least one Foundation meeting during the year, and are always welcome 1.4.4. Foundation onboarding process & succession planning Did not discuss due to lack of time
1:25 1:30
1.5. New business None 2. ADJOURNMENT 1:49—NEXT MEETING: TBD
ISM works to make information and events accessible to all. Please direct requests for disability-related accommodation, including auxiliary aids or services, to
[email protected], 831-583-2165, or the school office.
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Budget & Finance Committee Minutes
Friday, September 1, 2017
ISM Multiuse Room (MUR) 1720 Yosemite Street, Seaside, CA 8:15
8:15
1. OPEN SESSION
1.1. Call to order, roll call
Kera Abraham Panni (KA) Chris Steinbruner (CS) Administrative Liaison:
John Bailey (JB) Sean Madden (SM) )
Cristofer Cabanillas (CC) CSMC Liaison:
8:17
1.2. Reading of the ISM Mission Statement by the chair, Chris Steinbruner
8:20
1.3. Communications
Ronnie Higgs (RH) Miles Denniston (MD)
1.3.1. Correspondence 1.3.2. Hearings and petitions
The public may comment on items within the committee's jurisdiction but not on the agenda. The committee may not respond except to ask clarifying questions. The length of comments may be limited to 3 minutes by the chair and total time allotted to nonagenda items will be 10 minutes. The public may comment on agenda items at the time each is considered by the committee with 10 minutes allotted per item.
8:30
1.4. Information/discussion items 1.4.1. Review changes to length and timing of pay periods Presented by MD and SM ~ Hourly employees now paid twice monthly th ~ Contract employees still once per month, but earlier on the 26 rather than the last day of the month 1.4.2. Discuss 2016-2017 Unaudited Actuals Draft Unaudited Actuals presented by MD and SM Group agreements: ~ SM will check with AMBAG and MPUSD regarding solar portion of the Clean Energy Funds plan ~ Does solar still make sense ~ Are there other possibilities that now pencil out to meet the return on investment requirements given recent changes in regulations Public comment: ~ Felix Bachofner (FB) described the Monterey Bay Power Consortium for sharing of excess solar 1.4.3. Discuss capital budget development and oversight Presented by SM. ~ Clean Energy Act restricted balance of $138,592 will be spent on solar as a capital project ~ Should we develop a capital budget for other facilities improvements that will be capitalized? Group agreements: ~ Ad Hoc Facilities Committee should identify projects based on priorities, then a budget should be developed by the Budget & Finance Committee and presented to the board for approval 1.4.4. Discuss deficit spending and reserve Group agreements: ~ Reserve should be maintained at ~$1 million; current excess could be directed to capital improvements and other one-time expenditures, but not on recurring expenditures such as staff compensation
8:45
1.5. New business None
8:50
1.6. Public comments on closed session items
The public may comment on closed session agenda items listed. The Board may not respond except to ask clarifying questions. The length of comments shall be limited to 3 minutes by the Chair, and total time allotted to closed agenda items shall be 10 minutes.
FB expressed his interest in serving on the ISM Board of Trustees, indicating that he had applied in the past with no clear response and that he will resubmit his application 9:00-9:10
2. RECESS TO CLOSED SESSION
In accordance with Government Code, Sections 54950 – 54962, the Board must disclose the items to be discussed in closed session. This may be done by referring to the closed session agenda items as listed on the closed session agenda or by number on the agenda. After closed session, the Board shall report out actions taken in closed session as required by law, including members’ vote and abstention.
2.1. Public appointment—International School of Monterey Board of Trustees [Govt. Code § 54957]
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
9:10-9:15
3. RECONVENE TO OPEN SESSION
3.1. Report of action taken in closed session, if any None 9:15
4. ADJOURNMENT 9:22AM—NEXT MEETING: FRIDAY, DECEMBER 1, 2017
ISM works to make information and events accessible to all. Please direct requests for disability-related accommodation, including auxiliary aids or services, to
[email protected], 831-583-2165, or the school office.
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
1.4.3. Proclamation 4 Proclamation recognizing Chris and Leah Steinbruner as ISM’s Distinguished Agency Honorees for National Philanthropy Day 2017 4During 10 years on the ISM Board, Chris has provided invaluable financial guidance and strategic insight, first as treasurer and then as chair. Meanwhile, Chris and Leah have quietly become leading contributors of volunteer time and financial support for Monterey County's only IB World School. 4Therefore, the ISM Board of Trustees hereby proclaims Chris and Leah Steinbruner as the International School of Monterey’s Distinguished Agency Honorees for National Philanthropy Day 2017.
Action Items
1.5.1. Unaudited Actuals 4 Approve 2016-2017 Unaudited Actuals Financial Report 4Timeline 4 Due to MPUSD September 13
4 Preliminary copy sent for review September 1 4 Feedback received September 7 4 No changes or adjustments requested
4 Approved copy to be sent following meeting
4 Due to MCOE September 15
4Year-end close process team
4 ISM Director & Bookkeeper 4 CSMC Account Manager & Client Services Officer
4Bottom line
4 $11,308 net increase in fund balance
4 Net unrestricted fund balance increase of $41,489 4 Net restricted fund balance decrease of $30,182
4 $1,205,029 total fund balance
4 Includes $139,092 restricted 4 $138,592 in Clean Energy Act funds will be spent on solar panels capitalized over 5-10 years (i.e. $14,000-28,000 depreciation expense per year)
4Budget & Finance Committee recommends approval as presented
CHARTER SCHOOL UNAUDITED ACTUALS FINANCIAL REPORT -- ALTERNATIVE FORM July 1, 2016 to June 30, 2017 Charter School Name: International School of Monterey CDS #: 27660926118962 Charter Approving Entity: Monterey Peninsula Unified School District County: Monterey Charter #: 0429 This charter school uses the following basis of accounting: (Please enter an "X" in the applicable box below; check only one box) X Accrual Basis (Applicable Capital Assets/Interest on Long-Term Debt/Long-Term Liabilities/Net Position objects are 6900, 7438, 9400-9489, 9660-9669, 9796, and 9797) Modified Accrual Basis (Applicable Capital Outlay/Debt Service/Fund Balance objects are 6100-6170, 6200-6500, 7438, 7439, and 9711-9789) Description A. REVENUES 1. LCFF Sources State Aid - Current Year Education Protection Account State Aid - Current Year State Aid - Prior Years Transfers to Charter Schools in Lieu of Property Taxes Other LCFF Transfers Total, LCFF Sources 2. Federal Revenues (see NOTE in Section L) No Child Left Behind/Every Student Succeeds Act Special Education - Federal Child Nutrition - Federal Donated Food Commodities Other Federal Revenues Total, Federal Revenues
Object Code 8011 8012 8019 8096 8091, 8097
8290 8181, 8182 8220 8221 8110, 8260-8299
3,044,972.00
0.00
255,532.40 255,532.40
127,467.48 127,467.48
0.00 382,999.88 382,999.88
189,529.79 189,529.79
192,041.57 192,041.57
381,571.36 381,571.36
3,490,515.60
418,586.39
3,909,101.99
1100 1200 1300 1900
1,387,781.03
148,966.53
1,536,747.56 0.00 304,525.19 0.00 1,841,272.75
2100 2200 2300 2400 2900
21,376.17 91,371.86 204,456.09 94,773.31 44,690.32 456,667.75 Unrestricted
LocalRevAO
5. TOTAL REVENUES
Object Code 3101-3102 3201-3202 3301-3302 3401-3402 3501-3502 3601-3602 3701-3702 3751-3752 3901-3902
555.00
1,078,916.00 514,864.00 (94,670.00) 1,545,862.00 0.00 3,044,972.00
70,248.00 99,077.34
4. Other Local Revenues All Other Local Revenues Total, Local Revenues
California Department of Education Charter School Financial Report Certification Form (Revised 04/2017)
1,078,916.00 514,864.00 (94,670.00) 1,545,862.00
Total
481.41 481.41
StateRevSE StateRevAO
2. Noncertificated Salaries Noncertificated Instructional Salaries Noncertificated Support Salaries Noncertificated Supervisors' and Administrators' Salaries Clerical and Office Salaries Other Noncertificated Salaries Total, Noncertificated Salaries Description 3. Employee Benefits STRS PERS OASDI / Medicare / Alternative Health and Welfare Benefits Unemployment Insurance Workers' Compensation Insurance OPEB, Allocated OPEB, Active Employees Other Employee Benefits Total, Employee Benefits
Restricted
555.00 0.00 28,274.34 0.00 70,729.41 99,558.75
3. Other State Revenues Special Education - State All Other State Revenues Total, Other State Revenues
B. EXPENDITURES (see NOTE in Section L) 1. Certificated Salaries Certificated Teachers' Salaries Certificated Pupil Support Salaries Certificated Supervisors' and Administrators' Salaries Other Certificated Salaries Total, Certificated Salaries
Unrestricted
28,274.34
304,525.19 1,692,306.22
181,194.30 60,221.92 65,354.17 302,857.61 1,117.16 23,651.58 2,763.96 637,160.70
148,966.53
1,694.32
1,694.32 Restricted
129.63 0.87
130.50
21,376.17 93,066.18 204,456.09 94,773.31 44,690.32 458,362.07 Total 181,194.30 60,221.92 65,483.80 302,857.61 1,118.03 23,651.58 0.00 0.00 2,763.96 637,291.20
Page 1 of 4 8/31/17 8:49 PM
CHARTER SCHOOL UNAUDITED ACTUALS FINANCIAL REPORT -- ALTERNATIVE FORM July 1, 2016 to June 30, 2017 Charter School Name: International School of Monterey 4. Books and Supplies Approved Textbooks and Core Curricula Materials Books and Other Reference Materials Materials and Supplies Noncapitalized Equipment Food Total, Books and Supplies
CDS #: 27660926118962
5. Services and Other Operating Expenditures Subagreements for Services Travel and Conferences Dues and Memberships Insurance Operations and Housekeeping Services Rentals, Leases, Repairs, and Noncap. Improvements Transfers of Direct Costs Professional/Consulting Services and Operating Expend. Communications Total, Services and Other Operating Expenditures 6. Capital Outlay (Objects 6100-6170, 6200-6500 modified accrual basis only) Land and Land Improvements Buildings and Improvements of Buildings Books and Media for New School Libraries or Major Expansion of School Libraries Equipment Equipment Replacement Depreciation Expense (accrual basis only) Total, Capital Outlay 7. Other Outgo Tuition to Other Schools Transfers of Pass-Through Revenues to Other LEAs Transfers of Apportionments to Other LEAs - Spec. Ed. Transfers of Apportionments to Other LEAs - All Other All Other Transfers Transfers of Indirect Costs Debt Service: Interest Principal (for modified accrual basis only) Total Debt Service Total, Other Outgo 8. TOTAL EXPENDITURES Description C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5-B8) D. OTHER FINANCING SOURCES / USES 1. Other Sources 2. Less: Other Uses 3. Contributions Between Unrestricted and Restricted Accounts (must net to zero)
4100 4200 4300 4400 4700
5100 5200 5300 5400 5500 5600 5700-5799 5800 5900
6300 6400 6500 6900
7110-7143 7211-7213 7221-7223SE 7221-7223AO 7281-7299 7300-7399 7438 7439
Object Code
12,881.71 22,982.04 41,338.25 5,912.43 44,078.18
13,207.45 369.00
158,019.80 17,119.64 302,332.05
23,170.25 4,928.62 47,024.89 95,321.62
187,108.72 1,970.00 202,655.17
20,151.61 1,259.10 90,038.98 75,071.00 60,618.96 247,139.65 0.00 26,089.16 23,351.04 41,338.25 5,912.43 231,186.90 0.00 159,989.80 17,119.64 504,987.22
0.00 0.00
1,241.43 1,241.43
0.00
0.00 0.00 0.00 1,241.43 1,241.43 0.00 0.00 207,500.00 0.00 0.00 0.00
207,500.00
0.00 207,500.00
0.00 0.00
0.00 0.00 0.00 207,500.00
3,449,026.18 Unrestricted
448,768.14 Restricted
3,897,794.32 Total
41,489.42
(30,181.75)
11,307.67
8930-8979 7630-7699
0.00 0.00
8980-8999
0.00 0.00
E. NET INCREASE (DECREASE) IN FUND BALANCE /NET POSITION (C+D4)
California Department of Education Charter School Financial Report Certification Form (Revised 04/2017)
20,197.86
6100-6170 6200
4. TOTAL OTHER FINANCING SOURCES / USES
F. FUND BALANCE / NET POSITION 1. Beginning Fund Balance/Net Position a. As of July 1 b. Adjustments/Restatements c. Adjusted Beginning Fund Balance /Net Position 2. Ending Fund Balance /Net Position, June 30 (E+F1c) Components of Ending Fund Balance (Modified Accrual Basis only) a. Nonspendable 1. Revolving Cash (equals Object 9130)
(46.25) 1,259.10 66,868.73 70,142.38 13,594.07 151,818.03
9791 9793, 9795
9711
0.00
0.00
41,489.42
(30,181.75)
11,307.67
1,024,447.76
169,273.86
1,024,447.76 1,065,937.18
169,273.86 139,092.11
1,193,721.62 0.00 1,193,721.62 1,205,029.29 0.00
Page 2 of 4 8/31/17 8:49 PM
CHARTER SCHOOL UNAUDITED ACTUALS FINANCIAL REPORT -- ALTERNATIVE FORM July 1, 2016 to June 30, 2017 Charter School Name: International School of Monterey 2. Stores (equals Object 9320) 3. Prepaid Expenditures (equals Object 9330) 4. All Others b. Restricted c. CCommitted 1. Stabilization Arrangements 2. Other Commitments d. Assigned e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 2. Unassigned/Unappropriated Amount 3. Components of Ending Net Position (Accrual Basis only) a. Net Investment in Capital Assets b. Restricted Net Position c. Unrestricted Net Position Description G. ASSETS 1. Cash In County Treasury Fair Value Adjustment to Cash in County Treasury In Banks In Revolving Fund With Fiscal Agent/Trustee Collections Awaiting Deposit 2. Investments 3. Accounts Receivable 4. Due from Grantor Governments 5. Stores 6. Prepaid Expenditures (Expenses) 7. Other Current Assets 8. Capital Assets (accrual basis only)
CDS #: 27660926118962 9712 9713 9719 9740 9750 9760 9780
0.00 0.00 0.00 0.00 0.00 0.00
9789 9790M 9796 9797 9790A Object Code 9110 9111 9120 9130 9135 9140 9150 9200 9290 9320 9330 9340 9400-9489
9. TOTAL ASSETS H. DEFERRED OUTFLOWS OF RESOURCES 1. Deferred Outflows of Resources
0.00 0.00 0.00 0.00
0.00
139,092.11
0.00 139,092.11
1,065,937.18 Unrestricted
0.00 Restricted
1,065,937.18 Total
1,025,279.13
139,092.11
1,164,371.24 0.00 297,504.27 0.00 0.00 0.00 0.00 48,136.68 52,013.92 0.00 14,706.54 0.00 11,716.93
139,092.11
1,588,449.58
297,504.27
48,136.68 52,013.92 14,706.54 11,716.93 1,449,357.47
9490
0.00
2. TOTAL DEFERRED OUTFLOWS I.
LIABILITIES 1. Accounts Payable 2. Due to Grantor Governments 3. Current Loans 4. Unearned Revenue 5. Long-Term Liabilities (accrual basis only)
0.00 9500 9590 9640 9650 9660-9669
85,095.47 207,500.00 90,824.82
6. TOTAL LIABILITIES J. DEFERRED INFLOWS OF RESOURCES 1. Deferred Inflows of Resources
0.00
85,095.47 207,500.00 90,824.82 0.00 0.00
383,420.29
0.00
9690
383,420.29 0.00
2. TOTAL DEFERRED INFLOWS K. FUND BALANCE /NET POSITION Ending Fund Balance /Net Position, June 30 (G9 + H2) - (I6 + J2) (must agree with Line F2)
0.00
0.00
0.00
0.00
1,065,937.18
139,092.11
1,205,029.29
L. FEDERAL EVERY STUDENT SUCCEEDS ACT (ESSA) MAINTENANCE OF EFFORT REQUIREMENT NOTE: IF YOUR CHARTER SCHOOL RECEIVED FEDERAL FUNDING, AS REPORTED IN SECTION A2, THE FOLLOWING ADDITIONAL INFORMATION MUST BE PROVIDED IN ORDER FOR THE CDE TO CALCULATE COMPLIANCE WITH THE FEDERAL EVERY STUDENT SUCCEEDS ACT (ESSA) MAINTENANCE OF EFFORT REQUIREMENT: 1. Federal Revenue Used for Capital Outlay and Debt Service Included in the Capital Outlay and Debt Service expenditures reported in sections B6 and B7 are California Department of Education Charter School Financial Report Certification Form (Revised 04/2017)
Page 3 of 4 8/31/17 8:49 PM
CHARTER SCHOOL UNAUDITED ACTUALS FINANCIAL REPORT -- ALTERNATIVE FORM July 1, 2016 to June 30, 2017 Charter School Name: International School of Monterey the following amounts paid out of federal funds:
CDS #: 27660926118962
Federal Program Name (If no amounts, indicate "NONE")
Capital Outlay
a. NONE b. c. d. e. f. g. h. i. j.
Debt Service
$
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL FEDERAL REVENUES USED FOR CAPITAL OUTLAY AND DEBT SERVICE
Total
0.00
0.00
2. Community Services Expenditures Provide the amount of State and Local funds reported in Section B that were expended for Community Services Activities: Amount (Enter "0.00" if none)
Objects of Expenditures a. b. c. d. e.
Certificated Salaries Noncertificated Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures
1000-1999 2000-2999 3000-3999 4000-4999 5000-5999
0.00 0.00 0.00 0.00 0.00
TOTAL COMMUNITY SERVICES EXPENDITURES
0.00
3. State and Local Expenditures to be Used for ESSA Annual Maintenance of Effort Calculation: Results of this calculation will be used for comparison with 2015-16 expenditures. Failure to maintain the required 90 percent expenditure level on either an aggregate or per capita expenditure basis will result in reduction to allocations for covered programs in 2018-19. a. Total Expenditures (B8)
3,897,794.32
b. Less Federal Expenditures (Total A2) [Revenues are used as proxy for expenditures because most federal revenues are normally recognized in the period that qualifying expenditures are incurred]
99,558.75
c. Subtotal of State & Local Expenditures [a minus b]
3,798,235.57
d. Less Community Services [L2 Total]
0.00
e. Less Capital Outlay & Debt Service [Total B6 plus objects 7438 and 7439, less L1 Total]
1,241.43
TOTAL STATE & LOCAL EXPENDITURES SUBJECT TO MOE [c minus d minus e]
California Department of Education Charter School Financial Report Certification Form (Revised 04/2017)
$
3,796,994.14
Page 4 of 4 8/31/17 8:49 PM
Trial Balance Report International School of Monterey
June 2017
Restrictors included:
00, 14, 20, 22, 24, 25, 26, 27, 28, 29, 30, 33, 35, 40, 50, 52, 54, 61, 65, 90
02, 05, 06, 15, 21, 23, 34, 36, 37, 41, 42, 43, 46, 47, 48, 51, 66, 84
09, 31, 38, 44, 49,
Restricted
All
Account Number
Account Description
1100-020-00-000
Teachers' Salaries
$812,046.57
1100-020-22-000
Teachers' Salaries
$53,450.03
1100-020-23-000
Teachers' Salaries
1100-020-30-000
Teachers' Salaries
1100-020-43-000
Teachers' Salaries
$10,000.00
$10,000.00
1100-020-44-000
Teachers' Salaries
$56,207.53
$56,207.53
1100-020-47-000
Teachers' Salaries
1120-020-00-000
Substitute Expense
1300-020-00-000
Certificated Supervisor and Administrator Salaries
2100-020-00-000
Instructional Aide Salaries
2200-020-00-000
Classified Support Salaries (Maintenance, Food)
$91,371.86
2200-020-21-000
Classified Support Salaries (Maintenance, Food)
2300-020-00-000
Classified Supervisor and Administrator Salaries
$186,815.74
$186,815.74
2300-020-00-200
Classified Supervisor and Administrator Salaries
$17,640.35
$17,640.35
2400-020-00-000
Clerical, Technical, and Office Staff Salaries
$94,773.31
$94,773.31
2900-020-00-200
Other Classified Salaries (Noon and Yard Sup, etc.)
$44,690.32
$44,690.32
3101-020-00-000
State Teachers' Retirement System, certificated positions
$117,198.36
$117,198.36
3101-020-22-000
State Teachers' Retirement System, certificated positions
$6,724.01
$6,724.01
3101-020-30-000
State Teachers' Retirement System, certificated positions
$57,271.93
$57,271.93
3202-020-00-000
Public Employees' Retirement System, classified positions
$57,772.03
$57,772.03
3202-020-00-200
Public Employees' Retirement System, classified positions
$2,449.89
$2,449.89
3313-020-00-000
OASDI
$31,241.64
$31,241.64
3313-020-00-200
OASDI
$3,799.39
$3,799.39
3313-020-21-000
OASDI
3323-020-00-000
Medicare
$22,048.22
3323-020-00-200
Medicare
$888.59
3323-020-21-000
Medicare
3323-020-22-000
Medicare
$775.03
$775.03
3323-020-30-000
Medicare
$6,601.30
$6,601.30
$302,857.61
$302,857.61 1
3403-020-00-000 Health & Welfare Benefits Report run at 8/31/2017 12:02:56 PM
Unrestricted
01, 12, 32, 39, 45,
Balance $812,046.57 $53,450.03
$81,759.00 $455,261.77
$81,759.00 $455,261.77
$1,000.00
$1,000.00
$67,022.66
$67,022.66
$304,525.19
$304,525.19
$21,376.17
$21,376.17 $91,371.86 $1,694.32
$105.06
$1,694.32
$105.06 $22,048.22 $888.59
$24.57
$24.57
3503-020-00-000
State Unemployment Insurance
$1,086.48
$1,086.48
3503-020-00-200
State Unemployment Insurance
$30.68
3503-020-21-000
State Unemployment Insurance
3603-020-00-000
Worker Compensation Insurance
3902-020-00-000
Other Benefits
4100-020-00-000
Approved Textbooks and Core Curricula Materials
4100-020-12-000
Approved Textbooks and Core Curricula Materials
4200-020-00-270
Books and Other Reference Materials
4300-020-00-000 4300-020-00-200 4300-020-00-240
Materials and Supplies
4307-020-00-000
Printing & Copying Expense
4307-020-12-000
Printing & Copying Expense
$58.49
$58.49
4307-020-45-000
Printing & Copying Expense
$5,000.00
$5,000.00
4315-020-00-000
Classroom Materials and Supplies
$11,202.06
$11,202.06
4315-020-00-200
Classroom Materials and Supplies
$3,952.89
$3,952.89
4315-020-00-240
Classroom Materials and Supplies
$12.06
$12.06
4315-020-00-250
Classroom Materials and Supplies
$1,236.46
$1,236.46
4315-020-00-270
Classroom Materials and Supplies
$613.81
$613.81
4315-020-00-400
Classroom Materials and Supplies
$4,628.55
$4,628.55
4315-020-00-520
Classroom Materials and Supplies
$60.82
4315-020-21-000
Classroom Materials and Supplies
$119.80
$119.80
4315-020-34-000
Classroom Materials and Supplies
$41.46
$41.46
4315-020-36-420
Classroom Materials and Supplies
$24.40
$24.40
4315-020-37-000
Classroom Materials and Supplies
$1,990.03
$1,990.03
4315-020-38-000
Classroom Materials and Supplies
$334.72
$334.72
4315-020-42-000
Classroom Materials and Supplies
$3,396.35
$3,396.35
4340-020-00-260
Student Events (Field Trips)
$15,976.93
$15,976.93
4340-020-00-380
Student Events (Field Trips)
$68.19
$68.19
4340-020-00-520
Student Events (Field Trips)
$2,495.45
4340-020-34-000
Student Events (Field Trips)
4340-020-38-000
Student Events (Field Trips)
$1,365.39
$1,365.39
4340-020-41-000
Student Events (Field Trips)
$10,180.66
$10,180.66
4381-020-00-000
Materials for Plant Maintenance
$727.00
$727.00
4400-020-00-000
Noncapitalized Furniture & Equipment
$65,890.17
$65,890.17
4400-020-00-200
Noncapitalized Furniture & Equipment
$2,189.67
4400-020-21-000
Noncapitalized Furniture & Equipment
4430-020-00-000
Noncapitalized Student Equipment
$1,997.36
$1,997.36
4430-020-00-240
Noncapitalized Student Equipment
$65.18
$65.18
4430-020-37-000
Noncapitalized Student Equipment
$30.68 $0.87
$0.87
$23,651.58
$23,651.58
$2,763.96
$2,763.96
($46.25)
($46.25) $20,197.86
$20,197.86
$1,259.10
$1,259.10
Materials and Supplies
$22,841.66
$22,841.66
Materials and Supplies
$134.32
$134.32
4700-020-00-200 Food and Food Supplies Report run at 8/31/2017 12:02:56 PM
$304.15
$304.15
$2,614.38
$2,614.38
$60.82
$2,495.45 $658.95
$2,189.67 $2,757.00
$2,171.62 $13,594.07
$658.95
$2,757.00
$2,171.62 $13,594.07 1
4700-020-21-000
Food and Food Supplies
5200-020-00-000
Travel and Conferences
5210-020-00-000
Training and Development Expense
5210-020-02-000
Training and Development Expense
$555.00
$555.00
5210-020-15-000
Training and Development Expense
$10,852.45
$10,852.45
5210-020-34-000
Training and Development Expense
$1,800.00
$1,800.00
5300-020-00-000
Dues and Memberships
5300-020-21-000
Dues and Memberships
5300-020-37-000
Dues and Memberships
5400-020-00-000
Insurance
5500-020-00-000
Operation and Housekeeping Services
5600-020-00-000
Space Rental/Leases Expense
5600-020-06-000
Space Rental/Leases Expense
5601-020-00-000
Building Maintenance
5601-020-39-000
Building Maintenance
5605-020-41-000
Equipment Rental/Lease Expense
5610-020-00-000
Equipment Repair
$106.00
$106.00
5800-020-00-000
Professional/Consulting Services and Operating Expenditures
$78,558.52
$78,558.52
5800-020-00-240
Professional/Consulting Services and Operating Expenditures
$1,000.00
5800-020-37-000
Professional/Consulting Services and Operating Expenditures
5800-020-48-000
Professional/Consulting Services and Operating Expenditures
5803-020-00-000
Banking and Payroll Service Fees
$10,495.57
$10,495.57
5805-020-00-000
Legal Services and Audit
$12,168.30
$12,168.30
5810-020-00-000
Educational Consultants
$3,972.83
$3,972.83
5815-020-00-000
Advertising/Recruiting
$5,346.86
$5,346.86
5820-020-00-000
Fundraising Expense
$7,689.95
$7,689.95
5820-020-00-270
Fundraising Expense
$2,755.64
$2,755.64
5820-020-00-400
Fundraising Expense
$3,320.00
$3,320.00
5820-020-00-520
Fundraising Expense
$1,817.41
$1,817.41
5875-020-00-000
District Oversight Fee
$30,449.72
$30,449.72
5890-020-00-000
Interest Expense/Fees
$445.00
$445.00
5900-020-00-000
Communications (Tele., Internet, Copies,Postage,Messenger)
$17,119.64
$17,119.64
6900-020-00-000
Depreciation Expense
$1,241.43
$1,241.43
7010-020-00-000
Special Education Encroachment
8011-020-00-000
LCFF Revenues
8012-020-30-000
Education Protection Account Revenue
8019-020-00-000
Prior Year Income/Adjustments
8019-020-30-000
Prior Year Income/Adjustments
8096-020-00-000
Charter Schools Funding In-Lieu of Property Taxes
8220-020-21-000
Federal Child Nutrition Programs
8290-020-00-540 All Other Federal Revenue Report run at 8/31/2017 12:02:56 PM
$47,024.89
$47,024.89
$206.64
$206.64
$12,675.07
$12,675.07
$22,982.04
$22,982.04 $294.00 $75.00
$41,338.25
$294.00 $75.00 $41,338.25
$5,912.43
$5,912.43
$23,412.00
$23,412.00 $70,248.00
$20,560.18
$70,248.00 $20,560.18
$116,108.89
$116,108.89
$751.83
$751.83
$1,000.00 $210.00 $1,760.00
$210.00 $1,760.00
$207,500.00
$207,500.00
($1,078,916.00)
($1,078,916.00)
($514,864.00)
($514,864.00)
$98,941.00
$98,941.00
($4,271.00)
($4,271.00)
($1,545,862.00)
($1,545,862.00) ($28,274.34)
($481.41)
($28,274.34) ($481.41) 1
8290-020-06-000
All Other Federal Revenue
8292-020-02-000
Title II
8520-020-21-000
Child Nutrition (State)
8550-020-00-000
Mandate Costs Reimbursements
8560-020-12-000
State Lottery Revenue
8560-020-22-000
State Lottery Revenue
8590-020-00-000
All Other State Revenues
8594-020-39-000
Clean Energy Act - Prop 39
8599-020-00-000
Prior Year State Income
8599-020-12-000
Prior Year State Income
8599-020-21-000
Prior Year State Income
8599-020-22-000
Prior Year State Income
8660-020-00-000
Interest Income
8980-020-21-000
Student Lunch Revenue
8982-020-00-000
Foundation Grants/Donations
8982-020-23-000
($70,248.00)
($70,248.00)
($555.00)
($555.00)
($1,729.47)
($1,729.47)
($92,408.00)
($92,408.00) ($18,679.54)
($59,738.60)
($18,679.54) ($59,738.60)
($202.19)
($202.19) ($102,280.00)
($102,433.14)
($102,280.00) ($102,433.14)
($1,576.81)
($1,576.81)
($3,201.66)
($3,201.66)
($750.47)
($750.47)
($13,045.21)
($13,045.21) ($18,815.04)
($18,815.04)
Foundation Grants/Donations
($39,000.00)
($39,000.00)
8982-020-34-000
Foundation Grants/Donations
($2,000.00)
($2,000.00)
8982-020-36-000
Foundation Grants/Donations
($24.40)
($24.40)
8982-020-37-000
Foundation Grants/Donations
($4,446.65)
($4,446.65)
8982-020-38-000
Foundation Grants/Donations
($1,700.11)
($1,700.11)
8982-020-41-000
Foundation Grants/Donations
($10,932.49)
($10,932.49)
8982-020-42-000
Foundation Grants/Donations
($3,396.35)
($3,396.35)
8982-020-44-000
Foundation Grants/Donations
($56,207.53)
($56,207.53)
8982-020-47-000
Foundation Grants/Donations
($1,000.00)
($1,000.00)
8982-020-48-000
Foundation Grants/Donations
($1,760.00)
($1,760.00)
8983-020-00-000
All Other Local Revenue
8983-020-23-000
All Other Local Revenue
($42,759.00)
($42,759.00)
8983-020-43-000
All Other Local Revenue
($10,000.00)
($10,000.00)
8984-020-00-000
Student Body (ASB) Fundraising Revenue
($1,294.80)
($1,294.80)
8984-020-00-240
Student Body (ASB) Fundraising Revenue
($12,530.00)
($12,530.00)
8984-020-00-250
Student Body (ASB) Fundraising Revenue
($3,190.00)
($3,190.00)
8984-020-00-260
Student Body (ASB) Fundraising Revenue
($28.00)
($28.00)
8984-020-00-270
Student Body (ASB) Fundraising Revenue
($5,375.84)
($5,375.84)
8984-020-00-400
Student Body (ASB) Fundraising Revenue
($1,420.00)
($1,420.00)
8984-020-00-520
Student Body (ASB) Fundraising Revenue
($330.00)
($330.00)
8984-020-22-000
Student Body (ASB) Fundraising Revenue
($460.00)
($460.00)
8985-020-00-000
School Site Fundraising
($1,747.52)
($1,747.52)
8985-020-00-200
School Site Fundraising
($136,141.33)
($136,141.33)
8986-020-00-000
Rental Income
($650.00)
($650.00)
8993-020-00-000
In Kind Donations
9120-010 Cash in Bank(s) Report run at 8/31/2017 12:02:56 PM
($5,200.00)
($5,200.00)
($6,117.09)
($6,117.09)
($2,000.00)
($2,000.00)
$144,285.06
$144,285.06 1
9121-010
Cash in Bank(s) at Pacific Valley
$153,219.21
9125-020
Cash in County Treasury Account
9200-020
Accounts Receivables
$48,136.68
$48,136.68
9290-020
Due from Grantor Governments
$52,013.92
$52,013.92
9330-020
Prepaid Expenses
$14,706.54
$14,706.54
9420-020
Building/Leasehold Improvements
$11,398.19
$11,398.19
9425-020
Accumulated Depreciation - Building/Leasehold Improvements
9440-020
Furniture Fixtures and Equipment
9445-020 9500-010 9501-020
Accrued Salaries
9505-020
Accounts Payable-Accrual
9590-020
Due to Grantor Governments
9660-020
Voluntary Deductions
9661-020 9665-020 9780-020-15
Temporarily Restricted Net Assets-Educator Effectiveness
9780-020-34
Temporarily Restricted Net Assets-Math Grant
9780-020-39 9780-020-45 9780-020-46
Temporarily Restricted Net Assets-NCIF Tennis Grant
9790-020
Undesignated Fund Balance
($1,024,447.76)
Total Opening Fund Balance
$1,024,447.76
$169,273.86
$1,193,721.62
Total Ending Fund Balance
$1,065,937.18
$139,092.11
$1,205,029.29
$41,489.42
($30,181.75)
$11,307.67
$1,025,279.13
$153,219.21 $139,092.11
$1,164,371.24
($427.43)
($427.43)
$55,620.66
$55,620.66
Accumulated Depreciation - Furniture, Fixtures & Equipment
($54,874.49)
($54,874.49)
Accounts Payable-System
($48,338.41)
($48,338.41)
($4,129.54)
($4,129.54)
($32,627.52)
($32,627.52)
($207,500.00)
($207,500.00)
($90.90)
($90.90)
Summer Holdback
($65,797.03)
($65,797.03)
Compensated Absences Payable
($24,936.89)
($24,936.89) ($10,852.45)
($10,852.45)
($500.41)
($500.41)
Temporarily Restricted Net Assets-Clean Energy
($152,421.00)
($152,421.00)
Temporarily Restricted Net Assets-Pebble Beach
($5,000.00)
($5,000.00)
Net Income:
Report run at 8/31/2017 12:02:56 PM
($500.00)
($500.00) ($1,024,447.76)
1
Business Snapshot International School of Monterey
July 2016 - June 2017
Financial Snapshot Total Cash on Hand Book Balance:
$1,461,876 Expense To Date
Revenue To Date $4,000,000.00
$5,000,000.00
$4,000,000.00
$3,000,000.00
$3,000,000.00
Income To Date Budget To Date
$2,000,000.00
Expense To Date
$2,000,000.00
Budget To Date
$1,000,000.00
$1,000,000.00
$0.00
$0.00
Revenue $3,909,102
Expense $3,897,794
Budget $4,080,686
Budget $3,923,428
Revenue To Budget 96 %
Expense To Budget 99 %
Report run at 9/1/2017 1:47:42 PM
2
Business Snapshot International School of Monterey
July 2016 - June 2017
Revenue By Category Account Group
Description
Total
Percent
800
Revenue Limit
$3,044,972.00
77.89 %
820
Federal Revenue
$99,558.75
2.55 %
840
Local Revenue
Other State Revenue
$382,999.88
9.80 %
Other State Revenue
870
Local Revenue
$381,571.36
9.76 %
Revenue Limit
Total:
Report run at 9/1/2017 1:47:42 PM
Revenue By Category Federal Revenue
$3,909,101.99
3
Business Snapshot International School of Monterey
July 2016 - June 2017
Expenses By Category Account Group
Description
Total
Percent
100
Certificated Salaries
$1,841,272.75
47.24 %
200
Classified Salaries
$458,362.07
11.76 %
300
Employee Benefits
$637,291.20
16.35 %
400
Books and Supplies
$247,139.65
6.34 %
500
Services & Other Operating Expenses
$504,987.22
12.96 %
600
Capital Outlay
$1,241.43
0.03 %
700
Other Outgo
$207,500.00
5.32 %
Total:
$3,897,794.32
Expenses By Category
Books and Supplies Capital Outlay Certificated Salaries Classified Salaries Employee Benefits Other Outgo Services & Other Operating Expenses
Report run at 9/1/2017 1:47:42 PM
4
Business Snapshot International School of Monterey
July 2016 - June 2017
YTD Actual to Budget Summary Segment Name
Filter Applied
Object
All
Restriction
All
Location
All
Program
All July - June
Account Description Revenue Limit Federal Revenue
Actual $3,044,972
Budget
2016-2017
Variance $
$3,074,526
Variance %
($29,554)
-1.0 %
Total Budget
Remaining Budget
$3,074,526
$29,554
$99,559
$87,898
$11,661
13.3 %
$87,898
($11,661)
Other State Revenue
$383,000
$387,762
($4,762)
-1.2 %
$387,762
$4,762
Local Revenue
$381,571
$530,500
($148,929)
-28.1 %
$530,500
$148,929
Total Revenue
$3,909,102
$4,080,686
($171,584)
-4.2 %
$4,080,686
$171,584
Certificated Salaries
$1,841,273
$1,921,891
$80,618
4.2 %
$1,921,891
$80,618
$458,362
$448,503
($9,859)
-2.2 %
$448,503
($9,859)
Classified Salaries Employee Benefits
$637,291
$692,565
$55,274
8.0 %
$692,565
$55,274
$2,936,926
$3,062,959
$126,033
4.1 %
$3,062,959
$126,033
Books and Supplies
$247,140
$237,928
($9,212)
-3.9 %
$237,928
($9,212)
Services & Other Operating Expenses
$504,987
$621,541
$116,554
18.8 %
$621,541
$116,554
$1,241
$1,000
($241)
-24.1 %
$1,000
($241)
Total Personnel Expenses
Capital Outlay Other Outgo
$207,500
-
($207,500)
0.0 %
-
($207,500)
Total Operational Expenses
$960,868
$860,469
($100,399)
-11.7 %
$860,469
($100,399)
$3,897,794
$3,923,428
$25,634
0.7 %
$3,923,428
$25,634
$11,308
$157,258
($145,950)
-92.8 %
$157,258
$145,950
Total Expenses Net Income
Report run at 9/1/2017 1:47:42 PM
5
Business Snapshot International School of Monterey
July 2016 - June 2017
Balance Sheet Summary Segment Name
Filter Applied
Object
All
Restriction
All
Location
All
Program
All
Liquidity Ratio
4.1
Assets Current Assets Cash Accounts Receivables Prepaid Expenses Total Current Assets
$1,461,876 $100,151 $14,707 $1,576,733
Fixed Assets Buildings and Improvements
$11,398
Furniture and Fixtures
$55,621
Accumulated Depreciation Total Fixed Assets
($55,302) $11,717
Other Assets Total Other Assets
Total Assets
Report run at 9/1/2017 1:47:42 PM
$1,588,450
6
Business Snapshot International School of Monterey
July 2016 - June 2017
Liabilities and Net Assets Current Liabilities Accounts Payable Accrued Salaries, Payroll Taxes, Postemployment Benefits Deposits held on behalf of other employees Total Current Liabilities
$288,466 $4,130 $90,825 $383,420
Long Term Liabilities Total Long Term Liabilities
Total Liabilities
$0
$383,420
Net Assets Restricted Net Assets Unrestricted Net Assets Profit/Loss YTD
$169,274 $1,024,448 $11,308
Total Net Assets
$1,205,029
Total Liabilities and Net Assets
$1,588,450
Report run at 9/1/2017 1:47:42 PM
7
Business Snapshot International School of Monterey
July 2016 - June 2017
Monthly Book Balance Over Time $2,000,000 $1,500,000 $1,000,000 $500,000 $0 M 17
20
17
20
7
1 20
17 20
7
6
01 r2
16
20
1 20
ry
y ar
ua
ch
ril
ar
br
ay
Ap
M
Fe
nu Ja
be
m
ce
r be
m
16 20
6
6 01
r2
be
6
01
t2
er
ob
ve
De
No
ct
O
em pt
Se
16 20
6
1 20
16
16 20
s gu
Au
ly Ju
ne
Ju
ay
20
16
20
1 20
6
1 20
ry
ua
ch
ril
ar
br
5
Cash Amount
M
Ap
M
Fe
y ar
01 r2
5 01
5 01
r2
be
be
m
m
ce
nu Ja
De
ve
No
5 01
r2
5 01
be
2 er
ob ct
O
em pt
Se
2 st
15 20
gu
Au
ly Ju
Cash - Actual
Projected Cash - Current Fiscal Year
Actual or Projected
Cash Amount
Actual or Projected
July 2015
$1,209,654.46
Actual
July 2016
$1,436,719.14
Actual
August 2015
$1,090,738.04
Actual
August 2016
$1,197,152.71
Actual
September 2015
$1,259,755.68
Actual
September 2016
$1,262,781.89
Actual
October 2015
$1,246,496.27
Actual
October 2016
$1,283,981.84
Actual
November 2015
$1,173,157.02
Actual
November 2016
$1,145,456.41
Actual
December 2015
$1,339,634.19
Actual
December 2016
$962,392.46
Actual
January 2016
$1,473,082.32
Actual
January 2017
$1,209,344.77
Actual
February 2016
$1,512,415.26
Actual
February 2017
$1,313,327.24
Actual
March 2016
$1,699,078.21
Actual
March 2017
$1,478,961.88
Actual
April 2016
$1,614,418.26
Actual
April 2017
$1,432,722.15
Actual
May 2016
$1,451,549.56
Actual
May 2017
$1,338,189.77
Actual
June 2016
$1,571,220.34
Actual
Report run at 9/1/2017 1:47:42 PM
8
Business Snapshot International School of Monterey
July 2016 - June 2017
Financial Health Report Financial Ratio
Formula
Current Ratio (Liquidity)
(Current Assets) / (Current Liabilities)
Current
Target
Cash Ratio
(Cash) / (Current Liabilities)
Defensive Interval
(Cash + Securities + AR) / (Average Expenses past 12 months)
Debt Ratio
(Total Liabilties) / (Total Assets)
7.85 %
< 33.00%
Asset Ratio
(Current Assets) / (Total Assets)
99.07 %
> 90.00%
Cash on Hand
(Cash)
Days Cash on Hand
(Cash) / ((Average Expenses past 12 months) / (30.4))
Cash Reserve Ratio
(Cash) / (Budgeted Annual Expenses)
Savings Indicator
((Last Closed Revenue) - (Last Closed Expenses)) / (Last Closed Expenses)
-0.17
> 0.00
YTD Savings Indicator
((YTD Closed Revenue) - (YTD Closed Expenses)) / (YTD Closed Expenses)
0.03
> 0.00
Financial Ratio
Description
Current Ratio (Liquidity)
Ability to pay short-term obligations
Cash Ratio
Ability to meet short-term obligations with cash
Defensive Interval
Possible months of continued operations if no additional funds received
Debt Ratio
Proportion of debt relative to total assets
Asset Ratio
Proportion of liquid assets relative to total assets
Cash on Hand
Assets immediately convertible to cash for purchase of goods and services
Days Cash on Hand
Possible days of continued operations using current cash
Cash Reserve Ratio
Ratio of cash to annual expenses expressed as a percentage
Savings Indicator
Last closed period's increase or decrease in the organization's net assets as a percentage of expenses
YTD Savings Indicator
Year to date closed increase or decrease in the organization's net assets as a percentage of expenses
12.62
> 1.00
1,224.97 %
> 100.00%
4.05
> 3 months
$1,338,189.77 123.14 34.11 %
>= $940,872.00 > 90 > 10.00%
Input Values as of 5/31/2017
Report run at 9/1/2017 1:47:42 PM
9
Business Snapshot International School of Monterey Cash Securities AR
$1,338,189.77 -
Current Assets
$1,378,797.95
Total Assets
$1,391,756.31
Current Liabilities
$109,243.02
Total Liabilities
$109,243.02
Last Closed Revenue
$227,586.62
Last Closed Expenses
$274,386.80
Budgeted Annual Expenses
Report run at 9/1/2017 1:47:42 PM
July 2016 - June 2017
$3,923,427.87
Average Expenses past 12 months
$330,356.34
Average monthly payroll expenses
$242,810.26
YTD Closed Revenue
$3,436,491.28
YTD Closed Expenses
$3,347,699.61
10
1.5.2. Fiscal Procedures 4 Approve 2017-2018 Financial Calendar and Fiscal Procedures 4Notable changes 4 Addition of 1:1 Chromebook disposition under Property Inventory 4 Change to two pay periods for hourly employees 4 Clarification that Paid Time-Off includes fulltime hourly employees 4 Refinement of CAL-Card Visa credit card purchase processes 4 Includes special procedures for Amazon Business account purchases
4 Revised digital device asset tagging practices
4Annual submission process 4 Submitted to MPUSD per terms of our Operational MOU
“The Charter School will establish a system for internal fiscal management and a calendar for fiscal services to include cashflow checkpoints, hiring of auditor, audit timeline, and attendance reporting as further outlined in its charter. This system shall be provided to the District in writing by September 1 of each year.”
