11

Disbursement of Capital Outlay Funds

Encumbrance Authorization Request (OEF Form 352)

Cash Disbursement Request (OEF Form 442)

22

Encumbrance Authorization Request

Superintendent, community college, or university president requests the education agency’s appropriation allocation be made available for disbursement.

An encumbrance authorization is needed before entering into any contract. Section 1013.65(5), FS

33http://www.fldoe.org/edfacil/oef/formsoefbudget.asphttp://www.fldoe.org/edfacil/oef/formsoefbudget.asp

Mail forms to: Administrator Office of Educational Facilities Budgeting 325 W. Gaines St. - Room 1054 Tallahassee, Florida 32399-0400 Phone: 850-245-0495 SunCom 205-0495 Fax: 850-245-9243 SunCom 205-9243 Email: kathy.dickey@fldoe.org

FLORIDA DEPARTMENT OF EDUCATION OFFICE OF EDUCATIONAL FACILITIES

CAPITAL OUTLAY REQUEST ENCUMBRANCE AUTHORIZATION

OEF BUDGETING USE ONLY

1. Agency/District Name

2. Agency Number

4. Agency/District Contact:

(Prepared by)

5. Date Completed:

Month Day Year

3. Fund Names: (Please check one and use one fund per form)

PECO General Revenue PECO/Doc Stamp Lottery Other: _________________________

(Specify fund name and number)

6. Phone:

Fax:

Email:

7. Project Identification: 8. Agency Application:

Fiscal Year

Appropriation

Division Number

Project Code

Number

DOE Project Name

Name of School/Facility as shown

on current approved survey

Phase Code

Amount

Requested

Date Encumbrance

Needed

Signature of Superintendent or College President_____________________________________________________________________________ The above signature certifies that the projects listed above comply with Sections 1013.01(16), 1013.31(2)(a)(b), and 1013.64(5)(6), F.S., or other applicable laws. OEF Form 352 http://www.fldoe.org/edfacil/oef/formsoefbudget.asp Expires: 6/30/10 (Instructions on Reverse) Eric Smith, Commissioner

DOE Page 1 of 2

44http://www.fldoe.org/edfacil/oef/formsoefbudget.asphttp://www.fldoe.org/edfacil/oef/formsoefbudget.asp

INSTRUCTIONS FOR COMPLETING THE REQUEST FOR ENCUMBRANCE AUTHORIZATION - OEF FORM 352

General Instructions 1. Prepare a separate OEF Form 352 for each fund source being requested. 2. Each form should be submitted 30 days in advance of requesting a cash disbursement of the same funds. Forms will be processed within five working days of receiving the request. All forms should be sent to:

Office of Facilities Budgeting 325 W. Gaines St. - Room 1054

Tallahassee, FL 32399-0400 FAX (850) 245-9243

Email: kathy.dickey@fldoe.org or don.armstrong@fldoe.org

Specific Instructions 1. Agency/District Name: Enter the district/college name 2. Agency Number: Enter the three digit DOE agency number. 3. Fund Name: Check source of funds for encumbrance. 4. Agency/District Contact Signature of person that is responsible for Signature: completing the report. 5. Date Completed: Enter date form was completed and signed. 6. Phone/Fax Numbers: Enter phone & fax numbers of person who completed the form. 7. Project Identification: Enter this information from the OEF Form 442 (Cash Disbursement Request) that is mailed to your agency each month. Fiscal Year Appropriation Enter fiscal year funds were appropriated by the Legislature (e.g. 01/02) Division Number Enter two digit DOE division number Project Code Number Enter four digit alpha numeric code number assigned to the project as found on the district’s OEF Form 442. DOE Project Name Enter the project name as found on the district’s OEF Form 442. OEF Form 352 Expires: 6/30/2010

8. Agency Application: Information is supplied by the agency concerning where and how the encumbrance will be applied. Name of School/Facility Enter the name of the school or building at the local level where the encumbrance is being requested. This name should be consistent with the name found in the district’s or college’s facility plant survey. Phase Code Enter the number which indicates the phase of the project. 10 Acquisition of existing buildings and land 15 Site acquisition 20 Water supply & sewage - existing site 25 Planning 30 Construction 35 Planning and construction 40 Equipping 45 Planning, construction and equipping 50 Construction and equipping 55 Site, planning, construction and equipping 60 Maintenance and repair 65 Renovation 70 Remodeling 75 Remodeling and renovation 80 Roof replacement 85 Site development 90 Site improvement 95 Site improvement incident to new construction Amount Requested Indicated the amount of funds requested for each encumbrance authorization. A request decrease should be shown with ( ). Date Encumbrance Needed Enter the month, day, and year the request is needed. Allow at least 5 working days for each encumbrance to be processed.

DOE Page 2 of 2

55

Each agency must meet all educational plant Each agency must meet all educational plant space needs of its before spending funds for space needs of its before spending funds for any ancillary plant or any other new any ancillary plant or any other new construction, renovation, or remodeling of construction, renovation, or remodeling of ancillary space.ancillary space.

