LEA Fiscal Accountability

Employee Leave Laws

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This document contains a summary of employee leave laws for Alabama public school employees. Included with applicable legal opinions, the summary includes sick leave, personal leave, sick leave banks, catastrophic sick leave, on-the-job injury, leave of absence, vacations, military leave, and military leave differential pay for employees activated for the war on terrorism.

This document explains the requirements for the employee and LEA when an employee is activated for the War on Terrorism.

This form is to be used by a local board of education to obtain certification by the Alabama Adjutant General that an employee’s active military service qualifies for military leave differential pay.

State Board Laws

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This document includes the Alabama Board of Education rules for the allocation of the Foundation Program, Current Units, Transportation, Public School Fund (Capital Purchases), and At-Risk funds appropriated by the Alabama Legislature for the 2023-2024 fiscal year. The rules include guidance related to salary payments to teachers. The Alabama Board of Education approved the revision to the Foundations Program funds rule.

This document includes the Alabama Board of Education rules for the allocation of the Foundation Program, Current Units, Transportation, Public School Fund (Capital Purchases), and At-Risk funds appropriated by the Alabama Legislature for the 2022-2023 fiscal year. The rules include guidance related to salary payments to teachers. The Alabama Board of Education approved the revision to the Foundations Program funds rule.

The State Board of Education adopted rules for meeting the requirements in the Education Accountability Law and the School Fiscal Accountability Law. The Education Accountability Law includes the authority for state intervention an control of school board operations for academic, financial, and safety reasons.

State Allocations

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This document explains the calculations of state funds for Alabama school boards for the 2023-2024 fiscal year allotment of funds provided by the Education Trust Fund Appropriations Act No. 2023-379

This document explains the calculations of state funds for Alabama school boards for the 2022-2023 fiscal year allotment of funds provided by the Education Trust Fund Appropriations Act No. 2022-393

Warrant Information – Short-Term Loans

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This document may be used as a template for a local board of education to approve a current loan or line of credit to obtain the funds needed to pay current operating expenses.

A local board of education may borrow funds to pay current expenditures with a current loan or line of credit in accordance with the requirements of state laws found in Section 16-13-145 of the Code of Alabama.

Warrant Information – Warrants

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Application for Issuance of Warrants

CSFO and Fiscal Accountability – Bonds

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This document provides information for the bonding of school board employees.

This document contains the instructions for meeting the filing requirements for the bonds of superintendents and chief school financial officers.

CSFO and Fiscal Accountability – CSFO

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This document lists the chief school financial officer for each Alabama school board

The State Board of Education adopted rules requiring each local board of education to have a chief school finance officer. These rules establish professional and educational requirements for new chief school finance officers and require all chief school finance officers to complete a certification program.

This form is required for the State Superintendent’s approval of employee dishonesty bonds for superintendents and chief school financial officers.

Local Schools – Audits

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This document contains findings and recommendations for corrective actions from the audit reports of Alabama school boards.

Local Schools – Procedures

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The Financial Procedures for Local Schools was approved by the State Board of Education on June 10, 2010.

Bid Law and Purchasing – Bid Law

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The issues involving expenditures of federal funds for goods and services are addressed in this presentation. Complying with federal procurement requirements while also following purchasing requirements in state laws are explained with example transactions

This document contains the changes to the Alabama Competitive Bid Law for School Boards.

This document contains a summary of bid laws related to competitive bidding by local boards of education.

This document contains the listing of national purchasing cooperatives approved for Alabama schools with imbedded links to the cooperative websites.

The competitive bid laws for Alabama city and county boards of education are re-located to Title 16 effective August 1, 2009.

Bid Law and Purchasing – Public Works

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This section of the Public Works Law provides a definition of “public works”.

State and Local Funding – Tax Status

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The IRS will provide a “government affirmation letter” free of charge. This letter may be of assistance when you are asked to provide a tax exempt number.

Affordable Care Act

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The handout from the AASBO presentation on 9/18/2017. Includes information related to the NextGen input needed to prepare the reports and reporting information required by the healthcare law.

The handout from the AASBO presentation on 9/16/2015. Includes background information on the healthcare law and updated information on the software information requirements and reports.