4Ongoing revision process 4 Per terms of the operational MOU
“Should the Charter School choose to revise its fiscal controls, it will notify the District of the intended revision and allow the District at least two weeks to comment before finalizing the revisions. The Charter School shall provide the District with a current copy of its fiscal controls following any revision and at any other time upon District request.”
4 Ability to revise at any time facilitates adaptation and best practices
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Fiscal Procedures & Controls Budget Development and Oversight Calendar and Responsibilities The International School of Monterey develops and monitors its budget in accord with the annual budget development and monitoring calendar as specified below.
January – February An Annual Budget Subcommittee of the Budget & Finance Committee of the Board of Trustees
works with the Director and Charter Schools Management Corporation (CSMC) as back office service provider to review the Governor’s proposed state budget and identify the likely range of revenues for the school’s upcoming fiscal year (July 1-June 30).
The Audit Committee of the Board solicits bids for the annual audit and selects an auditor, or
extends the current auditor engagement.
The Subcommittee, Director, and CSMC review/prepare a set of proposed budget development
principles for board review.
The Subcommittee, Director, and CSMC develop a rough planning budget for the upcoming fiscal
year, including projected enrollment and any proposed staffing changes.
The Subcommittee, Director, and CSMC develop a rough five-year budget projection in accord with
the school’s Strategic Plan.
The Budget & Finance Committee, Director, CSMC, and Board of Trustees as a whole maintain
ongoing monitoring of the current year budget.
March – April The Subcommittee, Director, and CSMC prepare a formal budget plan for the upcoming fiscal year.
The Budget & Finance Committee reviews the plan.
The Budget & Finance Committee, Director, CSMC, and Board of Trustees as a whole maintain
ongoing monitoring of the current year budget.
May – June The Subcommittee, Director, and CSMC review revenue projections subsequent to the Governor’s
annual “May Revise” budget figures, and fine-tune the upcoming fiscal year budget and five-year budget before forwarding to the Board.
The Board conducts a public hearing for the draft LCAP followed by a public hearing for the draft
budgets.
The Board reviews and formally adopts the next-year budget and five-year budget after adopting
the Local Control Accountability Plan for the upcoming fiscal year. A copy of the final fiscal-year budget and LCAP are provided to MPUSD as the charter authorizing agency.
The Subcommittee, Director, and CSMC develop a month-by-month cash flow projection for the
upcoming budget year.
FISCAL PROCEDURES & CONTROLS
1
EFFECTIVE: JULY 1, 20162017
The Budget & Finance Committee, Director, CSMC, and Board of Trustees as a whole maintain
ongoing monitoring of the current year budget.
July – August The Business Office and CSMC close the books for prior fiscal year, post all year-end transactions
and journal entries, and assemble records for audit.
The Director and CSMC review the adopted budget subsequent to the adoption of the state Budget
Act and make spending adjustments accordingly. If necessary, the school’s operating budget may be revised to match anticipated revenues.
The Business Office and CSMC complete the Unaudited Financials Report and in preparation for
board approval in September and submissiont it to MPUSD as the authorizing agency, which forwards the report to the county and state.
The Budget & Finance Committee, Director, CSMC, and Board of Trustees as a whole begin
ongoing monitoring of the current year budget.
September – December No later than the end of the first full month of school, the Director reviews the Charter School’s
attendance figures and notifies the Board if actual attendance is significantly below budget projections. If necessary, the school’s operating budget may be revised to match likely revenues.
The independent auditor performs an audit of the just-closed fiscal year and prepares an audit
report for submission to the Audit Committee and Board of Trustees.
The Audit Committee of the Board reviews a copy of the audit and addresses any concerns with
the independent auditor before submission to the Board of Trustees for approval.
The Board of Trustees approves the Audited Financial Report, and the independent auditor files
the report with the charter-granting agency, county, and state.
The Director, CSMC, and Audit Committee address any audit exceptions or adverse findings,
and submit any plans for resolution to the charter-granting agency and auditor.
The Budget & Finance Committee, Director, CSMC, and Board of Trustees as a whole maintain
ongoing monitoring of the current year budget.
Fiscal Controls The International School of Monterey maintains the following principles in its ongoing fiscal management practices to ensure that: (1) expenditures are authorized by and in accord with amounts specified in the board-adopted budget; (2) the school’s funds are managed and held in a manner that provides a high degree of protection of the school’s assets; and (3) all transactions are recorded and documented in an appropriate manner.
Separation of Duties ISM maintains simple check request and requisition procedures to document the authorization of nonpayroll expenditures. All check requests and requisitions must first be signed by a non-finance employee or Board member, either as the requester or an approver, before being approved with signature by the Director. Check requests, if approved, result in repayment to an individual for expenses already incurred. Requisitions, if approved, result in a purchase order or advance payment of proposed expenses not yet incurred. All purchase orders and payments must be approved with signature by the Director, who reviews them to ensure consistency with the Board-adopted budget. The Principal may sign check requests, requisitions, purchase orders, and payments in the absence of or at the direction of the Director. All transactions are posted in an electronic general ledger by Charter School Management Corporation (CSMC) as back office service provider. To ensure segregation of recording and authorization, CSMC FISCAL PROCEDURES & CONTROLS
2
EFFECTIVE: JULY 1, 20162017
may not sign check requests, requisitions, or purchase orders.
Banking Arrangements ISM maintains its accounts in the County Treasury and federally insured commercial banks. Funds are deposited in non-speculative accounts including federally insured savings or checking accounts or invested in non-speculative federally backed instruments. The Board annually appoints and approves all individuals authorized to sign checks and initiate transactions in accord with these policies. CSMC reconciles the school’s ledgers with its bank accounts and accounts in the County Treasury on a monthly basis and prepares (1) a balance sheet, (2) a comparison of budgeted to actual revenues and expenditures to date, and (3) a cash flow statement. The Director and Budget & Finance Committee of the Board regularly review these statements. ISM deposits all funds received as soon as practical upon receipt.
Purchasing Procedures All purchases over $15,000 must include documentation of a good faith effort to secure the lowest possible cost for comparable goods or services, except in the case of situations that necessitate the purchase of emergency response supplies, equipment, or services. The Director shall not approve purchase orders or check requests lacking such documentation. Typically, the documentation will include quoted costs from at least three vendors, or show that the selected vendor is the sole provider of the required goods or services. The documentation shall be attached to the requisition and shall be maintained for three years.
Record Keeping ISM and CSMC maintain transaction ledgers, canceled/duplicate checks, attendance and entitlement records, payroll records, and any other necessary fiscal documents in secure locations for at least three years or as long as required by applicable law, whichever is longer. Where appropriate, both ISM and CSMC maintain electronic records so as to create mutual off-site storage. Both entities also create and store regular file backups.
Property Inventory The Operations & HR Manager maintains an inventory of all non-consumable goods and equipment with per-unit purchase price greater than $750. This inventory includes the original purchase price and date, a brief description, serial numbers, and other information appropriate for documenting school assets. ISM inventories property on an annual basis and reports any missing property to the Board. Chromebooks issued to students through the ISM 1:1 program are maintained as ISM property by the student through graduation, at which time ISM transfers ownership of the device to the student. Students departing ISM prior to graduation shall return their Chromebooks to the school or pay the ISM-determined remaining value of the device. All other non-consumable school property lent to students shall be returned to the school no later than 5 working days after the end of the school year or the student’s withdrawal from ISM if earlier. Any excess or surplus property owned by the school may be sold, traded, auctioned, donated, or properly disposed as waste at the discretion of the Director. The Director exercises due diligence to maximize net gain, or minimize net cost, for each transaction. The sale or auction of individual items owned by the school with fair market value of $3,000 and above shall be approved in advance by the Board.
Payroll Services ISM contracts with a reputable, bonded, and insured payroll contractor to prepare payroll checks, tax and retirement withholdings, and tax statements, and to perform other payroll support functions. The Director ensures a system to prepare time and attendance reports and submit payroll requests. ISM pays hourly employees twice monthly, and salaried employees once monthly. The Director or designee FISCAL PROCEDURES & CONTROLS
3
EFFECTIVE: JULY 1, 20162017
reviews payroll statements monthly to ensure that (1) salaries are consistent with staff contracts and personnel policies and (2) proper tax, retirement, disability, and other withholdings have been deducted and forwarded to the appropriate authority. Staff expense reimbursements are paid through the accounts payable process on checks separate from payroll checks. ISM creates a personnel file for each new hire to maintain all appropriate payroll-related documentation including a federal I-9 form, tax withholding forms, and accounting of leave.
Attendance Accounting The Student Information Manager maintains an online attendance accounting system to record the number of days students are actually in attendance and engaged in the activities required of them by the school. The annual financial audit reviews actual attendance accounting records and practices to ensure compliance. The attendance accounting practices conform with the Charter Schools Act and the applicable California Administrative Code sections defining Charter School Average Daily Attendance. Therefore: Teachers verify the accuracy of, sign, and date reports from the online attendance system on a
weekly basis and the school retains these as valid contemporaneous records of attendance as required by the California Department of Education.
ADA is computed by dividing the actual number of days of student attendance by the number of
calendar days of instruction by the school.
The school’s instructional calendar includes, at the minimum, the number of days of instruction
required by applicable law to avoid fiscal penalty.
The class schedule documents that the school offers total annual minutes of instruction as required
by applicable law.
Independent study, if any, must be prearranged by the student’s adult guardian and the school and
the adult guardian must complete and submit documentation of engagement in instructional activity to the school on forms prepared by the school. As applicable, such study shall be in full compliance with law governing independent study.
Annual Financial Audit The Board annually appoints an audit committee by April 1September 15. Any person with expenditure authorization or recording responsibilities within the school may not serve on the committee. The Board contracts for the services of an independent certified public accountant to perform an annual fiscal audit. At minimum, the resulting Audited Financial Report includes (1) an audit of the accuracy of school’s financial statements, (2) an audit of the school’s attendance accounting and revenue claims practices, and (3) an audit of the school’s internal control practices. If the school receives more than $300,000 from federal sources, the audit shall be prepared in accordance with any relevant Office of Management and Budget audit circulars. The Audit shall be completed, reviewed and accepted by the Board, and submitted to the charter-granting agency, the County Office of Education, the Office of the State Controller, and California Department of Education no later than December 15 of each year.
Negotiating Funding Entitlements The Director takes lead responsibility for negotiating all revenue arrangements with the charter granting agency and appropriate state education agency staff. These arrangements are documented in appropriate Memoranda of Understanding approved by the Board.
Required Budget and Other Fiscal Reports
The Director, working in conjunction with CSMC, produces and submits to the charter authorizing agency any and all fiscal reports as may be required by state or federal law, or mandated by the terms of the school’s charter. These include attendance reports, enrollment and other data reports (e.g. CBEDS), and related data. FISCAL PROCEDURES & CONTROLS
4
EFFECTIVE: JULY 1, 20162017
Property and Liability Insurance The Operations & HR Manager ensures that the school retains appropriate property and liability insurance coverage. Property insurance addresses business interruption and casualty needs, including flood, fire, earthquake, and other hazards with replacement cost coverage for all assets listed in the school’s Property Inventory and consumables. Premises and Board errors and omissions liability insurance is kept in force at all times on a “claims made” basis with a self-insured retention of no more than $50,000 per occurrence and limit of no less than $5 million per occurrence. The school’s Director and other staff who manage funds are placed under a fidelity bond.
Board Compensation Board members serve without compensation, but may be reimbursed for actual and necessary expenses. Expenses for travel necessary to attend board meetings and meetings of board committees need not be approved in advance by the board. The board approves all other expenses in advance. Travel expenses reimbursed shall not exceed levels that would be subject to federal or state income tax. All expenses reimbursed are documented by receipts, and in no event may reimbursements exceed actual expenses.
Authority to Enter Into Contracts and Agreements Except as otherwise provided in these policies, the Director may enter into contracts and agreements provided funds sufficient for the contract or agreement are authorized and available within the school’s board-adopted budget. Contracts and agreements requiring allocations beyond the board-approved budget must be submitted individually for board approval and may be executed by the Director or other person specifically designated by the Board after the Board has duly approved the contract or agreement.
Fundraising, Grant Solicitation, and Donation Recognition The Board of Trustees has authorized the Director to approve fundraising and grant solicitation activities on behalf of ISM. The Director informs the Board of any conditions, restrictions, or compliance requirements associated with the receipt of such funds, including grants or categorical programs sponsored by the state or federal government. The Director notifies the Board no later than the next regular board meeting of the award or receipt of any funds. This is typically done through the regular Administration Report or Financial Report provided to the Board at each meeting.
FISCAL PROCEDURES & CONTROLS
5
EFFECTIVE: JULY 1, 20162017
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Nature of Activities & Accounting Procedures Nature of Activities The International School of Monterey (ISM) is a nonprofit public benefit corporation, organized under the California Nonprofit Public Benefit Corporation law for public and charitable purposes. ISM—incorporated on May 26, 1998—is organized exclusively for charitable and education purposes, with the primary purpose to provide a comprehensive education in English for children ages 4-14 and to prepare them to continue their studies in English-speaking schools anywhere in the world. ISM operates a K-8 school in Seaside, California and is recognized as a Charter School under the laws of the State of California.
Basis of Accounting The financial statement presentation follows the recommendations of the Financial Accounting Standards Board (FASB) in its Statement of Financial Accounting Standards (SFAS) No. 117, Financial Statements of Not-for-Profit Organizations. Under those provisions, net assets and revenues, gains and losses are classified based on the absence or existence and nature of donor-imposed restrictions as follows: Unrestricted net assets – Net assets that are not subject to donor-imposed stipulations. Temporarily restricted net assets – Net assets subject to donor-imposed stipulations that can be
fulfilled by actions of ISM pursuant to those stipulations or that expire by the passage of time.
Permanently restricted net assets – Net assets subject to donor-imposed stipulations that they be
maintained permanently by ISM. Generally, the donors of such assets permit ISM to use all or part of the income earned on the assets.
Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) includes the use of estimates that affect the financial statements. Accordingly, actual results could differ from those estimates.
Functional Allocation of Expenses The costs of providing ISM’s various programs and supporting services are summarized on a functional basis in the statement of functional expenses. Accordingly, certain costs have been allocated among the programs and supporting services benefited.
Income Taxes ISM is a California nonprofit corporation exempt from tax by the Internal Revenue Service under Section 501(c)(3) and is classified as an entity other than a private foundation.
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Advertising Advertising costs are expensed as incurred.
Property, Equipment, and Depreciation ISM has set its capitalization threshold at $5,000 net acquisition cost per unit. Above the threshold, ISM records fixed assets at cost and depreciates these assets using the straight-line method. Depreciation is based on the following estimated useful lives:
Equipment Type Classroom Computer Library Office Playground
Years 5 3-5 5 5 5
Maintenance, minor repairs, and new purchases with a unit cost below the capitalization threshold are expensed in the current year. Major renewals and betterments with costs above the threshold are capitalized and depreciated.
Cash In accordance with Education Code Section 41001, ISM maintains cash in the Monterey County Treasury and in accounts with one or more commercial banks. Cash balances held in these banks are insured up to $250,000 by the Federal Depository Insurance Corporation. The County pools ISM funds with those of other charter schools and school districts in the County and invests the cash. These pooled funds are carried at cost, which approximates market value. Interest earned is deposited quarterly into participating funds. Any investment losses are shared proportionately by all funds in the pool. The County is restricted by Government Code 53635, pursuant to Section 53601, to invest in time deposits, U.S. government securities, state registered warrants, notes or bonds, state treasurer’s investment pool, bankers’ acceptances, commercial paper, negotiable certificates of deposit and repurchase or reverse repurchase agreements. The County is authorized to deposit cash and invest excess funds by California Government Code Section 53648 et. seq. On a quarterly basis, ISM reimburses the federal government for any interest earned on federal allocations over and above the $100 annual administration allowance set by the federal government.
Leases
ISM has a Facilities Use Agreement with MPUSD for its school site ending through June 20172022. During the current fiscal year, a total Facility Charge of $93,66097,406 is payable in 12 monthly installments of $7,8058,117. For In subsequent years, this Facility Charge is subject to anincreases annually COLA-based increase no greater than 3.25 by 4 percent.
Employee Retirement Systems Qualified employees are covered under multiple-employer defined benefit pension plans maintained by agencies of the State of California. Contributions to these plans are paid or accrued based upon a percentage of qualified employee salaries. Certificated employees are members of the State Teachers’ Retirement System (STRS), and classified employees are members of the Public Employees’ Retirement System (PERS).
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State Teachers’ Retirement System ISM contributes on behalf of credentialed employees to the State Teachers’ Retirement System, a costsharing, multiple-employer, public employee retirement system defined benefit pension plan administered by STRS. The plan provides retirement, disability, and survivor benefits to beneficiaries. Benefit provisions are established by state statutes, as legislatively amended, within the State Teachers’ Retirement Law. STRS issues a comprehensive annual financial report that includes financial statements and required supplementary information. Copies of the STRS annual financial report may be obtained from: STRS, 7667 Folsom Boulevard, Sacramento, California 95826. Active plan members are required to contribute a set percentage of their salary and ISM is required to contribute an actuarially determined rate. The actuarial methods and assumptions used for determining the rate are those adopted by the STRS Teachers’ Retirement Board. The contribution requirements of the plan members are established by state statute.
Public Employees’ Retirement System ISM contributes on behalf of fulltime non-credentialed employees to the School Employer Pool under the California Public Employees’ Retirement System (CalPERS), a cost-sharing, multiple-employer, public employee retirement system defined benefit pension plan administered by CalPERS. The plan provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. Benefit provisions are established by state statutes, as legislatively amended, within the Public Employees’ Retirement Law. CalPERS issues a comprehensive annual financial report that includes financial statements and required supplementary information. Copies of the CalPERS annual financial report may be obtained from: CalPERS Executive Office, 400 P Street, Sacramento, California 95814. Active plan members are required to contribute a set percentage of their salary, and ISM is required to contribute an actuarially determined rate. The actuarial methods and assumptions used for determining the rate are those adopted by the CalPERS Board of Administration. The contribution requirements of the plan members are established by state statute.
Sick Leave
Salaried employees and fulltime hourly employees accrue sick leave each month worked at the rate of one day (8 hours) multiplied by their time basis. Part-time hourly employees accrue sick leave at the rate of one hour per every 20 hours worked. Employees working an 11-month contract or schedule do not accrue sick leave during the month of the year not worked. ISM provides leave with pay when employees are absent for health reasons. Employees may accumulate up to 60 days sick leave for future use; however, they do not gain a vested right to accumulated sick leave. Employees, therefore, are never paid for any sick leave balance at termination of employment or any other time. It is, therefore, not appropriate to accrue the value of accumulated sick leave.
Paid-Time-Off
Fulltime, full-year, salaried eEmployees (11-month and 12-month contracts) are entitled to bank two days of paid-time-off (PTO) during each year of active service if employed fulltime on August 1 each year. Fulltime, partial year, salaried employees are entitled tobank one day of PTO. Part-time employees do not accrue PTO. Employees have the option of cashing out unused PTO at the end of the fiscal year, or accumulating the leave for future use. PTO payments and liabilities are calculated using the employee’s fiscal year-end PTO balances multiplied by the employee’s fiscal year-end rate of pay.
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Reserves
ISM maintains a minimum 3% percent reserve of the ending fund balance. The calculation to determine whether ISM has met the reserve target is based upon governmental reporting requirements. Differences exist between governmental financial reporting and nonprofit financial reporting. ISM’s financial statements are prepared under nonprofit financial reporting requirements.
Contributed Services
No amounts are recorded in the financial statements for donated services because they do not meet the criteria for recognition under SFAS No. 116, Accounting for Contributions Received and Made. ISM pays for most services requiring specific expertise. However, many individuals volunteer their time in performing a variety of tasks that assist ISM with its programs, administration, and fundraising.
Related Party Transactions
ISM receives approximately 15% percent of its total revenue and financial support from the parents of students attending ISM, the ISM Board of Trustees, and the ISM Foundation, an independent 501(c)(3).
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The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Payroll Procedures & Employee Records Payroll 1) Payroll and benefits for fulltime and benefited employees are processed by ISM. All new ISM employees work with the Operations & HR Manager to complete necessary paperwork. The Operations & HR Manager forwards the personnel and payroll data to Charter School Management Corporation (CSMC) as the back office service provider. 2) Most employees are salaried. This includes all teachers and administrators. Some staff employees are paid hourly. This includes Office Manager & Family Outreach Coordinator, Advancement Assistant & Bookkeeper & Advancement Assistant, Custodian, Student Safety Supervisor, instructional aides, and after-school program aides. th
3) All Salaried employees are paid once monthly on the 26 . Hourly employees are paid twice monthly on the th th 10 and 26 . 4) A copy of each employee’s terms of employment (contract or letter) is kept in the employee’s personnel file. 5) Fulltime, full-year, salaried employees are entitled to two days (16 hours) of paid time off (PTO) per year. Fulltime, partial-year, salaried employees are entitled to one day (8 hours) of PTO per year. CSMC or its designee tracks accumulated PTO. Part-time employees do not accrue PTO. 6) ISM provides paid sick leave to all employees. Salaried employees and fulltime hourly employees accrue sick leave each month worked at a rate of one day multiplied by the employee’s time base, which amounts to 11 days per year for fulltime 11-month employees and 12 days for fulltime 12-month employees. Part-time hourly employees accrue sick leave at the rate of one hour per every 20 hours worked. CSMC or its designee tracks accumulated sick leave. 7) ISM employees designated at .75 FTE or above are eligible for health and welfare benefits. 8) ISM provides monthly payroll data to CSMC. CSMC or its designee processes paychecks. 9) Only hourly employees and substitute teachers prepare timesheets. ISM collects and reviews timesheets, and forwards them to CSMC. 10) Any payroll adjustments such as W-4 changes, stipends, and voluntary deductions are entered at the time of monthly payroll processing. 11) The Bookkeeper does an initial review of payroll entry. Payroll is then double-checked by the Operations & HR Manager and approved by the Director. 12) CSMC prepares quarterly 941s and DE-6s and submits them to the IRS and California Franchise Tax Board. 13) Employees are paid on the last workday of each month. 14)13) Generally, salary and hourly pay rate increases are given on an annual basis at the start of the new fiscal year. The Budget & Finance Committee of the ISM Board, or a specific subcommittee, reviews compensation rates and recommends changes to the board-approved Staff Compensation Model, which includes cost-ofliving allowances, as well as the overall compensation budget.
PAYROLL PROCEDURES
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Employee Files 1) Employee’s personnel files are kept in the Operations & HR Manager’s office in a locked cabinet. Only the Operations & HR Manager and Principal have keys to the cabinet. Only the Director, Principal, Assistant Principal, Operations & HR Manager, Special Programs Coordinator, Advancement Assistant & Bookkeeper, and maintenance staff have keys to the Operations & HR Manager’s office. 2) Teachers are evaluated by the Principal; upper management by the Director; custodial, administrative, and other classified staff by their respective supervisors; and the Director by the Board of Trustees. All evaluations are maintained in employee personnel files. 3) The ISM Board of Trustees ratifies all initial terms of employment (contract or offer letter) for salaried employees upon recommendation by the Director. All contracts and letters of employment are maintained in employee personnel files.
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The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Receipt Procedures Receipt and Deposit of Checks & Cash 1) ISM receives payments directly from individuals, in the mail, and via lockbox. Payments are made primarily by check; however, some payments are made in cash. Payments come from parents/guardians and others for specific purposes such as bookfair
purchases, fieldtrip expenses, lost book fines, school spirit clothing, read-a-thon pledges, and optional programs such as After-School International.
The Office Manager & Family Outreach Coordinator, Bookkeeper & Advancement Assistant &
Bookkeeper, Special Programs Coordinator, Operations & HR Manager, and Athletic Director regularly receive payments for various purposes. Upon receiving a payment directly from an individual, by opening mail, or via a lockbox,
these individuals immediately log receipt by photocopying the check and/or cash, noting the source and purpose if not already clearly shown on the check or attached advice, initialing and dating a “received” notation in the margin, and adding the photocopy to a receipt book maintained by the individual. In compliance with US Treasury guidelines, photocopies of cash are made in black ink
only, reduced in size to 75% of normal, and printed on one side only.
Other staff members may occasionally receive multiple payments for specific programs and
purposes (e.g. fieldtrips, dances) directly from students and parents. Upon receiving a payment, these individuals immediately note receipt in a running log created for the activity to show the amount received, the source, and the form (i.e. cash or check).
All checks and cash receipts are secured by the receiving individual, and then turned in to a
Business Office staff member as soon as possible.
The person turning in the funds counts any cash in front of the Business Office staff
member, who then counts the cash in front of the staff member turning in the funds. If the counts are different, the procedure is repeated. Following a matching double count, the Business Office staff member issues a receipt noting the specific cash denominations received.
The person turning in the funds provides documentation of the purpose and sources of the
payments received, and, together with the Business Office staff member, ensures that the total checks and total cash from any matching double count equal the total in the documentation. The Business Office maintains the documentation together with a copy of the receipt issued for cash and photocopies of all checks.
2) The Bookkeeper makes regular bank deposits. ISM utilizes a desktop deposit check scanner for depositing checks. Cash receipts are taken to a bank branch. RECEIPT PROCEDURES
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Until deposited, the Bookkeeper places all receipts in a locked fireproof safe inside the business
office, and locks the office whenever leaving during or at the end of the day.
The Bookkeeper emails deposit advices with SACS coding to CSMC to record in the accounting
system.
Receipt and Deposit of Online Payments 1) ISM receives online payments from individuals via an ISM PayPal account. Payments come from parents/guardians and others for specific purposes such as After-School
International based on invoices generated by ISM from within the PayPal system.
The invoices provide documentation of the purpose and sources of the payments received. The Bookkeeper ensures that the total received through online payments, plus any cash or
check payments made based on the online invoices, match the total in the documentation.
2) Funds received via PayPal are deposited to an ISM commercial bank account via ACH payment upon request to PayPal by the Bookkeeper.
Receipt and Deposit of Transferred Funds 1) State and federal funding are typically not deposited directly by ISM staff as they are received electronically. 2) State and federal revenues typically flow directly from the State to the County Treasurer’s office. The Treasurer’s office notifies MCOE that the funding has been received. MCOE then sends a receipt for deposit to the County Treasurer who applies the funds received to MCOE’s general school account. MCOE then transfers the funding to the various schools. MCOE records the transfer of revenue from their accounts to ISM’s District 53 County Treasury
account, and forwards transfer reports to ISM and CSMC to record in the accounting system.
