The final Operating Expense Per Pupil (OEPP)/Per Capita Tuition Charge (PCTC) report generated from the fiscal year 2023 School District Annual Financial Report (AFR, ISBE Form 50-35) is now available through the ISBE Web Application Security
(IWAS) system.
The purpose of the verification is to ensure that all expenditures are properly coded to the correct fund, function, and object in the AFR, while also comparing two reports for accuracy.
The accuracy of the computation may impact district claims, tuition payments, and School Report Card information. OEPP/PCTC reports are used in calculating various programs; the PCTC specifically provides each district with the tuition chargeable to those students who do not live within the boundaries of the local district.
The approval of these calculations is required and must be completed by
May 24, 2024.
- Sign into IWAS, click System Listing>Reporting>Monthly>Student Information System. Find the 9-month ADA listed under District Data Verification>Average Daily Attendance. Make a note of the 9-month ADA figure.
- Sign into IWAS, click System Listing>Reporting > Annual > School District Financial Reports.
- From the left-side menu, select PCTC. Under the Action column, select the hand icon to open the PCTC Report Review page. To view a PDF of the IWAS PCTC Report, select View Report. Leave open for the comparison against the “PCTC-OEPP 37-39" tab in the Annual Financial Report (AFR).
- Open the school district's FY 2023 AFR – “PCTC-OEPP 37-39 tab" titled “ESTIMATED OPERATING EXPENSE PER PUPIL (OEPP)/PER CAPITA TUITION CHARGE (PCTC) COMPUTATIONS." Leave open for comparison against the OEPP/PCTC IWAS Report.
- On the
EBF page under 'Reports', open the
FY 2023 Special Education Funding Allocation Calculation Details and the
FY 2023 English Learner Education Funding Allocation Calculation Details. Use the respective Excel files to locate the amount in column X for the Special Education Contribution and column V for the English Learner Contribution for the selected school district.
- Note the figures in column X - Total Allocation of Sp Ed Funds from State Contribution and column V - Total Allocation of EL Funds from State Contribution for your school district.
- Verify the expenditures are coded to correct fund, function, and object in the AFR. Once this is complete, move to Step 2. If there are coding errors, please contact ISBE and your auditor so they can send an updated AFR that notes the changes.
- Compare the
OEPP/PCTC IWAS report to the FY 2023 AFR – “PCTC-OEPP 37-39” tab.
- OEPP Verification
- The figures on lines 8-14 on the AFR match the figures on lines 1-7 on the IWAS Report.
- The figures on lines 18-95 on the AFR match the figures lines 8-85 on the IWAS Report.
- Line 98 on the AFR is the
estimated 9-month ADA. If this number does not match the 9-month ADA listed in the Student Information System (SIS), insert the 9-month ADA from SIS on line 98 of AFR. This figure will now match line 88 on the IWAS Report.
- The OEPP (line 99) on the AFR will now match the OEPP (line 89) on the IWAS Report.
- If the OEPP on both reports still do not match, please contact
finance1@isbe.net. If they do match, complete the PCTC verification below. ISBE does not need an updated AFR if the AFR has an incorrect ADA listed.
- PCTC Verification
- The figures on lines 104-191 on the AFR match the figures on lines 90-176 on the IWAS Report.
- The figures on lines 104-192 on the AFR match the figures on lines 90-176 on the IWAS Report.
- The figures on lines 193 and 194 on the AFR match lines 177 and 178 on the IWAS Report.
- If these lines do not match, please locate your district and insert the figures from the
FY 2023 Special Education Funding Allocation Calculation Details and the
FY 2023 English Learner Education Funding Allocation Calculation Details.
- Column X - Total Allocation of Sp Ed Funds from State Contribution will be inserted on line 193 of the AFR.
- Column V - Total Allocation of EL Funds from State Contribution will be inserted on line 194 of the AFR.
- If the numbers are reversed on lines 193 and 194 of the AFR, the PCTC will not be affected. ISBE does not need an updated AFR if the numbers are reversed or entered incorrectly.
- The PCTC (line 201) on the AFR will now match the PCTC (line 184) on the IWAS Report.
- If the PCTC on both reports still do not match, please contact Lauryn Thornton. If they do match, please click the “approve" button in IWAS. The OEPP and PCTC verification is complete.
Pursuant to Section 1A-8 of the School Code, ISBE is required to monitor finances and identify school districts that are in or moving toward financial difficulty.
ISBE is requesting that each district superintendent review the accuracy of their respective score and designation. It is crucial that the district reviews and understands the score and designation process.
Districts that wish to include their story for their 2024 Financial Profile Score Report may do so in the comment box (maximum 500 characters) provided in IWAS. This is an opportunity for districts to explain significant financial circumstances. Any comments regarding the profile must be completed by May 24, 2024.
The Financial Profile Scores will be adjusted to include FY 2023 delayed Mandated Categorical payments and will subtract FY 2022 delayed Mandated Categorical payments. These reports will be posted on ISBE’s website at School District Financial Profile after they are approved by the State Board.
Please note that your preliminary Financial Profile Score and your OEPP/PCTC report will not be listed in the IWAS system if ISBE has not received your FY 2023 AFR. If the auditor has recently submitted the FY 2023 AFR to ISBE, please allow a couple business days for the agency to process it. If you are still unable to view your reports, please contact a School Business Services consultant.
Additional information is also available in
IWAS. If you have any questions, please contact School Business Services at 217-785-8779.
