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Help Desk

Welcome to the FCMAT Help Desk. This resource is designed to provide guidance related to school business and operations in California. Responses are intended to share FCMAT’s opinions and expertise and are not intended as legal advice. If your matter involves interpretation of laws, regulations or court precedent or otherwise calls for legal advice, you should consult legal counsel before acting on the resulting guidance.

The following section includes a list of frequently asked questions by subject. Select the tab below to view the subject. Each question can be clicked on to view the corresponding answer.

Is this an allowable ASB purchase?

Anything purchased by a district, including the ASB, must be in compliance with the law and local board policy, and cannot be considered a gift of public funds. Purchases should be used to promote the students’ general welfare, morale and educational experiences. The purchases must also be for goods and services other than those the school entity should provide from its own funding sources. And, in general, the purchases should be for the benefit of student groups, and not individual students (for exclusions, please see the FCMAT Associated Student Body (ASB) Accounting Manual and Desk Reference, Chapter 14 – Allowable and Questionable Expenses.

In middle schools, high schools and community colleges, the students should be the primary authority that decides how ASB funds are spent. FCMAT is often asked whether an item is an appropriate use of ASB funds. That means that a student must preapprove the expenditure, as well as two adults. Per Education Code, all three authorizers must be specific representatives of the school/ASB. The ASB Accounting Manual and Desk Reference contains a significant amount of guidance regarding sound district and ASB policy, specific rules related to ASB transactions, and guidance on allowable and prohibited purchases. However, there is no master list of ASB transactions and expenditures, and a determining factor is whether the type of activity is permitted in governing board policy and approved by the governing board. FCMAT recommends contacting the appropriate staff in the district business office for further guidance.

Is this allowable as an ASB fundraiser?

The governing board must authorize student body organizations to conduct fundraising activities. FCMAT’s Associated Student Body (ASB) Accounting Manual and Desk Reference contains guidance on issues governing boards may choose to consider when approving fundraising activities. It also contains fundraisers the governing board cannot allow and others that it should not typically allow. For further details, please see the FCMAT ASB Accounting Manual and Desk Reference, Chapter 8, Fundraising Events.

Can gift cards be purchased with ASB funds, and can gift cards be used for student awards?

Gift cards are generally discouraged as an ASB purchase because internal controls for gift cards can be difficult to establish and maintain. As cash equivalents, gift cards can be challenging to track and control once purchased by, or donated to, the school district or ASB. Most issuing vendors treat gift cards no differently than cash purchases, with no identification, purchase authorization, or other control mechanism required. As such, without appropriate internal controls, gift cards can be stolen, used inappropriately or partially depleted without authorization or knowledge of the card holder.

As a student award, Education Code Section 44015 states that before any student awards can be allowable, the governing board must adopt “rules and regulations” permitting awards to students. Such a policy should describe what types of awards are permitted, the specific criteria for receiving an award, the maximum award value, and so on. Note that any award granted under the provisions of this section shall not exceed $200 in value unless a larger award is expressly approved by the governing board. To provide a gift card as a student award, the district’s governing board policy should specifically state that gift cards are an allowable award. In these instances, ASB funds may be used to purchase gift cards if funds were raised specifically for this purpose through an appropriately approved fundraiser.

Can ASB funds be used to support a charity?

Donations to nonprofit organizations and students or families in need usually are not allowable because they are considered a gift of public funds, no matter how worthy the cause. In general, fundraising that occurs on campus should be for the benefit of the ASB and not for other organizations. However, a student group may organize a fundraiser to support an outside organization, such as a charity, as long as the fundraising event is clearly identified as raising funds to donate to that charity. Because of liability issues, all donations should be in the form of checks made payable to the charity and should be picked up by or delivered directly to the charity each day so that funds are not deposited in the ASB account or stored on campus.

If it is not possible to have the checks made directly to the outside organization and not stored on campus, open a trust account within the ASB specifically for these donations (with district governing board approval), then write a check to the organization in the amount raised when the fundraiser is over. It is crucial to ensure that the district’s governing board (not its designee) approves this fundraiser and that all paperwork associated with the fundraiser clearly documents that the only funds donated to the outside organization were those raised for that specific purpose. No funds from other clubs, inactive accounts, or fundraisers not approved by the governing board should be donated to outside organizations, because they were not raised for that specific purpose.