3) In-Lieu Property Tax revenue goes directly to the District from the County Treasurer. The District then allocates funds to the various schools electronically via funds transfer in the County financial management system. 4) MCOE initiates a monthly ACH payment to transfer funds from the ISM County Treasury account to an ISM commercial bank account to ensure ready access to funds for payment of payroll and accounts payable.
After-School International Procedures The Special Programs Coordinator manages intake of funds for after-school care. 1) The Special Programs Coordinator invoices parents/guardians for care provided via the ISM PayPal account, and collects payment checks via PayPal, a lockbox located in the administration building, and by personal delivery. 2) Following the check and cash procedures detailed above, the Special Programs Coordinator logs all physical payments in a receipt book and turns them in to the Business Office, then the Bookkeeper deposits the funds. 2) The Special Programs Coordinator records checks and cash on an ASI spreadsheet and then transfers them to the Bookkeeper for deposit following the standard double-count and deposit procedures described in the Receipt and Deposit of Checks & Cash section above. 3) The Special Programs Coordinator reconciles total payments (checks, cash, and online) relative to the invoices and services provided. RECEIPT PROCEDURES
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In the case of deficiencies, the Special Programs Coordinator follows up to ensure receipt of
payments.
In the case of delinquency beyond 30 days, further services may be denied.
Middle School Sports Procedures Teachers and other qualified individuals serve as Athletic Director and coaches for the sports programs. 1) Recommended contributions toward these programs are requested on a per sport basis, and students have the option of purchasing an all-sport uniform rather than checking out a schoolprovided uniform at no cost. 2) Contributions are primarily made by check. Since checks are primarily used, receipts are not issued. Cancelled checks provide proof of payment. 3) Following the checks and cash procedures detailed above, the Athletic Director collects contributions and turns them in to the Business Office and the Bookkeeper deposits them. 4) The Athletic Director tracks the amount collected for each sport and seeks to limit expenditures to match that amount.
Fieldtrips Teachers are primarily responsible for fieldtrips. 1) When not covered by grants, the actual costs of fieldtrips are primarily paid by parents/guardians with checks that are collected by teachers. Teachers also collect cash for fieldtrips. 2) Teachers do not issue receipts to students/parents, nor does the Business Office. 3) Following the checks and cash procedures detailed above, teachers collect fieldtrip fees and turn them in to the Business Office and the Bookkeeper deposits them. 4) Teachers track the amount collected relative to actual costs, and notify the Bookkeeper and Director of any shortfall. When a fieldtrip is scheduled for a class, all students participate whether or not the fee has been paid on their behalf.
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The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Disbursement Procedures Accounts Payable Triggers 1) Payment may be triggered by invoice. The front desk staff opens the mail. Invoices are stamped received and forwarded to the Business Office for payment. The Bookkeeper matches each invoice to a signed purchase order or requisition. In the absence of a purchase order or requisition signed on or before the original order date,
the Business Office delivers the invoice to the person who placed the order, and that individual must pay the invoice from personal funds. The individual may then submit a request for reimbursement; however, there is no guarantee that the expense will be approved and paid by ISM.
The Bookkeeper matches the invoice to a packing slip in the pending payment file or, in the
absence of a packing slip, seeks acknowledgement of receipt and approval to pay in written form (usually initials on the invoice) from the order recipient.
2) Payment may be triggered by a request for reimbursement. Staff members requesting reimbursements complete a Reimbursement Request form, sign it,
and submit it with receipts attached.
The Bookkeeper routes the Reimbursement Request for approval by the requestor’s supervisor
and the Director.
Process 1) On a regular basis, the Bookkeeper prepares an Invoice Allocation spreadsheet, including SACS coding, for all pending invoices and reimbursements, then forwards it with scanned copies of all related invoices and check requests to the Director for approval. 2) The Director approves the invoices and reimbursements, ensuring the accuracy of SACS coding and reviewing the backup documentation. The Principal is also authorized to approve bills/invoices, reimbursements, and advances for payment in the absence of the Director. Only the Director may approve reimbursement checks submitted by and made payable to the Principal. Only the Principal may approve reimbursement checks submitted by and made payable to the Director. 3) Upon approval, the Bookkeeper emails the Invoice Allocation and backup as a PDF to Charter School Management Corporation (CSMC) as the back office service provider. 4) Through its accounting system, CSMC prints checks drawn upon an ISM commercial bank account, and stamps them with the signature of the Director or Principal as an authorized ISM signer. NOTE: There is no limit requiring two signatures. 5) CSMC mails checks directly to vendors or batches them back to the ISM Business Office for distribution to employees and other payees as appropriate. DISBURSEMENT PROCEDURES
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6) CSMC sends a check history report to the Bookkeeper to crosscheck payment of all items listed in the Invoice Allocation. 7) The Bookkeeper maintains hard copy records of each AP run. CSMC maintains a digital record.
Checking Account Management 1) CSMC need not store check stock as it is generated as needed by the accounting system. ISM keeps a small batch of check stock locked in a fireproof safe within the Business Office, which is also locked when the Business Office staff is out. Only the Director, Principal, Assistant Principal, Operations & HR Manager, Special Programs Coordinator, Bookkeeper & Advancement Assistant & Bookkeeper, and maintenance staff have access to the Business Office. Only the Director, Advancement Assistant & Bookkeeper, and HR/Operations & HR Manager know the combination for the safe. 2) CSMC maintains the check register. Voided checks are torn through the signature line and securely stored. The bank does not return cancelled checks. Copies of cancelled checks are available online. 3) Bank statements are mailed in hard copy format to the school’s street address where they are opened by the front desk staff and forwarded to the Bookkeeper. Bank statements are also downloaded from the bank website by CSMC. 4) CSMC reconciles all bank accounts.
Credit Purchases 1) ISM has CAL-Cards issued by US Bank. The Director, Principal, Operations & HR Manager, IB Coordinator, and Special Programs
Coordinator have CAL-Card Visa credit cards issued in their names.
CAL-Cards are used several times per month for online purchases and other purchases where
a PO or check is not practical or possible (e.g. gas purchase at the pump).
Cardholders understand that use of the CAL-Card constitutes authorization of spending, and
that such spending outside of the cardholder’s areas of authority requires preauthorization by the Director or Principal as appropriate.
ISM maintains an AmazonBusiness account, which automatically tracks and documents online
purchases charged by CAL-Card cardholders based on their own orders or orders requested by other ISM employees and approved by the CAL-Card cardholder within the AmazonBusiness interface.
Cardholders record each CAL-card purchase, other than AmazonBusiness purchases, on a
shared online worksheet, and obtain receipts and forward these to the Bookkeeper immediately following use of their cards.
Upon receiving the CAL-Card statement each month, the Bookkeeper matches the
AmazonBusiness records or the worksheet listing and receipts, whichever is applicable, to each charge., or, iIn the absence of a listing or receipt on file, the Bookkeeper requests documentation from the cardholder.
CAL-Card statements and related receipts are reviewed and approved by the Director before
payment through the AP process described above.
Balances are paid in full on a monthly basis whenever balances exist.
2) ISM has business credit accounts with Office Depot, Staples, and FedEx Office. The Operations & HR Manager and the Director primarily control Office Depot, Staples, and
FedEx Office business credit purchases. Staff members obtain permission to use the business credit accounts for a specific purpose from the Operations & HR Manager or Director.
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The Director or designee keeps business credit account cards under lock and key. When the
cards are needed, employees sign them out and then return them with related receipts.
Anyone on staff can use the business credit accounts by presenting the appropriate account
card.
Office Depot, Staples, and FedEx Office purchases are limited to authorized office supplies and
printing jobs.
Each business credit account is used, on average, a few times per month. Office Depot has a limit of $5,000. Staples and FedEx Office have no limits. Upon receiving a business credit statement, the Bookkeeper matches receipts to each charge,
or, in the absence of a receipt on file, requests documentation from the user.
Business credit account statements and related receipts are reviewed and approved by the
Director before payment through the AP process described above.
Business credit accounts are paid in full on a monthly basis whenever balances exist.
Petty Cash 1) ISM does not maintain a petty cash fund.
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The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Fixed Asset Management Inventory Management ISM maintains an inventory of all non-consumable goods and equipment with a per-unit purchase
price greater than $750.
The inventory includes the original purchase price and date, a brief description, serial number, and
other information appropriate for documenting each asset.
Qualifying new purchases are added to the inventory when received. When an asset is removed from service, the record is archived with the date and basis for
disposition noted.
The inventory is sectioned by asset type, and each section is updated at least annually under the
direction of the Operations & HR Manager.
Security All inventoried assets are labeled with the school name and asset-identifying information. ISM applies numbered asset tags to Ddigital assets devices with an initial value greater than
$1,500250 are typically tagged with anti-theft labels that, if removed, reveal an etched “stolen property” mark.
Inventoried assets are kept in rooms that are locked when not occupied by staff, or secured by
cable locks or in locked drawers or cabinets.
When issued notebook computers, staff members sign a user agreement specifying that they must
secure the computer under lock and key during the day and must take the computer home with them at night.
The same agreement includes guidelines for securing projectors and other peripheral devices under
lock and key at all times.
ISM has an alarm system, which is set each evening until the first administrator arrives in the
morning, and throughout the weekend. Only staff members have the alarm code.
FIXED ASSET MANAGEMENT
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The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
ISM Financial Management Calendar 2017-2018 Mon Jun 12, 2017 Agents Authorized to Sign School Orders Board Approval Local Control & Accountability Plan Board Approval Next-Year Budget and Five-Year Budget Board Approval
Tue Jun 20, 2017 May Financial Reports to Budget & Finance Committee (BFC) and MPUSD P-Annual Attendance Report to MPUSD
Fri Jun 30, 2017 CARS Consolidated Application Submission Local Control & Accountability Plan to MPUSD and MCOE Next-Year Budget to MPUSD
Mon Jul 3, 2017 P-Annual Attendance Report from MPUSD to MCOE Next-Year Budget from MPUSD to MCOE and CDE Q3 Federal Interest Report to CDE (if applicable)
Fri Jul 14, 2017 P-Annual Attendance Report from MCOE to CDE
Mon Jul 31, 2017 Federal Cash Management Quarterly Update
Mon Aug 21, 2017 July Financial Reports to Budget & Finance Committee (BFC) and MPUSD
Fri Sep 1, 2017 Unaudited Actuals Draft to BFC and MPUSD Fiscal Management System and Calendar to MPUSD
Mon Sep 11, 2017 Audit Committee Appointed by Board Fiscal Management System and Calendar Board Approval Unaudited Actuals Board Approval FINANCIAL MANAGEMENT CALENDAR
EFFECTIVE: JULY 1, 2017
Wed Sep 13, 2017 Unaudited Actuals Final to MPUSD
Fri Sep 15, 2017 Unaudited Actuals from MPUSD to MCOE
Wed Sep 20, 2017 August Financial Reports to BFC and MPUSD
Mon Oct 2, 2017 Q4 Federal Interest Report to CDE (if applicable) Prior-Years Attendance Corrections to CDE
Wed Oct 4, 2017 California Basic Educational Data System (CBEDS) Information Day Unaudited Actuals from MCOE to CDE
Mon Oct 16, 2017 Prior-Year Audit Report Draft from Auditor to ISM and CSMC
Fri Oct 20, 2017 September Financial Reports to BFC and MPUSD
Mon Oct 23, 2017 Prior-Year Audit Report Draft Feedback from ISM and CSMC to Auditor
Tue Oct 31, 2017 Federal Cash Management Quarterly Update CBEDS data to CDE
Wed Nov 1, 2017 Next-Year Enrollment Projection to MPUSD
Fri Nov 3, 2017 Audit Committee Meeting to Review Prior-Year Audited Financial Statements and Recommend Board Action
Mon Nov 13, 2017 Prior-Year Audited Financial Statements Board Approval
Wed Nov 15, 2017 Approved Prior-Year Audited Financial Statements from CWA to MPUSD, MCOE, and CDE
Mon Nov 20, 2017 October Financial Reports to BFC and MPUSD
Fri Dec 1, 2017 First Interim Financial Report Draft to BFC and MPUSD FINANCIAL MANAGEMENT CALENDAR
EFFECTIVE: JULY 1, 2017
Mon Dec 11, 2017 First Interim Financial Report Board Approval
Wed Dec 13, 2017 Approved First Interim Financial Report to MPUSD
Fri Dec 15, 2017 Approved First Interim Financial Report from MPUSD to MCOE P1 Attendance Report to MPUSD
Wed Dec 20, 2017 November Financial Reports to BFC and MPUSD
Wed Jan 3, 2018 P1 Attendance Report from MPUSD to MCOE Q1 Federal Interest Report to CDE (if applicable)
Fri Jan 12, 2018 Audit Committee Plan to Address Audit Exceptions and Deficiencies to MPUSD (if applicable) RFP or Renewal for FY18 Auditor P1 Attendance Report from MCOE to CDE First Interim Financial Report certification from MCOE to CDE
Fri Jan 19, 2018 December Financial Reports to BFC and MPUSD
Wed Jan 31, 2018 Federal Cash Management Quarterly Update Property Tax Exemption Form to County Assessor Report on Plan to Address Audit Exceptions and Deficiencies (if applicable) Tax Returns (IRS Form 990 and CA Form 199) Prepared and Submitted by auditor
Mon Feb 12, 2018 Declaration of Current-Year Auditor
Tue Feb 20, 2018 January Financial Reports to BFC and MPUSD
Thu Mar 1, 2018 Revised Next-Year Enrollment Projection to MPUSD (if applicable) Second Interim Financial Report Draft to BFC and MPUSD
Mon Mar 12, 2018 Second Interim Financial Report Board Approval
Wed Mar 14, 2018 Approved Second Interim Financial Report to MPUSD FINANCIAL MANAGEMENT CALENDAR
EFFECTIVE: JULY 1, 2017
Thu Mar 15, 2018 Approved Second Interim Financial Report from MPUSD to MCOE Prior-Years Attendance Corrections to CDE
Tue Mar 20, 2018 February Financial Reports to BFC and MPUSD
Fri Mar 30, 2018 Q2 Federal Interest Report to CDE (if applicable)
Fri Apr 6, 2018 P-2 Attendance Report to MPUSD
Fri Apr 13, 2018 P2 Attendance Report from MPUSD to MCOE Second Interim Financial Report certification from MCOE to CDE
Fri Apr 20, 2018 March Financial Reports to BFC and MPUSD
Mon Apr 30, 2018 Federal Cash Management Quarterly Update
Tue May 1, 2018 P2 Attendance Report from MCOE to CDE
Mon May 14, 2018 Local Control & Accountability Plan Public Hearing Next-Year Budget Public Hearing
Mon May 21, 2018 April Financial Reports to BFC and MPUSD
Mon Jun 11, 2018 Agents Authorized to Sign School Orders Board Approval Local Control & Accountability Plan Board Approval Next-Year Budget and Five-Year Budget Board Approval
Wed Jun 20, 2018 May Financial Reports to Budget & Finance Committee (BFC) and MPUSD P-Annual Attendance Report to MPUSD
Fri Jun 29, 2018 CARS Consolidated Application Submission Local Control & Accountability Plan to MPUSD and MCOE Next-Year Budget to MPUSD FINANCIAL MANAGEMENT CALENDAR
EFFECTIVE: JULY 1, 2017
Mon Jul 2, 2018 P-Annual Attendance Report from MPUSD to MCOE Next-Year Budget from MPUSD to MCOE and CDE Q3 Federal Interest Report to CDE (if applicable)
Mon Jul 16, 2018 P-Annual Attendance Report from MCOE to CDE
Tue Jul 31, 2018 Federal Cash Management Quarterly Update
FINANCIAL MANAGEMENT CALENDAR
EFFECTIVE: JULY 1, 2017
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Fiscal Procedures & Controls Budget Development and Oversight Calendar and Responsibilities The International School of Monterey develops and monitors its budget in accord with the annual budget development and monitoring calendar as specified below.
January – February An Annual Budget Subcommittee of the Budget & Finance Committee of the Board of Trustees
works with the Director and Charter Schools Management Corporation (CSMC) as back office service provider to review the Governor’s proposed state budget and identify the likely range of revenues for the school’s upcoming fiscal year (July 1-June 30).
The Audit Committee of the Board solicits bids for the annual audit and selects an auditor, or
extends the current auditor engagement.
The Subcommittee, Director, and CSMC review/prepare a set of proposed budget development
principles for board review.
The Subcommittee, Director, and CSMC develop a rough planning budget for the upcoming fiscal
year, including projected enrollment and any proposed staffing changes.
The Subcommittee, Director, and CSMC develop a rough five-year budget projection in accord with
the school’s Strategic Plan.
The Budget & Finance Committee, Director, CSMC, and Board of Trustees as a whole maintain
ongoing monitoring of the current year budget.
March – April The Subcommittee, Director, and CSMC prepare a formal budget plan for the upcoming fiscal year.
The Budget & Finance Committee reviews the plan.
The Budget & Finance Committee, Director, CSMC, and Board of Trustees as a whole maintain
ongoing monitoring of the current year budget.
May – June The Subcommittee, Director, and CSMC review revenue projections subsequent to the Governor’s
annual “May Revise” budget figures, and fine-tune the upcoming fiscal year budget and five-year budget before forwarding to the Board.
The Board conducts a public hearing for the draft LCAP followed by a public hearing for the draft
budgets.
The Board reviews and formally adopts the next-year budget and five-year budget after adopting
the Local Control Accountability Plan for the upcoming fiscal year. A copy of the final fiscal-year budget and LCAP are provided to MPUSD as the charter authorizing agency.
The Subcommittee, Director, and CSMC develop a month-by-month cash flow projection for the
upcoming budget year.
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The Budget & Finance Committee, Director, CSMC, and Board of Trustees as a whole maintain
ongoing monitoring of the current year budget.
July – August The Business Office and CSMC close the books for prior fiscal year, post all year-end transactions
and journal entries, and assemble records for audit.
The Director and CSMC review the adopted budget subsequent to the adoption of the state Budget
Act and make spending adjustments accordingly. If necessary, the school’s operating budget may be revised to match anticipated revenues.
The Business Office and CSMC complete the Unaudited Financials Report in preparation for board
approval in September and submission to MPUSD as the authorizing agency, which forwards the report to the county and state.
The Budget & Finance Committee, Director, CSMC, and Board of Trustees as a whole begin
ongoing monitoring of the current year budget.
September – December No later than the end of the first full month of school, the Director reviews the Charter School’s
attendance figures and notifies the Board if actual attendance is significantly below budget projections. If necessary, the school’s operating budget may be revised to match likely revenues.
The independent auditor performs an audit of the just-closed fiscal year and prepares an audit
report for submission to the Audit Committee and Board of Trustees.
The Audit Committee of the Board reviews a copy of the audit and addresses any concerns with
the independent auditor before submission to the Board of Trustees for approval.
The Board of Trustees approves the Audited Financial Report, and the independent auditor files
the report with the charter-granting agency, county, and state.
The Director, CSMC, and Audit Committee address any audit exceptions or adverse findings,
and submit any plans for resolution to the charter-granting agency and auditor.
The Budget & Finance Committee, Director, CSMC, and Board of Trustees as a whole maintain
ongoing monitoring of the current year budget.
Fiscal Controls The International School of Monterey maintains the following principles in its ongoing fiscal management practices to ensure that: (1) expenditures are authorized by and in accord with amounts specified in the board-adopted budget; (2) the school’s funds are managed and held in a manner that provides a high degree of protection of the school’s assets; and (3) all transactions are recorded and documented in an appropriate manner.
Separation of Duties ISM maintains simple check request and requisition procedures to document the authorization of nonpayroll expenditures. All check requests and requisitions must first be signed by a non-finance employee or Board member, either as the requester or an approver, before being approved with signature by the Director. Check requests, if approved, result in repayment to an individual for expenses already incurred. Requisitions, if approved, result in a purchase order or advance payment of proposed expenses not yet incurred. All purchase orders and payments must be approved with signature by the Director, who reviews them to ensure consistency with the Board-adopted budget. The Principal may sign check requests, requisitions, purchase orders, and payments in the absence of or at the direction of the Director. All transactions are posted in an electronic general ledger by Charter School Management Corporation (CSMC) as back office service provider. To ensure segregation of recording and authorization, CSMC may not sign check requests, requisitions, or purchase orders. FISCAL PROCEDURES & CONTROLS
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Banking Arrangements ISM maintains its accounts in the County Treasury and federally insured commercial banks. Funds are deposited in non-speculative accounts including federally insured savings or checking accounts or invested in non-speculative federally backed instruments. The Board annually appoints and approves all individuals authorized to sign checks and initiate transactions in accord with these policies. CSMC reconciles the school’s ledgers with its bank accounts and accounts in the County Treasury on a monthly basis and prepares (1) a balance sheet, (2) a comparison of budgeted to actual revenues and expenditures to date, and (3) a cash flow statement. The Director and Budget & Finance Committee of the Board regularly review these statements. ISM deposits all funds received as soon as practical upon receipt.
Purchasing Procedures All purchases over $15,000 must include documentation of a good faith effort to secure the lowest possible cost for comparable goods or services, except in the case of situations that necessitate the purchase of emergency response supplies, equipment, or services. The Director shall not approve purchase orders or check requests lacking such documentation. Typically, the documentation will include quoted costs from at least three vendors, or show that the selected vendor is the sole provider of the required goods or services. The documentation shall be attached to the requisition and shall be maintained for three years.
Record Keeping ISM and CSMC maintain transaction ledgers, canceled/duplicate checks, attendance and entitlement records, payroll records, and any other necessary fiscal documents in secure locations for at least three years or as long as required by applicable law, whichever is longer. Where appropriate, both ISM and CSMC maintain electronic records so as to create mutual off-site storage. Both entities also create and store regular file backups.
Property Inventory The Operations & HR Manager maintains an inventory of all non-consumable goods and equipment with per-unit purchase price greater than $750. This inventory includes the original purchase price and date, a brief description, serial numbers, and other information appropriate for documenting school assets. ISM inventories property on an annual basis and reports any missing property to the Board. Chromebooks issued to students through the ISM 1:1 program are maintained as ISM property by the student through graduation, at which time ISM transfers ownership of the device to the student. Students departing ISM prior to graduation shall return their Chromebooks to the school or pay the ISM-determined remaining value of the device. All other non-consumable school property lent to students shall be returned to the school no later than 5 working days after the end of the school year or the student’s withdrawal from ISM if earlier. Any excess or surplus property owned by the school may be sold, traded, auctioned, donated, or properly disposed as waste at the discretion of the Director. The Director exercises due diligence to maximize net gain, or minimize net cost, for each transaction. The sale or auction of individual items owned by the school with fair market value of $3,000 and above shall be approved in advance by the Board.
Payroll Services ISM contracts with a reputable, bonded, and insured payroll contractor to prepare payroll checks, tax and retirement withholdings, and tax statements, and to perform other payroll support functions. The Director ensures a system to prepare time and attendance reports and submit payroll requests. ISM pays hourly employees twice monthly, and salaried employees once monthly. The Director or designee reviews payroll statements to ensure that (1) salaries are consistent with staff contracts and personnel policies and (2) proper tax, retirement, disability, and other withholdings have been deducted and FISCAL PROCEDURES & CONTROLS
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forwarded to the appropriate authority. Staff expense reimbursements are paid through the accounts payable process on checks separate from payroll checks. ISM creates a personnel file for each new hire to maintain all appropriate payroll-related documentation including a federal I-9 form, tax withholding forms, and accounting of leave.
Attendance Accounting The Student Information Manager maintains an online attendance accounting system to record the number of days students are actually in attendance and engaged in the activities required of them by the school. The annual financial audit reviews actual attendance accounting records and practices to ensure compliance. The attendance accounting practices conform with the Charter Schools Act and the applicable California Administrative Code sections defining Charter School Average Daily Attendance. Therefore: Teachers verify the accuracy of, sign, and date reports from the online attendance system on a
weekly basis and the school retains these as valid contemporaneous records of attendance as required by the California Department of Education.
ADA is computed by dividing the actual number of days of student attendance by the number of
calendar days of instruction by the school.
The school’s instructional calendar includes, at the minimum, the number of days of instruction
required by applicable law to avoid fiscal penalty.
The class schedule documents that the school offers total annual minutes of instruction as required
by applicable law.
Independent study, if any, must be prearranged by the student’s adult guardian and the school and
the adult guardian must complete and submit documentation of engagement in instructional activity to the school on forms prepared by the school. As applicable, such study shall be in full compliance with law governing independent study.
Annual Financial Audit The Board annually appoints an audit committee by September 15. Any person with expenditure authorization or recording responsibilities within the school may not serve on the committee. The Board contracts for the services of an independent certified public accountant to perform an annual fiscal audit. At minimum, the resulting Audited Financial Report includes (1) an audit of the accuracy of school’s financial statements, (2) an audit of the school’s attendance accounting and revenue claims practices, and (3) an audit of the school’s internal control practices. If the school receives more than $300,000 from federal sources, the audit shall be prepared in accordance with any relevant Office of Management and Budget audit circulars. The Audit shall be completed, reviewed and accepted by the Board, and submitted to the charter-granting agency, the County Office of Education, the Office of the State Controller, and California Department of Education no later than December 15 of each year.
Negotiating Funding Entitlements The Director takes lead responsibility for negotiating all revenue arrangements with the charter granting agency and appropriate state education agency staff. These arrangements are documented in appropriate Memoranda of Understanding approved by the Board.
Required Budget and Other Fiscal Reports
The Director, working in conjunction with CSMC, produces and submits to the charter authorizing agency any and all fiscal reports as may be required by state or federal law, or mandated by the terms of the school’s charter. These include attendance reports, enrollment and other data reports (e.g. CBEDS), and related data.
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Property and Liability Insurance The Operations & HR Manager ensures that the school retains appropriate property and liability insurance coverage. Property insurance addresses business interruption and casualty needs, including flood, fire, earthquake, and other hazards with replacement cost coverage for all assets listed in the school’s Property Inventory and consumables. Premises and Board errors and omissions liability insurance is kept in force at all times on a “claims made” basis with a self-insured retention of no more than $50,000 per occurrence and limit of no less than $5 million per occurrence. The school’s Director and other staff who manage funds are placed under a fidelity bond.
Board Compensation Board members serve without compensation, but may be reimbursed for actual and necessary expenses. Expenses for travel necessary to attend board meetings and meetings of board committees need not be approved in advance by the board. The board approves all other expenses in advance. Travel expenses reimbursed shall not exceed levels that would be subject to federal or state income tax. All expenses reimbursed are documented by receipts, and in no event may reimbursements exceed actual expenses.
Authority to Enter Into Contracts and Agreements Except as otherwise provided in these policies, the Director may enter into contracts and agreements provided funds sufficient for the contract or agreement are authorized and available within the school’s board-adopted budget. Contracts and agreements requiring allocations beyond the board-approved budget must be submitted individually for board approval and may be executed by the Director or other person specifically designated by the Board after the Board has duly approved the contract or agreement.
Fundraising, Grant Solicitation, and Donation Recognition The Board of Trustees has authorized the Director to approve fundraising and grant solicitation activities on behalf of ISM. The Director informs the Board of any conditions, restrictions, or compliance requirements associated with the receipt of such funds, including grants or categorical programs sponsored by the state or federal government. The Director notifies the Board no later than the next regular board meeting of the award or receipt of any funds. This is typically done through the regular Administration Report or Financial Report provided to the Board at each meeting.
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The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Nature of Activities & Accounting Procedures Nature of Activities The International School of Monterey (ISM) is a nonprofit public benefit corporation, organized under the California Nonprofit Public Benefit Corporation law for public and charitable purposes. ISM—incorporated on May 26, 1998—is organized exclusively for charitable and education purposes, with the primary purpose to provide a comprehensive education in English for children ages 4-14 and to prepare them to continue their studies in English-speaking schools anywhere in the world. ISM operates a K-8 school in Seaside, California and is recognized as a Charter School under the laws of the State of California.
Basis of Accounting The financial statement presentation follows the recommendations of the Financial Accounting Standards Board (FASB) in its Statement of Financial Accounting Standards (SFAS) No. 117, Financial Statements of Not-for-Profit Organizations. Under those provisions, net assets and revenues, gains and losses are classified based on the absence or existence and nature of donor-imposed restrictions as follows: Unrestricted net assets – Net assets that are not subject to donor-imposed stipulations. Temporarily restricted net assets – Net assets subject to donor-imposed stipulations that can be
fulfilled by actions of ISM pursuant to those stipulations or that expire by the passage of time.
Permanently restricted net assets – Net assets subject to donor-imposed stipulations that they be
maintained permanently by ISM. Generally, the donors of such assets permit ISM to use all or part of the income earned on the assets.
Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) includes the use of estimates that affect the financial statements. Accordingly, actual results could differ from those estimates.
Functional Allocation of Expenses The costs of providing ISM’s various programs and supporting services are summarized on a functional basis in the statement of functional expenses. Accordingly, certain costs have been allocated among the programs and supporting services benefited.
Income Taxes ISM is a California nonprofit corporation exempt from tax by the Internal Revenue Service under Section 501(c)(3) and is classified as an entity other than a private foundation.
Advertising Advertising costs are expensed as incurred. ACCOUNTING PROCEDURES
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Property, Equipment, and Depreciation ISM has set its capitalization threshold at $5,000 net acquisition cost per unit. Above the threshold, ISM records fixed assets at cost and depreciates these assets using the straight-line method. Depreciation is based on the following estimated useful lives:
Equipment Type Classroom Computer Library Office Playground
Years 5 3-5 5 5 5
Maintenance, minor repairs, and new purchases with a unit cost below the capitalization threshold are expensed in the current year. Major renewals and betterments with costs above the threshold are capitalized and depreciated.
Cash In accordance with Education Code Section 41001, ISM maintains cash in the Monterey County Treasury and in accounts with one or more commercial banks. Cash balances held in these banks are insured up to $250,000 by the Federal Depository Insurance Corporation. The County pools ISM funds with those of other charter schools and school districts in the County and invests the cash. These pooled funds are carried at cost, which approximates market value. Interest earned is deposited quarterly into participating funds. Any investment losses are shared proportionately by all funds in the pool. The County is restricted by Government Code 53635, pursuant to Section 53601, to invest in time deposits, U.S. government securities, state registered warrants, notes or bonds, state treasurer’s investment pool, bankers’ acceptances, commercial paper, negotiable certificates of deposit and repurchase or reverse repurchase agreements. The County is authorized to deposit cash and invest excess funds by California Government Code Section 53648 et. seq. On a quarterly basis, ISM reimburses the federal government for any interest earned on federal allocations over and above the $100 annual administration allowance set by the federal government.
Leases
ISM has a Facilities Use Agreement with MPUSD for its school site through June 2022. During the current fiscal year, a total Facility Charge of $97,406 is payable in 12 monthly installments of $8,117. In subsequent years, this Facility Charge increases annually by 4 percent.
Employee Retirement Systems Qualified employees are covered under multiple-employer defined benefit pension plans maintained by agencies of the State of California. Contributions to these plans are paid or accrued based upon a percentage of qualified employee salaries. Certificated employees are members of the State Teachers’ Retirement System (STRS), and classified employees are members of the Public Employees’ Retirement System (PERS).
ACCOUNTING PROCEDURES
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State Teachers’ Retirement System ISM contributes on behalf of credentialed employees to the State Teachers’ Retirement System, a costsharing, multiple-employer, public employee retirement system defined benefit pension plan administered by STRS. The plan provides retirement, disability, and survivor benefits to beneficiaries. Benefit provisions are established by state statutes, as legislatively amended, within the State Teachers’ Retirement Law. STRS issues a comprehensive annual financial report that includes financial statements and required supplementary information. Copies of the STRS annual financial report may be obtained from: STRS, 7667 Folsom Boulevard, Sacramento, California 95826. Active plan members are required to contribute a set percentage of their salary and ISM is required to contribute an actuarially determined rate. The actuarial methods and assumptions used for determining the rate are those adopted by the STRS Teachers’ Retirement Board. The contribution requirements of the plan members are established by state statute.
Public Employees’ Retirement System ISM contributes on behalf of fulltime non-credentialed employees to the School Employer Pool under the California Public Employees’ Retirement System (CalPERS), a cost-sharing, multiple-employer, public employee retirement system defined benefit pension plan administered by CalPERS. The plan provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. Benefit provisions are established by state statutes, as legislatively amended, within the Public Employees’ Retirement Law. CalPERS issues a comprehensive annual financial report that includes financial statements and required supplementary information. Copies of the CalPERS annual financial report may be obtained from: CalPERS Executive Office, 400 P Street, Sacramento, California 95814. Active plan members are required to contribute a set percentage of their salary, and ISM is required to contribute an actuarially determined rate. The actuarial methods and assumptions used for determining the rate are those adopted by the CalPERS Board of Administration. The contribution requirements of the plan members are established by state statute.
Sick Leave
Salaried employees and fulltime hourly employees accrue sick leave each month worked at the rate of one day (8 hours) multiplied by their time basis. Part-time hourly employees accrue sick leave at the rate of one hour per every 20 hours worked. Employees working an 11-month contract or schedule do not accrue sick leave during the month of the year not worked. ISM provides leave with pay when employees are absent for health reasons. Employees may accumulate up to 60 days sick leave for future use; however, they do not gain a vested right to accumulated sick leave. Employees, therefore, are never paid for any sick leave balance at termination of employment or any other time. It is, therefore, not appropriate to accrue the value of accumulated sick leave.
Paid-Time-Off
Employees bank two days of paid-time-off (PTO) if employed fulltime on August 1 each year. Fulltime, partial year employees bank one day of PTO. Part-time employees do not accrue PTO. Employees have the option of cashing out unused PTO at the end of the fiscal year, or accumulating the leave for future use. PTO payments and liabilities are calculated using the employee’s fiscal year-end PTO balances multiplied by the employee’s fiscal year-end rate of pay.
Reserves
ISM maintains a minimum 3 percent reserve of the ending fund balance. The calculation to determine whether ISM has met the reserve target is based upon governmental reporting requirements. Differences exist between governmental financial reporting and nonprofit financial reporting. ISM’s financial statements are prepared under nonprofit financial reporting requirements.
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Contributed Services
No amounts are recorded in the financial statements for donated services because they do not meet the criteria for recognition under SFAS No. 116, Accounting for Contributions Received and Made. ISM pays for most services requiring specific expertise. However, many individuals volunteer their time in performing a variety of tasks that assist ISM with its programs, administration, and fundraising.
Related Party Transactions
ISM receives approximately 15 percent of its total revenue and financial support from the parents of students attending ISM, the ISM Board of Trustees, and the ISM Foundation, an independent 501(c)(3).
ACCOUNTING PROCEDURES
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The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Payroll Procedures & Employee Records Payroll 1) Payroll and benefits for fulltime and benefited employees are processed by ISM. All new ISM employees work with the Operations & HR Manager to complete necessary paperwork. The Operations & HR Manager forwards the personnel and payroll data to Charter School Management Corporation (CSMC) as the back office service provider. 2) Most employees are salaried. This includes all teachers and administrators. Some staff employees are paid hourly. This includes Office Manager & Family Outreach Coordinator, Advancement Assistant & Bookkeeper, Custodian, Student Safety Supervisor, instructional aides, and after-school program aides. th
3) Salaried employees are paid once monthly on the 26 . Hourly employees are paid twice monthly on the 10 th and 26 .
