Cooperative Agreement 66.0301

The following sample material contains the basic items which must be included in a 66.0301 agreement. Pages included are:

Administrative Rule, PI-14

Cooperative Agreement Contract Provisions 66.0301

66.0301 Cooperative Resolution

Sample Cooperative Contract

Sample Budget, Payment Schedule and Accounting Transactions
Fiscal Agent Agreement Account Coding
Fiscal Agent Requirements
Fiscal Agent - Example of Level Three Documentation

 

Since most 66.0301 agreements deal with Special Education programs, the enclosed material is written using Special Education examples. For programs other than Special Education, the enclosed material can be modified to reflect the appropriate cooperative programs, functions and objects.


Department of Public Instruction
Administrative Rule, PI-14
Chapter PI 14
School Finance

P1 14.0 2 Minimum uniform contract provides for section 66.0301 agreements between two or more school districts. (1) AGREEMENT. Pursuant to a resolution adopted by each of the cooperating school districts, (list participating districts) said school districts hereby mutually agree in a contract pursuant to s. 66.0301 Stats., to the following conditions:

(2) CONDITIONS.

  1. That said above parties agree and contract for the cooperation of an educational program for students, (identify by program), as hereinafter set forth;
  2. That the (identify) school district is to be the operator and fiscal agent of said program;

    (Fiscal Agent Requirements)
  3. That student membership for state aid purposes be counted by the district of residence;
  4. That the annual budget of the cooperative shall be approved by each participating district prior to the beginning of the fiscal year and that the proration of costs to each participating district be determined prior to June 30 annually on the basis of pupil participation for each district and state aid reimbursements be prorated in the same manner and paid to the participating districts. The annual budget shall include all of the applicable direct instructional costs as well as all applicable support service and non-program costs, such as administrative salaries and services, audit costs, fiscal services, custodial services, utilities, maintenance services, space rental, building administration, etc;
  5. That transportation, if required, is to be furnished by the district of residence and the special transportation aid shall be claimed by the district of residence; (if cooperative is to furnish transportation, revise this item)
  6. That the plan of operation for the cooperative shall be approved in advance of contract signing by all school district parties thereto;
  7. That variations from the budget will require prior approval of all school district boards;
  8. That the fiscal agent agrees to keep on file and available a copy of the contract.
  9. That the fiscal agent shall establish and maintain records in accordance with the uniform financial accounting system prescribed by the Department of Public Instruction;
  10. Date
  11. Signatures of president and clerk of each cooperating school district

 

 

 


 

 

 

COOPERATIVE AGREEMENT CONTRACT PROVISIONS (66.0301)

  1. Each school district should pass a resolution authorizing participation in the 66.0301 contract.
  2. The contract should mention that each district has officially adopted the resolution authorizing participation.
  3. The operational plan of the cooperative should be approved in advance of contract signing by all participating school districts.
  4. The contract should include:
    1. Purpose. (Reference to the program.)
    2. Names of the school districts involved and a reference to s. 66.0301
    3. Which school district will operate the program?
    4. Which school district will act as fiscal agent.
    5. Provision that each school district approve the annual budget prior to the beginning of the year.
    6. Provision that the proration of costs to each participating school district be determined on the basis of pupil participation from each school district.
    7. Provision that the proration of costs described in paragraph (f) be determined prior to June 30 each year.
    8. Provision that state aid reimbursements be prorated to each school district on the basis of pupil participation from each school district.
    9. Provide that variations from the budget will require approval of all participating school district boards.
    10. Provision that each school district will report its own resident children on the Fall and the January membership reports.
    11. Provision that in the case of a special education program, the fiscal agent will utilize Fund 27 as provided in the Uniform Financial Account System (WUFAR)
    12. Provision that the fiscal agent district will keep on file a copy of the plan of service and financial reports.
    13. Provision that each school district is responsible for transportation of its own children, (unless the cooperative is to provide transportation).
    14. Provision that each participating school agree to the host school's school calendar in the program area covered by the contract.
  5. The contract should be dated.
  6. The contract should be signed by the school board president and clerk of each participating school district.

 

 

 


 

 

 

66.0301 COOPERATIVE RESOLUTION

School Board Resolution

"Whereas the following school districts have handicapped children, and whereas it appears that the educational interests of all children in the school districts will be served best by the districts joining together to offer special services, as authorized by the Department of Public Instruction, to meet the needs of the handicapped children."

"Be it, and it is hereby resolved that the school boards of

_______________________________________________________________________
agree to establish and maintain, on a cooperative basis, a handicapped children's special education program(s) pursuant to section 66.0301 of the Wisconsin Statutes."




SAMPLE COOPERATIVE CONTRACT
(Section 66.0301)

Pursuant to a resolution adopted by each of the following school districts:

______________________________________________________________________________

Said school districts hereby mutually agree, pursuant to Section 66.0301 of the Wisconsin Statutes, to the following conditions:

  1. That said above parties agree and contract for the cooperation of a special education program, _____Cross Categorical ______ as hereinafter set forth;
  2. That the _________________________ School District is to be the operator and fiscal agent of _____Cross Categorical ______ programs. The School District is to be the fiscal agent;
  3. That the fiscal agent district will include all program expenditures and receipts in Fund 27 of the Wisconsin Elementary and Secondary School Accounting System (WUFAR).

