Business & Finance

The Business and Finance Office provides financial and budget services to the Ogden City School District. Included in our scope of operations are services related to:
  • Accounts Payable/Receivable
  • Budgeting
  • Coordination of federal, financial and state audits
  • Financial reporting
  • Payroll
  • Revenue reporting - school taxes, state and federal subsidies, etc.
  • School Accounting

financial reports

Contact


Address

Ogden School District
Building 1
1950 Monroe Blvd
Ogden, UT 84401

Phone
Main Office:
801-737-7300
Fax Number:
801-737-7294


Staff

Zane Woolstenhulme

Business Administrator

Christopher Hadley

Accountant

Gayle Johnson

Payroll

Linda Parsons

Accounts Payable

Diane Taylor

Fiscal Specialist

Resources/Files

Accounts Payable

Annual Audit

As required by state law and by Board policy, Ogden City School District contracts with a local CPA firm for an annual audit to be conducted. Designed to meet the needs of a broad spectrum of readers, this report is divided into three major sections; the Introductory section, the Financial section and the Statistical and Note section.

You will find here, separated by fiscal year, the audit report, OMB Circular A-133 (Single Audit) and the graphic presentation shared by the auditors as they presented the audit to the Board of Education. Should you have need of any year prior to those listed, please contact us.

Financial Reports

Annual Financial Report

Ogden City School District's fiscal year is from July 1 through June 30. Annually a financial report is produced in conjunction with the audit report. This annual report is actually two reports; the Annual Financial Report (AFR) and the Annual Program Report (APR). The financial information contained in both reports is the same but the presentation or format of the two reports is different. The AFR forcuses on balance sheet, revenue and expenditure issues by fund. The APR presents revenue and expenditure information by program.

Presented here are the AFR and APR for the last several years. If you desire additional fiscal year information or if you have questions about these reports, please contact us.

Budget

Debt Services

As of June 30, 2009 Ogden City School District has three outstanding general obligation bond issues. Series 2006, 2007A and 2007B representing $95,299,000 of original debt showed a remaining balance of $86,299,000. Details concerning these bond issues including principal and interest payments due and the timing of said payments can be found in the Statistical Section of the Annual Audit Report, Tables 2 and 3.

In October 2009 the district sold $11,304,000 of lease revenue bonds (Qualified Zone Academy Bonds). Annual payments of $869,000 on this Series 2009 will commence September 2010 and conclude September 2024.

In February 2011 the district sold $8,931,000 of lease revenue bonds (Qualified Zone Academy Bonds). Annual payments of $596,000 on this Series 2011 will commence January 2013 and conclude January 2027.

In June 2011 the district sold $2,872,000 of lease revenue bonds (Qualified Zone Academy Bonds). Annual payments of $205,500 on this Series 2011B commence January 2013 and conclude January 2026.

Details on these bond issuances can be found by clicking on the respective button to the left. For additional inquiries, please feel free to contact us.

Payroll

How much leave can I carry over?

LICENSED

LICENSED

1. Two days of sick leave a year may be used as “flex” leave if all personal leave is depleted. Regulations for use of these “flex” days will be the same as personal days as defined in section 4-30. Teachers who have been with the district for more than fifteen (15) years may request an additional two “flex” days.

2. Written requests for use of “flex” days will be made to the building administrator. Requests should include the date(s) needed and that all other personal leave has been exhausted. The building administrator will handle the requests under the provisions for personal leave, section 4-30

CLASSIFIED

CLASSIFIED

4-10 SICK LEAVE At the beginning of each fiscal year all classified employees (except students and substitutes) who work a specified and regular number of at least four hours per day, shall be granted hours of sick leave annually. . . There will be unlimited accumulation of sick leave. 4-30 VACATION LEAVE At the beginning of each fiscal year, classified employees (except students and substitutes) who work a regular and specified number of at least four hours per day, and whose normal term of employment is twelve months, shall be granted hours of vacation leave annually . Vacation leave earned that is not used in any fiscal year may be accumulated to a maximum total of 30 days interpreted as follows: Hours Worked Per Day Maximum Hours Accumulated 8 x 30 days = 240 7 x 30 days = 210 6 x 30 days = 180 5 x 30 days = 150 4 x 30 days = 120 4-85 PERSONAL LEAVE Each school food service employee, secretary (other than 12 month), and staff assistant will be granted two (2) days of leave for personal reasons per school year, subject to the approval of the principal. Personal leave will be allowed to accumulate up to five days. Personal days accumulated in excess of five will be added to sick leave totals at the beginning of the next school year.

When can I use Bereavement Leave?

4-25 BEREAVEMENT LEAVE

In the event of the death of his or her wife; husband or immediate family, an employee may be excused from work without salary deduction according to the schedule below. Bereavement leave days shall be consecutive, and in conjunction with the funeral service, unless an exception is approved by the Superintendent. Immediate family is defined as, for both employee and employee’s spouse: Spouse up to 5 days Parents/step parents up to 5 days Children up to 5 days Grandchildren up to 5 days Brothers & sisters & in-laws up to 5 days Grandparents up to 5 days In the event of the death of other members of his or her family not defined as immediate family members, an employee will be excused from work without salary deduction for one (1) working day. The employee must notify their building administrator in writing prior to request for leave and then send a request to the Superintendent or his/her designee. Upon written request, extensions of bereavement leave (including additional travel time) may be granted by the Superintendent. The Superintendent (or his designee) will respond to all requests in writing.