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4) A copy of each employee’s terms of employment (contract or letter) is kept in the employee’s personnel file. 5) Fulltime, full-year employees are entitled to two days (16 hours) of paid time off (PTO) per year. Fulltime, partial-year employees are entitled to one day (8 hours) of PTO per year. CSMC or its designee tracks accumulated PTO. Part-time employees do not accrue PTO. 6) ISM provides paid sick leave to all employees. Salaried employees and fulltime hourly employees accrue sick leave each month worked at a rate of one day multiplied by the employee’s time base, which amounts to 11 days per year for fulltime 11-month employees and 12 days for fulltime 12-month employees. Part-time hourly employees accrue sick leave at the rate of one hour per every 20 hours worked. CSMC or its designee tracks accumulated sick leave. 7) ISM employees designated at .75 FTE or above are eligible for health and welfare benefits. 8) ISM provides monthly payroll data to CSMC. CSMC or its designee processes paychecks. 9) Only hourly employees and substitute teachers prepare timesheets. ISM collects and reviews timesheets, and forwards them to CSMC. 10) Any payroll adjustments such as W-4 changes, stipends, and voluntary deductions are entered at the time of monthly payroll processing. 11) The Bookkeeper does an initial review of payroll entry. Payroll is then double-checked by the Operations & HR Manager and approved by the Director. 12) CSMC prepares quarterly 941s and DE-6s and submits them to the IRS and California Franchise Tax Board. 13) Generally, salary and hourly pay rate increases are given on an annual basis at the start of the new fiscal year. The Budget & Finance Committee of the ISM Board, or a specific subcommittee, reviews compensation rates and recommends changes to the board-approved Staff Compensation Model, which includes cost-ofliving allowances, as well as the overall compensation budget.
PAYROLL PROCEDURES
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Employee Files 1) Employee’s personnel files are kept in the Operations & HR Manager’s office in a locked cabinet. Only the Operations & HR Manager and Principal have keys to the cabinet. Only the Director, Principal, Assistant Principal, Operations & HR Manager, Special Programs Coordinator, Advancement Assistant & Bookkeeper, and maintenance staff have keys to the Operations & HR Manager’s office. 2) Teachers are evaluated by the Principal; upper management by the Director; custodial, administrative, and other classified staff by their respective supervisors; and the Director by the Board of Trustees. All evaluations are maintained in employee personnel files. 3) The ISM Board of Trustees ratifies all initial terms of employment (contract or offer letter) for salaried employees upon recommendation by the Director. All contracts and letters of employment are maintained in employee personnel files.
PAYROLL PROCEDURES
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The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Receipt Procedures Receipt and Deposit of Checks & Cash 1) ISM receives payments directly from individuals, in the mail, and via lockbox. Payments are made primarily by check; however, some payments are made in cash. Payments come from parents/guardians and others for specific purposes such as bookfair
purchases, fieldtrip expenses, lost book fines, school spirit clothing, read-a-thon pledges, and optional programs such as After-School International.
The Office Manager & Family Outreach Coordinator, Advancement Assistant & Bookkeeper,
Special Programs Coordinator, Operations & HR Manager, and Athletic Director regularly receive payments for various purposes.
Upon receiving a payment directly from an individual, by opening mail, or via a lockbox,
these individuals immediately log receipt by photocopying the check and/or cash, noting the source and purpose if not already clearly shown on the check or attached advice, initialing and dating a “received” notation in the margin, and adding the photocopy to a receipt book maintained by the individual. In compliance with US Treasury guidelines, photocopies of cash are made in black ink
only, reduced in size to 75% of normal, and printed on one side only.
Other staff members may occasionally receive multiple payments for specific programs and
purposes (e.g. fieldtrips, dances) directly from students and parents. Upon receiving a payment, these individuals immediately note receipt in a running log created for the activity to show the amount received, the source, and the form (i.e. cash or check).
All checks and cash receipts are secured by the receiving individual, and then turned in to a
Business Office staff member as soon as possible.
The person turning in the funds counts any cash in front of the Business Office staff
member, who then counts the cash in front of the staff member turning in the funds. If the counts are different, the procedure is repeated. Following a matching double count, the Business Office staff member issues a receipt noting the specific cash denominations received.
The person turning in the funds provides documentation of the purpose and sources of the
payments received, and, together with the Business Office staff member, ensures that the total checks and total cash from any matching double count equal the total in the documentation. The Business Office maintains the documentation together with a copy of the receipt issued for cash and photocopies of all checks.
2) The Bookkeeper makes regular bank deposits. ISM utilizes a desktop deposit check scanner for depositing checks. Cash receipts are taken to a bank branch.
RECEIPT PROCEDURES
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Until deposited, the Bookkeeper places all receipts in a locked fireproof safe inside the business
office, and locks the office whenever leaving during or at the end of the day.
The Bookkeeper emails deposit advices with SACS coding to CSMC to record in the accounting
system.
Receipt and Deposit of Online Payments 1) ISM receives online payments from individuals via an ISM PayPal account. Payments come from parents/guardians and others for specific purposes such as After-School
International based on invoices generated by ISM from within the PayPal system.
The invoices provide documentation of the purpose and sources of the payments received. The Bookkeeper ensures that the total received through online payments, plus any cash or
check payments made based on the online invoices, match the total in the documentation.
2) Funds received via PayPal are deposited to an ISM commercial bank account via ACH payment upon request to PayPal by the Bookkeeper.
Receipt and Deposit of Transferred Funds 1) State and federal funding are typically not deposited directly by ISM staff as they are received electronically. 2) State and federal revenues typically flow directly from the State to the County Treasurer’s office. The Treasurer’s office notifies MCOE that the funding has been received. MCOE then sends a receipt for deposit to the County Treasurer who applies the funds received to MCOE’s general school account. MCOE then transfers the funding to the various schools. MCOE records the transfer of revenue from their accounts to ISM’s District 53 County Treasury
account, and forwards transfer reports to ISM and CSMC to record in the accounting system.
3) In-Lieu Property Tax revenue goes directly to the District from the County Treasurer. The District then allocates funds to the various schools electronically via funds transfer in the County financial management system. 4) MCOE initiates a monthly ACH payment to transfer funds from the ISM County Treasury account to an ISM commercial bank account to ensure ready access to funds for payment of payroll and accounts payable.
After-School International Procedures The Special Programs Coordinator manages intake of funds for after-school care. 1) The Special Programs Coordinator invoices parents/guardians for care provided via the ISM PayPal account, and collects payment checks via PayPal, a lockbox located in the administration building, and by personal delivery. 2) The Special Programs Coordinator records checks and cash on an ASI spreadsheet and then transfers them to the Bookkeeper for deposit following the standard double-count and deposit procedures described in the Receipt and Deposit of Checks & Cash section above. 3) The Special Programs Coordinator reconciles total payments (checks, cash, and online) relative to the invoices and services provided. In the case of deficiencies, the Special Programs Coordinator follows up to ensure receipt of
payments.
In the case of delinquency beyond 30 days, further services may be denied.
RECEIPT PROCEDURES
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Middle School Sports Procedures Teachers and other qualified individuals serve as Athletic Director and coaches for the sports programs. 1) Recommended contributions toward these programs are requested on a per sport basis, and students have the option of purchasing an all-sport uniform rather than checking out a schoolprovided uniform at no cost. 2) Contributions are primarily made by check. Since checks are primarily used, receipts are not issued. Cancelled checks provide proof of payment. 3) Following the checks and cash procedures detailed above, the Athletic Director collects contributions and turns them in to the Business Office and the Bookkeeper deposits them. 4) The Athletic Director tracks the amount collected for each sport and seeks to limit expenditures to match that amount.
Fieldtrips Teachers are primarily responsible for fieldtrips. 1) When not covered by grants, the actual costs of fieldtrips are primarily paid by parents/guardians with checks that are collected by teachers. Teachers also collect cash for fieldtrips. 2) Teachers do not issue receipts to students/parents, nor does the Business Office. 3) Following the checks and cash procedures detailed above, teachers collect fieldtrip fees and turn them in to the Business Office and the Bookkeeper deposits them. 4) Teachers track the amount collected relative to actual costs, and notify the Bookkeeper and Director of any shortfall. When a fieldtrip is scheduled for a class, all students participate whether or not the fee has been paid on their behalf.
RECEIPT PROCEDURES
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The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Disbursement Procedures Accounts Payable Triggers 1) Payment may be triggered by invoice. The front desk staff opens the mail. Invoices are stamped received and forwarded to the Business Office for payment. The Bookkeeper matches each invoice to a signed purchase order or requisition. In the absence of a purchase order or requisition signed on or before the original order date,
the Business Office delivers the invoice to the person who placed the order, and that individual must pay the invoice from personal funds. The individual may then submit a request for reimbursement; however, there is no guarantee that the expense will be approved and paid by ISM.
The Bookkeeper matches the invoice to a packing slip in the pending payment file or, in the
absence of a packing slip, seeks acknowledgement of receipt and approval to pay in written form (usually initials on the invoice) from the order recipient.
2) Payment may be triggered by a request for reimbursement. Staff members requesting reimbursements complete a Reimbursement Request form, sign it,
and submit it with receipts attached.
The Bookkeeper routes the Reimbursement Request for approval by the requestor’s supervisor
and the Director.
Process 1) On a regular basis, the Bookkeeper prepares an Invoice Allocation spreadsheet, including SACS coding, for all pending invoices and reimbursements, then forwards it with scanned copies of all related invoices and check requests to the Director for approval. 2) The Director approves the invoices and reimbursements, ensuring the accuracy of SACS coding and reviewing the backup documentation. The Principal is also authorized to approve bills/invoices, reimbursements, and advances for payment in the absence of the Director. Only the Director may approve reimbursement checks submitted by and made payable to the Principal. Only the Principal may approve reimbursement checks submitted by and made payable to the Director. 3) Upon approval, the Bookkeeper emails the Invoice Allocation and backup as a PDF to Charter School Management Corporation (CSMC) as the back office service provider. 4) Through its accounting system, CSMC prints checks drawn upon an ISM commercial bank account, and stamps them with the signature of the Director or Principal as an authorized ISM signer. NOTE: There is no limit requiring two signatures. 5) CSMC mails checks directly to vendors or batches them back to the ISM Business Office for distribution to employees and other payees as appropriate. DISBURSEMENT PROCEDURES
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EFFECTIVE: JULY 1, 2017
6) CSMC sends a check history report to the Bookkeeper to crosscheck payment of all items listed in the Invoice Allocation. 7) The Bookkeeper maintains hard copy records of each AP run. CSMC maintains a digital record.
Checking Account Management 1) CSMC need not store check stock as it is generated as needed by the accounting system. ISM keeps a small batch of check stock locked in a fireproof safe within the Business Office, which is also locked when the Business Office staff is out. Only the Director, Principal, Assistant Principal, Operations & HR Manager, Special Programs Coordinator, Advancement Assistant & Bookkeeper, and maintenance staff have access to the Business Office. Only the Director, Advancement Assistant & Bookkeeper, and Operations & HR Manager know the combination for the safe. 2) CSMC maintains the check register. Voided checks are torn through the signature line and securely stored. The bank does not return cancelled checks. Copies of cancelled checks are available online. 3) Bank statements are mailed in hard copy format to the school’s street address where they are opened by the front desk staff and forwarded to the Bookkeeper. Bank statements are also downloaded from the bank website by CSMC. 4) CSMC reconciles all bank accounts.
Credit Purchases 1) ISM has CAL-Cards issued by US Bank. The Director, Principal, Operations & HR Manager, IB Coordinator, and Special Programs
Coordinator have CAL-Card Visa credit cards issued in their names.
CAL-Cards are used several times per month for online purchases and other purchases where
a PO or check is not practical or possible (e.g. gas purchase at the pump).
Cardholders understand that use of the CAL-Card constitutes authorization of spending, and
that such spending outside of the cardholder’s areas of authority requires preauthorization by the Director or Principal as appropriate.
ISM maintains an AmazonBusiness account, which automatically tracks and documents online
purchases charged by CAL-Card cardholders based on their own orders or orders requested by other ISM employees and approved by the CAL-Card cardholder within the AmazonBusiness interface.
Cardholders record each CAL-card purchase, other than AmazonBusiness purchases, on a
shared online worksheet, and obtain receipts and forward these to the Bookkeeper immediately following use of their cards.
Upon receiving the CAL-Card statement each month, the Bookkeeper matches the
AmazonBusiness records or the worksheet listing and receipts, whichever is applicable, to each charge. In the absence of a listing or receipt on file, the Bookkeeper requests documentation from the cardholder.
CAL-Card statements and related receipts are reviewed and approved by the Director before
payment through the AP process described above.
Balances are paid in full on a monthly basis whenever balances exist.
DISBURSEMENT PROCEDURES
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2) ISM has business credit accounts with Office Depot, Staples, and FedEx Office. The Operations & HR Manager and the Director primarily control Office Depot, Staples, and
FedEx Office business credit purchases. Staff members obtain permission to use the business credit accounts for a specific purpose from the Operations & HR Manager or Director.
The Director or designee keeps business credit account cards under lock and key. When the
cards are needed, employees sign them out and then return them with related receipts.
Anyone on staff can use the business credit accounts by presenting the appropriate account
card.
Office Depot, Staples, and FedEx Office purchases are limited to authorized office supplies and
printing jobs.
Each business credit account is used, on average, a few times per month. Office Depot has a limit of $5,000. Staples and FedEx Office have no limits. Upon receiving a business credit statement, the Bookkeeper matches receipts to each charge,
or, in the absence of a receipt on file, requests documentation from the user.
Business credit account statements and related receipts are reviewed and approved by the
Director before payment through the AP process described above.
Business credit accounts are paid in full on a monthly basis whenever balances exist.
Petty Cash 1) ISM does not maintain a petty cash fund.
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The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Fixed Asset Management Inventory Management ISM maintains an inventory of all non-consumable goods and equipment with a per-unit purchase
price greater than $750.
The inventory includes the original purchase price and date, a brief description, serial number, and
other information appropriate for documenting each asset.
Qualifying new purchases are added to the inventory when received. When an asset is removed from service, the record is archived with the date and basis for
disposition noted.
The inventory is sectioned by asset type, and each section is updated at least annually under the
direction of the Operations & HR Manager.
Security All inventoried assets are labeled with the school name and asset-identifying information. ISM applies numbered asset tags to digital devices with an initial value greater than $250. Inventoried assets are kept in rooms that are locked when not occupied by staff, or secured by
cable locks or in locked drawers or cabinets.
When issued notebook computers, staff members sign a user agreement specifying that they must
secure the computer under lock and key during the day and must take the computer home with them at night.
The same agreement includes guidelines for securing projectors and other peripheral devices under
lock and key at all times.
ISM has an alarm system, which is set each evening until the first administrator arrives in the
morning, and throughout the weekend. Only staff members have the alarm code.
FIXED ASSET MANAGEMENT
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1.5.3. Employee Leave Policy 4 Approve updated Employee Leave Policy
4Adds 2 days of Paid Time-Off (PTO) for fulltime hourly employees 4 Fulltime salaried employees currently receive 2 days of PTO per year 4 Part-time salaried and hourly employees do not receive PTO, with no change proposed
4Rationale 4 Recognizes that fulltime employees have similar needs for PTO regardless of salaried or hourly status 4 Equalizes leave provisions for hourly and salaried employees
4Financial impact
4 Approximately $1,500 per year (2 days each for 4 employees)
4Admin recommendation
4 Approve as presented, effective July 1, 2017
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Employee Leave Policy 1.
Purpose 1.1. This policy defines and sets parameters for the accrual and use of the various leaves available to ISM employees.
2.
Definitions 2.1. Part-time employee: Any employee scheduled to work less than 30 hours per week. 2.2. Partial-year employee: Any employee whose first day of compensation is later than August 1 shall be considered a partial-year employee for the remainder of that fiscal year (i.e. July 1 – June 30). 2.3. Day: For purposes of computing leave accrual and use, one day comprises eight hours. 2.4. Exempt employee: an employee who is defined by state and federal law as being exempt from state and federal minimum wage and overtime requirements. 2.4.1. Exempt employees must use available leave to cover their absence when missing full days or missing partial days where a substitute employee must be hired to handle the employee’s normal duties. 2.5. Non-exempt employee: an employee who is defined by state and federal law as being entitled to minimum wage and overtime pay.
Holidays 2.6. ISM does not provide paid holidays. 2.7. ISM designates a number of holidays on the school calendar as non-contract days, and employees may only work on and be paid for these designated days if the ISM Director has determined that their presence in the workplace is essential. Vacation 2.8. ISM does not provide paid vacation. 2.9. ISM designates certain periods of time on the school calendar as school break periods. 2.9.1. Managers designate work schedules (i.e. contract days and non-contract days) during these break periods based on individual employee responsibilities and the needs of the organization. 2.10. ISM designates the number of contract days required for each salaried employee, and the employee shall work that number of days over the course of each fiscal year. 2.10.1. Beyond holidays and days designated as non-contract days during school break periods, employees may submit Leave Requests to designate an appropriate number of other days as non-contract days over the course of the year so that their total days worked equals their designated number of contract days. EMPLOYEE LEAVE POLICY
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Paid Time Off (PTO) 2.11. Purpose 2.11.1. PTO allows fulltime employees to take time off to attend to personal business. 2.12. Accrual 2.12.1. Fulltime salaried eEmployees (11-month and 12-month contracts) employed, though not necessarily working, on August 1 bank two days (i.e. 16 hours) of PTO if employed fulltime on August 1, though not necessarily working on August 1. 2.12.1.1. Hourly employees do not accrue PTO. 2.12.1.2.2.12.1.1. Partial-year fulltime salaried employees bank one day (i.e. 8 hours) of PTO on their first day of employment. 2.12.1.3.2.12.1.2. Part-time employees do not accrue PTO. 2.13. Carryover and cash out 2.13.1. Employees may annually elect to “cash out” all or a portion of their unused PTO. 2.13.1.1. Any such election must be communicated by submitting a PTO Cash Out form to the Operations & HR Manager by June 1 each year. 2.13.1.2. ISM will pay the employee for the elected number of PTO hours at the employee’s then-current hourly pay rate, with the payment added to the employee’s June pay warrant. 2.13.2. Any accrued PTO remaining after annual use and “cash out” carries over to the next year. 2.14. Use 2.14.1. Banked PTO may be used immediately. 2.14.2. Employees should request PTO at least one week in advance by submitting a Leave Request form. 2.14.2.1. ISM will make every possible effort to approve PTO requests that do not meet this advance notice requirement; however, the school reserves the right to deny such requests if the employee’s work cannot be delayed or effectively covered by another employee who meets all applicable certification requirements. 2.14.3. Employees need not provide a specific reason for use of PTO, and ISM shall approve all timely requests so long as the employee has PTO available. 2.14.4. ISM debits each employee’s accrued PTO total for the number of hours missed due to approved PTO. 2.14.5. If two ISM employees qualify as spouses or domestic partners and, between them, have elected no more than one ISM-sponsored medical benefits plan, one may contribute unused PTO for immediate use by the second if the second has exhausted all accrued PTO and sick leave. 2.15. Treatment upon termination of employment 2.15.1. ISM pays employees for unused PTO hours at their then-current hourly pay rate upon termination of employment with ISM.
EMPLOYEE LEAVE POLICY
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Sick Leave 2.16. Purpose 2.16.1. Sick leave allows employees to take time off due to their own illness or injury, or to tend to the illness or injury of a family member living in the same household. Employees may also take sick leave for health-related appointments that cannot be scheduled outside normal work hours. 2.17. Accrual 2.17.1. Salaried employees and fulltime hourly employees accrue sick leave each month worked at the rate of one day (8 hours) multiplied by their time basis (e.g. a .75 FTE employee earns .75 days (6 hours) of sick leave per month worked. 2.17.1.1. These monthly sick leave allocations accrue on the first day of the month. 2.17.2. Part-time hourly employees accrue sick leave at the rate of one hour per every 20 hours worked. 2.17.2.1. These hourly sick leave allocations accrue at the time that the employee is paid for the hours worked. 2.17.3. Employees working an 11-month contract or schedule do not accrue sick leave during the month of the year not worked. 2.18. Carryover 2.18.1. Through June 30, 2010, employees could not carry over sick leave from year to year unless specifically noted in the individual’s contract. 2.18.2. Starting July 1, 2010, employees carry over unused sick leave from one year to the next up to a maximum of 60 days (480 hours). 2.19. Use 2.19.1. Employees should request sick leave as far in advance as possible by submitting a Leave Request form, and/or by following the school’s designated substitute request procedure. 2.19.2. ISM shall approve all sick leave requests so long as the employee has sick leave available and the use of sick leave is consistent with this policy. 2.19.3. Employees need not provide specific reasons for use of sick leave other than to identify whether being used for self or a family member sharing the same household. 2.19.3.1. Employees requesting more than three days of sick leave during a continuous absence from work must provide a doctor’s certification of illness or injury. 2.19.3.1.1. The doctor need not provide specific details of the illness or injury. 2.19.3.1.2. The doctor’s certification should indicate the expected length of absence. 2.19.3.1.3. ISM may withhold pay for missed days if employees fail to submit required doctor certifications. 2.19.4. ISM debits each employee’s accrued sick leave total for the number of hours missed due to approved sick leave.
EMPLOYEE LEAVE POLICY
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2.19.5. If two ISM employees qualify as spouses or domestic partners and, between them, have elected no more than one ISM-sponsored medical benefits plan, one may contribute unused sick leave for immediate use by the second if the second has exhausted all accrued PTO and sick leave. 2.20. Notification 2.20.1. ISM notifies employees of their available sick leave (i.e. carryover hours plus earned hours minus hous used) on each paycheck stub or by attaching the information to the paycheck. 2.21. Treatment upon termination of employment 2.21.1. ISM does not pay employees for unused sick leave upon termination of employment with ISM. Extended Sick Leave 2.22. Purpose 2.22.1. Extended sick leave allows employees to retain a portion of their regular compensation when taking extended time off due to illness or injury, or under the terms of the Family Medical Leave Act (FMLA). 2.23. Eligibility 2.23.1. The employee must exhaust all accumulated sick leave and PTO before taking extended sick leave. 2.23.2. The employee must have a doctor’s certification of illness or injury requiring extended absence, or otherwise qualify for extended absence under the terms of the Family Medical Leave Act (FMLA) or pregnancy disability leave as described below. 2.24. Amount and Use 2.24.1. The employee may receive extended sick leave, for up to 20 workweeks, 2.24.1.1. The employee is limited to one 20-workweek extended sick leave period per illness or injury, or qualifying FMLA or pregnancy disability leave. 2.24.1.2. The 20-workweek clock runs independent of the school year (i.e. If the school year ends before the 20-workweek period is exhausted, the employee may complete the period at the start of the next school year.) 2.24.2. Extended sick leave runs concurrently with leave taken under FMLA, pregnancy disability leave, and the California Family Medical Care Leave Act. 2.24.3. Extended sick leave does not accrue or carryover from year-to-year. 2.25. Pay 2.25.1. During Extended Sick Leave, ISM pays the employee the difference between the employee’s regular monthly pay and the amount paid to a substitute employee. 2.25.1.1. For teaching positions, the amount paid to a substitute employee shall not exceed the standard amount paid by ISM for a longterm substitute teacher. 2.25.1.2. For non-teaching positions, the amount paid to one or more actual substitute employees hired to complete the employee’s duties shall be determined at ISM’s sole discretion based on market demand; however, ISM shall make a good faith effort to maximize the difference between the employee’s regular pay and the substitute employee’s pay to the benefit of the employee.
EMPLOYEE LEAVE POLICY
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2.25.1.3. If no substitute is employed, the amount deducted from the employee’s pay shall not exceed the regular amount paid by ISM for a daily substitute teacher. 2.26. Benefits and rights 2.26.1. The employee’s medical, dental, and vision benefits continue at the same level as the employee’s regular coverage at the time the extended sick leave commences. 2.26.1.1. ISM continues to pay the same share of the premiums for these coverages. 2.26.1.2. The employee continues to pay the same share of the premiums for these coverages, and ISM continues to deduct these amounts from the employee’s monthly pay warrant. 2.26.2. Employees taking extended sick leave do not accrue additional PTO or sick leave during the leave period. 2.26.3. Employees on extended sick leave remain employees and the leave does not constitute a break in service. 2.26.4. At its sole discretion, unless regulations related to concurrent leaves (e.g. FMLA) designate otherwise, ISM may place an employee returning from extended sick leave in the same position or in another position within the same grade grouping and subject area, if applicable. 2.26.4.1. For purposes of this clause, grade groupings are K-2, 3-5, and 6-8. 2.26.4.2. ISM may place the employee in another grade grouping or subject area only with the written approval of the employee. 2.26.5. Employees on extended sick leave may not accept employment with any other employer, nor earn self-employment income, without ISM’s written permission. Employees who accept such employment without prior permission will be deemed to have resigned from employment at ISM. Partial-Year Unpaid Leaves of Absence 2.27. Purpose 2.27.1. Partial-year unpaid leaves of absence allow employees to address special situations requiring them to leave their job temporarily when they have no other form of paid or unpaid leave available to them. Typically they come on short notice and are short in duration. 2.28. Application and approval 2.28.1. Employees must request partial-year unpaid leaves of absence at least one week in advance. 2.28.2. Employees should designate a date to return to active work at the time that they request an unpaid leave of absence. 2.28.3. ISM may grant or deny partial-year unpaid leaves of absence at its sole discretion. 2.29. Benefits and rights 2.29.1. Employees with medical, dental, and vision coverage at the start of a partial-year unpaid leave of absence may retain coverage by paying the full premiums (i.e. both the employer and employee shares). 2.29.2. Employees taking partial-year unpaid leaves of absence neither accrue nor lose experience credit for purposes of determining placement on any applicable salary schedule. EMPLOYEE LEAVE POLICY
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2.29.3. Employees taking partial-year unpaid leaves of absence do not accrue PTO or sick leave during the leave period. 2.29.4. At its sole discretion, ISM may place an employee returning from a partial-year unpaid leave of absence in the same position or in another position within the same grade grouping and subject area, if applicable. 2.29.4.1. For purposes of this clause, grade groupings are K-2, 3-5, and 6-8. 2.29.4.2. ISM may place the employee in another grade grouping or subject area only with the written approval of the employee. Full-Year Unpaid Leaves of Absence 2.30. Purpose 2.30.1. Full-year unpaid leaves of absence (i.e. sabbatical leaves) allow employees to pursue life and career goals that require time away from their regular professional duties to complete. These may include, but are not limited to, teaching temporarily at a school in another country, accepting a teaching fellowship while earning an advanced degree, and traveling extensively. 2.31. Application and approval 2.31.1. Employees may request full-year unpaid leaves of absence to start the following school year by submitting a written application no later than February 1 of the current year. 2.31.1.1. Employees who will have completed at least four full years of ISM employment by the start of the leave of absence are eligible to apply. 2.31.1.2. An employee who has previously taken a full-year leave of absence must complete four additional years of ISM employment to become eligible to apply for another full-year leave. 2.31.2. The minimum leave time is one year and the maximum continuous leave time is two years. 2.31.2.1. Employees may initially designate either a one-year or two-year leave. 2.31.2.2. Employees initially requesting a one-year leave may apply for a one-year extension by submitting a request no later than February 1 of the first year of leave. 2.31.2.2.1.
Approval of an initial application for a one-year leave does not guarantee approval of an extension. Employees wishing to guarantee two years of leave should initially apply for a two-year leave.
2.31.3. ISM may grant or deny full-year unpaid leaves of absence at its sole discretion. 2.31.3.1. ISM primarily considers the longterm benefits to the school and its students from having the employee return with newly gained life and professional experience. 2.31.3.2. Among other things, ISM also strongly considers the short-term impact on the school and its students, particularly in terms of teacher experience in a given grade level or subject area. 2.31.3.3. ISM will typically limit the total number of full-year unpaid leaves of absence to no more than two teachers and one non-teaching staff member at any given time. EMPLOYEE LEAVE POLICY
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2.32. Benefits and rights 2.32.1. The provisions of ISM’s various employee benefit plans govern continuing eligibility during full-year unpaid leaves of absence, and these provisions may change from time to time. 2.32.2. ISM does not pay health benefits premiums for employees on full-year unpaid leaves of absence. 2.32.3. When the school grants a request for a full-year unpaid leave of absence, ISM will give the employee written confirmation of any available continuing medical, dental, and vision coverage rates and the arrangements necessary for the payment of insurance premiums during the leave period. 2.32.4. Employees taking full-year unpaid leaves of absence neither accrue nor lose experience credit for purposes of determining placement on any applicable salary schedule. 2.32.5. Employees taking full-year unpaid leaves of absence neither accrue nor lose PTO or sick leave. 2.32.6. An employee taking a full-year unpaid leave has the right to return to a like position following the approved leave period only if the employee indicates intent to return by February 1 of the final year of the leave and signs any contract offered by ISM within seven days of issuance. 2.32.6.1. At its sole discretion, ISM may place an employee returning from a full-year unpaid leave of absence in the same position or in another position within the same grade grouping and subject area, if applicable. 2.32.6.1.1. For purposes of this clause, grade groupings are K-2, 3-5, and 6-8. 2.32.6.1.2. ISM may place the employee in another grade grouping or subject area only with the written approval of the employee. Family Care and the Family Medical Leave Act (FMLA) 2.33. Purpose 2.33.1. ISM complies with the federal Family and Medical Leave Act (FMLA) and the California Family Rights Act (CFRA), both of which require ISM to permit each eligible employee to take up to 12 workweeks of FMLA leave in any 12-month period for the birth/adoption of a child, the employee’s own serious health condition, or to care for certain family members who have a serious health condition, and up to 26 workweeks for Military Caregiver Leave. For purposes of this policy, all leave taken under FMLA or CFRA will be referred to as FMLA leave. 2.34. Employee Eligibility Criteria 2.34.1. To be eligible for FMLA leave, employees must have been employed by ISM for the last 12 months and must have worked at least 1,250 hours during the 12-month period immediately preceding commencement of the FMLA leave. 2.35. Events That May Entitle An Employee To FMLA Leave 2.35.1. The 12-week FMLA allowance (26 weeks for Military Caregiver Leave) includes any time taken (with or without pay) for any of the following reasons: 2.35.1.1. To care for the employee’s newborn child or a child placed with the employee for adoption or foster care. Leaves for this purpose must conclude 12 months after the birth, adoption, or placement. EMPLOYEE LEAVE POLICY
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2.35.1.1.1. If both parents are employed by ISM, they are entitled to a combined total of 12 weeks of leave for this purpose. 2.35.1.2. Because of the employee’s own serious health condition (including a serious health condition resulting from an on-the-job illness or injury) that makes the employee unable to perform any one or more of the essential functions of the job (other than a disability caused by pregnancy, childbirth, or related medical conditions, which is covered by ISM’s separate pregnancy disability policy). 2.35.1.3. To care for a spouse, child, or parent with a serious health condition. 2.35.1.4. For qualifying Military Exigency Leave. 2.35.1.5. For qualifying Military Caregiver Leave 2.35.2. A serious health condition is an illness, injury, impairment, or physical or mental condition that involves: (1) inpatient care (i.e. an overnight stay) in a hospital, hospice, or residential medical care facility, including any period of incapacity or any subsequent treatment in connection with such inpatient care; or (2) continuing treatment by a health care provider. 2.36. Amount of FMLA Leave Which May Be Taken 2.36.1. FMLA leave can be taken in one or more periods, but may not exceed 12 workweeks total for any purpose in any 12-month period, as described below, for any one, or combination of the above-described situations. “Twelve workweeks” means the equivalent of 12 of the employee’s normally scheduled workweeks. For a fulltime employee who works five eight-hour days per week, “12 workweeks” means 60 working or paid eight-hour days. 2.36.2. The “12 month period” in which 12 weeks of FMLA leave may be taken is the 12month period immediately preceding the commencement of any FMLA Leave. 2.37. Pay During FMLA Leave 2.37.1. Employees on FMLA leave because of their own serious health conditions must use all accrued paid sick leave and may use any or all accrued PTO at the beginning of any otherwise unpaid FMLA leave period. 2.37.2. Employees on FMLA leave for childcare or to care for a spouse, parent, or child with a serious health condition may use any or all accrued PTO at the beginning of any otherwise unpaid FMLA leave. 2.37.3. All other FMLA leaves are unpaid leaves. 2.37.4. The receipt of vacation pay, sick leave pay, or State Disability Insurance benefits will not extend the length of FMLA leave. 2.37.5. Sick leave accrues during any period of unpaid FMLA leave only until the end of the month in which unpaid leave began. 2.38. Benefits 2.38.1. The provisions of ISM’s various employee benefit plans govern continuing eligibility during FMLA leave, and these provisions may change from time to time. 2.38.2. ISM will pay health benefits premiums for employees on FMLA leave at the same level and under the same conditions as coverage would have been provided if the employee had been continuously employed during the leave period.