    (Fiscal Agent Requirements)
  4. That student membership for state aid purposes be counted by the district of residence;
  5. That the proration of costs to each participating district be determined prior to June 30, annually, on the basis of pupil participation for each school district and state aid reimbursements prorated in the same manner and paid to the participating schools;
  6. That transportation, if required, is to be furnished by the district of residence and the special transportation aid shall also be claimed by the district of residence; (if the cooperative is to furnish transportation, revise this item)
  7. That the estimated budget and plan of operation, including payment schedule for this cooperative shall be approved in advance of contract signing by all school district parties hereto;
  8. That variations from the budget will require prior approval of all school district parties hereto;
  9. That the fiscal agent agrees to file a plan of service and the required financial reports with the Department of Public Instruction;
  10. That each participating district agrees to correlate its calendar with the host school's calendar in the program area covered by this contract;
  11. That EXAMPLE attached hereto and incorporated herein by reference includes the plan for operation and plan of payments to said operator or fiscal agent by each school district:

Dated _______________________________________
Month Day Year

Member of Cooperative
_________________________________________ President

_________________________________________ Clerk

_________________________________________ School District
 

Operator of Cooperative
_________________________________________ President

_________________________________________ Clerk

_________________________________________ School District
 

NOTE:

Each school district participating in the cooperative agreement, and receiving a specific service, will negotiate a separate contract with the district operating the program (usually this is the fiscal agent district). For example, if districts A, C, F, G, and H are each receiving services from district J for Psychological Services, each of these receiving districts will negotiate a contract with district J for these services.

 

 

 


 

 

 

 

SAMPLE BUDGET Program Area - Cross Categorical

DIRECT DISBURSEMENTS

Salary $26,000,000 27-100-158 000 011
Fringe Benefits    
Retirement 2,560.00 27-212-158 000 011
Social Security 1,400.00 27 222 158 000 011
Health Insurance 2,700.00 27 245 158 000 011
Long Term Disability 125.00 27 251 158 000 011
Travel 750.00 27-341-256 000 011
Supplies 300.00 27 410 158 000 019

INDIRECT DISBURSEMENTS

Audit 35.00 10 310 231 000
Fiscal Salaries 160.00 10 100 252 000
Fiscal Fringe Benefits 50.00 10 200 252 000
Custodial Salaries 240.00 10 100 253 000
Custodial Fringe Benefits 70.00 10 200 253 000
Utilities 60.00 10 330 253 000
Total Costs $34,800.00  

RECEIPTS

Received from School District "A" $ 6,960.00 27 346 500 000
Received from School District "B" 6,960.00 27 346 500 000
Received from School District "C" 20,880.00 27 346 500 000
(Fiscal Agent)    
Total Receipts $34,800.00  

Basis For Proration of Costs

School District Number of Students Percent Participation Cost Code
A 2 20% $6,960.00 27-382-436-000-019
B 2 20% $6,960.00 27-382-436-000-019
C 6 60% $20,880.00 10-827-410-000 *Part of Final Fund 10 Transfer
Total 10 100% $34,800.00  

 

 

 

 

NOTE:

 

 

 

 

The state reimbursement payment for the prior fiscal year will be received during the current fiscal year. Upon receipt, the fiscal agent will enter it in Fund 27 Account Number 27-611-500-000 and immediately pay each non-fiscal agent district which participated the prior year its prorated share. Payments will be coded to Account 27-937-490-000-019. The participating districts will record this receipt in Account 27-316 500 000.

SAMPLE PAYMENT SCHEDULE
School District "A"  
1. January 15 $ 2,320
2. March 15 $2,320
3. May 15 $2,320
School District "B"  
1. January 15 $ 2,320
2. March 15 $2,320
3. May 15 $2,320
School District "C"  
1. June 15 $20,880.00*
* Reduces the required Fund 10 Transfer (27-827-410-000)  

 

 

 

 

ACCOUNTING TRANSACTIONS FOR 66.0301 SPECIAL EDUCATION COOP PROGRAM

 

 

 

 

1. Fiscal Agent District Share of Coop Cost

10- 827- 410- 000

Fiscal Agent Share is Included in the Transfer from Fund 10 to Close Out Fund 27.
 

2. Non-Fiscal Agent District Payment to Fiscal Agent

27- 382- 436- 000
 

3. Fiscal Agent Receipt of Non-Fiscal Agent District Payment

27- 346- 500- 000
 

4. Fiscal Agent Receipt of State Special Education Aid Payment

27- 611- 500- 000
 

5. Fiscal Agent Transit of Aid to Non-Fiscal Agent District

27- 936- 490- 000

For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114
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