CCCS Logo Bridge Image

Career and Technical Act (CTA) Frequently Asked Questions


Questions Generated from Financial Reporting Training Sessions

1. Q: How do I document the number of contact hours required for a single transcripted credit if we do not have a district policy?
  A:

Use this format and document the hours required in a memo that is signed by your superintendent:

(Example for a 55 minute schedule where students earn ½ a credit a semester): 55 minute periods * 5 days a week * 36 weeks = 9900/60(minutes in an hour)=165 hours required per transcripted credit
     
2. Q: Can the money my district pays out for PSEO for students in CTE programs be claimed as part of our contract costs?
  A: Yes, because the cost of PSEO is considered the student’s tuition
     
3. Q: For host institutions, if students are not counted toward the FTE in a program, then does that host institution still need to subtract the amount of money they were paid from that students home district/institution from their contract costs?
  A: Yes, because CTA is trying to reimburse on the actual costs of the program per CTE student.  In this case where some students are not being counted in the FTE then they are not CTE students and should bear the cost of their part of the instruction for the course.  In other cases where we have a mixed room of students, we ask the districts to prorate the costs on a percentage by CTE vs non CTE students.
     
4. Q: Our district reimburses teachers for their CTE credentials. Is this a claimable cost for CTA?
  A: No.
    back to top
5. Q: Are there any administrative paraprofessionals who can be claimed for CTA?
  A:

Yes. Both computer lab technicians and librarians can be claimed for CTA purposes as administrative paraprofessionals. To claim either, the individual must be working with CTE students.
The reportable portion of each employee's costs (salary and benefits) must be determined by considering what portion of the employee's day was spent working directly with CTE students.
     
6. Q: For contract programs, should the host institution should subtract the amount they were paid for contract services from the amount they are claiming for reimbursement even if they do not count contracted students as part of their FTE?
  A: Yes, due to the fact that the contract income is being received to offset the total costs of the host program.  If they are not deducted, the host institution would be seeking reimbursement on expenses for which they had already been reimbursed. 
     
7. Q: How do we report a class that is a CTE class where both CTE and academic credit are awarded?
  A: Your program approval must reflect the fact that for a particular CTE class both academic and CTE credit will be awarded to students. Under the course description for a CTE class the detail may indicate that both academic credit and CTE credit is awarded. If your program approval reflects this, then on the “FTE and Teacher CTE Percent Worksheet” both the CTE class and the class that students earn academic credit for will be listed as CTE classes (with the enrollment and credits earned noted). If this is not reflected in the program approval then the class that academic credit is awarded for would be recorded as a non-CTE class on the “FTE and Teacher CTE Percent Worksheet”.
     
8. Q: If supplies or equipment are bought for a program and the program closes the next year, what do you do?
  A: Notify CCCS that the program has closed and move the supplies or equipment to another CTE program that can use them. However, this should not happen because you have a five year plan in place for all of your programs and if you know a program is going to close equipment and non-consumable supplies probably should not be purchased.
    back to top
9. Q: How to report professional development expenses?
  A:

Reporting costs for professional development or travel should be associated with Books, Supplies, Other Expenses. This can be reported with the Books, Supplies, Other Worksheet (best for small CTE programs) or with the general ledger, noting which expenses are for which CTE programs (best for large CTE programs).

     
10. Q: If we have to accrue a Books, Supplies, Other expense in the same fiscal year as we receive the item or service how would we report a conference like CACTE where we register in May, and don’t attend the conference until July?
  A: Pay the registration fee in May and claim that registration fee in the fiscal year May falls in. When you register we consider that receiving an item because you have gained entrance into the conference at that point. Then in July when you go to CACTE, charge the rest of your conference expenses (hotel, transportation) to the fiscal year that July falls in.
     
11. Q: Can classroom paraprofessionals/teacher aids be claimed as a CTA expense?
  A: Yes. If the paraprofessional is helping with classroom instruction for a CTA class then those expenses (salary/benefits) are also claimable at the CTA% calculated for them. This means, to claim a paraprofessional, complete a CTE instructor percent sheet and put the paraprofessional on the Instructional Costs sheet for the program they are being claimed in. Special permission is not required from CCCS to claim these individuals.
     