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2.38.3. When the school grants a request for FMLA leave, ISM will give the employee written confirmation of the arrangements made for the payment of insurance premiums during the leave period. 2.39. Employment Status 2.39.1. Employees on FMLA leave remain employees and the leave will not constitute a break in service. 2.39.2. Employees returning from FMLA leave return with the same employment status they had when the leave commenced. 2.40. Medical Certifications 2.40.1. Employees requesting FMLA leave because of their own or a relative’s serious health condition must provide medical certification from the appropriate health care provider on a form supplied by ISM. Failure to provide the required certification in a timely manner (within 15 days of the leave request) may result in denial of the leave request until such certification is provided. 2.40.2. If ISM has reason to doubt the medical certification supporting a leave because of the employee’s own serious health condition, ISM may request a second opinion by a healthcare provider of its choice (paid for by ISM). If the second opinion differs from the first one, ISM will pay for a third, mutually agreeable health care provider to provide a final and binding opinion. 2.40.3. Recertifications are required if leave is sought after expiration of the time estimated by the healthcare provider. Failure to submit required recertifications can result in termination of the leave. 2.41. Procedures for Requesting and Scheduling FMLA Leave 2.41.1. Employees should request FMLA leave by completing a Leave Request form and submitting it to the Operations & HR Manager. 2.41.1.1. Employees asking for a Leave Request form for purposes of requesting FMLA leave will be given a current copy of this ISM Employee Leave Policy. 2.41.2. Employees should provide not less than a 30-day notice, or such shorter notice as is practicable, for foreseeable childbirth, placement, or any planned medical treatment for themselves or their spouse, child, or parent. 2.41.2.1. Failure to provide such notice provides grounds for denial of a leave request, except if the need for FMLA leave was an emergency or was otherwise unforeseeable. 2.41.3. Where possible, employees must make a reasonable effort to schedule foreseeable planned medical treatments so as not to unduly disrupt ISM operations. 2.41.4. If FMLA leave is taken because of the employee’s own serious health condition or the serious health condition of the employee’s spouse, parent or child, the leave may be taken intermittently or on a reduced leave schedule when medically necessary, as determined by the healthcare provider of the person with the serious health condition. 2.41.4.1. If employees take intermittent leave or work on a reduced schedule that is foreseeable based on planned medical treatment for the employee or a family member, they may be transferred temporarily to an available alternative position for which they are qualified, that has equivalent pay and benefits, and that better accommodates recurring periods of leave than the employee’s regular position. EMPLOYEE LEAVE POLICY
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2.41.5. If FMLA leave is taken because of the birth of the employee’s child or the placement of a child with the employee for adoption or foster care, the minimum duration of leave is two weeks, except that ISM will grant a request for FMLA leave for this purpose of at least one day but less than two weeks in duration on any two occasions. 2.41.6. In most cases, ISM will respond to an FMLA leave request within two days of acquiring knowledge that the leave is being taken for an FMLA-qualifying reason and, in any event, within five days of receiving the request. 2.41.6.1. If an FMLA leave request is granted, ISM will notify the employee in writing that the leave will be counted against the employee’s FMLA leave entitlement. This notice will explain the employee’s obligations and the consequences of failing to satisfy them. 2.42. Return to Work 2.42.1. Upon timely return at the expiration of the FMLA leave period, an employee (other than a “key” employee whose reinstatement would cause serious and grievous economic injury to ISM operations) is entitled to the same or a comparable position with the same or similar duties and virtually identical pay, benefits, and other terms and conditions of employment unless the same position and any comparable positions have ceased to exist because of legitimate business reasons unrelated to the employee’s FMLA leave. 2.42.2. When a request for FMLA leave is granted to an employee (other than a “key” employee), ISM will give the employee a written guarantee of reinstatement at the termination of the leave (with the limitations explained above). 2.42.3. Before employees will be permitted to return from FMLA leave taken because of their own serious health condition, they must obtain certification from their healthcare providers that they are able to resume work. 2.42.4. If an employee can return to work with limitations, ISM will evaluate those limitations and, if possible, will accommodate the employee as required by law. If accommodation cannot be made, the employee will be medically separated from ISM. 2.43. Limitations on Reinstatement 2.43.1. ISM may refuse to reinstate a “key” employee if the refusal is necessary to prevent substantial and grievous economic injury to ISM operations. A “key” employee is an exempt salaried employee who is among the highest paid 10 percent of ISM employees within 75 miles of the employee’s worksite. 2.43.1.1. A “key” employee will be advised in writing at the time of a request for, or if earlier, at the time of commencement of FMLA leave that the employee qualifies as a “key” employee and the potential consequences with respect to reinstatement and maintenance of health benefits if ISM determines that substantial and grievous economic injury to ISM operations will result if the employee is reinstated from FMLA leave. 2.43.1.2. At the time it determines that refusal is necessary, ISM will notify the “key” employee in writing (by certified mail) of its intent to refuse reinstatement and will explain the basis for finding that the employee’s reinstatement would cause ISM to suffer substantial and grievous economic injury. If ISM realizes after the leave has commenced that refusal of reinstatement is necessary, it will give the employee at least ten (10) days to return to work following the notice of its intent to refuse reinstatement. EMPLOYEE LEAVE POLICY
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2.44. Employment During Leave 2.44.1. Employees on FMLA leave may not accept employment with any other employer without ISM’s written permission. Employees who accept such employment will be deemed to have resigned from employment at ISM. Pregnancy Disability Leave 2.45. Purpose 2.45.1. ISM complies with the California Pregnancy Disability Act, which requires ISM to give each female employee an unpaid leave of absence of up to 17-1/3 weeks, as needed, for the periods of time a woman is actually disabled by pregnancy, childbirth, or related medical conditions. 2.46. Employee Eligibility Criteria 2.46.1. To be eligible for pregnancy disability leave, the employee must be disabled by pregnancy, childbirth, or a related medical condition and must provide appropriate medical certification concerning the disability. 2.47. Events That May Entitle An Employee to Pregnancy Disability Leave 2.47.1. The 17-1/3 week pregnancy disability leave allowance includes any time taken (with or without pay) for either of the following reasons: 2.47.1.1. The employee is unable to work at all or is unable to perform any one or more of the essential functions of her job without undue risk to herself, the successful completion of her pregnancy, or to other persons because of pregnancy or childbirth, or because of any medically recognized physical or mental condition that is related to pregnancy or childbirth (including severe morning sickness). 2.47.1.2. The employee needs to take time off for parental care. 2.48. Duration Of Pregnancy Disability Leave 2.48.1. Pregnancy disability leave may be taken in one or more periods, but not to exceed 17-1/3 weeks total, which means the number of days the employee would normally work within 17-1/3 weeks. (e.g. For a fulltime employee who works five eight-hour days per week, 17-1/3 weeks means 86.65 eight-hour days (i.e. 693 hours) of leave entitlement.) 2.48.1.1. Pregnancy disability leave runs concurrently with FMLA leave. 2.49. Pay During Pregnancy Disability Leave 2.49.1. Employees on pregnancy disability leave must use all accrued paid sick leave and may use any or all accrued vacation time at the beginning of any otherwise unpaid leave period. 2.49.2. The receipt of vacation pay, sick leave pay, or state disability insurance benefits will not extend the length of pregnancy disability leave. 2.49.3. Sick leave accrues during any period of unpaid pregnancy disability leave only until the end of the month in which the unpaid leave began. 2.50. Health Benefits 2.50.1. The employee’s medical, dental, and vision benefits continue at the same level as the employee’s regular coverage at the time the pregnancy disability leave commences.
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2.50.2. When the school grants a request for pregnancy disability leave, ISM will give the employee written confirmation of the arrangements made for the payment of the employee’s share of insurance premiums during the leave period. 2.51. Employment Status 2.51.1. Employees on pregnancy disability leave remain employees of ISM and a leave will not constitute a break in service. 2.51.2. When employees return from pregnancy disability leave, they return with the same employment status they had when the leave commenced. 2.52. Medical Certifications 2.52.1. Employees requesting a pregnancy disability leave must provide medical certification from their healthcare provider on a form supplied by ISM. 2.52.2. Failure to provide the required certification in a timely manner (within 15 days of the leave request) may result in a denial of the leave request until such certification is provided. 2.52.3. Recertifications are required if leave is sought after expiration of the time estimated by the healthcare provider. Failure to submit required recertifications can result in termination of the leave. 2.53. Requesting And Scheduling Pregnancy Disability Leave 2.53.1. Employees should request pregnancy disability leave by completing a Leave Request form and submitting it to the Operations & HR Manager. 2.53.1.1. Employees asking for a Leave Request form for the purpose of requesting pregnancy disability leave will be referred to the current ISM Employee Leave Policy. 2.53.2. If the need for the leave is foreseeable, employees should provide not less than a thirty-day notice or as long a notice as practicable. Failure to provide such notice is grounds for denial of the leave request, except if the need for pregnancy disability leave was an emergency and was otherwise unforeseeable. 2.53.3. Where possible, employees must make a reasonable effort to schedule foreseeable planned medical treatments so as not to unduly disrupt ISM operations. 2.53.4. Pregnancy disability leave may be taken intermittently or on a reduced leave schedule when medically advisable, as determined by the employee’s healthcare provider. 2.53.4.1. If employees take intermittent leave or work on a reduced schedule that is foreseeable based on planned medical treatment, they may be transferred temporarily to an available alternative position for which they are qualified, that has equivalent pay and benefits, and that better accommodates recurring periods of leave than the employee’s regular position. 2.53.5. In most cases, ISM will respond to a pregnancy disability leave request within two days of acquiring knowledge that the leave qualifies as pregnancy disability and, in any event, within five days of receiving the request. 2.53.5.1. If a pregnancy disability leave request is granted, ISM will notify the employee in writing and leave will be counted against the employee’s pregnancy disability leave entitlement. This notice will explain the employee’s obligations and the consequences of failing to satisfy them.
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2.54. Return To Work 2.54.1. Upon timely return at the expiration of the pregnancy disability leave period, an employee is entitled to the same position unless the employee would not otherwise have been employed in the same position (at the time reinstatement is requested). 2.54.1.1. If the employee is not reinstated to the same position, she must be reinstated to a comparable position unless there is no comparable position available or filling an available position with the returning employee would substantially undermine ISM’s ability to operate the business safely and efficiently. 2.54.1.2. A “comparable” position is a position that involves the same or similar duties and responsibilities and is virtually identical to the employee’s original position in terms of pay, benefits, and working conditions. 2.54.2. When a request for pregnancy disability leave is granted to an employee, ISM will give the employee a written guarantee of reinstatement at the end of the leave (with the limitations explained above). 2.54.3. Before an employee will be permitted to return from a pregnancy disability leave of three days or more, the employee must obtain a certification from her healthcare provider that she is able to resume work. 2.54.4. If the employee can return to work with limitations, ISM will evaluate those limitations and, if possible, will accommodate the employee as required by law. If accommodation cannot be made, the employee will be medically separated from ISM. 2.55. Employment During Leave 2.55.1. Employees on pregnancy disability leave may not accept employment with any other employer without ISM’s written permission. Employees who accept such employment will be deemed to have resigned from employment with ISM. Industrial Injury Leave (Workers Compensation) 2.56. Purpose 2.56.1. ISM, in accordance with California law, provides insurance coverage for employees in case of work-related injuries. The workers’ compensation benefits provided to injured employees may include: 2.56.1.1. Medical care 2.56.1.2. Cash benefits, tax-free to replace lost wages 2.56.1.3. Vocational rehabilitation to help qualified injured employees return to suitable employment 2.57. Treatment 2.57.1. When there is a job-related injury, the first priority is to ensure that the injured employee receives appropriate medical attention. 2.57.1.1. ISM, with the help of its insurance carrier, shall select medical providers to meet this need based on their ability to provide high-quality medical service at a location convenient to the ISM operation. 2.57.1.2. Employees injured on the job should go or be taken to the approved medical provider for treatment.
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2.57.1.2.1.
If injuries are such that they require the use of emergency medical systems (EMS) such as an ambulance, the choice by the EMS personnel for the most appropriate medical center or hospital for treatment will be recognized by ISM as an approved center.
2.57.1.2.2.
Employees have the right to designate their own personal physician as their treating doctor in advance of the injury if the doctor accepts the designation.
2.57.2. In cases of serious job-related injury and/or property damage, ISM may require drug/alcohol testing along with any medical treatment provided to the employee. 2.58. Reporting 2.58.1.1. Employees should report work-related injuries to the Operations & HR Manager immediately. 2.58.1.1.1.
Failure by an employee to report a work-related injury by the end of his/her shift could result in loss of insurance coverage for the employee.
2.58.1.1.2.
The Operations & HR Manager shall report injuries to the insurance carrier and the appropriate State Worker’s Compensation Bureau.
2.58.1.2. Employees must complete a written Employee’s Claim Form (DWC Form 1) and return it to the Operations & HR Manager. 2.58.1.3. Employees must provide ISM with certification from the healthcare provider regarding the need for worker’s compensation disability leave, and provide release from ISM’s approved medical facility before returning to work. Bereavement Leave 2.59. Purpose 2.59.1. Bereavement leave allows employees to tend to the needs of their families upon the death of an immediate family member (parent, spouse, son/daughter, sister/brother, parent-in-law, son/daughter-in-law, grandparent, grandchild). 2.60. Use 2.60.1. Fulltime, salaried employees may submit a Leave Request for up to five days of bereavement leave without loss of pay. 2.60.1.1. Any scheduled days off (including weekends, holidays, and vacations) falling during the absence will be counted as both bereavement leave and scheduled non-working days. Jury Duty and Witness Leave 2.61. Purpose 2.61.1. ISM recognizes the importance of employee participation in the legal process as jurors and witnesses. Jury duty and witness leave support this participation. 2.62. Use 2.62.1. Employees may submit a Leave Request for up to three days of jury duty or witness leave without loss of pay.
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Organ and Bone Marrow Donor Leave 2.63. Purpose 2.63.1. As an incentive to encourage people to save lives, the California legislature provides that employees who donate organs or bone marrow will receive generous leave rights, including paid time off. 2.64. Use 2.64.1. In any one-year period, an employee may submit one or more Leave Requests totaling up to 30 business days of leave for donating an organ to another person or up to five business days of leave for donating bone marrow. 2.64.1.1. The employee may take the time off all at once or incrementally. 2.64.1.2. The employee must provide a doctor’s written verification of the fact of the donation and confirmation of its medical necessity. 2.64.2. All qualifying organ and bone marrow leave days are paid. 2.64.2.1. ISM debits each employee’s accrued paid leave totals for the full five days for bone marrow donation and first 14 days for organ donation. 2.64.2.1.1.
The employee’s accrued sick leave shall be debited first, then, if sick leave has been exhausted, the employee’s PTO shall be debited.
2.64.2.1.2.
Organ donation leave beyond 14 days or when the employee’s accrued sick leave and PTO have been exhausted, whichever comes first, shall also be paid; however, the employee’s accrued leave totals shall remain unchanged.
2.64.3. Organ and bone marrow donor leave does not run concurrently with FMLA. Voting Time Off 2.65. Purpose 2.65.1. ISM recognizes the importance of employee participation in the election process. Voting time off ensures that employees have the opportunity to vote. 2.66. Use 2.66.1. If an employee does not have sufficient time outside of working hours to vote in an official state-sanctioned election, the employee may submit a Leave Request to take off enough working time to vote. 2.66.1.1. Such time off shall be taken at the beginning or the end of the regular working shift, whichever allows for more free time. 2.66.1.2. The time taken off shall be combined with the voting time available outside of working hours to a maximum of two hours combined. 2.66.1.3. Under these circumstances, an employee will be allowed a maximum of two hours of time off during an election day without loss of pay. 2.66.2. When possible, an employee requesting time off to vote shall give the Operations & HR Manager at least two days notice.
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Other Leave 2.66.3. ISM complies with all California and federal laws mandating that employees be allowed to take time off work under certain circumstances. These leave types may include the following: 2.66.3.1. Civil Air Patrol leave 2.66.3.2. Crime victim’s leave 2.66.3.3. Domestic violence and sexual assault victim’s leave for legal proceedings 2.66.3.4. Domestic violence and sexual assault victim’s leave for medical treatment 2.66.3.5. Emergency duty as volunteer (Civil Service Leave) 2.66.3.6. California Family Rights Act (CFRA) leave 2.66.3.7. Kin care 2.66.3.8. Military leave 2.66.3.9.
School activities leave
2.66.3.10. School appearance leave 2.66.3.11. Volunteer firefighter leave 2.67. In all cases, ISM will provide the minimum leave mandated, while requiring concurrent use of other leave types available to the employee as applicable. 2.68. Employees should contact the Operations & HR Manager for further information or to request any of these other leave types. 3.
Dispute Resolution 3.1. Should a complaint or dispute arise from an employee regarding any of the leaves defined and described in this policy, ISM and the employee shall follow the resolution process outlined in the ISM Dispute Resolution Procedures.
4.
Consideration for internationalism standards 4.1. In consideration of Ethics, this policy establishes an organizational commitment to employee leave programs that sensitively meet typical employee needs and preserve individual dignity and privacy. 4.2. In consideration of Diversity, this policy provides flexibility for employees to address their unique needs and circumstances through the various leave programs. 4.3. In consideration of Communication, this policy fully describes the various leaves available to ISM employees and establishes clear guidelines for using these leaves.
5.
Financial impact 5.1. At the time of policy adoption the projected annual expense to ISM is expected to continue at approximately $20,000 per year to cover administrative overhead and the costs of substitute teachers replacing teachers on paid leave. 5.1.1. The initial annual cost may decrease due to incentive for employees to carry over sick leave from year to year to address possible future needs. 5.1.2. The annual cost may subsequently increase in future years as continuing employees with carryover sick leave use it to cover longer periods of need.
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6.
Confidentiality 6.1. All information acquired as a result of this policy, including specific reasons for use of leave, shall be kept secure and handled as confidential by ISM. 6.2. ISM shall ensure that any person given access to this information has signed a confidentiality agreement. 6.3. ISM shall use the information for the sole purpose of administering its employee leave program. 6.4. In no event will ISM release this information to anyone not involved in the employee leave management process. Nor will anyone involved be permitted to discuss the information outside the employee leave management process.
7.
Adoption and renewal 7.1. This policy was written by the ISM administration and adopted by the ISM Board of Trustees. 7.2. This revised policy shall becomefirst became effective July 1, 2015. The policy was last revised effective July 1 2017. 7.3. This policy shall be assessed within every two years of its effective date to determine its effectiveness and appropriateness. This policy may be assessed before that timeat other times as deemed necessary.
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The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Employee Leave Policy 1.
Purpose 1.1. This policy defines and sets parameters for the accrual and use of the various leaves available to ISM employees.
2.
Definitions 2.1. Part-time employee: Any employee scheduled to work less than 30 hours per week. 2.2. Partial-year employee: Any employee whose first day of compensation is later than August 1 shall be considered a partial-year employee for the remainder of that fiscal year (i.e. July 1 – June 30). 2.3. Day: For purposes of computing leave accrual and use, one day comprises eight hours. 2.4. Exempt employee: an employee who is defined by state and federal law as being exempt from state and federal minimum wage and overtime requirements. 2.4.1. Exempt employees must use available leave to cover their absence when missing full days or missing partial days where a substitute employee must be hired to handle the employee’s normal duties. 2.5. Non-exempt employee: an employee who is defined by state and federal law as being entitled to minimum wage and overtime pay.
Holidays 2.6. ISM does not provide paid holidays. 2.7. ISM designates a number of holidays on the school calendar as non-contract days, and employees may only work on and be paid for these designated days if the ISM Director has determined that their presence in the workplace is essential. Vacation 2.8. ISM does not provide paid vacation. 2.9. ISM designates certain periods of time on the school calendar as school break periods. 2.9.1. Managers designate work schedules (i.e. contract days and non-contract days) during these break periods based on individual employee responsibilities and the needs of the organization. 2.10. ISM designates the number of contract days required for each salaried employee, and the employee shall work that number of days over the course of each fiscal year. 2.10.1. Beyond holidays and days designated as non-contract days during school break periods, employees may submit Leave Requests to designate an appropriate number of other days as non-contract days over the course of the year so that their total days worked equals their designated number of contract days. EMPLOYEE LEAVE POLICY
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Paid Time Off (PTO) 2.11. Purpose 2.11.1. PTO allows fulltime employees to take time off to attend to personal business. 2.12. Accrual 2.12.1. Employees bank two days (i.e. 16 hours) of PTO if employed fulltime on August 1, though not necessarily working on August 1. 2.12.1.1. Partial-year fulltime employees bank one day (i.e. 8 hours) of PTO on their first day of employment. 2.12.1.2. Part-time employees do not accrue PTO. 2.13. Carryover and cash out 2.13.1. Employees may annually elect to “cash out” all or a portion of their unused PTO. 2.13.1.1. Any such election must be communicated by submitting a PTO Cash Out form to the Operations & HR Manager by June 1 each year. 2.13.1.2. ISM will pay the employee for the elected number of PTO hours at the employee’s then-current hourly pay rate, with the payment added to the employee’s June pay warrant. 2.13.2. Any accrued PTO remaining after annual use and “cash out” carries over to the next year. 2.14. Use 2.14.1. Banked PTO may be used immediately. 2.14.2. Employees should request PTO at least one week in advance by submitting a Leave Request form. 2.14.2.1. ISM will make every possible effort to approve PTO requests that do not meet this advance notice requirement; however, the school reserves the right to deny such requests if the employee’s work cannot be delayed or effectively covered by another employee who meets all applicable certification requirements. 2.14.3. Employees need not provide a specific reason for use of PTO, and ISM shall approve all timely requests so long as the employee has PTO available. 2.14.4. ISM debits each employee’s accrued PTO total for the number of hours missed due to approved PTO. 2.14.5. If two ISM employees qualify as spouses or domestic partners and, between them, have elected no more than one ISM-sponsored medical benefits plan, one may contribute unused PTO for immediate use by the second if the second has exhausted all accrued PTO and sick leave. 2.15. Treatment upon termination of employment 2.15.1. ISM pays employees for unused PTO hours at their then-current hourly pay rate upon termination of employment with ISM.
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Sick Leave 2.16. Purpose 2.16.1. Sick leave allows employees to take time off due to their own illness or injury, or to tend to the illness or injury of a family member living in the same household. Employees may also take sick leave for health-related appointments that cannot be scheduled outside normal work hours. 2.17. Accrual 2.17.1. Salaried employees and fulltime hourly employees accrue sick leave each month worked at the rate of one day (8 hours) multiplied by their time basis (e.g. a .75 FTE employee earns .75 days (6 hours) of sick leave per month worked. 2.17.1.1. These monthly sick leave allocations accrue on the first day of the month. 2.17.2. Part-time hourly employees accrue sick leave at the rate of one hour per every 20 hours worked. 2.17.2.1. These hourly sick leave allocations accrue at the time that the employee is paid for the hours worked. 2.17.3. Employees working an 11-month contract or schedule do not accrue sick leave during the month of the year not worked. 2.18. Carryover 2.18.1. Through June 30, 2010, employees could not carry over sick leave from year to year unless specifically noted in the individual’s contract. 2.18.2. Starting July 1, 2010, employees carry over unused sick leave from one year to the next up to a maximum of 60 days (480 hours). 2.19. Use 2.19.1. Employees should request sick leave as far in advance as possible by submitting a Leave Request form, and/or by following the school’s designated substitute request procedure. 2.19.2. ISM shall approve all sick leave requests so long as the employee has sick leave available and the use of sick leave is consistent with this policy. 2.19.3. Employees need not provide specific reasons for use of sick leave other than to identify whether being used for self or a family member sharing the same household. 2.19.3.1. Employees requesting more than three days of sick leave during a continuous absence from work must provide a doctor’s certification of illness or injury. 2.19.3.1.1. The doctor need not provide specific details of the illness or injury. 2.19.3.1.2. The doctor’s certification should indicate the expected length of absence. 2.19.3.1.3. ISM may withhold pay for missed days if employees fail to submit required doctor certifications. 2.19.4. ISM debits each employee’s accrued sick leave total for the number of hours missed due to approved sick leave.
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2.19.5. If two ISM employees qualify as spouses or domestic partners and, between them, have elected no more than one ISM-sponsored medical benefits plan, one may contribute unused sick leave for immediate use by the second if the second has exhausted all accrued PTO and sick leave. 2.20. Notification 2.20.1. ISM notifies employees of their available sick leave (i.e. carryover hours plus earned hours minus hous used) on each paycheck stub or by attaching the information to the paycheck. 2.21. Treatment upon termination of employment 2.21.1. ISM does not pay employees for unused sick leave upon termination of employment with ISM. Extended Sick Leave 2.22. Purpose 2.22.1. Extended sick leave allows employees to retain a portion of their regular compensation when taking extended time off due to illness or injury, or under the terms of the Family Medical Leave Act (FMLA). 2.23. Eligibility 2.23.1. The employee must exhaust all accumulated sick leave and PTO before taking extended sick leave. 2.23.2. The employee must have a doctor’s certification of illness or injury requiring extended absence, or otherwise qualify for extended absence under the terms of the Family Medical Leave Act (FMLA) or pregnancy disability leave as described below. 2.24. Amount and Use 2.24.1. The employee may receive extended sick leave, for up to 20 workweeks, 2.24.1.1. The employee is limited to one 20-workweek extended sick leave period per illness or injury, or qualifying FMLA or pregnancy disability leave. 2.24.1.2. The 20-workweek clock runs independent of the school year (i.e. If the school year ends before the 20-workweek period is exhausted, the employee may complete the period at the start of the next school year.) 2.24.2. Extended sick leave runs concurrently with leave taken under FMLA, pregnancy disability leave, and the California Family Medical Care Leave Act. 2.24.3. Extended sick leave does not accrue or carryover from year-to-year. 2.25. Pay 2.25.1. During Extended Sick Leave, ISM pays the employee the difference between the employee’s regular monthly pay and the amount paid to a substitute employee. 2.25.1.1. For teaching positions, the amount paid to a substitute employee shall not exceed the standard amount paid by ISM for a longterm substitute teacher. 2.25.1.2. For non-teaching positions, the amount paid to one or more actual substitute employees hired to complete the employee’s duties shall be determined at ISM’s sole discretion based on market demand; however, ISM shall make a good faith effort to maximize the difference between the employee’s regular pay and the substitute employee’s pay to the benefit of the employee.
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2.25.1.3. If no substitute is employed, the amount deducted from the employee’s pay shall not exceed the regular amount paid by ISM for a daily substitute teacher. 2.26. Benefits and rights 2.26.1. The employee’s medical, dental, and vision benefits continue at the same level as the employee’s regular coverage at the time the extended sick leave commences. 2.26.1.1. ISM continues to pay the same share of the premiums for these coverages. 2.26.1.2. The employee continues to pay the same share of the premiums for these coverages, and ISM continues to deduct these amounts from the employee’s monthly pay warrant. 2.26.2. Employees taking extended sick leave do not accrue additional PTO or sick leave during the leave period. 2.26.3. Employees on extended sick leave remain employees and the leave does not constitute a break in service. 2.26.4. At its sole discretion, unless regulations related to concurrent leaves (e.g. FMLA) designate otherwise, ISM may place an employee returning from extended sick leave in the same position or in another position within the same grade grouping and subject area, if applicable. 2.26.4.1. For purposes of this clause, grade groupings are K-2, 3-5, and 6-8. 2.26.4.2. ISM may place the employee in another grade grouping or subject area only with the written approval of the employee. 2.26.5. Employees on extended sick leave may not accept employment with any other employer, nor earn self-employment income, without ISM’s written permission. Employees who accept such employment without prior permission will be deemed to have resigned from employment at ISM. Partial-Year Unpaid Leaves of Absence 2.27. Purpose 2.27.1. Partial-year unpaid leaves of absence allow employees to address special situations requiring them to leave their job temporarily when they have no other form of paid or unpaid leave available to them. Typically they come on short notice and are short in duration. 2.28. Application and approval 2.28.1. Employees must request partial-year unpaid leaves of absence at least one week in advance. 2.28.2. Employees should designate a date to return to active work at the time that they request an unpaid leave of absence. 2.28.3. ISM may grant or deny partial-year unpaid leaves of absence at its sole discretion. 2.29. Benefits and rights 2.29.1. Employees with medical, dental, and vision coverage at the start of a partial-year unpaid leave of absence may retain coverage by paying the full premiums (i.e. both the employer and employee shares). 2.29.2. Employees taking partial-year unpaid leaves of absence neither accrue nor lose experience credit for purposes of determining placement on any applicable salary schedule. EMPLOYEE LEAVE POLICY
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2.29.3. Employees taking partial-year unpaid leaves of absence do not accrue PTO or sick leave during the leave period. 2.29.4. At its sole discretion, ISM may place an employee returning from a partial-year unpaid leave of absence in the same position or in another position within the same grade grouping and subject area, if applicable. 2.29.4.1. For purposes of this clause, grade groupings are K-2, 3-5, and 6-8. 2.29.4.2. ISM may place the employee in another grade grouping or subject area only with the written approval of the employee. Full-Year Unpaid Leaves of Absence 2.30. Purpose 2.30.1. Full-year unpaid leaves of absence (i.e. sabbatical leaves) allow employees to pursue life and career goals that require time away from their regular professional duties to complete. These may include, but are not limited to, teaching temporarily at a school in another country, accepting a teaching fellowship while earning an advanced degree, and traveling extensively. 2.31. Application and approval 2.31.1. Employees may request full-year unpaid leaves of absence to start the following school year by submitting a written application no later than February 1 of the current year. 2.31.1.1. Employees who will have completed at least four full years of ISM employment by the start of the leave of absence are eligible to apply. 2.31.1.2. An employee who has previously taken a full-year leave of absence must complete four additional years of ISM employment to become eligible to apply for another full-year leave. 2.31.2. The minimum leave time is one year and the maximum continuous leave time is two years. 2.31.2.1. Employees may initially designate either a one-year or two-year leave. 2.31.2.2. Employees initially requesting a one-year leave may apply for a one-year extension by submitting a request no later than February 1 of the first year of leave. 2.31.2.2.1.
Approval of an initial application for a one-year leave does not guarantee approval of an extension. Employees wishing to guarantee two years of leave should initially apply for a two-year leave.
2.31.3. ISM may grant or deny full-year unpaid leaves of absence at its sole discretion. 2.31.3.1. ISM primarily considers the longterm benefits to the school and its students from having the employee return with newly gained life and professional experience. 2.31.3.2. Among other things, ISM also strongly considers the short-term impact on the school and its students, particularly in terms of teacher experience in a given grade level or subject area. 2.31.3.3. ISM will typically limit the total number of full-year unpaid leaves of absence to no more than two teachers and one non-teaching staff member at any given time. EMPLOYEE LEAVE POLICY
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2.32. Benefits and rights 2.32.1. The provisions of ISM’s various employee benefit plans govern continuing eligibility during full-year unpaid leaves of absence, and these provisions may change from time to time. 2.32.2. ISM does not pay health benefits premiums for employees on full-year unpaid leaves of absence. 2.32.3. When the school grants a request for a full-year unpaid leave of absence, ISM will give the employee written confirmation of any available continuing medical, dental, and vision coverage rates and the arrangements necessary for the payment of insurance premiums during the leave period. 2.32.4. Employees taking full-year unpaid leaves of absence neither accrue nor lose experience credit for purposes of determining placement on any applicable salary schedule. 2.32.5. Employees taking full-year unpaid leaves of absence neither accrue nor lose PTO or sick leave. 2.32.6. An employee taking a full-year unpaid leave has the right to return to a like position following the approved leave period only if the employee indicates intent to return by February 1 of the final year of the leave and signs any contract offered by ISM within seven days of issuance. 2.32.6.1. At its sole discretion, ISM may place an employee returning from a full-year unpaid leave of absence in the same position or in another position within the same grade grouping and subject area, if applicable. 2.32.6.1.1. For purposes of this clause, grade groupings are K-2, 3-5, and 6-8. 2.32.6.1.2. ISM may place the employee in another grade grouping or subject area only with the written approval of the employee. Family Care and the Family Medical Leave Act (FMLA) 2.33. Purpose 2.33.1. ISM complies with the federal Family and Medical Leave Act (FMLA) and the California Family Rights Act (CFRA), both of which require ISM to permit each eligible employee to take up to 12 workweeks of FMLA leave in any 12-month period for the birth/adoption of a child, the employee’s own serious health condition, or to care for certain family members who have a serious health condition, and up to 26 workweeks for Military Caregiver Leave. For purposes of this policy, all leave taken under FMLA or CFRA will be referred to as FMLA leave. 2.34. Employee Eligibility Criteria 2.34.1. To be eligible for FMLA leave, employees must have been employed by ISM for the last 12 months and must have worked at least 1,250 hours during the 12-month period immediately preceding commencement of the FMLA leave. 2.35. Events That May Entitle An Employee To FMLA Leave 2.35.1. The 12-week FMLA allowance (26 weeks for Military Caregiver Leave) includes any time taken (with or without pay) for any of the following reasons: 2.35.1.1. To care for the employee’s newborn child or a child placed with the employee for adoption or foster care. Leaves for this purpose must conclude 12 months after the birth, adoption, or placement. EMPLOYEE LEAVE POLICY
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2.35.1.1.1. If both parents are employed by ISM, they are entitled to a combined total of 12 weeks of leave for this purpose. 2.35.1.2. Because of the employee’s own serious health condition (including a serious health condition resulting from an on-the-job illness or injury) that makes the employee unable to perform any one or more of the essential functions of the job (other than a disability caused by pregnancy, childbirth, or related medical conditions, which is covered by ISM’s separate pregnancy disability policy). 2.35.1.3. To care for a spouse, child, or parent with a serious health condition. 2.35.1.4. For qualifying Military Exigency Leave. 2.35.1.5. For qualifying Military Caregiver Leave 2.35.2. A serious health condition is an illness, injury, impairment, or physical or mental condition that involves: (1) inpatient care (i.e. an overnight stay) in a hospital, hospice, or residential medical care facility, including any period of incapacity or any subsequent treatment in connection with such inpatient care; or (2) continuing treatment by a health care provider. 2.36. Amount of FMLA Leave Which May Be Taken 2.36.1. FMLA leave can be taken in one or more periods, but may not exceed 12 workweeks total for any purpose in any 12-month period, as described below, for any one, or combination of the above-described situations. “Twelve workweeks” means the equivalent of 12 of the employee’s normally scheduled workweeks. For a fulltime employee who works five eight-hour days per week, “12 workweeks” means 60 working or paid eight-hour days. 2.36.2. The “12 month period” in which 12 weeks of FMLA leave may be taken is the 12month period immediately preceding the commencement of any FMLA Leave. 2.37. Pay During FMLA Leave 2.37.1. Employees on FMLA leave because of their own serious health conditions must use all accrued paid sick leave and may use any or all accrued PTO at the beginning of any otherwise unpaid FMLA leave period. 2.37.2. Employees on FMLA leave for childcare or to care for a spouse, parent, or child with a serious health condition may use any or all accrued PTO at the beginning of any otherwise unpaid FMLA leave. 2.37.3. All other FMLA leaves are unpaid leaves. 2.37.4. The receipt of vacation pay, sick leave pay, or State Disability Insurance benefits will not extend the length of FMLA leave. 2.37.5. Sick leave accrues during any period of unpaid FMLA leave only until the end of the month in which unpaid leave began. 2.38. Benefits 2.38.1. The provisions of ISM’s various employee benefit plans govern continuing eligibility during FMLA leave, and these provisions may change from time to time. 2.38.2. ISM will pay health benefits premiums for employees on FMLA leave at the same level and under the same conditions as coverage would have been provided if the employee had been continuously employed during the leave period.
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2.38.3. When the school grants a request for FMLA leave, ISM will give the employee written confirmation of the arrangements made for the payment of insurance premiums during the leave period. 2.39. Employment Status 2.39.1. Employees on FMLA leave remain employees and the leave will not constitute a break in service. 2.39.2. Employees returning from FMLA leave return with the same employment status they had when the leave commenced. 2.40. Medical Certifications 2.40.1. Employees requesting FMLA leave because of their own or a relative’s serious health condition must provide medical certification from the appropriate health care provider on a form supplied by ISM. Failure to provide the required certification in a timely manner (within 15 days of the leave request) may result in denial of the leave request until such certification is provided. 2.40.2. If ISM has reason to doubt the medical certification supporting a leave because of the employee’s own serious health condition, ISM may request a second opinion by a healthcare provider of its choice (paid for by ISM). If the second opinion differs from the first one, ISM will pay for a third, mutually agreeable health care provider to provide a final and binding opinion. 2.40.3. Recertifications are required if leave is sought after expiration of the time estimated by the healthcare provider. Failure to submit required recertifications can result in termination of the leave. 2.41. Procedures for Requesting and Scheduling FMLA Leave 2.41.1. Employees should request FMLA leave by completing a Leave Request form and submitting it to the Operations & HR Manager. 2.41.1.1. Employees asking for a Leave Request form for purposes of requesting FMLA leave will be given a current copy of this ISM Employee Leave Policy. 2.41.2. Employees should provide not less than a 30-day notice, or such shorter notice as is practicable, for foreseeable childbirth, placement, or any planned medical treatment for themselves or their spouse, child, or parent. 2.41.2.1. Failure to provide such notice provides grounds for denial of a leave request, except if the need for FMLA leave was an emergency or was otherwise unforeseeable. 2.41.3. Where possible, employees must make a reasonable effort to schedule foreseeable planned medical treatments so as not to unduly disrupt ISM operations. 2.41.4. If FMLA leave is taken because of the employee’s own serious health condition or the serious health condition of the employee’s spouse, parent or child, the leave may be taken intermittently or on a reduced leave schedule when medically necessary, as determined by the healthcare provider of the person with the serious health condition. 2.41.4.1. If employees take intermittent leave or work on a reduced schedule that is foreseeable based on planned medical treatment for the employee or a family member, they may be transferred temporarily to an available alternative position for which they are qualified, that has equivalent pay and benefits, and that better accommodates recurring periods of leave than the employee’s regular position.