Another viable option is to work with a parent group that has its own tax identification number and sufficient internal controls and ask them to operate the fundraiser, because groups such as this are not subject to the rules regarding gifts of public funds.

For further information, please see the FCMAT Associated Student Body (ASB) Accounting Manual and Desk Reference Chapter 14 – Allowable and Questionable Expenses, subheading Donations.

Where is the ASB manual located?

The FCMAT Associated Student Body (ASB) Accounting Manual and Desk Reference can be downloaded for free at http://fcmat.org/2015-asb-accounting-manual-fraud-prevention-guide-and-desk-reference

How do I search FCMAT’s previously answered Help Desk questions (knowledge base) related to ASB?

To search the knowledge base, click the Browse FAQ Archive button in the Archive of FAQs section of this page. This will take you to a webpage displaying all published solutions from FCMAT’s help desk. Locate the Category drop-down box in the top left. Change the drop-down from All Solutions to Associated Student Body. To the right of the Category drop-down box, locate the Search Results for Keyword entry field. Type in a few keywords and click the GO button.

Can users obtain the password to unprotect the LCFF Calculator?

No. The LCFF Calculator is password-protected to secure the underlying formulas and to protect the integrity of the calculation performed. FCMAT is unable to disperse the password for support reasons. If you would like to suggest a change, please create a help desk ticket and attach a copy of the file demonstrating your request.

Is there a user guide for the LCFF Calculator?

No. Instructions are maintained in a separate tab within the LCFF Calculator.

When is the LCFF Calculator updated?

The LCFF Calculator is updated twice a year, once in the second quarter and once in the third quarter:

The second quarter version of the LCFF calculator is typically released in May following the release of the Governor's May Revision. This version updates the prepopulated data certified by the CDE for the first principal apportionment (P-1), annual principal apportionment (Annual), and annual principal apportionment revision 2 (Annual R2) certification data. This data is typically released by the CDE in late February each year.
The third quarter version of the LCFF Calculator is typically released in July and incorporates changes to assumptions based on the state enacted budget. This version updates the prepopulated data certified by the CDE for the second principal apportionment (P-2), annual principal apportionment revision 1 (Annual R1), and annual principal apportionment revision 3 (Annual R3) certification data. This data is typically released by the CDE in late June of each year.

Additional updates may occur if material errors are found within the tool. Updates will be posted on this page and material updates that affect many agencies will also be communicated through the LCFF Calculator announcement email list.

What if the prepopulated data does not match my records?

Most prepopulated historical data fields remain accessible for user edit. Users can easily override prepopulated data between certification cycles if revisions have been submitted. Users should be cautious when overriding prepopulated data because data that has been overridden cannot be restored.

Can users obtain the password to unprotect the county office LCFF Calculator?

Is there a user guide for the county office LCFF Calculator?

No. Instructions are maintained in a separate tab within the LCFF Calculator for county offices.

When is the LCFF Calculator for county offices updated?

The county office LCFF Calculator is updated twice a year, once in the second quarter and once in the third quarter:

The second quarter version of the LCFF calculator is typically released in May following the release of the Governor's May Revision. This version updates the prepopulated data certified by the CDE for the first principal apportionment (P-1), annual principal apportionment (Annual), and annual principal apportionment revision 2 (Annual R2) certification data. This data is typically released by the CDE in late February each year.

The third quarter version of the LCFF Calculator is typically released in July and incorporates changes to assumptions based on the state enacted budget. This version updates the prepopulated data certified by the CDE for the second principal apportionment (P-2), annual principal apportionment revision 1 (Annual R1), and annual principal apportionment revision 3 (Annual R3) certification data. This data is typically released by the CDE in late June of each year.

Additional updates may occur if material errors are found within the tool. Details of each update will be posted on this page and will be communicated through the LCFF Calculator for County Offices announcement email list.

What if the prepopulated data does not match my records?

My LEA uses Microsoft or Google, but the software isn’t allowing me to create an account using these options. What do I do?

