Overview
To ensure that programs required by the state are paid for with state funds, the state is required to reimburse school districts and other local government agencies for the costs of carrying out activities or functions required by the state Legislature or by a state agency.
The district's Mandated Cost Unit, a division of the Office of Resource Development (ORD), manages efforts related to recovering costs incurred as a result of state-mandated programs, functions and activities. Such efforts include:
- Reviewing legislation and regulations impacting the district for potential reimbursable state-mandated programs.
- Filing reimbursement and "test" claims.
- Representing the district at hearings before the Commission on State Mandates.
- Collecting and compiling cost data used in annual reimbursement claims.
- Responding to reimbursement claim audits by the State Controller’s Office.
- Training school staff about the mandated cost reimbursement process.
The unit also oversees the Mandate Reimbursement Incentive Program, offering schools a financial incentive to provide the documentation necessary for the district to receive reimbursements. Schools receive 50 percent of the district's paid reimbursement claim that is attributable to submitted time logs. In addition, schools are fully reimbursed for reported time spent completing each log.
Anticipated reimbursement funds for each participating school are calculated after the claims have been filed and payments are released to the Discretionary Fund of each school after the claims are paid by the state.
Instructions for Schools
Appoint a Contact Person
To expedite claims processing, each school should appoint a contact person to handle reimbursement-related communication and activities. Please complete and return this form to designate a contact person 
.
Schedule a Training Session
The Mandated Cost Unit is available to assist school site staff with the Mandate Reimbursement Incentive program. To learn how to maximize your school site’s reimbursement, please schedule an appointment for Mandated Cost training. To schedule an appointment at your site, please call us at (619) 725-7568.
Log Time Spent on Reimbursable Activities
The school principal or designated contact person is responsible for distributing time logs to all employees who work on reimbursable activities for each mandated program.
In the appropriate time log, employees report actual time spent on each reimbursable activity. Time is ideally logged on the same day reimbursable activities are performed. However, a calendar or other records may be used at a later date to reconstruct the actual time spent on each activity.
Reimbursement is based on individual staff member’s salary and the hours he/she documents. If more than one person worked on the activities, each person must fill out his/her own log.
There are three (3) types of time logs – monthly time logs, “by student” time logs, and training time logs.
Monthly time logs
Each person spending time on a reimbursable activity must note the time spent under the corresponding date on an individual “Reimbursable Activity Time Log”. All monthly time logs list activity codes, along with descriptions of covered activities. The log must indicate the time spent on the activity by date.
Example. A district employee spent two hours on activity B on September 5th.
| Site: ABC Elementary | ||||||||||||||
| Month & Year: September 2007 | ||||||||||||||
| Please note the time spent on each activity under the corresponding date | ||||||||||||||
| Activity Code | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ... | 30 | 31 | |
| A | ||||||||||||||
| B | 2.0 | |||||||||||||
| C | ||||||||||||||
“By Student” time logs
District personnel who participate in the Notification to Teachers: Pupils Subject to Suspensions or Expulsions and/or Habitual Truant program have the option of recording their time on a “by student” time log. All “by student” time logs list activity codes, along with descriptions of the activities. The log must indicate the time spent on each activity by student.
Example. A district employee spent two hours on activity A, 30 minutes on activity C, and an hour and 30 minutes on activity D.
Schools may also claim reimbursement for time employees spend completing the time logs themselves. The Monthly and “By student” time logs have a section at the bottom to indicate the amount of time spent completing it (See example below). Schools are encouraged to report this time even if it seems inconsequential. Although the amount of time may seem small for each individual log, the overall time can add up quickly.
Training time logs
If training is a reimbursable activity for a state-mandated program, a training time log will be available along with the monthly log. The person who conducts the training must complete the top section of the log, bring it to the training session, and ensure that all attendees print and sign their names on it (or attach a copy of the sign-in sheet), sign and date the bottom, and submit the completed training time log to the Mandated Cost Unit.
| Note: | The time spent preparing for training and time spent preparing training materials is reported on the trainer’s individual monthly time log. |
View Sample Monthly, “By student,” and Training Time Logs  |
|
|
- Why does the district receive reimbursement for state-mandated programs?
- What programs are reimbursable?
- Who determines which programs are reimbursable?
- How does the district get reimbursed?
- When does the district get reimbursed?
- How do schools get reimbursed?
- How much can a school earn?
- When does the district distribute incentive payments to schools?
- Are claims audited?
- How can schools help the district maximize reimbursements?
- Are individual employees eligible to receive reimbursements?
- What is Notification of Truancy (formerly known as Letter B)?
- Why does the District send Notification of Truancy?
- What should I do if my child mistakenly received Notification of Truancy?
- What happens if our school site does not participate in the Mandate Reimbursement Incentive Program?
Why does the district receive reimbursement for state-mandated programs?