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2.41.5. If FMLA leave is taken because of the birth of the employee’s child or the placement of a child with the employee for adoption or foster care, the minimum duration of leave is two weeks, except that ISM will grant a request for FMLA leave for this purpose of at least one day but less than two weeks in duration on any two occasions. 2.41.6. In most cases, ISM will respond to an FMLA leave request within two days of acquiring knowledge that the leave is being taken for an FMLA-qualifying reason and, in any event, within five days of receiving the request. 2.41.6.1. If an FMLA leave request is granted, ISM will notify the employee in writing that the leave will be counted against the employee’s FMLA leave entitlement. This notice will explain the employee’s obligations and the consequences of failing to satisfy them. 2.42. Return to Work 2.42.1. Upon timely return at the expiration of the FMLA leave period, an employee (other than a “key” employee whose reinstatement would cause serious and grievous economic injury to ISM operations) is entitled to the same or a comparable position with the same or similar duties and virtually identical pay, benefits, and other terms and conditions of employment unless the same position and any comparable positions have ceased to exist because of legitimate business reasons unrelated to the employee’s FMLA leave. 2.42.2. When a request for FMLA leave is granted to an employee (other than a “key” employee), ISM will give the employee a written guarantee of reinstatement at the termination of the leave (with the limitations explained above). 2.42.3. Before employees will be permitted to return from FMLA leave taken because of their own serious health condition, they must obtain certification from their healthcare providers that they are able to resume work. 2.42.4. If an employee can return to work with limitations, ISM will evaluate those limitations and, if possible, will accommodate the employee as required by law. If accommodation cannot be made, the employee will be medically separated from ISM. 2.43. Limitations on Reinstatement 2.43.1. ISM may refuse to reinstate a “key” employee if the refusal is necessary to prevent substantial and grievous economic injury to ISM operations. A “key” employee is an exempt salaried employee who is among the highest paid 10 percent of ISM employees within 75 miles of the employee’s worksite. 2.43.1.1. A “key” employee will be advised in writing at the time of a request for, or if earlier, at the time of commencement of FMLA leave that the employee qualifies as a “key” employee and the potential consequences with respect to reinstatement and maintenance of health benefits if ISM determines that substantial and grievous economic injury to ISM operations will result if the employee is reinstated from FMLA leave. 2.43.1.2. At the time it determines that refusal is necessary, ISM will notify the “key” employee in writing (by certified mail) of its intent to refuse reinstatement and will explain the basis for finding that the employee’s reinstatement would cause ISM to suffer substantial and grievous economic injury. If ISM realizes after the leave has commenced that refusal of reinstatement is necessary, it will give the employee at least ten (10) days to return to work following the notice of its intent to refuse reinstatement. EMPLOYEE LEAVE POLICY
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2.44. Employment During Leave 2.44.1. Employees on FMLA leave may not accept employment with any other employer without ISM’s written permission. Employees who accept such employment will be deemed to have resigned from employment at ISM. Pregnancy Disability Leave 2.45. Purpose 2.45.1. ISM complies with the California Pregnancy Disability Act, which requires ISM to give each female employee an unpaid leave of absence of up to 17-1/3 weeks, as needed, for the periods of time a woman is actually disabled by pregnancy, childbirth, or related medical conditions. 2.46. Employee Eligibility Criteria 2.46.1. To be eligible for pregnancy disability leave, the employee must be disabled by pregnancy, childbirth, or a related medical condition and must provide appropriate medical certification concerning the disability. 2.47. Events That May Entitle An Employee to Pregnancy Disability Leave 2.47.1. The 17-1/3 week pregnancy disability leave allowance includes any time taken (with or without pay) for either of the following reasons: 2.47.1.1. The employee is unable to work at all or is unable to perform any one or more of the essential functions of her job without undue risk to herself, the successful completion of her pregnancy, or to other persons because of pregnancy or childbirth, or because of any medically recognized physical or mental condition that is related to pregnancy or childbirth (including severe morning sickness). 2.47.1.2. The employee needs to take time off for parental care. 2.48. Duration Of Pregnancy Disability Leave 2.48.1. Pregnancy disability leave may be taken in one or more periods, but not to exceed 17-1/3 weeks total, which means the number of days the employee would normally work within 17-1/3 weeks. (e.g. For a fulltime employee who works five eight-hour days per week, 17-1/3 weeks means 86.65 eight-hour days (i.e. 693 hours) of leave entitlement.) 2.48.1.1. Pregnancy disability leave runs concurrently with FMLA leave. 2.49. Pay During Pregnancy Disability Leave 2.49.1. Employees on pregnancy disability leave must use all accrued paid sick leave and may use any or all accrued vacation time at the beginning of any otherwise unpaid leave period. 2.49.2. The receipt of vacation pay, sick leave pay, or state disability insurance benefits will not extend the length of pregnancy disability leave. 2.49.3. Sick leave accrues during any period of unpaid pregnancy disability leave only until the end of the month in which the unpaid leave began. 2.50. Health Benefits 2.50.1. The employee’s medical, dental, and vision benefits continue at the same level as the employee’s regular coverage at the time the pregnancy disability leave commences.
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2.50.2. When the school grants a request for pregnancy disability leave, ISM will give the employee written confirmation of the arrangements made for the payment of the employee’s share of insurance premiums during the leave period. 2.51. Employment Status 2.51.1. Employees on pregnancy disability leave remain employees of ISM and a leave will not constitute a break in service. 2.51.2. When employees return from pregnancy disability leave, they return with the same employment status they had when the leave commenced. 2.52. Medical Certifications 2.52.1. Employees requesting a pregnancy disability leave must provide medical certification from their healthcare provider on a form supplied by ISM. 2.52.2. Failure to provide the required certification in a timely manner (within 15 days of the leave request) may result in a denial of the leave request until such certification is provided. 2.52.3. Recertifications are required if leave is sought after expiration of the time estimated by the healthcare provider. Failure to submit required recertifications can result in termination of the leave. 2.53. Requesting And Scheduling Pregnancy Disability Leave 2.53.1. Employees should request pregnancy disability leave by completing a Leave Request form and submitting it to the Operations & HR Manager. 2.53.1.1. Employees asking for a Leave Request form for the purpose of requesting pregnancy disability leave will be referred to the current ISM Employee Leave Policy. 2.53.2. If the need for the leave is foreseeable, employees should provide not less than a thirty-day notice or as long a notice as practicable. Failure to provide such notice is grounds for denial of the leave request, except if the need for pregnancy disability leave was an emergency and was otherwise unforeseeable. 2.53.3. Where possible, employees must make a reasonable effort to schedule foreseeable planned medical treatments so as not to unduly disrupt ISM operations. 2.53.4. Pregnancy disability leave may be taken intermittently or on a reduced leave schedule when medically advisable, as determined by the employee’s healthcare provider. 2.53.4.1. If employees take intermittent leave or work on a reduced schedule that is foreseeable based on planned medical treatment, they may be transferred temporarily to an available alternative position for which they are qualified, that has equivalent pay and benefits, and that better accommodates recurring periods of leave than the employee’s regular position. 2.53.5. In most cases, ISM will respond to a pregnancy disability leave request within two days of acquiring knowledge that the leave qualifies as pregnancy disability and, in any event, within five days of receiving the request. 2.53.5.1. If a pregnancy disability leave request is granted, ISM will notify the employee in writing and leave will be counted against the employee’s pregnancy disability leave entitlement. This notice will explain the employee’s obligations and the consequences of failing to satisfy them.
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2.54. Return To Work 2.54.1. Upon timely return at the expiration of the pregnancy disability leave period, an employee is entitled to the same position unless the employee would not otherwise have been employed in the same position (at the time reinstatement is requested). 2.54.1.1. If the employee is not reinstated to the same position, she must be reinstated to a comparable position unless there is no comparable position available or filling an available position with the returning employee would substantially undermine ISM’s ability to operate the business safely and efficiently. 2.54.1.2. A “comparable” position is a position that involves the same or similar duties and responsibilities and is virtually identical to the employee’s original position in terms of pay, benefits, and working conditions. 2.54.2. When a request for pregnancy disability leave is granted to an employee, ISM will give the employee a written guarantee of reinstatement at the end of the leave (with the limitations explained above). 2.54.3. Before an employee will be permitted to return from a pregnancy disability leave of three days or more, the employee must obtain a certification from her healthcare provider that she is able to resume work. 2.54.4. If the employee can return to work with limitations, ISM will evaluate those limitations and, if possible, will accommodate the employee as required by law. If accommodation cannot be made, the employee will be medically separated from ISM. 2.55. Employment During Leave 2.55.1. Employees on pregnancy disability leave may not accept employment with any other employer without ISM’s written permission. Employees who accept such employment will be deemed to have resigned from employment with ISM. Industrial Injury Leave (Workers Compensation) 2.56. Purpose 2.56.1. ISM, in accordance with California law, provides insurance coverage for employees in case of work-related injuries. The workers’ compensation benefits provided to injured employees may include: 2.56.1.1. Medical care 2.56.1.2. Cash benefits, tax-free to replace lost wages 2.56.1.3. Vocational rehabilitation to help qualified injured employees return to suitable employment 2.57. Treatment 2.57.1. When there is a job-related injury, the first priority is to ensure that the injured employee receives appropriate medical attention. 2.57.1.1. ISM, with the help of its insurance carrier, shall select medical providers to meet this need based on their ability to provide high-quality medical service at a location convenient to the ISM operation. 2.57.1.2. Employees injured on the job should go or be taken to the approved medical provider for treatment.
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2.57.1.2.1.
If injuries are such that they require the use of emergency medical systems (EMS) such as an ambulance, the choice by the EMS personnel for the most appropriate medical center or hospital for treatment will be recognized by ISM as an approved center.
2.57.1.2.2.
Employees have the right to designate their own personal physician as their treating doctor in advance of the injury if the doctor accepts the designation.
2.57.2. In cases of serious job-related injury and/or property damage, ISM may require drug/alcohol testing along with any medical treatment provided to the employee. 2.58. Reporting 2.58.1.1. Employees should report work-related injuries to the Operations & HR Manager immediately. 2.58.1.1.1.
Failure by an employee to report a work-related injury by the end of his/her shift could result in loss of insurance coverage for the employee.
2.58.1.1.2.
The Operations & HR Manager shall report injuries to the insurance carrier and the appropriate State Worker’s Compensation Bureau.
2.58.1.2. Employees must complete a written Employee’s Claim Form (DWC Form 1) and return it to the Operations & HR Manager. 2.58.1.3. Employees must provide ISM with certification from the healthcare provider regarding the need for worker’s compensation disability leave, and provide release from ISM’s approved medical facility before returning to work. Bereavement Leave 2.59. Purpose 2.59.1. Bereavement leave allows employees to tend to the needs of their families upon the death of an immediate family member (parent, spouse, son/daughter, sister/brother, parent-in-law, son/daughter-in-law, grandparent, grandchild). 2.60. Use 2.60.1. Fulltime, salaried employees may submit a Leave Request for up to five days of bereavement leave without loss of pay. 2.60.1.1. Any scheduled days off (including weekends, holidays, and vacations) falling during the absence will be counted as both bereavement leave and scheduled non-working days. Jury Duty and Witness Leave 2.61. Purpose 2.61.1. ISM recognizes the importance of employee participation in the legal process as jurors and witnesses. Jury duty and witness leave support this participation. 2.62. Use 2.62.1. Employees may submit a Leave Request for up to three days of jury duty or witness leave without loss of pay.
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Organ and Bone Marrow Donor Leave 2.63. Purpose 2.63.1. As an incentive to encourage people to save lives, the California legislature provides that employees who donate organs or bone marrow will receive generous leave rights, including paid time off. 2.64. Use 2.64.1. In any one-year period, an employee may submit one or more Leave Requests totaling up to 30 business days of leave for donating an organ to another person or up to five business days of leave for donating bone marrow. 2.64.1.1. The employee may take the time off all at once or incrementally. 2.64.1.2. The employee must provide a doctor’s written verification of the fact of the donation and confirmation of its medical necessity. 2.64.2. All qualifying organ and bone marrow leave days are paid. 2.64.2.1. ISM debits each employee’s accrued paid leave totals for the full five days for bone marrow donation and first 14 days for organ donation. 2.64.2.1.1.
The employee’s accrued sick leave shall be debited first, then, if sick leave has been exhausted, the employee’s PTO shall be debited.
2.64.2.1.2.
Organ donation leave beyond 14 days or when the employee’s accrued sick leave and PTO have been exhausted, whichever comes first, shall also be paid; however, the employee’s accrued leave totals shall remain unchanged.
2.64.3. Organ and bone marrow donor leave does not run concurrently with FMLA. Voting Time Off 2.65. Purpose 2.65.1. ISM recognizes the importance of employee participation in the election process. Voting time off ensures that employees have the opportunity to vote. 2.66. Use 2.66.1. If an employee does not have sufficient time outside of working hours to vote in an official state-sanctioned election, the employee may submit a Leave Request to take off enough working time to vote. 2.66.1.1. Such time off shall be taken at the beginning or the end of the regular working shift, whichever allows for more free time. 2.66.1.2. The time taken off shall be combined with the voting time available outside of working hours to a maximum of two hours combined. 2.66.1.3. Under these circumstances, an employee will be allowed a maximum of two hours of time off during an election day without loss of pay. 2.66.2. When possible, an employee requesting time off to vote shall give the Operations & HR Manager at least two days notice.
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Other Leave 2.66.3. ISM complies with all California and federal laws mandating that employees be allowed to take time off work under certain circumstances. These leave types may include the following: 2.66.3.1. Civil Air Patrol leave 2.66.3.2. Crime victim’s leave 2.66.3.3. Domestic violence and sexual assault victim’s leave for legal proceedings 2.66.3.4. Domestic violence and sexual assault victim’s leave for medical treatment 2.66.3.5. Emergency duty as volunteer (Civil Service Leave) 2.66.3.6. California Family Rights Act (CFRA) leave 2.66.3.7. Kin care 2.66.3.8. Military leave 2.66.3.9.
School activities leave
2.66.3.10. School appearance leave 2.66.3.11. Volunteer firefighter leave 2.67. In all cases, ISM will provide the minimum leave mandated, while requiring concurrent use of other leave types available to the employee as applicable. 2.68. Employees should contact the Operations & HR Manager for further information or to request any of these other leave types. 3.
Dispute Resolution 3.1. Should a complaint or dispute arise from an employee regarding any of the leaves defined and described in this policy, ISM and the employee shall follow the resolution process outlined in the ISM Dispute Resolution Procedures.
4.
Consideration for internationalism standards 4.1. In consideration of Ethics, this policy establishes an organizational commitment to employee leave programs that sensitively meet typical employee needs and preserve individual dignity and privacy. 4.2. In consideration of Diversity, this policy provides flexibility for employees to address their unique needs and circumstances through the various leave programs. 4.3. In consideration of Communication, this policy fully describes the various leaves available to ISM employees and establishes clear guidelines for using these leaves.
5.
Financial impact 5.1. At the time of policy adoption the projected annual expense to ISM is expected to continue at approximately $20,000 per year to cover administrative overhead and the costs of substitute teachers replacing teachers on paid leave. 5.1.1. The initial annual cost may decrease due to incentive for employees to carry over sick leave from year to year to address possible future needs. 5.1.2. The annual cost may subsequently increase in future years as continuing employees with carryover sick leave use it to cover longer periods of need.
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6.
Confidentiality 6.1. All information acquired as a result of this policy, including specific reasons for use of leave, shall be kept secure and handled as confidential by ISM. 6.2. ISM shall ensure that any person given access to this information has signed a confidentiality agreement. 6.3. ISM shall use the information for the sole purpose of administering its employee leave program. 6.4. In no event will ISM release this information to anyone not involved in the employee leave management process. Nor will anyone involved be permitted to discuss the information outside the employee leave management process.
7.
Adoption and renewal 7.1. This policy was written by the ISM administration and adopted by the ISM Board of Trustees. 7.2. This revised policy first became effective July 1, 2015. The policy was last revised effective July 1 2017. 7.3. This policy shall be assessed every two years to determine its effectiveness and appropriateness. This policy may be assessed at other times as deemed necessary.
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1.5.4. Uniform Complaint Procedures 4 Approve revised Uniform Complaint Procedures Policy
4Updates list of programs subject to UCP complaints alleging failure to comply with state or federal laws and regulations 4 Additional programs designated by legislation
4Financial impact 4 Negligible
4Director recommendation
4 Approve as presented, effective July 1, 2017
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Uniform Complaint Procedures Policy 1.
Purpose 1.1. ISM encourages early, informal resolution of complaints whenever possible. This policy addresses the rare occasions when a more formal process becomes necessary. 1.2. This policy complies with Title 5 of the California Code of Regulations, Section 4600 et. seq. and other applicable state and federal laws and regulations by establishing Uniform Complaint Procedures, including guidelines for complaint filings, investigations, responses, and appeals. 1.3. This policy provides a uniform system of complaint processing for the following types of complaints: 1.3.1. Complaints of discrimination, intimidation, harassment, or bullying of any individual on the basis of actual or perceived ethnic group identification, race, color, national origin, nationality, ancestry, citizenship status, religion and its reasonable accommodation, marital or parental status, pregnancy, sex and breastfeeding, gender identity or expression, sexual orientation, uniform service member status, age, a diagnosis or history of cancer or other illness, mental or physical disability, genetic characteristics, or any other category protected by applicable federal, state, or local laws; or on the basis of a person’s association with a person or group with one or more of these actual or perceived characteristics 1.3.2. Complaints alleging failure to comply with state or federal laws and regulations governing Adult Education; After School Education and Safety; Agricultural Vocational Education; American Indian Education Centers and Early Childhood Education Program Assessments; Americans with Disabilities Act; Bilingual Education; California Peer Assistance and Review Programs for Teachers; Career Technical Education and Training; Child Care and Development; Child Nutrition; Compensatory Education; Consolidated Categorical Aid; Course Periods without Educational Content; Economic Impact Aid; Education of Pupils in Foster Care, Pupils who are Homeless, and former Juvenile Court Pupils now enrolled in a school district; English Learner Programs; Every Student Succeeds Act / No Child Left Behind (Titles I-VII); Lesbian, Gay, Bisexual, Transgender, and Questioning (LGBTQ) resources; Local Control and Accountability Plans (LCAP); Migrant Education; Physical Education Instructional Minutes; Pupil Fees; Reasonable Accommodations to a Lactating Pupil; Regional Occupational Centers and Programs; School Safety Plans; Section 504 of the Rehabilitation Act; Special Education; State Preschool; Tobacco-Use Prevention Educationspecial education; Section 504 of the Rehabilitation Act; the Americans with Disabilities Act; categorical aid and title funding; No Child Left Behind; migrant education; career technical education, childcare and development; child nutrition; Local Control and Accountability Plans; and pupil fees
2.
Roles 2.1. Compliance Officer
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2.1.1. The ISM director shall serve as the Compliance Officer to receive and manage the investigation of complaints in compliance with this policy and all applicable laws and regulations. 2.1.1.1.
If a complaint identifies the director, whether by name, title, or function, as an involved party, then the director shall forward the complaint to another member of the school administration not identified in the complaint by name, title, or function as an involved party, and that person shall assume the role of Compliance Officer.
2.2. Investigator 2.2.1. The Compliance Officer may serve as the Investigator of a complaint, or assign the complaint to another person to serve as Investigator. 2.2.1.1. 3.
The Compliance Officer shall ensure that the assigned Investigator is knowledgeable about the laws and programs pertinent to the complaint.
Requirements 3.1. Legal counsel 3.1.1. The director shall ensure that the Compliance Officer and Investigator have access to legal counsel as they determine necessary. 3.2. Recordkeeping 3.2.1. The director shall maintain a log of complaints including the date received, and shall assign each a case number. 3.2.2. The Compliance Officer or designee shall create a record of each complaint and subsequent related actions. 3.3. Notifications 3.3.1. The director or designee shall provide an annual written notice of ISM’s Uniform Complaint Procedures to students, employees, parents/guardians, the Board of Trustees, appropriate private officials or representatives, and other interested parties. 3.3.1.1.
The notice shall identify the director as the person responsible for receiving formal complaints under the Uniform Complaint Procedures.
3.3.1.2.
The notice shall advice potential complainants that: 3.3.1.2.1. The Charter School is primarily responsible for compliance with state and federal laws and regulations. 3.3.1.2.2. The complaint review shall be completed within 60 calendar days from the date of receipt of the initial complaint unless the complainant agrees in writing to an extension of the timeline. 3.3.1.2.3. An unlawful discrimination complaint must be filed not later than six months from the date the alleged discrimination occurs, or six months from the date the complainant first obtains knowledge of the facts of the alleged discrimination. 3.3.1.2.4. A complainant has a right to appeal ISM’s decision to the CDE by filing a written appeal within 15 days of receiving ISM’s decision. The appeal to the CDE must include copies of the filed complaint and ISM’s written decision. 3.3.1.2.5. The complainant may have civil law remedies available under state or federal discrimination laws, including the right to file a
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complaint of discrimination/harassment on the basis of a protected class with the Office for Civil Rights. 3.3.2. The director or designee shall make copies of ISM’s Uniform Complaint Procedures and all related notices available free of charge. 3.3.3. Upon receiving a complaint that falls within the Uniform Complaint Procedures parameters set in 1.3, the director shall notify the Board of Trustees. The notification shall indicate the Compliance Officer assigned; however, it shall not identify the complainant or the nature of the complaint. 3.3.4. The Compliance Officer or Investigator shall notify all parties involved in allegations when a complaint has been received, when a complaint meeting or hearing is scheduled, and when a decision or ruling is made. 4.
Procedures 4.1. Step 1: Complaint filing 4.1.1. Any individual, public agency, or organization may file a written complaint of alleged noncompliance by ISM. 4.1.1. ISM shall provide a standard form for the filing of complaints under these Uniform Complaint Procedures, and all complainants shall use that form. 4.1.1.1.
The ISM staff shall assist any complainant unable to put a complaint in writing or complete the form due to conditions such as disability or illiteracy.
4.1.2. Complaints may be submitted anonymously. 4.1.2.1.
For anonymous complaints, procedures shall be adjusted to ensure full consideration of the merits of the complaint without further input from a complainant.
4.1.3. The Compliance Officer shall determine whether or not a submitted complaint falls within the Uniform Complaint Procedures parameters set in 1.3. For complaints falling within the parameters, the Compliance Officer shall proceed as described below. For complaints falling outside of the parameters, the Compliance Officer may refer the complainant or directly forward the complaint to an appropriate ISM administrator to provide an alternate avenue for addressing the concern. 4.1.4. A complaint alleging unlawful discrimination shall be initiated no later than six months from the date when the alleged discrimination occurred, or six months from the date when the complainant first became award aware of the facts of the alleged discrimination. 4.1.5. A complaint alleging unlawful discrimination may be filed by a person who alleges personally suffering unlawful discrimination, or by a person who believes that an individual or a specific class of individuals has been subjected to such discrimination. 4.2. Step 2 (optional): Mediation 4.2.1. Within three school days of receiving a complaint, the Compliance Officer may informally discuss with the complainant the possibility of using mediation. If the complainant agrees to mediation, the Compliance Officer shall make arrangements for this process. 4.2.2. Before initiating mediation, the Compliance Officer shall ensure that all parties agree to make the mediator a party to related confidential information.
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4.2.3. If the mediation process does not resolve the problem within the parameters of law, the Compliance Officer shall proceed with assignment of the complaint for investigation as described in Step 3. 4.2.4. The use of mediation shall not extend the timelines for investigating and resolving the complaint unless the complainant agrees in writing to such an extension of time. 4.3. Step 3: Investigation 4.3.1. The assigned Investigator shall hold an investigative meeting within five school days of receiving the complaint or an unsuccessful attempt to mediate the complaint. 4.3.1.1.
This meeting shall provide an opportunity for the complainant to repeat the complaint orally.
4.3.1.2.
The complainant may involve a representative in this meeting.
4.3.1.3.
The complainant and representative, if any, shall have an opportunity to present the complaint and evidence to support the allegations in the complaint.
4.3.2. A complainant’s refusal to provide an Investigator with documents or other evidence related to the allegations in the complaint, failure or refusal to cooperate in the investigation, or engagement in any other obstruction of the investigation may result in the Compliance Officer dismissing the complaint at the recommendation of the Investigator based on lack of evidence to support the allegation. 4.3.3. ISM’s refusal to provide the Investigator with access to records or other information related to the allegation in the complaint, its failure or refusal to cooperate in the investigation, or its engagement in any other obstruction of the investigation may result in the Compliance Officer finding, based on evidence collected and the recommendation of the Investigator, that a violation has occurred, and may result in the imposition of a remedy in favor of the complainant. 4.4. Step 4: Response 4.4.1. Unless extended by written agreement with the complainant, the Compliance Officer shall prepare and send to the complainant a written report of the investigation and decision within 30 calendars days of the receipt of the complaint. 4.4.1.1.
The response shall be written in English with translation into the language of the complainant whenever feasible or required by law.
4.4.2. The decision shall include: 4.4.2.1.
The findings of fact based on evidence gathered
4.4.2.2.
The conclusions of law
4.4.2.3.
Disposition of the complaint, and the rationale for such disposition
4.4.2.4.
Corrective actions, if any are warranted
4.4.2.5.
Notice of the complainant’s rights to appeal as described in Step 5 4.4.2.5.1. For discrimination complaints arising under state law, notice that the complainant must wait until 60 days have elapsed from the filing of an appeal with the CDE before pursuing civil law remedies. 4.4.2.5.2. For discrimination complaints arising under federal law, notice that such complaint may be made at any time to the U.S. Department of Education, Office for Civil Rights.
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4.4.3. If an employee is disciplined as a result of a complaint, the decision shall simply state that effective action was taken and that the employee was informed of ISM’s expectations. The report shall not give any further information as to the nature of the disciplinary action. 4.5. Step 5: Appeals 4.5.1. If dissatisfied with the Compliance Officer’s decision, the complainant may appeal the decision in writing to the ISM Board of Trustees. 4.5.1.1.
The complainant must submit any such appeal within five school days of receiving the decision.
4.5.1.2.
The board must consider the matter at its next regular board meeting or at a special board meeting convened in order to render a decision within 60 calendar days of ISM’s initial receipt of the complaint.
4.5.1.3.
The board may, at the designated meeting, decide not to hear the complaint, in which case the Compliance Officer’s decision becomes ISM’s final decision.
4.5.1.4.
If the board hears the complaint, the Compliance Officer shall deliver the board’s final decision to the complainant within 60 days of ISM’s initial receipt of the complaint or within an extended time period that has been specified in a written agreement with the complainant.
4.5.2. If dissatisfied with ISM’s final decision, the complainant may appeal in writing to the California Department of Education. 4.5.2.1.
The complainant must submit any such appeal within 15 days of receiving ISM’s final decision.
4.5.2.2.
When appealing to the CDE, the complainant must specify the basis for the appeal of the decision, including whether or not the facts are incorrect or the law has been misapplied.
4.5.2.3.
The appeal shall be accompanied by a copy of the initially filed complaint and a copy of ISM’s decision.
4.5.2.4.
Upon notification by the CDE that the complainant has appealed the Charter School’s decision, the Principal or designee shall forward the following documents to the CDE: • A copy of the original complaint • A copy of the decision • A summary of the nature and extent of the investigation conducted by the Charter School, if not covered by the decision • A copy of the investigation file including all notes, interviews, and documents submitted by all parties and gathered by the investigator • A report of any action taken to resolve the complaint • A copy of the Charter School’s complaint procedures • Other relevant information requested by the CDE
4.5.2.5.
The CDE may directly intervene in the complaint without waiting for action by ISM when one of the conditions listed in Title 5, California Code of Regulations, Section 4650 5 CCR 4650 exists, including cases in which the Charter School has not taken action within 60 days of the date the complaint was filed with the Charter School.
4.5.3. A complainant may pursue available civil law remedies outside of the ISM Uniform Complaint Procedures. UNIFORM COMPLAINT PROCEDURES POLICY
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4.5.3.1.
Complainants may seek assistance from mediation centers or attorneys.
4.5.3.2.
Civil law remedies that may be imposed by a court include injunctions and restraining orders.
4.5.3.3.
For discrimination complaints arising under state law, a complainant must wait until 60 days have elapsed from the filing of an appeal with the CDE before pursuing civil law remedies. 4.5.3.3.1. This moratorium does not apply to injunctive relief and becomes applicable only if the Charter School has appropriately, and in a timely manner, apprised the complainant of the right to file a complaint in accordance with 5 CCR 4622.
5.
Consideration for internationalism standards 5.1. In consideration of Ethics, this policy establishes procedures ensuring that every member of the ISM community can have concerns addressed in a fair and consistent manner. 5.2. In consideration of Diversity, this policy provides procedures for filing complaints to protect individuals from discrimination based on their personal characteristics and identities. 5.3. In consideration of Communication, this policy ensures annual notification of interested parties. 5.4. In consideration of Community, this policy provides a formal avenue for resolution of complaints that cannot be resolved informally.
6.5. Financial impact 6.1.5.1. At the time of policy adoption projected annual costs to ISM were expected to be negligible. 7.6. Confidentiality 7.1.6.1. ISM acknowledges and respects every individual’s right to privacy. All complaints shall be investigated in a manner that protects the confidentiality of the parties and the integrity of the process to the fullest extent possible. This includes keeping the identity of the complainant confidential except as determined necessary by the Compliance Officer and Investigator to carry out the investigation or proceedings. 7.2.6.2. All information acquired as a result of this policy, including information about the complainant and about the involved parties, shall be kept secure and handled as confidential by ISM. 7.3.6.3. ISM shall ensure that any person given access to this information has signed a confidentiality agreement. 7.4.6.4.
ISM shall use the information for the sole purpose of resolving the filed complaint.
7.5.6.5. In no event will ISM release this information to anyone not involved in the complaint process. Nor shall anyone involved be permitted to discuss the information outside the Uniform Complaint Procedures. 8.7. Protection of individuals 8.1.7.1. ISM prohibits any form of retaliation against any person involved in a complaint filed according to the Uniform Complaint Procedures, including the complainant, Compliance Officer, Investigator, witnesses, and involved parties. 8.1.1.7.1.1. Involvement in the complaint process shall not, in any way, affect the status, grades, or work assignments of any individual.
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8.1.2.7.1.2. This protection from retaliation for involvement in the complaint process shall not preclude consequences for an involved party’s actions that were the basis for the filing of the complaint. ISM specifically reserves the right to discipline its employees and students as deemed appropriate within the law. 9.8. Adoption and renewal 9.1.8.1. This policy was written by the ISM administration and adopted by the ISM Board of Trustees. 9.2.8.2. This policy became effective May 13, 2013, and was last updated June 8, 2015effective July 1, 2017. 9.3.8.3. This policy shall be assessed every two years from its last update to determine its effectiveness and appropriateness. This policy may be assessed before that timemore frequently as deemed necessary.
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The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Uniform Complaint Procedures Policy 1.
Purpose 1.1. ISM encourages early, informal resolution of complaints whenever possible. This policy addresses the rare occasions when a more formal process becomes necessary. 1.2. This policy complies with Title 5 of the California Code of Regulations, Section 4600 et. seq. and other applicable state and federal laws and regulations by establishing Uniform Complaint Procedures, including guidelines for complaint filings, investigations, responses, and appeals. 1.3. This policy provides a uniform system of complaint processing for the following types of complaints: 1.3.1. Complaints of discrimination, intimidation, harassment, or bullying of any individual on the basis of actual or perceived ethnic group identification, race, color, national origin, nationality, ancestry, citizenship status, religion and its reasonable accommodation, marital or parental status, pregnancy, sex and breastfeeding, gender identity or expression, sexual orientation, uniform service member status, age, a diagnosis or history of cancer or other illness, mental or physical disability, genetic characteristics, or any other category protected by applicable federal, state, or local laws; or on the basis of a person’s association with a person or group with one or more of these actual or perceived characteristics 1.3.2. Complaints alleging failure to comply with state or federal laws and regulations governing Adult Education; After School Education and Safety; Agricultural Vocational Education; American Indian Education Centers and Early Childhood Education Program Assessments; Americans with Disabilities Act; Bilingual Education; California Peer Assistance and Review Programs for Teachers; Career Technical Education and Training; Child Care and Development; Child Nutrition; Compensatory Education; Consolidated Categorical Aid; Course Periods without Educational Content; Economic Impact Aid; Education of Pupils in Foster Care, Pupils who are Homeless, and former Juvenile Court Pupils now enrolled in a school district; English Learner Programs; Every Student Succeeds Act / No Child Left Behind (Titles I-VII); Lesbian, Gay, Bisexual, Transgender, and Questioning (LGBTQ) resources; Local Control and Accountability Plans (LCAP); Migrant Education; Physical Education Instructional Minutes; Pupil Fees; Reasonable Accommodations to a Lactating Pupil; Regional Occupational Centers and Programs; School Safety Plans; Section 504 of the Rehabilitation Act; Special Education; State Preschool; Tobacco-Use Prevention Education
2.
Roles 2.1. Compliance Officer 2.1.1. The ISM director shall serve as the Compliance Officer to receive and manage the investigation of complaints in compliance with this policy and all applicable laws and regulations.
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2.1.1.1.
If a complaint identifies the director, whether by name, title, or function, as an involved party, then the director shall forward the complaint to another member of the school administration not identified in the complaint by name, title, or function as an involved party, and that person shall assume the role of Compliance Officer.
2.2. Investigator 2.2.1. The Compliance Officer may serve as the Investigator of a complaint, or assign the complaint to another person to serve as Investigator. 2.2.1.1. 3.
The Compliance Officer shall ensure that the assigned Investigator is knowledgeable about the laws and programs pertinent to the complaint.
Requirements 3.1. Legal counsel 3.1.1. The director shall ensure that the Compliance Officer and Investigator have access to legal counsel as they determine necessary. 3.2. Recordkeeping 3.2.1. The director shall maintain a log of complaints including the date received, and shall assign each a case number. 3.2.2. The Compliance Officer or designee shall create a record of each complaint and subsequent related actions. 3.3. Notifications 3.3.1. The director or designee shall provide an annual written notice of ISM’s Uniform Complaint Procedures to students, employees, parents/guardians, the Board of Trustees, appropriate private officials or representatives, and other interested parties. 3.3.1.1.
The notice shall identify the director as the person responsible for receiving formal complaints under the Uniform Complaint Procedures.
3.3.1.2.
The notice shall advice potential complainants that: 3.3.1.2.1. The Charter School is primarily responsible for compliance with state and federal laws and regulations. 3.3.1.2.2. The complaint review shall be completed within 60 calendar days from the date of receipt of the initial complaint unless the complainant agrees in writing to an extension of the timeline. 3.3.1.2.3. An unlawful discrimination complaint must be filed not later than six months from the date the alleged discrimination occurs, or six months from the date the complainant first obtains knowledge of the facts of the alleged discrimination. 3.3.1.2.4. A complainant has a right to appeal ISM’s decision to the CDE by filing a written appeal within 15 days of receiving ISM’s decision. The appeal to the CDE must include copies of the filed complaint and ISM’s written decision. 3.3.1.2.5. The complainant may have civil law remedies available under state or federal discrimination laws, including the right to file a complaint of discrimination/harassment on the basis of a protected class with the Office for Civil Rights.
3.3.2. The director or designee shall make copies of ISM’s Uniform Complaint Procedures and all related notices available free of charge. UNIFORM COMPLAINT PROCEDURES POLICY
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3.3.3. Upon receiving a complaint that falls within the Uniform Complaint Procedures parameters set in 1.3, the director shall notify the Board of Trustees. The notification shall indicate the Compliance Officer assigned; however, it shall not identify the complainant or the nature of the complaint. 3.3.4. The Compliance Officer or Investigator shall notify all parties involved in allegations when a complaint has been received, when a complaint meeting or hearing is scheduled, and when a decision or ruling is made. 4.
Procedures 4.1. Step 1: Complaint filing 4.1.1. Any individual, public agency, or organization may file a written complaint of alleged noncompliance by ISM. 4.1.1. ISM shall provide a standard form for the filing of complaints under these Uniform Complaint Procedures, and all complainants shall use that form. 4.1.1.1.
The ISM staff shall assist any complainant unable to put a complaint in writing or complete the form due to conditions such as disability or illiteracy.
4.1.2. Complaints may be submitted anonymously. 4.1.2.1.
For anonymous complaints, procedures shall be adjusted to ensure full consideration of the merits of the complaint without further input from a complainant.