12. Q: If a district has a computer buy in program where new students are given a laptop that the district pays for and the student uses the laptop for CTE and non-CTE classes while they are in high school and then at graduation the student can buy that laptop for $1, is the initial cost of the laptop claimable at the % that the student would use it for a CTE class?
  A: No, because CTA funds are intended to always be used for CTE until such time as the item is not NEEDED for the program. If a district did not intend to sell the laptops to students at graduation rather intended to continue to let other students continue to use those laptops, then this would be no different than a program purchasing computers for a program and using them for CTE and non CTE students.  In those situations, we would expect the district to assign a rational percent value to the CTE use of the computer purchased and claim only the percent of the cost that is directly related to CTE programs. In this case, the district would need to submit their rationale for how they determined the percent of time the computer was used for CTE programs.
    back to top
13. Q: How should equipment or books/supplies/other expenses be divided if the item is being used in more than one program?
  A:

Districts would need to submit their rationale for how they decide to allocate the expense. For example, if a supply was being used by students in programs X and Y and there were twice as many students in program X then it might be rational to say that 1/3 of the cost be allocated to program Y and the other 2/3 to program X.

This same rationale should be applied in cases where both CTE and non-CTE programs use an item (for example a computer lab).

     
14. Q: Do auditors look for packing slips to determine when equipment was received?
  A: Yes. What they are looking for is a way to determine that the equipment was received on some date. So packing slips would not be the only way to determine this, item received slips, and received item stamps on invoices would also be items auditors might look for to determine when an item was received.
     
15. Q: When we submit our equipment forms, how much back up documentation needs to be submitted with the initial report, how much/what should we save for an audit?
  A: Copies of the signed purchase requisition, the invoice, and proof of payment need to be submitted with your equipment worksheet. The originals should be kept for any audit that might occur.
     
16. Q: For contracted programs, who completes VE135 data on visiting students: the contracting or host institution?
  A: The owner of the program approval is responsible for the submission of data on each student in the program regardless of who claims that student FTE and associated cost for CTA purposes.
    back to top
17. Q: Our district operates an agriculture program where students take SAE. Under the old system it counted toward the instructors CTE percent. Why doesn’t it count under the new system?
  A: As the administrators handbook is currently written, only classes that students receive credit for are counted toward a teacher’s CTE percent. You have the option to address SAE in three ways:
  1. Do not count the class if there is no credit granted then you don’t need to include it in your FTE and Teacher CTE Percent Worksheet. It will not count toward your CTE percent for that teacher.
  2. Amend your program approval so SAE is counted as a for credit class. If SAE is a class for credit and is listed on your program approval then you would include it on your FTE and Teacher CTE Percent Worksheet and it would count toward your teachers CTE percent. Student FTE would be “2” for each term the course was offered.
  3. Amend or reissue your agriculture teacher’s contract for the year. If SAE is written into the contract as a defined component of the base contractual salary then that amount of pay will be 100% claimable regardless of the rest of that teachers course load. Their FTE and Teacher CTE Percent Worksheet would be calculated without SAE included as a course. However the amount of money from the salary that pays for SAE would be reported on the “instructional costs worksheet” as Contract Pay for Extra CTE Duty. If you choose this option, you will not count the class in your FTE and Teacher CTE Percent Worksheet because there is no credit granted.
  4. For further information, refer to Guidance on SAE Periods.
     
18. Q: If a district is audited, if the class name that shows up on the student schedule and the program approval match but it doesn’t match the school master schedule is that ok?
  A: The class name/description needs to be consistent between the program approval and the school/teacher class schedule. In addition, if you are audited, auditors will look at credits, so the description of the class on the student’s transcripts needs to be consistent with the program approval and class schedule.
     
19. Q: My district has an instructor who only held a valid credential for 30% of the school year. How do we prorate their salary and student enrollment in their classes?
  A: Your district would report 30% of their salary and 30% of the students enrolled in each CTE class. If an instructor was credentialed for 30% of the school year their enrollment might look like this:
  • Fall – 15 students enrolled in a course
  • Spring – 14 students enrolled in a course
Because the teacher only held a credential for 30% of the year then for the same course enrollment take 30% of each terms headcount and report that:
  • Fall - 4.5 students would be reported as enrolled
  • Spring - 4.2 students would be reported as enrolled
For that same instructor’s salary, if they normally make $50,000 and were credentialed for 30% of the year then $15,000 would be reportable on the Instructional Cost Worksheet. After that the same CTE percent that you would normally report for that individual would still apply.
    back to top
20. Q:

How do I determine what percent of the school year an instructor held a valid credential?
  A: First check the CDE website to determine the effective date of the credential. To do this go to https://forms.cde.state.co.us/pes/DOBSearch.jsp and enter the instructors social security number and date of birth. The CTE – endorsement effective date is what you are looking for; this is the CTE credential. Next you would determine how many weeks are in your school year and also how many of those weeks the instructor held a credential. Divide the weeks the instructor held a credential by the number of weeks in the school year and that will give you the percent of the school year that the instructor held a valid credential.
     