In 1979, California voters approved Proposition 4, which imposed spending limits on state and local governments, including school districts. Commonly called a Gann Limit, each government agency was assigned a set dollar amount that could not be exceeded. However, being a pre-set limit, the Gann Limit did not directly account for how new state-mandated programs would be funded. So, to protect local funds, voters included a constitutional provision requiring the state to reimburse local government agencies for costs associated with meeting new state requirements. In other words, the provision is intended to ensure that programs required by the state are paid for with state funds.
What programs are reimbursable?
In general, the costs of carrying out activities or functions required by the state Legislature or by a state agency are reimbursable. Programs required by California voters, by the federal government, or by courts are not reimbursable.
See the Mandated Programs: Time Logs & Information section above for a list of reimbursable programs.
Who determines which programs are reimbursable?
A test claim must be filed with the Commission on State Mandates, a state agency established by the California Legislature. The test claim is like a class action suit. Generally, only one school district files a test claim, but if the Commission on State Mandates determines that the program is reimbursable, all school districts can file claims for reimbursement.
How does the district get reimbursed?
Following a determination that a program is reimbursable, school districts may begin filing claims for reimbursement with the State Controller. Each fiscal year, the district must file a separate reimbursement claim for each program. The State Controller’s Office reviews all claims prior to making payments.
When does the district get reimbursed?
The time period from the enactment of new legislation to the filing of initial reimbursement claims averages five to seven years. Generally, the State Controller begins paying reimbursement claims within one year after the claims are filed. Payments from the State Controller are subject to being included in the state budget.
How do schools get reimbursed?
Schools are reimbursed based on the amount of documented time spent by employees on reimbursable activities for each state-mandated program. Schools must submit complete and accurate time logs.
How much can a school earn?
Schools earn 50 percent of the district's paid reimbursement claim that is attributable to logs submitted for each state-mandated program. For example, if an employee submits time logs that total fifty (50) hours for all reimbursable programs—at an hourly rate of $25 per hour (including benefits)—the school would be reimbursed $625.00 [(50 hours * $25/hour) * .50] for that employee.
A school will also be reimbursed for 100% of the time employees spend completing Mandated Cost time logs. For example, if the employees at a school spend a total of five hours during the school year completing Mandated Cost Time Logs—at an average hourly rate of $40 per hour (including benefits)—the school would be reimbursed an additional $200.
When does the district distribute incentive payments to schools?
For most state-mandated programs, the district calculates the amount earned by each participating school in February after the claims have been filed. The district makes payments to schools when the funds become available from the state. Payments are credited to the school's unrestricted funds. Principals receive a notice via school mail when payments are made.
If a program is new, the state may not have appropriated reimbursement funds. Payments are then delayed until funds are appropriated and paid by the state.
Are claims audited?
The State Controller has the right to audit reimbursement claims. The district's claims must be adequately supported by auditable records (for example, time logs for personnel time, invoices for supplies and equipment costs).
How can schools help the district maximize reimbursements?
For most mandates, the major cost item is employee time spent carrying out the program. The district can maximize reimbursement by "capturing" all of the time spent on mandates. Schools help maximize reimbursement by accurately tracking and reporting time spent on reimbursable activities.
Are individual employees eligible to receive reimbursements?
No, individual employees do not receive reimbursement for time spent on mandated-related activity. Although we appreciate all those who participate in the reimbursement incentive program, only school sites are eligible to receive reimbursement.
What is Notification of Truancy?
The Notification of Truancy are letters sent to parents of students with three or more unexcused absences, confirmed truancies, tardies in excess of 30 minutes, or any combination thereof.
Why does the District send Notification of Truancy?
The State of California (Ed Code 48260.5) requires school districts to notify a student’s parent or legal guardian when a student is initially classified as a truant. A truant is when a student has three or more unexcused absences, confirmed truancies, tardies in excess of 30 minutes, or any combination thereof. The State of California believes that education is essential for children and for our future. State law requires parents/guardians of children ages 6 to 18 to send their children to school, unless otherwise provided by law. Parents who fail to meet this obligation may be subject to prosecution.
What should I do if my child mistakenly received Notification of Truancy?
You should contact your child’s school. The Mandated Cost Unit sends out notification letters based on attendance information reported by schools.
What happens if our school site does not participate in the Mandate Reimbursement Incentive Program?
Your school will not receive any funds from the Mandate Reimbursement Incentive Program.
- Mandated Cost Incentive Program Site Reimbursement Allocation
- California State Controller’s Mandated Cost Page
- Commission on State Mandate’s Mandate Determination Process
Contact Information
The Mandated Cost Unit staff is available to answer any questions you may have about the mandated cost program. We are also available to come to your site and discuss with you and/or with your staff any aspect of the Mandated Cost process.
San Diego Unified School District
Mandated Cost Unit
Eugene Brucker Education Center
4100 Normal Street, Room 3160
San Diego, CA 92103-2682
Key Contacts
| Contact |
| Elizabeth Le Legislative Financial Accountant ele@sandi.net (619) 725-7567 |
| Marie Rodriguez Ebreo Legislative Financial Accountant mrodriguez9@sandi.net (619) 725-7566 |
| Norma Casas Manager ncasas@sandi.net (619) 725-7568 |