4.1.3. The Compliance Officer shall determine whether or not a submitted complaint falls within the Uniform Complaint Procedures parameters set in 1.3. For complaints falling within the parameters, the Compliance Officer shall proceed as described below. For complaints falling outside of the parameters, the Compliance Officer may refer the complainant or directly forward the complaint to an appropriate ISM administrator to provide an alternate avenue for addressing the concern. 4.1.4. A complaint alleging unlawful discrimination shall be initiated no later than six months from the date when the alleged discrimination occurred, or six months from the date when the complainant first became aware of the facts of the alleged discrimination. 4.1.5. A complaint alleging unlawful discrimination may be filed by a person who alleges personally suffering unlawful discrimination, or by a person who believes that an individual or a specific class of individuals has been subjected to such discrimination. 4.2. Step 2 (optional): Mediation 4.2.1. Within three school days of receiving a complaint, the Compliance Officer may informally discuss with the complainant the possibility of using mediation. If the complainant agrees to mediation, the Compliance Officer shall make arrangements for this process. 4.2.2. Before initiating mediation, the Compliance Officer shall ensure that all parties agree to make the mediator a party to related confidential information. 4.2.3. If the mediation process does not resolve the problem within the parameters of law, the Compliance Officer shall proceed with assignment of the complaint for investigation as described in Step 3. 4.2.4. The use of mediation shall not extend the timelines for investigating and resolving the complaint unless the complainant agrees in writing to such an extension of time.
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4.3. Step 3: Investigation 4.3.1. The assigned Investigator shall hold an investigative meeting within five school days of receiving the complaint or an unsuccessful attempt to mediate the complaint. 4.3.1.1.
This meeting shall provide an opportunity for the complainant to repeat the complaint orally.
4.3.1.2.
The complainant may involve a representative in this meeting.
4.3.1.3.
The complainant and representative, if any, shall have an opportunity to present the complaint and evidence to support the allegations in the complaint.
4.3.2. A complainant’s refusal to provide an Investigator with documents or other evidence related to the allegations in the complaint, failure or refusal to cooperate in the investigation, or engagement in any other obstruction of the investigation may result in the Compliance Officer dismissing the complaint at the recommendation of the Investigator based on lack of evidence to support the allegation. 4.3.3. ISM’s refusal to provide the Investigator with access to records or other information related to the allegation in the complaint, its failure or refusal to cooperate in the investigation, or its engagement in any other obstruction of the investigation may result in the Compliance Officer finding, based on evidence collected and the recommendation of the Investigator, that a violation has occurred, and may result in the imposition of a remedy in favor of the complainant. 4.4. Step 4: Response 4.4.1. Unless extended by written agreement with the complainant, the Compliance Officer shall prepare and send to the complainant a written report of the investigation and decision within 30 calendars days of the receipt of the complaint. 4.4.1.1.
The response shall be written in English with translation into the language of the complainant whenever feasible or required by law.
4.4.2. The decision shall include: 4.4.2.1.
The findings of fact based on evidence gathered
4.4.2.2.
The conclusions of law
4.4.2.3.
Disposition of the complaint, and the rationale for such disposition
4.4.2.4.
Corrective actions, if any are warranted
4.4.2.5.
Notice of the complainant’s rights to appeal as described in Step 5 4.4.2.5.1. For discrimination complaints arising under state law, notice that the complainant must wait until 60 days have elapsed from the filing of an appeal with the CDE before pursuing civil law remedies. 4.4.2.5.2. For discrimination complaints arising under federal law, notice that such complaint may be made at any time to the U.S. Department of Education, Office for Civil Rights.
4.4.3. If an employee is disciplined as a result of a complaint, the decision shall simply state that effective action was taken and that the employee was informed of ISM’s expectations. The report shall not give any further information as to the nature of the disciplinary action.
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4.5. Step 5: Appeals 4.5.1. If dissatisfied with the Compliance Officer’s decision, the complainant may appeal the decision in writing to the ISM Board of Trustees. 4.5.1.1.
The complainant must submit any such appeal within five school days of receiving the decision.
4.5.1.2.
The board must consider the matter at its next regular board meeting or at a special board meeting convened in order to render a decision within 60 calendar days of ISM’s initial receipt of the complaint.
4.5.1.3.
The board may, at the designated meeting, decide not to hear the complaint, in which case the Compliance Officer’s decision becomes ISM’s final decision.
4.5.1.4.
If the board hears the complaint, the Compliance Officer shall deliver the board’s final decision to the complainant within 60 days of ISM’s initial receipt of the complaint or within an extended time period that has been specified in a written agreement with the complainant.
4.5.2. If dissatisfied with ISM’s final decision, the complainant may appeal in writing to the California Department of Education. 4.5.2.1.
The complainant must submit any such appeal within 15 days of receiving ISM’s final decision.
4.5.2.2.
When appealing to the CDE, the complainant must specify the basis for the appeal of the decision, including whether or not the facts are incorrect or the law has been misapplied.
4.5.2.3.
The appeal shall be accompanied by a copy of the initially filed complaint and a copy of ISM’s decision.
4.5.2.4.
Upon notification by the CDE that the complainant has appealed the Charter School’s decision, the Principal or designee shall forward the following documents to the CDE: • A copy of the original complaint • A copy of the decision • A summary of the nature and extent of the investigation conducted by the Charter School, if not covered by the decision • A copy of the investigation file including all notes, interviews, and documents submitted by all parties and gathered by the investigator • A report of any action taken to resolve the complaint • A copy of the Charter School’s complaint procedures • Other relevant information requested by the CDE
4.5.2.5.
The CDE may directly intervene in the complaint without waiting for action by ISM when one of the conditions listed in Title 5, California Code of Regulations, Section 4650 5 CCR 4650 exists, including cases in which the Charter School has not taken action within 60 days of the date the complaint was filed with the Charter School.
4.5.3. A complainant may pursue available civil law remedies outside of the ISM Uniform Complaint Procedures. 4.5.3.1.
Complainants may seek assistance from mediation centers or attorneys.
4.5.3.2.
Civil law remedies that may be imposed by a court include injunctions and restraining orders.
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4.5.3.3.
For discrimination complaints arising under state law, a complainant must wait until 60 days have elapsed from the filing of an appeal with the CDE before pursuing civil law remedies. 4.5.3.3.1. This moratorium does not apply to injunctive relief and becomes applicable only if the Charter School has appropriately, and in a timely manner, apprised the complainant of the right to file a complaint in accordance with 5 CCR 4622.
5.
Financial impact 5.1. At the time of policy adoption projected annual costs to ISM were expected to be negligible.
6.
Confidentiality 6.1. ISM acknowledges and respects every individual’s right to privacy. All complaints shall be investigated in a manner that protects the confidentiality of the parties and the integrity of the process to the fullest extent possible. This includes keeping the identity of the complainant confidential except as determined necessary by the Compliance Officer and Investigator to carry out the investigation or proceedings. 6.2. All information acquired as a result of this policy, including information about the complainant and about the involved parties, shall be kept secure and handled as confidential by ISM. 6.3. ISM shall ensure that any person given access to this information has signed a confidentiality agreement. 6.4. ISM shall use the information for the sole purpose of resolving the filed complaint. 6.5. In no event will ISM release this information to anyone not involved in the complaint process. Nor shall anyone involved be permitted to discuss the information outside the Uniform Complaint Procedures.
7.
Protection of individuals 7.1. ISM prohibits any form of retaliation against any person involved in a complaint filed according to the Uniform Complaint Procedures, including the complainant, Compliance Officer, Investigator, witnesses, and involved parties. 7.1.1. Involvement in the complaint process shall not, in any way, affect the status, grades, or work assignments of any individual. 7.1.2. This protection from retaliation for involvement in the complaint process shall not preclude consequences for an involved party’s actions that were the basis for the filing of the complaint. ISM specifically reserves the right to discipline its employees and students as deemed appropriate within the law.
8.
Adoption and renewal 8.1. This policy was written by the ISM administration and adopted by the ISM Board of Trustees. 8.2. This policy became effective May 13, 2013, and was last updated effective July 1, 2017. 8.3. This policy shall be assessed every two years to determine its effectiveness and appropriateness. This policy may be assessed more frequently as deemed necessary.
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1.5.5. Social Media Policy 4 Discuss Social Media Policy
4Current agreements and practices established by the Social Media Group 4Board advice for consideration as staff and Social Media Group develop a recommended policy for board adoption in a subsequent meeting 4 Proposed subjects/content for board policy 4 Recommended examples and best practices
4Timeline for adoption
4 Sep – Dec 2017: research and draft 4 Jan 2018: board approval
The mission of the International School of Monterey is to educate all children toward becoming conscientious, compassionate, and responsible citizens of the world.
Social Media Group Rolling Minutes NOTES: Initials in parentheses indicate the lead for each item. Contact that person for further information. The name of the person taking minutes appears in italics under Invited/Attending.
Monday, February 6, 2017 Invited/Attending
Jessica Allen (JVA) ~ Sean Madden (SM) ~ Kera Panni (KP) ~ Kevin Brookhouser (KB) ~ Scott Cote (SC) Agenda/Summary
NEW BUSINESS ● ● ● ● ● ●
Tighten up the workflow between the channels Clarify the guidelines for use from other users Review work on website How to address redundancy or overlap with Integrated Communication Group Look to get faculty and board bios for website that can be posted to social media as well Monetize social media?
OLD BUSINESS ● ● ●
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JVA purchased a social media phone for the school JVA streamlined the posting for all the channels to post at once - efficiency Current channels: ○ FB- https://www.facebook.com/ISMonterey/ ○ Instagram- https://twitter.com/ISMonterey ○ Twitter- https://www.instagram.com/ismonterey/ Priority- Get reviews ○ FB page ○ Yelp ○ Great schools ○ JVA to invite parents to “engage with us on social media” here are a few sites where you can share your insights - start with a screen capture of how to follow up on facebook Integrated communications group- social media message ○ Make listings by priority, not abc order, or state it is in alpabetic order ○ List the social media site- FB on the integrated media Student voice in social media ○ students under 13? ○ have an avenue that they can engage with ■ have students to ask for the phone as a class
INTEGRATED COMMUNICATIONS GROUP ROLLING MINUTES
REVISED: JANUARY 12, 2016
Student focus group to see what it is that they are interested in seeing on social media ○ Social media group to create a student role statement? ■ Team decided that since 13 was cut-off age, not enough students would be represented to use their input/ voice, asking younger students promoted something they weren’t supposed to have Monetize ○ KB states that review of FB monetizing is worthwhile for eyes per dollar ○ Holiday drive, best of monterey, monterey gives, etc. ○ Try with best of monterey ■
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ACTION STEPS ● ● ● ●
● ● ●
JVA to sign up for tumblr, snapchat, pinterest SM to remove the twitter feed- change to a button JVA to create a draft “student role in school social media” statement ○ Social media group to discuss in detail JVA and KB to get bios ○ JVA to reach out to staff for bios for social media ○ KB to reach out to board for social media ○ What I’ve done that’s got me where I am today, identify most with IB LP attribute … because. and what I’m passionate about is…. SM to send out a sample of a social media bio JVA to send out parent letter regarding social media engagement (with instructions!) JVA to start the monetize moment
Other Areas: ● ● ●
yelp greatschools
Wednesday, January 25, 2017 Invited/Attending
Jessica Allen (JVA) ~ Sean Madden (SM) ~ Kera Panni (KP) ~ Kevin Brookhouser (KB) ~ Scott Cote (SC) Agenda/Summary
●
●
Review pages and channels as they are currently ○ Three major pages are FB, Tw, Instagram ○ Look into other social channels- Yelp, Great Schools ■ Could we recruit ○ Brainstorm basic guidlines for social media use ○ Overall view of all social media channels ○ Defense strategy- check to make sure that we have as much control as possible on the channels ■ JV closed down the privacy settings for all the pages ■ JV to get a channel on snapchat- ISMonterey ○ No student last names
INTEGRATED COMMUNICATIONS GROUP ROLLING MINUTES
REVISED: JANUARY 12, 2016
●
○ Minimal individual pictures as possible ○ Need to have a caption with the photos Goals for social media ○ Branding issue- we need to get our name out there so the community sees our presence ○ Advantage to making sure we are known ○ Goals are recruit faculty and fundraising and increase parent awareness ○ Instagram will be the hub that will post to the other two social media channels ■ Need to get the website to get a live feed to see Instagram ■ Need to get the website to get an embed tool for the videos for Weekly Wave ○ Getting more people looking at and interacting with the social media channels ■ Let some of the community members post to the channels as needed ○ Instagram- the source of mobile ○ Facebook- the source of desktop
Actions ● ● ● ●
KP to donate phone for media use to school Claim ISMonterey handle in other social media channels KB to help SM to add live feeds to website JV to add the text of the scripts in the Video in You Tube description
Future Agenda Ideas ● ● ● ● ●
Tighten up the workflow between the channels Clarify the guidelines for use from other users Review work on website How to address redundancy or overlap with Integrated Communication Group Look to get faculty and board bios for website that can be posted to social media as well
https://support.google.com/edu/expeditions/answer/6335083?hl=en&ref_topic=6334250
INTEGRATED COMMUNICATIONS GROUP ROLLING MINUTES
REVISED: JANUARY 12, 2016
LOS ANGELES UNIFIED SCHOOL DISTRICT Policy Bulletin
TITLE:
Social Media Policy for Employees and Associated Persons
NUMBER:
BUL- 5688.1
ISSUER:
Ruth Pérez, Deputy Superintendent of Instruction Division of Instruction
ROUTING All Employees All Locations
Gerardo Loera, Chief Academic Officer Curriculum Instruction and School Support DATE:
January 29, 2015
POLICY:
The Los Angeles Unified School District is committed to providing a safe and secure learning and working environment for its students, employees and associated persons. The Los Angeles Unified School District encourages positive relationships between students, employees and associated persons. There is a distinction between being supportive of students and the real or perceived breach of confidentiality or misconduct. Employees and all associated persons who work with or have contact with students are expected to follow all District policies, BUL – 999.10, Responsible & Acceptable Use Policy (RAUP) For District Computer Systems and BUL – 5167.0, Code of Conduct with Students – Distribution and Dissemination Requirement Policy when using social media as a form of communication.
MAJOR CHANGES: PURPOSE
This revision replaces BUL-5688.0, dated February 1, 2012. The purpose of this updated bulletin is to provide policies and guidelines for social media communications between employees, students, parents and other associated persons; to prevent unauthorized access and other unlawful activities by District users online; to prevent unauthorized disclosure of or access to sensitive information, and to comply with the Children’s Internet Protection Act (CIPA). While the District recognizes that during non-work hours employees and students may participate in online social media, blogs, and other online tools, District employees and associated persons should keep in mind that information produced, shared and retrieved by them may be subject to District policies and is a reflection of the school community.
BACKGROUND: The use of social media may have many instructional benefits but when social media postings violate the law or District policies or create a substantial disruption to the school community and/or work environment, the administrator may have an obligation to respond and take appropriate action, including but not limited to investigation and possible discipline.
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Under certain circumstances, the District has jurisdiction to discipline employees who violate rules of appropriate conduct, which include, but is not limited to, the use of social networking sites during or outside of work hours. Additionally, the District may not be able to protect or represent employees who incur legal action from a second party in response to the employee’s behavior in a social networking site. GUIDELINES:
I.
DEFINITIONS Apps are applications used to post media and are accessed primarily through mobile devices. Apps can access the user’s pictures, personal information, and GPS location. Associated Persons includes, but is not limited to, parents, parent-elected leaders of school committees, representatives and volunteers, consultants, contracted employees, walk-on coaches, child care/enrichment program providers, vendors and after-school youth services providers. Blogs/Microblogs are personal websites that can serve as journals where a user can post a variety of content authored by the user and authored by others for public viewing Confidential data refers to District-related content such as (but not limited to) grade and exam information, attendance data and behavior incidents. Cloud Computing, otherwise known as ‘using the cloud,’ requires an Internet connection and is the practice of accessing files across multiple devices over the Internet. Digital Citizenship is the practice of critical engagement and respectful behavior online, which is demonstrated through the digital content a student posts. Digital Footprint is determined/defined by an individual’s choice of content to post and profiles made across multiple websites, apps, and other platforms. Media Sharing Sites are sites where users can store and share content such as video and pictures. Social Media also referred to as social networking, is a form of electronic communication through which users create online communities to share and view information, ideas, personal messages, and other content. Social Networking Sites are sites where users create and customize their own profiles with music, video, and other personal information in addition to connecting with other users.
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Tagging is the practice of identifying and assigning information to a digital artifact such as a website, blog post, photo, video, or article for the purpose of easy identification, organization, aggregation, and searching. Tagging helps users find content they are looking for through across online platforms. Wikis are websites that allow a user to add, modify, or delete content in collaboration with others. II. SOCIAL MEDIA GUIDELINES FOR EMPLOYEES AND ASSOCIATED PERSONS Many schools, offices and departments have their own websites and social media networks that enable staff to share school/work-related information (e.g., grades, attendance records, or other pupil/personnel record information) may be shared only on District-approved secured connections by authorized individuals. Confidential or privileged information about students or personnel must be maintained at all times. All existing policies and behavior guidelines that cover employee conduct on the school premises and at school-related activities similarly apply to the online environment in those same venues.
BUL- 5688.1 Division of Instruction
1.
Keep personal social network accounts separate from work related accounts. When a student or minor wishes to link to an employee’s personal social networking site, redirect them to the school approved website. Accepting invitations to non-school related social networking sites from parents, students or alumni under the age of 18 is strongly discouraged, and on a case-by-case basis, may be prohibited by the site administrator. (BUL – 5167.0, Code of Conduct with Students – Distribution and Dissemination Requirement Policy)
2.
Any employee or associated person engaging in inappropriate conduct including the inappropriate use of social media sites and applications during or after school hours may be subject to discipline.
3.
Never post any personally identifiable student information including names, videos and photographs on any school-based, personal or professional online forum or social networking website, without the written, informed consent of the child’s parent/legal guardian and the principal.
4.
Never share confidential or privileged information about students or personnel (e.g., grades, attendance records, or other pupil/personnel record information).
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5.
Users shall have no expectation of privacy regarding their use of District property, network and/or Internet access to files, including email. The District reserves the right to monitor users’ online activities and to access, review, copy, and store or delete any electronic communication or files and/or disclose them to others as it deems necessary. [Refer to BUL – 999.10, Responsible & Acceptable Use Policy (RAUP) For District Computer Systems]
6.
Posting inappropriate threatening, harassing, racist, biased, derogatory, disparaging or bullying comments toward or about any student, employee, or associated person on any website is prohibited and may be subject to discipline.
7.
Threats are taken seriously and are subject to law enforcement intervention, including but not limited to formal threat assessments. [Refer to BUL 5798.0, Workplace Violence, Bullying and Threats (Adult-to-Adult)]
8.
District employees and associated persons are responsible for the information they post, share, or respond to online. Employees should utilize privacy settings to control access to personal networks, webpages, profiles, posts, digital media, forums, fan pages, etc. However, be aware that privacy settings bring a false sense of security. Anything posted on the Internet may be subject to public viewing and republication by third parties without your knowledge.
9.
If you identify yourself online as a school employee or associated person, ensure that your profile and related content are consistent with how you wish to present yourself to colleagues, parents, and students. Conduct yourself online according to the same code of ethics and standards set forth in the Responsible & Acceptable Use Policy. It is recommended that you post a disclaimer on your social media pages stating “The views on this page are personal and do not reflect the views of the Los Angeles Unified School District.”
10. Use of District logos or images on one’s personal social networking sites is prohibited. If you wish to promote a specific LAUSD activity or event, you may do so in accordance with the Office of Communications and Media Services guidelines. 11. Misrepresenting oneself by using someone else’s identity may be identity theft. It is advisable to periodically check that one’s identity has not been compromised.
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12. During an emergency situation that impacts the employee’s work site, the employee may post a general statement of well being to their social network account if doing so does not interfere with their assigned emergency duties. III.
EDUCATIONAL VALUE OF SOCIAL MEDIA Technology is reshaping how we reach our students and how students interact with the world. For example, some teachers are using social media as an educational tool. Schools are using social media to launch antibullying campaigns, to share school news and events, to increase homework compliance and support, or to enhance classroom instruction. All social media interaction between staff and students must be for instructional purposes and must not include confidential information without parental and site administrator approval. [Refer to BUL 6399.0, Social Media Policy for Students] When using social media for instructional purposes, the highest possible privacy settings must be utilized. The site administrator and parents must be notified of all classroom social media use. Additionally, the site administrator or designee shall have administrative access to such sites. If online commenting is enabled in an open site, the comments must be moderated and monitored daily for inappropriate language and content.
IV.
RESPONSIBILITIES OF DISTRICT EMPLOYEES AND ASSOCIATED PERSONS All District employees and associated persons are expected to:
Adhere to this Social Media Policy for Employees and Associated Persons. Be familiar with and follow the guidelines and the provisions of this policy.
All District employees utilizing social media with students are expected to:
BUL- 5688.1 Division of Instruction
Educate students about digital citizenship, which includes appropriate and safe online behavior, interacting with individuals on social networking websites, and cyberbullying awareness. Be familiar with and follow the guidelines and the provisions of this policy and BUL6399.0, Social Media Policy for Students.
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Additional responsibilities include: A. Administrator/Designee should: 1. Distribute and communicate this Social Media Policy for Employees and Associated Persons to all employees and associated persons. 2. Investigate reported incidents of employee or associated adults’ misconduct or violations of appropriate conduct. [Refer to BUL – 999.10, Responsible & Acceptable Use Policy (RAUP) For District Computer Systems, BUL – 5167.0, Code of Conduct with Students – Distribution and Dissemination Requirement Policy and other related District policies.] 3. Postings of a serious nature may warrant additional reporting to School Operations and the appropriate reporting agency: a. Threats (contact Los Angeles School Police Department (LASPD), School Operations, and Crisis Counseling and Intervention Services). b. Inappropriate or sexualized images of minors (contact law enforcement and LASPD), c. Child pornography (contact law enforcement and LASPD Police), d. Raise a reasonable suspicion of child abuse (contact Child Protective Services). [Refer to BUL-5798.0, Workplace Violence, Bullying and Threats (Adult-to-Adult), BUL- 5799.0, Threat Assessment and Management (Student-to-Student, Student-to-Adult), and BUL-1347.2, Child Abuse and Neglect Reporting Requirements] 4. Inappropriate postings may be documented by taking and printing screen shots or downloading them as evidence. Evidence should be collected with the permission of the site administrator for the sole purpose of the investigative process and stored in a secured location. This evidence may be used in conference with the employee(s) or associated persons in question. Caution: Do not download or print images of minors or any content that may be considered child pornography. Law enforcement will gather evidence of child pornography, not a District employee. 5. Document all critical incidents on the Incident System Tracking Accountability Report (iSTAR). 6. The target of online harassment can request removal of objectionable postings by reporting the abuse to the Internet service provider or BUL- 5688.1 Division of Instruction
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webmaster. Most social networking sites have the capacity to flag objectionable postings with “report abuse” button. The target should document the postings prior to their removal. 7. Monitor and follow-up to ensure that the inappropriate online behavior has stopped. 8. Refer to the appendix, Behavior Intervention Matrix. B. Educational Service Center Superintendent should: 1. Communicate this Social Media Policy for Employees and Associated Persons to administrators and employees and associated persons. 2. Designate administrators to ensure the implementation of this policy. C. Central Office Staff should: 1. Support this policy by assisting schools and worksites via trainings, consultation, and distribution of resources. 2. Align this policy with related District initiatives. V. GENERAL PROTOCOL FOR RESPONDING TO COMPLAINTS The following are general procedures for the administrator/supervisor to respond to any complaints: A. Secure campus/office safety. B. Assure involved parties that allegations and complaints are taken seriously. C. Investigate. D. Take action to stop the behavior. E. Request a factual written statement from the involved parties, to include witnesses if available. F. Consult with the Local District, Staff Relations and other offices, as appropriate. G. Document actions taken. H. Implement disciplinary action as needed. I. If appropriate, the victim may file a criminal complaint with law enforcement. J. Continue to monitor and address inappropriate behaviors. K. If appropriate, complete the Incident System Tracking Accountability Report (iSTAR). L. Information about allegations of misconduct or investigations should be BUL- 5688.1 Division of Instruction
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handled within the confines of the District’s reporting procedures and investigative process. The District will not tolerate retaliation against anyone for filing a complaint or participating in the complaint investigation process. If the allegation is against one’s administrator or supervisor, that person’s supervisor shall respond to the complaint (Refer to BUL-5798.0, Workplace Violence, Bullying and Threats (Adult-to-Adult), Attachment D, Workplace Violence Complaint Form).
AUTHORITY:
This is a policy of the Superintendent of Schools. The following legal authorities are applied in this policy: California Education Code §44932 et seq. and California Penal Code §422 et seq.
RELATED RESOURCES:
BUL –999.10, Responsible & Acceptable Use Policy (RAUP) For District Computer Systems, dated November 18, 2014 BUL−6399.0, Social Media Policy for Students, dated October 9, 2014 BUL-1077.1, Information Protection Policy, dated December 5, 2006 BUL-1347.2, Child Abuse and Neglect Reporting Requirements, dated June 30, 2011 BUL-1893.1, Sexual Harassment Policy (Employee-to-Employee), dated August 1, 2005 BUL-2047.0, Responding to and Reporting Hate-Motivated Incidents and Crimes, dated October 10, 2005 BUL-3349.1, Sexual Harassment Policy (Student-to-Student, Adult-to-Student, and Student-to-Adult), dated August 6, 2016 BUL-3357.1 Employee-to-Student Sexual Abuse and Related Discipline Policy, dated November 13, 2008 BUL-5159.3, Uniform Complaint Procedures (UCP), dated May 15, 2014 BUL – 5167.0, Code of Conduct with Students – Distribution and Dissemination Requirement Policy BUL-5212.1, Bullying and Hazing Policy (Student-to-Student, Adult-to-Student, and Student-to-Adult), dated September 17, 2012
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BUL-5798.0 , Workplace Violence, Bullying and Threats (Adult-to-Adult), dated July 16, 2012 BUL-2469, Pupil Records: Access, Confidentiality, and Notice of Educational Rights, dated April 24, 2006 Employee Code of Ethics, LAUSD Ethics Office, dated February 2003 Los Angeles Unified School District Board Resolution, Respectful Treatment of All Persons, passed October 10, 1988 ASSISTANCE:
For assistance and information, please contact any of the following offices: LAUSD RESOURCES Communications Office (213) 241-6766 - for assistance with obtaining approval to use district logos and general district communication Crisis Counseling and Intervention Service, School Mental Health (213) 241-2174 or (213) 241-3841 - for assistance with threat assessments and mental health issues Equal Opportunity Section (213) 241-7685 - for assistance with alleged adult-toadult discrimination and sexual harassment complaints Employee Relations (213) 241-6591 - for assistance with employee records and personnel files Human Relations, Diversity and Equity (213) 241-5337 - for assistance with issues of bullying, cyber-bullying, conflict resolution, and diversity trainings Information Technology (213) 241-4906 - for assistance with identifying and establishing appropriate educational websites Los Angeles School Police Department (213) 625-6631 - for assistance with any law enforcement matters Office of General Counsel (213) 241-7600 - for assistance/consultation regarding legal issues School Operations Division (213) 241-5337 – for assistance in school operations and procedures concerning students and employees Staff Relations (213) 241-6056 - for assistance with employee disciplinary action
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Behavior Intervention Matrix
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Behavior Intervention Matrix
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Behavior Intervention Matrix
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Reports & Other Information Items
Teacher Representative Report 4 Presentation by Kelly Mottershead
Student Information Report 4 2017-2018 enrollment
4Total enrollment as of Friday, September 8: 418 4 Total anticipated for year: 418
4 Cum files
4All requested student files have been mailed out or transferred to MPUSD via mailbag
4 ManageBac
4Loading of all students and classes completed
4 Emergency cards & additional documents
4Majority have been completed and returned by parents, and logged into PowerSchool
Student Support Update 4 Academic Student Support Plans 4Special Education Services 4 Based on each student’s Individualized Education Plan (IEP) 4 Provided by MPUSD with ISM staff support 4 Performing 2 years or more below ability level 4 15 students with IEPs and related services 4 2 fewer students than at the end of last school year 4 2 resource only; 1 speech and language only; 2 resource, speech and language; 2 resource, behavioral health; 1 resource, speech and language, occupational therapy; 3 resource, occupational therapy; 1 hearing impaired support in regular classroom via amplified sound system; 1 resource, speech and language, hearing impaired support; 1 visually impaired support in regular classroom via braille and adaptive vision equipment, and fulltime aide; 1 resource, speech, counseling, and fulltime aide
4Regular education services 4 Provided by ISM with no MPUSD involvement 4 4 students with Section 504 accommodation plans 4 5 at the end of last school year
4 28 students with Action Plans (AKA SSTs) 4 Compared to 27 at the end of last school year
Climate, Culture, & Community for Positive Behavior
Continued Events and Activities IB Learner Profile Awards & Cards Recognition Recess Wacky Wednesdays Kindness Week New Positive Behavioral Expectations Chart ISM Rocks!
Positive Behavior is an Expectation
Think before you speak or act: ● Safety ○ Feelings & bodies ● Respect ○ Treating others as you want to be treated
Positive Behavioral Expectations Principled BE PROMPT
Arrival
Our school expectations are to Be Prompt, Be Prepared, Participate, Show Respect & Be Safe. We also practice the IB Learner Profile. Here are the behavioral expectations that we have in different areas of the school. Please review these with your child.
Classrooms
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Balanced Thinker BE PREPARED
Arrive with sufficient time to get to class before 8:00 am
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Be on time
Open-minded Risk-taker PARTICIPATE Communicator Inquirer
Principled Open-minded SHOW RESPECT Caring Communicator
Caring Reflective BE SAFE Thinker
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Listen and read for instructions
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Follow instructions
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Walk swiftly and directly to class
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Go to the MUR if you arrive before 7:45 am Get materials ready
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Have materials ready Listen for instructions
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Have a positive attitude ● Follow directions Be attentive ● Practice active listening ●
Follow rules and procedures Use positive words Use materials/ equipment appropriately
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Keep hands, feet, and objects to yourself Walk Keep to your own space
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Hallway/ Breezeway
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Go directly to your destination
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Know where you’re going
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Report to an adult ● inappropriate behavior or circumstances ●
Use appropriate voice ● volume Respect other learners ●
Keep hands, feet, and objects to yourself Walk
Playground/ Recess
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When the whistle blows: ○ Stop play ○ Return equipment ○ Line up or go to class
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Eat a healthy snack Use the bathroom
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Invite others to participate Share equipment and space Report inappropriate behavior or circumstances
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Follow game rules ● Use polite language and a respectful voice ● Listen to adults ● Clean up after yourself
Keep hands, feet, and objects to yourself Walk on the black top Use equipment safely
Go directly to your seats
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Eat healthy food Report inappropriate behavior or circumstances
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Raise hand for help Listen to adults Use indoor voice Stay seated until dismissed
Keep hands, feet, and objects to yourself Walk Face forward in line Eat your own food
Lunch Room (MUR)
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Bring a healthy lunch Remember your lunch card
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Classroom
Positive Behavioral Expectations Our school expectations are to Be Prompt, Be Prepared, Participate, Show Respect & Be Safe. We also practice the IB Learner Profile.
Principled BE PROMPT
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Be on time
Balanced Thinker BE PREPARED
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Have materials ready Listen for instructions
Open-minded Risk-taker PARTICIPATE Communicator Inquirer
● ● ● ●
Have a positive attitude Follow directions Be attentive Practice active listening
Principled Open-minded SHOW RESPECT Caring Communicator
● ● ●
Follow rules and procedures Use positive words Use materials/ equipment appropriately
Caring Reflective BE SAFE Thinker
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Keep hands, feet, and objects to yourself Walk Keep to your own space
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ISM Motto
“The world is our home. We will make it better.”
ISM Rocks!
Director’s Update 4 CIS/WASC/MYP/PYP Joint Visit 4Completed 4 Part 1 of the Self-Study Report to CIS/WASC submitted & reviewed 4 Joint visit date confirmed March 3-9, 2018 4 CIS/WASC will visit March 3-9, 2018 4 IB MYP/PYP will visit March 4-7, 2018, with chair staying longer
4In progress
4 Part 2 of the Self-Study Report to CIS/WASC 4 Submission required January 10, 2018 4 Submission expected December 15, 2017
4 IB PYP and IB MYP Self-Study Questionnaire
4 Submission required and expected December 1, 2017
Director’s Update 4 2016-2017 Fiscal Year Audit Timeline 4Mar 7: interim visit completed by Christy White Associates at ISM 4 No issues noted
4TBD: year-end visit by CWA at CSMC 4Sep 11: ISM Audit Committee finalized 4Oct 16: draft report from CWA to ISM and CSMC 4Oct 23: draft feedback, if any, from ISM and CSMC to CWA 4Oct 24-Nov 2: Ongoing revision exchange as needed 4Nov 3: audit committee review and recommendation 4Nov 13: Board approval 4Nov 15: approved audited financial statements from CWA to MPUSD, MCOE, and CDE
Insurance Update 4 Insurance & risk management coverage 4Contracted through CharterSAFE 44.78% rate increase effective July 1, 2017 4 Second consecutive year of rate increases following rate decreases from 2013-2016 4 Worker’s compensation 2.95% rate increase 4 Why the increases? 4 Acute increase in claims within the scholastic sector (USA and CA) 4 CharterSAFE members not immune
4 CharterSAFE response 4 Incentivizing members by increasing deductibles for: 4 Directors & Officers Liability 4 IEP Defense Cost
4 Adding additional insurance program coverages
4 Impact of efforts 4 Property and liability rates capped at 7% 4 Workers’ compensation capped at 4%
4Full range of coverages provided (see attached detail)
09/11/17 Board Meeting: Insurance Update Operations & HR Manager, Lisa Griffin Burns I. 201718 Insurance and Risk Management Coverage Update Insurance Update ●
●
Contracted through CharterSAFE ○ Policy Period: July 1, 2017 to June 30, 2018 ■ Selfinsured program successfully manages risk over participating charter school pool ● Growth of 16% member contributions for 2017 ● 50% increase in total revenue less total expense for 2017 ■ Provides comprehensive insurance services focused s olely on charter school community ■ Ensures policy coverage limits and conditions meet requirements of charter authorizers ○ Continued advantages of CharterSAFE membership ■ Provider of high quality and affordable insurance products ■ Customized approach for charter school clientele ■ Ready access to professional HR, risk, and claims support ○ New for 2017 ■ Goal to increase safety, control or reduce “counterproductive events” and counter increases in claims by: ● adding preventative programs ○ Example: unveiling of Risk Management and Loss Control Grants Progra ● hiring additional risk manager and human resourses staff members ● expanding availability of school services staff to seven service areas within CA ● expanding CharterSAFE board from 5 members to 79 members 201718 Renewal Rate Impact ○ 4.78% o r $2515 overall renewal rate increase from 201617 rates ■ Premium for Workers’ Compensation coverage increased 2 .95% o r $701 f rom 201617 ● Nominal increase given ISM’s W/C claims for 201617 ○ Why the increase? ■ Acute increase in claims within the scholastic sector nationally and in CA ■ CharterSAFE members not immune ● Experienced exponential increases in Worker’s Compensation, sexual abuse liability, concussion injuries, & employment practices claims ○ CharterSAFE response ■ Premium reductions achieved through member incentivation / increasing deductibles for: ● Directors & Officers Liability from $2500 to $5000 per claim ● IEP Defense Cost to $7500 per occurrence for all members ■ Additional insurance program coverages added for 201718 ● Student Accident Policy now includes Volunteer Accident ● Terrorism Property coverage ● Pollution/Environmental coverage ■ Member increases capped for: ● property and liability rates at 7% ● workers’ compensation at 4% (b efore adjusting for individual member loss experience)
Google docs: Ops Mgr Board Report 090717
○
All of CharterSAFE’s coverage placements are with A .M. Best rated AVII or higher companies. A.M. Best is a U .S.based r ating a gency f ocused s pecifically o n t he i nsurance i ndustry .