21. Q: If my district contracts with another district or community college for CTE courses that my district pays for and we claim that expense as a contracted expense, what kind of documentation do we need to keep at the district for those contracted programs?
  A: Your district would need to maintain all of the contract cost evidence (invoices, proof of payment…) as well as copies of the host institutions program approvals and copies of the host institutions instructor credentials for the year you claimed the contract costs.
     
22. Q: If my district has students enrolled in a course as a TA (teaching assistant) and they earn credit for that course how do I report it on the “FTE and Teacher CTE Percent Worksheet”? Does the TA course count toward/against the teacher CTE percent? Is this different from a study hall period where students earn credit?
  A: Courses claimed on the “FTE and Teacher CTE Percent Worksheet” should represent instructional time and credit awarded. If there is a class that meets for students who are earning TA credit (i.e. a TA training class) and there is credit awarded then the course would be reported as a non-CTE course and would contribute to the overall teacher CTE percent. If there is no class/instructional time for the student who is earning credit as a TA then the TA period would not be reported at all on the “FTE and Teacher CTE Percent Worksheet” because no instructional time is being devoted to these students. This is different from earning credit for a study hall because there is instructional time devoted to study hall; because there is credit awarded and instructional time, the study hall would be counted as a non-CTE course.
    back to top
23. Q: How do I report operation and maintenance costs of vehicles used for CTE purposes?
  A: Vehicle operation and maintenance costs would be reported on the “Books and Supplies Worksheet” in your final report. You should claim the actual amount spent for these expenses as reflected in your GL.
     
24. Q: If my district is just starting to contract with another district for CTE instruction what, ideally, would we include in our MOU for CTA reporting purposes?
  A:
  • Which district is paying for student attendance (the contracting district), which district/institution is instructing students (the host institution)
  • The fiscal year(s) that are covered by the agreement
  • The Program ID(s) for the program(s) students are attending at the host institution
  • The number of home high school credits that will be awarded for successful course/program completion
  • The amount of money to be paid to the host district for tuition per student that enrolls
  • Provision that the host district will provide copies of their program approval and teacher credentials to the contracting district annually
     
25. Q: How do I report contract programs in the following cases: when another school/college teaches the course, and when my district’s teachers teach the course and we pay the college so credit will also be awarded at the postsecondary level?
  A:

For contract programs (for example you send students to your local community college for instruction), you should report those on the “Contract Information Worksheet”. You are only concerned with high school credit awarded for these courses. You need to report the program, number of students enrolled, cost (tuition paid for the program), and amount of high school credit that was awarded for the experience. If the student fails and ends up paying the school district for the course then you would subtract that amount of money from what you could claim. For example, the district pays $5,000 to the community college for 5 students in one course. One student fails and pays the district back $1,000. On your CTA report you would claim $4,000.
If your district is paying a teacher in district for CTE instruction and also just happens to pay the college so postsecondary credit is awarded you do not report this money for CTA purposes. You have already claimed the teacher’s eligible salary expenses and the class through the “Instructional Costs Worksheet” and the “FTE and Teacher CTE Percent Worksheet” respectively. The amount of money paid to the college so college credit will be awarded is not a claimable expense in isolation.

    back to top
26. Q: If I sent a person to a CTE conference but they do not hold a CTE credential is that conference claimable for the CTA report.
  A:

No. There is not an option for CTA reimbursement for training for a non CTE individual.  It is however, fully allowable through Perkins at a 100% reimbursement rate, it should be included in your Perkins plan at the beginning of the year.
     
27. Q: Can we claim electricity expenses for a building used only for CTE courses?
  A:

No.

     
28. Q: How do I submit my completed report?
  A:

A complete report is made up of the following documents:

  • Signature page
  • Financial reporting form
  • FTE and teacher CTE percent worksheet (for each teacher)
  • Instructional cost worksheet (for each program)
  • Books and supplies worksheet (for each program if you are claiming expenses in this area)
  • Equipment worksheet (for each program if you are claiming expenses in this area)
  • Contract information worksheet (for each institution you contract with)

Once you have these complete, print them all out and mail them to the address on the signature page:

Colorado Community College System
Attention: Casey Sacks
9101 E. Lowry Blvd
Denver, CO80230
back to top
Copyright © 2008 All Rights Reserved.