CertificationCertification

66

Additional CertificationAdditional Certification

Need and location of the facility are in Need and location of the facility are in compliance with the approved compliance with the approved educational plant survey Project meets educational plant survey Project meets the definition of a PECO project and the definition of a PECO project and the limiting criteria for expendituresthe limiting criteria for expenditures

Construction documents meet the Construction documents meet the requirements of the Florida Building requirements of the Florida Building CodeCode

77

Approved Approved Encumbrance Encumbrance AuthorizationAuthorization (OEF Form 1) (OEF Form 1)

88

Encumbrance of Funds Review

By law the superintendent or president must execute the encumbrance authorization request

Facility and location are in compliance with the Agency’s and the Department of Education’s plant survey

PECO project and the limiting criteria for expenditures

Construction documents meet the requirements of the Florida Building Code

Agencies should not sign a contract or issue a purchase order until they have received an approved Encumbrance Authorization, OEF Form 1, from the Office of Facilities Budgeting.

99

Disbursement of Disbursement of FundsFunds

Draw Request ProcessDraw Request Process

Basic Draw CalculationsBasic Draw Calculations

Determining Cash on HandDetermining Cash on Hand

1010

Basic Draw Basic Draw CalculationCalculation

Expenditures-Expenditures-Revenue=DrawRevenue=Draw

1111

Draw CalculationsDraw Calculations

Life to date expenditures $70.00

Estimated expenditures 30.00

Total Expenditures 100.00

Disbursed to date (75.00)

Draw $25.00

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Earned InterestEarned Interest

Interest earned by a board from Interest earned by a board from investing capital outlay funds investing capital outlay funds shall be credited to the fund shall be credited to the fund source earning interest. Refer to source earning interest. Refer to SREF Chapter 2 (7)SREF Chapter 2 (7)

1313

Life to date expenditures $70.00

Estimated expenditures 30.00

Total Expenditures 100.00

Disbursed to date (75.00)

Interest (5.00)

Draw $20.00

1414

RETURN OEF 442 TO: FLORIDA DEPARTMENT OF EDUCATION

EDUCATIONAL FACILITIES BUDGETING OEF ACCOUNTING INFORMATION SYSTEM

FLORIDA EDUCATION CENTER DOE PROJECT DISBURSEMENT REPORT AS OF AUGUST 2007

ROOM 1054 TO BE RETURNED BY 09/30/10

TALLAHASSEE, FLORIDA 32399-0400 FULLY EXPENDED RECORDS BYPASSED

or email to: Don.Armstrong@fldoe.org

AGENCY 370 Agency Name Beach College

OEF LOCAL (based on the most current local information available)Appr Fiscal Year Div

Proj Code Project Name

Current Appropriation

Authorized Encumbrance

Present Disbursement

Local Encumbrance

to DateInterest

Earned LTDLife to Date

Expenditures

Estimated Expenditures next 30 days

FUND 00 CONSTITUTIONAL

0708 20 X001 New Mag Lab 10,000,000 9,000,000 8,500,000 9,000,000 10,000 8,000,000 1,000,000

FUND 00 TOTAL 10,000,000 9,000,000 8,500,000 9,000,000 10,000 8,000,000 1,000,000AGENCY TOTAL 10,000,000 9,000,000 8,500,000 9,000,000 10,000 8,000,000 1,000,000

AUTHORIZING SIGNATURE: ____________________________________________ DATE:

THE ABOVE SIGNATURE CERTIFIES THAT EXPENDITURES LISTED ABOVE COMPLY WITH PROVISIONS OF SECTIONS 1013.65(3), FLORIDA STATUTES.

Reported cash on hand (COH) is 510,000This draw request is 490,000

Has this request has been entered online? Yes[ ] No [ ]

http://www.fldoe.org/edfacil/oef/formsoefbudget.asphttp://www.fldoe.org/edfacil/oef/formsoefbudget.asp

1515

DIALOG: FHD0032 FLORIDA DEPARTMENT OF EDUCATION DATE: 01/31/06 O. E. F. ACCOUNTING SYSTEM DISPLAY DISBURSEMENT REQUEST FUND: 00 PECO TYPE: P PROJECT INFORMATION YEAR: 0304 DIVISION: 31 ELEMENTARY AND SECONDARY PROJECT: 0407 REM,REN,MAINT,REP & SITE IMPRV AGENCY: 370 BEACH COUNTY SCHOOL DISTRICT APPROPRIATION: 164,790.00 LOCAL ENCUMB TO DATE: 164,790.00 AUTHORIZED: 164,790.00 INTEREST EARNED: 208.24 PRESENT DISB: 164,790.00 EXPEND THRU PRIOR MO: 164,998.24 DISB PRIOR MO: 0.00 CURR/NEXT EST EXPEND: 0.00 DISB 2 MONTHS: 0.00

Here is an example of a project that has interest and is fully expended.

1616

Local Encumbrances are Local Encumbrances are not the “cash pay not the “cash pay window”window” The local encumbrance The local encumbrance

authorization informs the system authorization informs the system that there are enough obligations that there are enough obligations in hand at the local level to justify in hand at the local level to justify this report.this report.