○ Coverages provided by CharterSAFE and partner carriers, unless otherwise noted. ■
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Board and Employment Liability ● Layer 1 Coverages: C laimsmade basis only ○ Directors and Officers and Company Liability (D&O) ○ Employment Practices Liability (EPL) ○ Fiduciary Liability ● Layer 2 Coverages: C laimsmade basis only ○ Directors and Officers and Company Liability (D&O) ○ Employment Practices Liability (EPL) Retention ■ $1,000,000 per c laim a nd member aggregate General Liability Coverage Provided by CharterSAFE and reinsurers, and includes: ● Layer 1 Coverages: L ayer 1 Limits do not have aggregates ○ Bodily Injury, Property Damage ○ Medical Payments ○ Educator’s Legal Liability ○ IEP Defense Sublimit ○ Employee Benefits Liability ○ Law Enforcement Liability ○ Sexual Abuse Liability ○ Products and Completed Operations Auto Liability & Physical Damage ● Layer 1 Coverages: L ayer 1 Limits do not have aggregates ○ Owned Auto Liability, if applicable ○ NonOwned Auto Liability ○ Hired Auto Liability ○ Auto Physical Damage Excess Liability Coverage provided by Arthur J. Gallagher & Co. Insurance Brokers of CA ● Excess over underlying coverage for: ○ General Liability, Auto Liability, Sexual Abuse Liability, Educator’s Legal Liability, Employee Benefits Liability, Law Enforcement Liability, Directors and Officers Liability, and Employment Practices Liability ■ $28,000,000 per o ccurrence/claim ■ $28,000,000 per member aggregate
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Property – All Risk ● Coverage includes: ○ Property ○ Boiler & Machinery / Equipment Breakdown ○ Business Interruption ○ Extra Expense Pollution Liability & Property New for 201718 ● Coverage is on a C laimsmade basis only ○ $1,000,000 limit per pollution or indoor environmental condition ○ $10,000 deductible per occurrence
Google docs: Ops Mgr Board Report 090717
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■
■
Crime ● Coverage includes: ○ Monies and Securities ○ Computer & Funds Transfer Fraud ○ Forgery or Alteration ○ Employee Dishonesty Terrorism Liability Terrorism Property New for 201718 ● $20,000,000 per occurrence ● $1,000 deductible per occurrence Student & Volunteer Accident (New for 201718) Liability ● Student Accident: $50,000 per injury/accident ● Volunteer Accident: $25,000 per injury/accident Cyber Liability ● Coverage, on a C laimsmade basis only, i ncludes: ○ Privacy Notification Costs ○ Regulatory Fines and Claim Expenses for Privacy Liability ○ Extortion Damages for Extortion Threat ○ Crisis Management Expenses ○ Business Interruption Workers’ Compensation and Employer’s Liability ● This is an auditable coverage ○ The estimated payroll figure audited at end of each coverage period ○ ISM / CSMC submits 941 Federal Quarterly Reporting forms on quarterly basis to CharterSAFE to verify payroll figure. ■ If estimated payroll figure has been overestimated, refund will be issued to ISM; if underestimated, an invoice for additional amount due will be issued. ● Employer’s Liability for Bodily Injury ○ $5,000,000 per accident ○ $5,000,000 by disease per employee ○ $5,000,000 by disease policy limit
⇒
Google docs: Ops Mgr Board Report 090717
May 30, 2017 Dear CharterSAFE Member: Thank you for your continued membership in the CharterSAFE insurance and risk management program. As we are closing the 2016-2017 policy year and beginning to enroll members for the 2017-2018 policy year, we have enclosed your renewal proposal. Material changes to the program are summarized below. In conjunction with the proposal, we have also attached a separate organization status report for your review. Within the national scholastic sector, the insurance industry has suffered adverse losses in many capacities including workers’ compensation, sexual abuse liability, concussion injuries, and employment practices (wrongful hiring/firing). This downturn has been more acute in California, and insurance companies are passing these increases onto to their school clients. Historically, CharterSAFE’s risk management team’s efforts to be proactive in risk management and loss control has enabled CharterSAFE to maintain stable rates in spite of market fluctuations. Unfortunately, this is not to say that our charter school members are immune from these hazards; in fact, there has been exponential increase to claims for the charter schools in the past few years, and it has further deteriorated this year. Our response to this increasingly difficult insurance market condition is to creatively meet this challenge with innovation in all components of the program to mitigate some financial burden for our members. For the 2017-2018 policy year, we have increased two deductibles to reduce premiums. Deductibles serve as an incentive for all of our members to be proactive in managing school risks. Our goal is to reduce the impact of losses on the program as a whole, and in turn, to each individual member. The increased deductibles are as follows: -
Directors & Officers Liability deductible will increase from $2,500 to $5,000 per claim. IEP Defense Cost deductible, which has varied this year between $5,000 and $7,500 depending on school size will be $7,500 per occurrence for all members.
Using member feedback and additional risks and exposures we have seen in the past year, CharterSAFE has improved on our insurance program coverages as follows: -
-
Added Volunteer Accident to the Student Accident Policy – limits of $25,000 per volunteer accident. The $500 deductible per accident applies for school sponsored high-risk activities (the same as it currently applies to student accidents). Added Terrorism Property coverage – limits of $20,000,000 per occurrence and aggregate for all CharterSAFE members combined. The deductible is $1,000 per occurrence.
-
Added Pollution/Environmental coverage – limits of $1,000,000 per occurrence and $5,000,000 aggregate for all CharterSAFE members combined. The deductible is $10,000 per occurrence.
After revising the above deductibles and adding improvements to the program, we were able to successfully cap rate increases for the 2017-2018 pool-wide property and liability rates to an average of 7% and 4% for workers’ compensation rates (before adjusting for individual member loss experience). This upcoming year, in an effort to maintain stable rates, you will see more risk management incentives from CharterSAFE as we work to keep our member schools safe and reduce losses. We will be introducing an inaugural risk management and loss control grant program. This program will aim to incentivize our members to proactively manage risks. Examples of the goals of the grant program include sexual abuse prevention training, increasing risk management and human resources knowledge, implementing a return-to-work program, and improving cyber safety. We look forward to working with you through the 2017-2018 policy period, and as always, we welcome your feedback on any of our services and/or our insurance program. If you have any questions or concerns, please do not hesitate to contact us. Best regards, The CharterSAFE Team
1219 A CS P,WC
The International School of Monterey
Insurance Proposal
Coverage Effective: July 1, 2017 at 12:01 AM July 1, 2018 at 12:01 AM
California Charter Schools Joint Powers Authority P.O. Box 969, Weimar, CA 95736 Phone: (888) 901-0004 Fax: (530) 236-9569 Web Site: http://www.chartersafe.org
Disclosure: This proposal is an outline of the coverages proposed by California Charter Schools Joint Powers Authority (CCSJPA), based on the information provided by the Named Member. It does not include all of the terms, coverages, exclusions, limitations and conditions of the actual contract language. The policies themselves must be read for those details. Policy forms for your reference will be made available upon the school's request to the California Charter Schools JPA. As set forth in this document, CCSJPA DBA CharterSAFE shall be referred to as CharterSAFE.
Page 1 of 16
INTRODUCTION Dear Lisa, CharterSAFE is pleased to present your renewal proposal for the 2017-2018 policy year. Please review this document, which includes: l 2017-2018 Premium Summary l Exposures l Schedule of Locations l Board and Employment Liability l General Liability l Auto Liability & Physical Damage l Excess Liability l Property l Pollution Liability & Property l Crime l Terrorism Liability l Terrorism Property l Student & Volunteer Accident Liability l Cyber Liability l Worker's Compensation & Employer's Liability l Claims Reporting Instructions
As a CharterSAFE member, you will receive all of our complimentary member services for the 2017-2018 policy period. Member services include access to online staff training, human resources advice, risk management and loss control guidance, site safety evaluations, and contract review of insurance and indemnity provisions. Please contact a CharterSAFE representative for more information. All of CharterSAFE's coverage placements are with insurance companies that have a financial rating A.M. Best of A- VII or higher. Required Signatures: To bind coverage, you must sign and complete the following: 1. The proposal acceptance at the end of the Premium Summary Page 2. Cyber Application, if not yet completed Please return the signed document to your CharterSAFE representative (Northern and Central California:
[email protected] / Southern California:
[email protected] or fax to (530) 236-9569). Thank you, The CharterSAFE Team
Page 2 of 16
PREMIUM SUMMARY The International School of Monterey Premium Summary 2017-2018 This proposal includes the following coverages: Package
Premium:
$30,596.00
Worker's Compensation & Employer's Liability
Premium:
$24,461.00
Total Premium
Premium:
$55,057.00
l Board and Employment Liability l General Liability m Educator's Legal Liability (Educator's E&O) m Employee Benefits Liability m Sexual Abuse Liability l Auto Liability & Physical Damage l Excess Liability l Property l Pollution Liability & Property l Crime l Terrorism Liability l Terrorism Property l Student & Volunteer Accident Liability l Cyber Liability
Choose One Payment Option
q q
Payment in Full ($55,057.00) Installment Plan: - Deposit (25%) - Due Now ($13,764.00) - 9 Monthly Installments ($4,588.00)
*Refer to the CharterSAFE Invoice for details and instructions on payment by ACH Debits. Invoices shall become delinquent thirty (30) calendar days from installment due date. Coverage is subject to cancellation for any invoice over ninety (90) days past due.
Proposal Acceptance: By signing below, I, representing the named member in this proposal, acknowledge that I have read the complete proposal and agree to the terms outlined within.
Print Name
Date
Signature
Title
Disclosure: This proposal is an outline of the coverages proposed by California Charter Schools Joint Powers Authority, based on the information provided by the Named Member. It does not include all of the terms, coverages, exclusions, limitation and conditions of the actual contract language. The policies themselves must be read for those details. Policy forms for your reference will be made available upon the school's request to the California Charter Schools JPA.
Page 3 of 16
EXPOSURES The premiums are calculated based on the following exposures on schedule: No. Students
422
No. Employees
48
Annual Payroll
$2,000,000.00
No. Vehicles
0
Continuity and Retroactive Dates: Directors & Officers Liability Continuity Date:
07/01/2011
Employment Practices Liability Continuity Date:
07/01/2011
Fiduciary Liability Continuity Date:
07/01/2012
Page 4 of 16
SCHEDULE OF LOCATIONS Each of the addresses listed below are covered for all lines of coverage presented in this proposal: Policyholder mailing address
1219
1720 Yosemite Street Seaside, CA 93955
ID
Location
1808
International School of Monterey: 1720 Yosemite Street
Building Value
$975,000.00
Content Value
$105,516.00
EDP Value
$115,000.00
Total TIV
$1,195,516.00
1720 Yosemite Street Seaside, CA 93955
Total:
Page 5 of 16
$975,000.00
$105,516.00
$115,000.00
$1,195,516.00
BOARD AND EMPLOYMENT LIABILITY COVERAGE IS ON A CLAIMS MADE BASIS Layer 1 Coverages*
Layer 1 Limits
Layer 1 Deductibles
Directors and Officers and Company Liability
$1,000,000 per claim and member aggregate
$5,000 per claim
Employment Practices Liability
$1,000,000 per claim and member aggregate
$10,000 per claim
Fiduciary Liability
$1,000,000 per claim and member aggregate
$0
*Please refer to the Board and Employment Liability Declarations Page for complete details.
Layer 2 Coverages: Directors and Officers and Company Liability & Employment Practices Liability
Reporting:
Page 6 of 16
Layer 2 Limits:
Layer 2 Deductibles:
$1,000,000 per claim and member aggregate
None, follow form Layer 1 Coverage
Must be reported to CharterSAFE within 60 days after policy expiration. Coverage is provided on a claims-made basis.
GENERAL LIABILITY Layer 1 Coverages*:
Layer 1 Limits:
Layer 1 Deductibles:
Bodily Injury, Property Damage
$2,000,000 per occurrence
$500 per occurrence for bodily injury arising out of participation in a school sponsored High Rigk Activity**
Medical Payments
$10,000 per person $50,000 per occurrence
$0
Educator's Legal Liability
$2,000,000 per occurrence
$2,500 per occurrence
IEP Defense Sublimit
$50,000 per occurrence and per member aggregate
$7,500 per occurrence
Employee Benefits Liability
$2,000,000 per occurrence
$0
Law Enforcement Liability
$2,000,000 per occurrence
$0
Sexual Abuse Liability
$2,000,000 per occurrence
$0
Products and Completed Operations
$2,000,000 per occurrence
$0
(except for IEP Defense)
*Layer 1 Limits do not have aggregates (except for IEP Defense Sublimit) **A list of High Risk Activities is available at www.chartersafe.org or you may contact Carly Weston (
[email protected]/818-709-1570) of CharterSAFE's Risk Management team.
Page 7 of 16
AUTO LIABILITY & PHYSICAL DAMAGE Layer 1 Coverages*:
Layer 1 Limits:
Layer 1 Deductibles:
Owned Auto Liability, if scheduled with CharterSAFE:
$2,000,000 per occurrence
$0
Non-Owned Auto Liability:
$2,000,000 per occurrence
$0
Hired Auto Liability:
$2,000,000 per occurrence
$0
Auto Physical Damage**:
$1,000,000 per occurrence
$500 per occurrence for Hired Auto Physical Damage
*Layer 1 Coverages do not have aggregates.
** Auto Physical Damage described herein for hired automobiles is secondary to any/all rental coverage offered by the rental company(ies). CharterSAFE strongly advises our members to purchase auto physical damage when renting vehicles.
Page 8 of 16
EXCESS LIABILITY - CharterSAFE Option
Coverage:
Excess over underlying: General Liability Auto Liability Sexual Abuse Liability Educator's Legal Liability Employee Benefits Liability Law Enforcement Liability Directors and Officers Liability Employment Practices Liability
Limits:
$28,000,000 per occurrence/claim $28,000,000 per member aggregate
Optional Excess Limits:
Optional excess liability limits above $30,000,000 is available. If interested, please contact:
Arthur J. Gallagher & Co. Insurance Brokers of California, Inc 18201 Von Karman Avenue, Suite #200 Irvine, CA 92612 Audra Powers Account Executive
[email protected] 949-349-9840
Page 9 of 16
PROPERTY Perils Include:
Direct Physical Loss subject to all the terms, conditions, and exclusions established in the applicable policy(ies)
Valuation:
Replacement Cost as scheduled with CharterSAFE, see "Schedule of Locations" page above
Coverages
Limits
Deductibles
Property
$150,000,000 per occurrence
$1,000 per occurrence
OR Total Insured Value as scheduled with CharterSAFE, whichever is lower. Please see "Schedule of Locations" page above for scheduled limits
Boiler & Machinery/ Equipment Breakdown
$150,000,000 per occurrence
$1,000 per occurrence
OR Total Insured Value as scheduled with CharterSAFE, whichever is lower. Please see "Schedule of Locations" page above for scheduled limits
Business Interruption
$10,000,000 per occurrence
$1,000 per occurrence
Extra Expense
$5,000,000 per occurrence
$1,000 per occurrence
Please note: - If you have a renovation/construction project valued over $200,000 in hard and soft costs, please contact Thuy Wong (
[email protected]/949-476-5031). CharterSAFE is able to endorse builder’s risk coverage for renovation projects up to $10,000,000 onto your policy. Additional premium would apply. - If you are interested in a separate policy for flood and/or earthquake coverage, please contact Thuy Wong (
[email protected]/949-476-5031).
Page 10 of 16
POLLUTION LIABILITY & PROPERTY COVERAGE IS ON A CLAIMS MADE BASIS Coverages
Limits
Deductibles
Pollution Liability & Property
$1,000,000 per pollution condition or indoor environmental condition
$10,000 per occurrence
$5,000,000 CharterSAFE Members' Combined Annual Aggregate
Reporting:
Must be reported to CharterSAFE within 60 days after policy expiration. Coverage is on a claims-made basis.
CRIME Coverages
Limits
Deductibles
Monies and Securities:
$1,000,000 per occurrence
$500 per occurrence
Computer & Funds Transfer Fraud:
$1,000,000 per occurrence
$500 per occurrence
Forgery or Alteration:
$1,000,000 per occurrence
$500 per occurrence
Employee Dishonesty:
$1,000,000 per occurrence
$500 per occurrence
Page 11 of 16
TERRORISM LIABILITY COVERAGE IS ON A CLAIMS MADE BASIS
Coverages
Limits
Deductibles
Terrorism Liability:
$5,000,000 per occurrence
$0
$5,000,000 CharterSAFE Members' Combined Annual Aggregate
$0
Reporting:
Must be reported to CharterSAFE within 60 days after policy expiration. Coverage is provided on a claims-made basis.
TERRORISM PROPERTY Coverages
Limits
Deductibles
Terrorism Property:
$20,000,000 per occurrence OR Total Insured Value as scheduled with CharterSAFE, whichever is lower. Please see "Schedule of Locations" page above for scheduled limits
$1,000 per occurrence
$20,000,000 CharterSAFE Members' Combined Annual Aggregate
$1,000 per occurrence
Page 12 of 16
STUDENT & VOLUNTEER ACCIDENT Coverages
Limits
Student Accident:
$50,000 per injury/accident 104 Week benefit period
Volunteer Accident:
$25,000 per injury/accident
Deductibles
$500 per injury/accident for school sponsored High Risk Activities* $500 per injury/accident for school sponsored High Risk Activities*
*A list of High Risk Activities is available at www.chartersafe.org or you may contact Carly Weston (
[email protected] / 818-709-1570) of CharterSAFE's Risk Management team. Terms & Conditions:
Optional Catastrophic Student Accident Coverage:
l
Coverage is provided on an Excess Basis, but would become primary should the student or volunteer not have health insurance
l
Claim submission deadline: 90 days after the Covered Accident.
If interested in obtaining higher limits with or without sports included, please contact: Arthur J. Gallagher & Co. Insurance Brokers of California, Inc. 18201 Von Karman Avenue, Suite #200 Irvine, CA 92612 Audra Powers Account Executive
[email protected] 949-349-9840
Page 13 of 16
CYBER LIABILITY COVERAGE IS ON A CLAIMS MADE BASIS Coverages
Limits
Deductibles
Cyber Liability:
$1,000,000 per occurrence
$2,500 per occurrence
$5,000,000 CharterSAFE Members' Combined Annual Aggregate
Coverage Includes:
l l l l l
Privacy Notification Costs Regulatory Fines and Claim Expenses for Privacy Liability Extortion Damages for Extortion Threat Crisis Management Expenses Business Interruption
Reporting:
Claims must be reported within 60 days after policy expiration. Coverage is on a claims-made basis.
Requirement for Coverage to be in effect:
Completed cyber application.
Page 14 of 16
WORKER'S COMPENSATION & EMPLOYER'S LIABILITY Coverages
Limits
Deductibles
Worker's Compensation:
Statutory
$0
Employer's Liability for Bodily Injury:
$5,000,000 per Accident
$0
$5,000,000 by Disease Per Employee
$0
$5,000,000 by Disease Policy Limit
$0
Auditable:
Page 15 of 16
The estimated payroll figure will be audited at the end of each coverage period. The CCS JPA will request copies of the 941 Federal Quarterly Reporting Forms on a quarterly basis to verify the payroll figure. If the estimated payroll figure has been overestimated, a refund will be issued. If the estimated payroll figure has been underestimated, an invoice for the additional amount due will be issued.
Page 16 of 16
May 26, 2017
Dear CharterSAFE Member, As you are reviewing your insurance documents for the 2017-2018 policy year, I want to use the occasion to update all members on the status of the pool and other important matters impacting our members going forward. Finance Member Contributions Million Increase
2015
2016
$17
$19 12%
2017 $22 16%
For the policy year ending June 30, 2017, we estimate members will have contributed a record $22 million to the pool representing an increase of 16% over the prior year. This increase is attributed to expanding membership and the resulting increases in ADA, payroll and total insured value (TIV) within the portfolio. The $22 million amount in aggregated contributions (premiums) from all members is one of the best indicators of the value of pooling, i.e. CharterSAFE goes to the major insurance markets and negotiates rates and limits on behalf of the entire membership. Individual charter schools and CMOs go to the insurance markets with only a fraction of the premium the pool can offer, and therefore, less purchasing power for negotiations. The pooling characteristic is key in CharterSAFE’s ability to provide consistently lower rates than members going individually to the direct market.
Total Revenue Less Total Expense 2017 2015 2016 $(34,745) $850,925 $1,274,000 Increase
50%
For the year ending June 30, 2017, the operating result is estimated to be a surplus of $1,274,000 before actuarial adjustments, a 50% increase over the prior year. Each year the operating surplus is added to the pool’s net assets total, increasing each member’s proportionate share of equity in the pool – as owners of CharterSAFE, your cumulative contributions earn a share of CharterSAFE net assets. (Note: year to year operating results can fluctuate due to annual actuarial adjustments to required reserves. Note: Actuarial adjustments are accrued and do not affect current cash and investment balances. 1
Cash and Investments Million Increase
2015
2016
$16
$18 13%
2017 $20 13%
For the year ended June 30, 2016, total cash and investment balances increased to $20 million. Operations
Following is a listing of the current CharterSAFE membership by type.
Membership by Category 2017 Schools 415 Locations 835 CMOs 72 LLCs 13 Developing Schools 19 Considering the size and scope of our membership, we have recognized the need for a revised strategic business plan. So, over the past 18 months we have worked with Blue Garnet, a strategy and management consulting organization (http://www.bluegarnet.net), to affirm our mission and purpose and to help set our direction for the next 3 to 5 years. The plan establishes manageable growth targets and confirms our staffing and infrastructure plan to ensure best possible service to our members. Since the formation of CharterSAFE in 2004, our primary impact has been to provide California charter schools with high quality and affordable insurance products at competitive rates, as well as ensuring members have access to professional risk and claims management support and specialized training at no additional charge. In light of the ever-increasing risks and claims we are seeing in the public education space, we believe it is time for CharterSAFE to add preventative programs and professional support to help our members develop a deeper understanding of the risks and exposures their schools will encounter. We believe these efforts will result in a safe and more secure school environment by helping contain and control counterproductive and potentially harmful events. We are expecting, with a reduction in the incidence of risk-related disruptions, members will gain time and opportunities to improve operations and focus more on teaching and learning to further improve student outcomes. One exciting benefit that we plan on unveiling in the 2017-2018 policy year is our Risk Management and Loss Control Grants Program. We look forward to sharing more information with you about this program in the upcoming months. To provide the support that will be needed to accomplish this goal, CharterSAFE has hired another risk manager and another human resources specialist devoted solely to consulting with schools needing assistance. In addition, we now have school services staff located in Sacramento, the Bay Area, Los Angeles, Inland Empire, Orange County, Ventura/Santa Barbara, and San Diego. 2
In addition to bolstering our risk management team, I am pleased to announce that during 2016 we promoted Thuy Wong (née Ly) to Vice President, Operations and Insurance to lead our expanded school services team and liaise with our risk management, accounting, technology, marketing and broker consultants. In addition, our member services and operations team has expanded to ensure that we maintain, and improve upon, our service model of quality support and faster response times for members as our membership expands. This year our member services representatives have reached more members for inperson member visits than ever before. This increased capacity allows CharterSAFE to better understand and support the needs of its members. Governance
For the past 13 years, CharterSAFE has operated with a five-member board of directors. With the complexities of new and innovative programs, growth in membership, and a constantly challenging political environment, during the 2017-2018 year CharterSAFE plans to add 2-4 new members to its board of directors. We are currently in the process of developing a slate of candidates to be presented to the membership for election later this summer. We will keep you informed of the timing of the election and provide you with information about each candidate.
Employee Benefits Update
We have received overwhelming feedback from our members that Employee Benefits is an area of concern for our schools. Over the past several months, we have developed a plan to enhance the CharterSAFE employee benefits program, which is written in conjunction with the California Schools Employee Benefits Association (CSEBA) Marketplace. The CSEBA Marketplace is designed to help employees “shop” for health insurance coverage online. The program offers expanded benefit options covering a wide range of Blue Shield and Kaiser options, including new plans at lower prices as well as online plan administration support for enrollment and monthly billing. CharterSAFE has partnered with Gallagher Benefit Services to help our members review and select the best benefit options for employees. Please let us know if your organization is interested in knowing more about our plans. CharterSAFE staff, as well as the Gallagher benefits team, are available to answer your questions during the current renewal period. ____________________________________________________________________________________________ In conclusion, we are hoping the 2017-2018 school year will bring positive change in the political environment in which we operate, fewer claims and improved loss experience in charter schools, and opportunities to increase charter schools’ educational and cultural influence in California public education. Thank you for your continuing participation as a member of the CharterSAFE insurance pool. Sincerely, Robert P. Coontz
President and CEO CharterSAFE
[email protected] 818-209-5808 3
Budget & Finance Committee Report 4 Timeline for reports and review 4CSMC closes the preceding month’s books by the 15th 4 Except June year-end, which is closed by September 1 4 Reports available anytime thereafter on Charter Vision
4Admin sends detailed reports to Budget & Finance Committee by the 20th 4 Board report including financial indicators 4 Actual to budget (year-to-date) 4 Detailed fiscal year balance sheet 4 Check register, revenue, expenditure detail (monthly)
4Budget & Finance Committee meets quarterly at 8am on the first Friday of September, December, March, and June 4 If reports generate a concern in another month, the Budget & Finance Committee will meet by month end to discuss
4Budget & Finance Committee Chair and ISM Director deliver the finance report at monthly ISM Board meetings
4 July month-end reports below…
Business Snapshot International School of Monterey
July 2017 - July 2017
Financial Snapshot Total Cash on Hand Book Balance:
$1,373,017 Expense To Date
Revenue To Date $200,000.00
$100,000.00
$80,000.00
$150,000.00
$60,000.00
Income To Date Budget To Date
$40,000.00
Expense To Date
$100,000.00
Budget To Date
$50,000.00
$20,000.00
$0.00
$0.00
Revenue $80,387
Expense $198,160
Budget $59,620
Budget $155,950
Revenue To Budget 135 %
Expense To Budget 127 %
Report run at 9/8/2017 10:31:22 PM
2
Business Snapshot International School of Monterey
July 2017 - July 2017
Revenue By Category Account Group
Description
Total
Percent
800
Revenue Limit
$57,772.00
71.87 %
870
Local Revenue
$22,614.84
28.13 %
Total:
Report run at 9/8/2017 10:31:22 PM
Revenue By Category Local Revenue Revenue Limit
$80,386.84
3
Business Snapshot International School of Monterey
July 2017 - July 2017
Expenses By Category Account Group
Description
Total
Percent
100
Certificated Salaries
$30,745.85
15.52 %
200
Classified Salaries
$20,058.66
10.12 %
300
Employee Benefits
$60,964.82
30.77 %
400
Books and Supplies
$25,070.74
12.65 %
500
Services & Other Operating Expenses
$61,319.78
30.94 %
Total:
$198,159.85
Expenses By Category
Books and Supplies Certificated Salaries Classified Salaries Employee Benefits Services & Other Operating Expenses
Report run at 9/8/2017 10:31:22 PM
4
Business Snapshot International School of Monterey
July 2017 - July 2017
YTD Actual to Budget Summary Segment Name
Filter Applied
Object
All
Restriction
All
Location
All
Program
All July - July
Account Description Revenue Limit
Actual
Budget
2017-2018
Variance $
Variance %
Total Budget
Remaining Budget
$57,772
$58,220
($448)
-0.8 %
Federal Revenue
-
-
-
0.0 %
$37,433
$31,579
Other State Revenue
-
-
-
0.0 %
$152,276
$152,276
Local Revenue
$22,615
$1,400
$21,215
1,515.3 %
$542,500
$509,069
Total Revenue
$80,387
$59,620
$20,767
34.8 %
$3,858,836
$3,761,779
Certificated Salaries
$30,746
$30,746
-
0.0 %
$1,907,054
$1,709,327
Classified Salaries
$20,059
$24,926
$4,867
19.5 %
$462,564
$411,877
Employee Benefits
$3,126,627
$3,068,855
$60,965
$46,922
($14,043)
-29.9 %
$759,363
$600,903
$111,769
$102,594
($9,175)
-8.9 %
$3,128,981
$2,722,108
Books and Supplies
$25,071
$12,875
($12,196)
-94.7 %
$194,520
$137,007
Services & Other Operating Expenses
$61,320
$40,481
($20,839)
-51.5 %
$371,772
$269,060
-
-
-
0.0 %
$3,000
$3,000 $209,000
Total Personnel Expenses
Capital Outlay Other Outgo Total Operational Expenses Total Expenses Net Income
Report run at 9/8/2017 10:31:22 PM
-
-
-
0.0 %
$209,000
$86,391
$53,356
($33,035)
-61.9 %
$778,292
$618,067
$198,160
$155,950
($42,210)
-27.1 %
$3,907,273
$3,340,174
($117,773)
($96,330)
($21,443)
-22.3 %
($48,437)
$421,605
5
Business Snapshot International School of Monterey
July 2017 - July 2017
Balance Sheet Summary Segment Name
Filter Applied
Object
All
Restriction
All
Location
All
Program
All
Liquidity Ratio
4.4
Assets Current Assets Cash Accounts Receivables Prepaid Expenses Total Current Assets
$1,373,017 $21,872 $20 $1,394,909
Fixed Assets Buildings and Improvements
$11,398
Furniture and Fixtures
$55,621
Accumulated Depreciation Total Fixed Assets
($55,302) $11,717
Other Assets Total Other Assets
Total Assets
Report run at 9/8/2017 10:31:22 PM
$1,406,626
6
Business Snapshot International School of Monterey
July 2017 - July 2017
Liabilities and Net Assets Current Liabilities Accounts Payable Accrued Salaries, Payroll Taxes, Postemployment Benefits Deposits held on behalf of other employees Total Current Liabilities
$287,182 $7,183 $25,005 $319,370
Long Term Liabilities Total Long Term Liabilities
Total Liabilities
$0
$319,370
Net Assets Restricted Net Assets
$139,092
Unrestricted Net Assets
$1,065,937
Profit/Loss YTD
($117,773)
Total Net Assets
$1,087,256
Total Liabilities and Net Assets
$1,406,626
Report run at 9/8/2017 10:31:22 PM
7
Business Snapshot International School of Monterey
July 2017 - July 2017
Monthly Book Balance Over Time $2,000,000 $1,500,000 $1,000,000 $500,000 $0 ay
17
20
17
20
7
7
6
17 20
1 20
1 20
ch
7
1 20
ry
y ar
ua
ne Ju
M
ar
br
ril
Ap
M
Fe
nu Ja
6
01 r2
01 r2
be
m
ce
6 01
6
1 20
be
m
er
r2
be
6
01
t2
m
ob
ve
De
No
ct
O
e pt
Se
16
20
16 20
6
16
20
s gu
Au
ly Ju
ne Ju
ay
6
6
1 20
1 20
1 20
ch
6
15
20
1 20
ry
ua
y ar
15
Cash Amount
M
ar
br
ril
Ap
M
Fe
nu Ja
r be
20
5 01
5 01
r be
m
m ce
De
ve
No
2 er
r2
5 01
be
m
ob ct
O
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Se
2 st
15 20
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Au
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Cash - Actual
Projected Cash - Current Fiscal Year
Actual or Projected
Cash Amount
Actual or Projected
July 2015
$1,209,654.46
Actual
July 2016
$1,436,719.14
Actual
August 2015
$1,090,738.04
Actual
August 2016
$1,197,152.71
Actual
September 2015
$1,259,755.68
Actual
September 2016
$1,262,781.89
Actual
October 2015
$1,246,496.27
Actual
October 2016
$1,283,981.84
Actual
November 2015
$1,173,157.02
Actual
November 2016
$1,145,456.41
Actual
December 2015
$1,339,634.19
Actual
December 2016
$962,392.46
Actual
January 2016
$1,473,082.32
Actual
January 2017
$1,209,344.77
Actual
February 2016
$1,512,415.26
Actual
February 2017
$1,313,327.24
Actual
March 2016
$1,699,078.21
Actual
March 2017
$1,478,961.88
Actual
April 2016
$1,614,418.26
Actual
April 2017
$1,432,722.15
Actual
May 2016
$1,451,549.56
Actual
May 2017
$1,338,189.77
Actual
June 2016
$1,571,220.34
Actual
June 2017
$1,461,875.51
Actual
Report run at 9/8/2017 10:31:22 PM
8
Business Snapshot International School of Monterey
July 2017 - July 2017
Financial Health Report Financial Ratio
Formula
Current Ratio (Liquidity)
(Current Assets) / (Current Liabilities)
Current
Target
Cash Ratio
(Cash) / (Current Liabilities)
Defensive Interval
(Cash + Securities + AR) / (Average Expenses past 12 months)
Debt Ratio
(Total Liabilties) / (Total Assets)
24.14 %
< 33.00%
Asset Ratio
(Current Assets) / (Total Assets)
99.26 %
> 90.00%
Cash on Hand
(Cash)
Days Cash on Hand
(Cash) / ((Average Expenses past 12 months) / (30.4))
Cash Reserve Ratio
(Cash) / (Budgeted Annual Expenses)
Savings Indicator
((Last Closed Revenue) - (Last Closed Expenses)) / (Last Closed Expenses)
-0.14
> 0.00
YTD Savings Indicator
((YTD Closed Revenue) - (YTD Closed Expenses)) / (YTD Closed Expenses)
0.00
> 0.00
Financial Ratio
Description
Current Ratio (Liquidity)
Ability to pay short-term obligations
Cash Ratio
Ability to meet short-term obligations with cash
Defensive Interval
Possible months of continued operations if no additional funds received
Debt Ratio
Proportion of debt relative to total assets
Asset Ratio
Proportion of liquid assets relative to total assets
Cash on Hand
Assets immediately convertible to cash for purchase of goods and services
Days Cash on Hand
Possible days of continued operations using current cash
Cash Reserve Ratio
Ratio of cash to annual expenses expressed as a percentage
Savings Indicator
Last closed period's increase or decrease in the organization's net assets as a percentage of expenses
YTD Savings Indicator
Year to date closed increase or decrease in the organization's net assets as a percentage of expenses
4.11
> 1.00
381.27 %
> 100.00%
4.81
> 3 months
$1,461,875.51 136.82 37.26 %
>= $940,872.00 > 90 > 10.00%
Input Values as of 6/30/2017
Report run at 9/8/2017 10:31:22 PM
9
Business Snapshot International School of Monterey Cash Securities AR
$1,461,875.51 $100,150.60
Current Assets
$1,576,732.65
Total Assets
$1,588,449.58
Current Liabilities
$383,420.29
Total Liabilities
$383,420.29
Last Closed Revenue
$472,610.71
Last Closed Expenses
$550,094.71
Budgeted Annual Expenses
Report run at 9/8/2017 10:31:22 PM
July 2017 - July 2017
$3,923,427.87
Average Expenses past 12 months
$324,816.19
Average monthly payroll expenses
$244,743.84
YTD Closed Revenue
$3,909,101.99
YTD Closed Expenses
$3,897,794.32
10
Advancement Committee Report 4 Foundation 4Family Share 4 New student and family data being entered into the Bloomerang database 4 A solicitation letter will go out to all families soon 4 The letter will reference the Chapman Foundation dollar for dollar matching opportunity up to $40,000 in support of Enhanced Math and Spanish instructor salaries
4Grandparents & Great Friends Day 4 Held Monday, September 11, 8-10am
4 Grants 4 No additional grants received since the August report
Future Agenda Items 4 October 4Board retreat
4 November 4Action: audited financial statements; 2018-2019 staff compensation plan 4Information: IB report; special programs report
4 December 4Action: First Interim Financial Report; health and safety policy revisions (if needed); safety plan revisions (if needed) 4Information: employee benefits report; health and safety report; principal goals update