Can I convert any of my sick leave into personal days?

CLASSIFIED

CLASSIFIED

4-10 SICK LEAVE At the beginning of each fiscal year all classified employees (except students and substitutes) who work a specified and regular number of at least four hours per day, shall be granted hours of sick leave annually. . . There will be unlimited accumulation of sick leave. 4-30 VACATION LEAVE At the beginning of each fiscal year, classified employees (except students and substitutes) who work a regular and specified number of at least four hours per day, and whose normal term of employment is twelve months, shall be granted hours of vacation leave annually . Vacation leave earned that is not used in any fiscal year may be accumulated to a maximum total of 30 days interpreted as follows: Hours Worked Per Day Maximum Hours Accumulated 8 x 30 days = 240 7 x 30 days = 210 6 x 30 days = 180 5 x 30 days = 150 4 x 30 days = 120 4-85 PERSONAL LEAVE Each school food service employee, secretary (other than 12 month), and staff assistant will be granted two (2) days of leave for personal reasons per school year, subject to the approval of the principal. Personal leave will be allowed to accumulate up to five days. Personal days accumulated in excess of five will be added to sick leave totals at the beginning of the next school year.

LICENSED

SICK LEAVE (10) Nine, nine and a half, and ten-month employees may use two (2) days of sick leave a year as “flex” leave if all personal leave is depleted. Nine, nine and a half, and ten-month employees who have been with the district for more than (15) years may request an additional two (2) “flex” days once personal leave is depleted. a. Written requests for use of “flex” days will be made to the building administrator/program administrator. Requests should include the date(s) needed and that all other personal leave has been exhausted. b. Administrators may only approve two nine, nine and a half, or ten-month employees for use of “flex” leave before or after a holiday.

Property Taxes

Introduction to Taxation

In Ogden City School District funding comes from three general sources: federal, state, and local funds. Federal funds account for 16.59% of the school district's General Fund revenue and is appropriated for specific purposes. State funds account for 64.20% of the district's General Fund revenue and local funding accounts for 19.21% of the district's General Fund revenues. The majority of this local portion (75%) is from property taxes. The district must impose a minimum Basic property tax levy and contribute the proceeds of that levy to the cost of providing educational services. The more Basic Levy revenue collected, the less state funding–from the Uniform School Fund–is required.

On this website, to the left, you will find a variety of documents, schedules and links to other websites all designed to provide you with additional knowledge and greater understanding of the relationship between public education and property tax. We invite you to reference these resources and if you feel we can be of assistance, contact us.

FIles/Resources

Risk Management

Ogden City School District is fortunate to be able to secure liability and property insurance coverage through the Division of Risk Management of the State of Utah. This coverage includes:

  • General Liability Coverage (Bodily Injury and Property Damage)
  • Automobile Liability Coverage (Bodily Injury and Property Damage)
  • Personal Injury Liability Coverage
  • Errors or Omissions Liability Coverage
  • Malpractice Liability Coverage

On this site you will find a variety of documents, forms or links to other sites which will hopefully be useful to you. If there is anything that we can assist you with in this area, please contact us.

UTAH DIVISION OF RISK MANAGEMENT

School Finance

ACCOUNTING CODES

Account Code Manual 2016-2017

BANK RECONCILIATION

Best Practices Checkoff Sheet

Bank Reconciliation Tutorial

BANK WEBSITES

Education First Credit Union

CREDIT CARDS

District Credit Card Procedures

Credit Card Authorization Form

Credit Card Tracking Sheet

DISTRICT POLICY

OSD Memo on Administrator Signatures

OSD Memo on Remittance of Funds

Petty Cash Policy

Money in School Buildings

EQUIPMENT

Equipment Definition

FRAUD

Fraud Triangle

PAYROLL

Teacher and Classified Extra Services Sheets are now available online. Click the Payroll panel above. For Questions please call 737-7298 for Teachers or 737-7293 for Classified.

Benefits Percentages

PURCHASING

Requisition for a District Purchase Order

Requisition for a District Payment

Davis Stores Requisition

Employee or Contractor Memo

Technology Purchase Form

RECORDS RETENTION

State Archives

REPAIRS AND MAINTENANCE

Repairs and Maintenance Memo

SALES TAX

Sales Tax Info for Public & Private Schools

Utah State Tax Commission Exemption Certificate

Ogden School District Memo on Sales Tax Exempt Purchasing

SCHOOL FEE SCHEDULE

School Fee Schedule 2017-18

TRAVEL

New Travel Forms are available in the Budgets panel (above). Please contact Paula Bosgieter at 737-7288.

Mileage Reimbursement Forms are available in the Budgets panel (above).

Please contact Linda Parsons for any questions at 737-7292.

Tax Sheltered Annuities (403b, Etc)

Ogden City School District is pleased to offer, in keeping with IRS guidelines, opportunities for employees to participate in 401(k), 403(b) and 457 savings plans.

Currently, the district has four authorized vendors ready to assist you. In accordance with IRS rules, the Board adopted a 403(b) plan in December 2008. This plan and various associated items are available on this site for your use and review.

The district also provides the ability for employees to participate in similar savings plans offered through Utah Retirement Systems. A link to their website is also provided here.

If there is any additional assistance that we might supply, please contact us.

Visit Utah Retirement Systems

Workers Compensation

We express regret that you have been injured while serving the needs of the Ogden City School District.

Please see the links below to access the appropriate forms to report your injury.

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