1717

LOGICAL TESTSLOGICAL TESTS

If If Local encumbrances are Local encumbrances are >=>= Life to Date (LTD) Life to Date (LTD) expenditures + Estimated Expenditures - interestexpenditures + Estimated Expenditures - interest

Proceed to next stepProceed to next step

If If Authorized Encumbrances are Authorized Encumbrances are >=>= Life to Date Life to Date (LTD) expenditures + Estimated Expenditures - (LTD) expenditures + Estimated Expenditures - interestinterest

Calculate drawCalculate draw

1818

TIPTIP

Please update the local encumbrance Please update the local encumbrance authorization amount monthlyauthorization amount monthly

Helps us to justify the agency’s draw request.Helps us to justify the agency’s draw request.

EspeciallyEspecially prior to February reversions prior to February reversions and June certified forward process.and June certified forward process.

Helps us to defend your undisbursed balances.Helps us to defend your undisbursed balances.

1919

Cash on HandCash on Hand

Draws to Date + InterestDraws to Date + Interest

lessless

Prior Period Expenditures Prior Period Expenditures

equalsequals

Cash on handCash on hand

2020

R ETU R N OEF 4 42 TO: FL OR ID A D EPAR TMEN T OF ED U C ATION

ED U C ATION AL FAC IL ITIES BU D GETIN G OEF AC C OU N TIN G IN FOR MATION SYSTEM

FL OR ID A ED U C ATION C EN TER PR OJEC T D ISBU R SEMEN T R EQU EST R EPOR T AS OF Februa ry 2 007

R OOM 105 4 TO BE R ETU R N ED BY 03 /29 /07

TALLAH ASSEE, FL OR ID A 323 99 -0 400 FU L LY EXPEN D ED R EC OR D S BYPASSED

or em a il to : Don .Arm strong@ fldoe .o rg

A G E NCY 370 A genc y Nam e Be a ch DS B

O E F LO CA LA ppr Fis c al Y ear Div

Proj Code Projec t Name

Current A ppropriation

A uthor iz ed Enc umbranc e

Pres ent Dis burs ement

Loc al Enc umbranc e

to DateInteres t

Earned LTDLif e to Date

Ex penditures

Es timated Ex penditures nex t 30 day s

FUND 00 CO NS TITUTIO NA L

0405 31 Z450 Library W ing (P CE ) 10,000,000 9,000,000 8,500,000 9,000,000 10,000 8,000,000 1,000,000

FUND 00 TO TA L 10,000,000 9,000,000 8,500,000 9,000,000 10,000 8,000,000 1,000,000A G E NCY TO TA L 10,000,000 9,000,000 8,500,000 9,000,000 10,000 8,000,000 1,000,000

AU TH OR IZIN G S IGN ATU R E: ___ ___ ____ ___ ____ ___ ____ ___ ____ ___ ____ ___ ___ D ATE:

THE A BOV E SIGNA TURE CERTIFIES THA T EXPENDITURES LISTED A BOV E COMPLY WITH PROV ISIONS OF SECTIONS 1013.65(3), FLORIDA STA TUTES.

Reported c as h on hand (CO H) is 510,000This draw reques t is 490,000

Ha s th is re que st ha s be e n e nte re d online ? Ye s[ ] No [ ]

2121

30 Day Cash Supply30 Day Cash Supply

Section 1013.65(3) Florida Section 1013.65(3) Florida Statutes  Statutes  

Upon the request of each board, the Upon the request of each board, the department shall distribute to the department shall distribute to the board an amount sufficient to cover board an amount sufficient to cover capital outlay disbursements capital outlay disbursements anticipated from encumbrance anticipated from encumbrance authorizations for the following authorizations for the following month. month.

2222

Historical Cash TrendHistorical Cash Trend

2323

How to minimize Cash How to minimize Cash on Hand (COH)on Hand (COH)

Watch your agency’s COH from a historical Watch your agency’s COH from a historical perspectiveperspective

Always submit a current OEF Form 442Always submit a current OEF Form 442

Report on all active projects, not just the Report on all active projects, not just the ones receiving a current cash ones receiving a current cash disbursementdisbursement

Expend older money first. Often gets over Expend older money first. Often gets over looked but counts towards the total COHlooked but counts towards the total COH

2424

ReviewReview

Draw = LTD & Estimated Expenditures less Draw = LTD & Estimated Expenditures less Interest & Disbursements Interest & Disbursements

Local Encumbrances should be equal to or Local Encumbrances should be equal to or greater than LTD + Estimated Expenditures - greater than LTD + Estimated Expenditures - InterestInterest

Cash on Hand = Draws & Interest less LTD Cash on Hand = Draws & Interest less LTD ExpendituresExpenditures

Request 30 day cash supplyRequest 30 day cash supply COH is unchanged unless expenditures are COH is unchanged unless expenditures are

updated monthly.updated monthly.

2525

Don.Armstrong@fldoe.Don.Armstrong@fldoe.orgorg Please send me an email if you Please send me an email if you

would like a copy of this slide would like a copy of this slide show. show.

THE ENDTHE END