Current through Register 1531, September 27, 2024
(1)
Student Data. Each school district shall adopt and
maintain a reliable data collection and retention system in which the student
data required by
603 CMR
10.00 shall be recorded. This system shall be the
basis for the district's periodic reporting of student data to the Department.
A school district shall record at least the following
information for each student enrolled in the district's schools:
(a) identifying information (name, date of
birth, parent or guardian);
(b)
demographic information, (race, national origin, gender, primary
language);
(c) residence
information (student and parent(s));
(d) custody/guardianship
information;
(e) eligibility for
free or reduced price school lunch;
(f) enrollment information (date enrolled;
date withdrawn);
(g) grade, school,
and classroom assignment;
(h)
program enrollment, membership, and personnel, in accordance with 603 CMR
10.03(2);
(i) transportation
assignment, if any;
(j) daily
attendance record;
(k) structured
learning time schedule;
(l)
individual education plan (if any);
(m) student assessment results;
(n) transcript;
(o) discipline record.
(2)
Program Data.
Districts shall maintain enrollment, membership, and personnel data, in
accordance with the program classification descriptions and reporting criteria
set forth in guidelines published by the Department, for each of the following
programs operated by the district:
Regular education ( pre-school - 12)
Special education (pre-school - 12 and ungraded)
English Language Learners
Career/Vocational Technical education (secondary and
post-secondary)
Adult/continuing education
Mc Kinney-Vento Homeless Assistance Act
Other programs
When reporting program data to the Department, school districts
shall apportion instructional personnel time in accordance with Department
guidelines.
(3)
Financial Data. Each school district shall adopt and
maintain a financial accounting system, in accordance with generally accepted
accounting principles and requirements prescribed by the Commissioner of
Revenue, in which all revenue and expenditure data shall be recorded. This
system shall be the basis for the district's periodic reporting of financial
data to the Department.
(a) Each school
district shall utilize a financial accounting system that permits the reporting
of all school district expenditures by fund source, object, and function, and
permits the reporting of certain costs by program, and school. The fund source,
object, function, program, and school classifications for which reporting shall
be required shall be those identified and described with specificity in
guidelines published by the Department
(b) In attributing expenditures to a specific
reporting category, school districts shall calculate and allocate expenditures
in accordance with reporting instructions, formulas, and any special reporting
rules set forth in the guidelines published by the Department.
(4)
Reporting.
(a)
Foundation Enrollment and Student Information. Every
school district shall report to the Department, as of October
1st, data required to determine the district's
foundation enrollment and other student information. The data required shall be
compiled and reported in accordance with guidelines published by the Department
and any supplementary instructions issued by the Department.
(b)
School Choice.
On or before April 15th of each year, every school
district that enrolls non-resident students under the school choice program
shall provide to the Department, the school choice enrollment and attendance
information required by M.G.L. c. 76, § 12B(e). The required data shall be
compiled and reported in accordance with guidelines published by the Department
and any supplementary instructions issued by the Department and shall be
utilized to calculate the tuition assessments and payments provided for by
M.G.L. c. 76, § 12B.
(c)
Charter School. Each charter school shall conduct its
pre-enrollment and enrollment processes in accordance with M.G.L. c. 71, §
89, and guidelines issued by the Department. On or before October
15th and March 1st of
each year, each charter school shall report to the Department its actual
enrollment as of October 1st and February
15th of that year. The data required shall be
compiled and reported in accordance with guidelines and any supplementary
instructions issued by the Department and shall be utilized to calculate the
tuition assessments and payments provided for by M.G.L. c. 71, §
89.
(d)
End-of-year
Financial Report. Each city, town and regional school district
shall submit an End-of-year Financial Report to the Department on or before
September 30th of each year. A district's actual
expenditure and revenue data of the prior fiscal year and estimated
expenditures and revenues of the current fiscal year shall be reported in the
form prescribed by the Department, in accordance with the category definitions
and reporting criteria set forth in guidelines published by the Department.
1. Cities, towns and regional school
districts shall file any corrections to the annual End-of-year Financial Report
as soon as they become aware of any errors or omissions in the information
reported. Such corrections may be filed until June
30th of the next year. Any corrections to the
End-of-year Financial Report so filed are subject to verification by the
Department and may be rejected if not supported by proper
documentation.
2. Cities, towns and
regional school districts shall file an amendment to the annual End-of-year
Financial Report indicating any supplemental budget action for the current
school year. Such amendments shall be filed within 30 days of the vote
approving any such supplemental appropriations.
3. Upon review of a district or
municipality's End-of-year Financial Report, the Department may require
submission of supporting documentation in cases of unusually large increases or
decreases in actual or estimated expenditures or revenues from the previous
reporting period, and may supply its own determination where the documentation
is not forthcoming or does not support the expenditures or revenues.
(e) Every school district shall
compile and report, in a timely manner, such other student, financial,
programmatic and personnel data as the Commissioner or Board of Elementary and
Secondary Education shall request.
(f) The Commissioner may, at the written
request of a school district, extend the time for submission of any report
required under 603 CMR 10.03.
(g)
At the discretion of the Commissioner, the Department may withhold release of
all or some part of a district or municipality's quarterly state school aid if
the school district has not filed the reports required under 603 CMR 10.03 in
an acceptable form by the required filing deadlines or any extensions of those
deadlines granted by the Commissioner.
(h) In instances of gross non-compliance with
the reporting requirements set forth in 603 CMR 10.03, the Commissioner may,
after giving school district and municipal officials notice and a reasonable
opportunity to correct the district's non-compliance with one or more of the
reporting requirements set forth in 603 CMR 10.03, impose a financial penalty
upon the district as provided for by M.G.L. c. 72, § 6. The Commissioner
shall determine the amount of the penalty to be imposed, up to a maximum of one
hundred and eightieth of the district's annual M.G.L. c. 70 school aid for each
day that the report is overdue.