Some email systems have a setting that must be enabled to use these features. Please work with your technology support to confirm that your account is eligible and set up correctly to use this feature.

How do I gain access to the LEA Admin screens described in the user guide?

To request LEA Admin access for your LEA, please create a help desk ticket.

Do I need to create a new projection from scratch for each reporting period?

No. The software allows users to reimport the base year and retain all other projection settings. FCMAT recommends creating a projection at the beginning of the year and then copying and modifying the projection for each reporting period.

Is there a user guide for the Special Education Efficiency Tool?

No. Instructions are maintained in a separate tab within the Special Education Efficiency Tool.

What documents do I need to prepare before using the Special Education Efficiency Tool?

The documents and information necessary to use the tool are outlined on the ‘Instructions’ tab.

Can I have the password to unlock the tool?

No. The Special Education Efficiency Tool is password-protected to secure the underlying formulas and to protect the integrity of the analysis performed. FCMAT is unable to disperse the password for support reasons. If you would like to suggest a change, please create a help desk ticket and attach a copy of the file demonstrating your request.

Can you provide sample board policies, resolutions or fiscal policies?

FCMAT does not maintain a repository of sample board policies, resolutions or fiscal policies. However, we host community-based email lists that often share these items. To subscribe, please visit Email Lists. Additionally, professional organizations such as California Association of School Business Officials (CASBO), California Educational Technology Professionals Association (CETPA), California Charter Schools Association (CCSA), California School Boards Association (CSBA), or Coalition for Adequate School Housing (CASH) may be able to provide samples.

Is this legal?

FCMAT does not provide legal advice. If your matter involves interpretation of laws, regulations, court precedent or otherwise calls for legal advice, please consult legal counsel.

How do I subscribe, send email, or unsubscribe to a FCMAT listserv?

To subscribe or unsubscribe from a FCMAT email list, please follow the instructions for the desired list at Email Lists.

We have reviewed the California State Accounting Manual (CSAM), Education Code, and the FCMAT knowledge base, and we are not clear on how to calculate the 2018-19 Routine Restricted Maintenance Account (RRMA). Do we pull out the resource 8150 then calculate 3% of total expenditures and transfers out, or do we include resource 8150 in the calculation (to us this would be a 'circular reference')?

The RRMA final contribution must be made based on actual total general fund expenditures and other financing uses as part of closing the books. Accordingly, what’s most important is that the final calculation is done after total expenditures and other financing sources have been established.

In other words, while the projected contribution during the year (such as in interim reports) is based on estimated final total expenditures and other financing uses, the actual calculation, and contribution, should not be made until the true expenditures and other financing uses have been determined at year-end closing. The actual contribution into resource 8150 should not be recorded until after the calculation is made. Until that point, there should only be an estimated budget. Therefore, resource 8150 is not included in the final calculation because the amount cannot be determined, or booked, until after all actual expenditures and other financing uses are known.

How do I search FCMAT’s previously answered Help Desk questions (knowledge base)?

To search the knowledge base, click the Browse FAQ Archive button in the Archive of FAQs section of this page. This will take you to a webpage displaying all published solutions from our help desk. Locate the Category drop-down box in the top left. Either choose from the drop-down box to narrow your subject search or keep as All Solutions. To the right of the Category drop-down box, locate the Search Results for Keyword entry field. Type in a few keywords and click the GO button.

Archive of FAQs

FCMAT has an archive of questions and responses that have been submitted to its Help Desk over the years.

Please search the Knowledge Base prior to asking your specific question because the same question, or a similar one, may have already been submitted to FCMAT in the past. Please note that your question and the response may be posted to the Knowledge Base of Frequently Asked Questions for others to learn from in the future. In doing so, FCMAT will not use your name or LEA reference.

FCMAT encourages users to access the Knowledge Base of Frequently Asked Questions or the resources directly below before submitting a help desk request.

Submit a Help Desk Request

Still can’t find what you’re looking for? Contact the Help Desk. FCMAT will respond to your help desk request within 48 hours. You will be notified if additional time is necessary to research your question.

Help Desk

Archive of FAQs

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