BASA AdminiScope, May 2020

To provide tax relief as a result of COVID-19, Governor DeWine signed Amended Substitute House Bill 197 on March 27, 2020 extending the deadline to file and pay state income tax without interest or penalty. The extension moved the filing and payment deadlines due from April 15, 2020 through June 15, 2020 to July 15, 2020. This extension includes school district income taxes. Timing of property taxes being paid and advances on settle- ments may also be affected if payments are delayed or deadlines extended. As a result of potential effects of COVID-19, school districts will be evaluating the potential of revenue decline and timing delays not only on a fiscal year-end available cash position, but also on a monthly cash flow basis as normal cycles could change during the fiscal year. School districts have very little flexibility in timing expend- itures early in the process but should evaluate those options. Although cash flow borrowing may be viewed as a last recourse in these situations, school districts can use the authority granted to issue short-term anticipation securities. This allows school districts to borrow a limited amount against certain future property tax revenues and in some cases other revenue. Repayment is required within a specified timeframe. School districts can think of it as a cash flow management tool addressing low or negative cash positions for a short period of time during the fiscal year. Short-term cash flow borrowing is not the only solution for school districts in uncertain revenue cycles, however, it is an option that can provide temporary relief until a longer-term solution is determined. School districts should contact their legal and financial advisory team to obtain further information and insight on this option.

Increasing Cash Flow During COVID-19 Through an Energy Audit

As school administrators are considering how best to deal with anticipated budget cuts for the coming school year and beyond, we would like to share an idea you can implement immediately to find revenue through energy savings. An energy audit will give you an in-depth snapshot of how your facilities are operating. Firms like Energy Optimizers, USA (BASA Premier Partner) have

a technical team who can evaluate your utility bills, perform an on-site review of lighting, mechanical and controls systems, and give you a menu of energy conservation measures to consider, including some that can be done with your own staff. The benefits of an energy audit include: • Identification of areas to reduce energy costs in your facilities

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• Increasing the life span of equipment in your facilities • Developing measures to eliminate waste and maxi- mize energy efficiency • Reduction in consumption of natural resources The audit report will allow you to set priorities and consider those measures, like LED lighting retrofits, that will give you the best return on investment and immediately reduce utility spending. Now is also a great time to take advantage of related utili- ty-funded rebates that may still be available, as these pro- grams are ending in December 2020. If you did not have the chance to see the webinar we present- ed recently on “Creating Revenue Through Utility Savings”, you can view it on the BASA website. More ideas are shared by us and new BASA partner Four Seasons Environmental, many of which can be performed using your own staff.

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Navigating Different Forms of Learning Opportunities for the 2020-2021 School Year By: Natalie N. Rothenbuecher, Esq., Pepple & Waggoner, Ltd.

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As districts prepare for the next school year, COVID-19 is requiring administrators to re-examine alternative learning opportunities that must be approved before the school year begins, such as “blended learning” and “blizzard bags.”

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Blended Learning Although used colloquially during the pandemic, “blended learning” is defined in R.C. 3301.079 as “the delivery of instruction in a combination of time in a supervised physical location away from home and online delivery whereby the student has some element of control over time, place, path, or pace of learning.” If a school district wants to begin using a blended learning model for 2020-2021, it must notify the Department of Education by July 1. While H.B. 197 permits the State Superintendent to extend or waive this deadline, as of May 15, 2020 no extension has been granted. If a school district adopts a blended learning model, Ohio law requires it to adopt specific policies and proce- dures implementing blended learning. Among other things, the procedures must address student advancement through the curriculum based on demonstrated competency/mastery of the material and the method by which each student will have access to the digital learning tools necessary to access the content. Significantly, if blended learning is made available to all district students, Ohio law exempts the school district from statutory school year hourly requirements. Districts should also determine whether a blended learning model conflicts with their negotiated agreements. Blizzard Bags “Blizzard bags” are another option available to districts. Under R.C. 3313.482, Boards must approve these plans by August 1 of each school year. As with blended learning, the deadline may be waived by the State Superin - tendent. You’ll also want to note that H.B. 197’s expansion of the number of distance learning days expires at the end of the 2019-2020 school year as of May 15, 2020, and that it will take additional legislative action to re-institute that expansion.

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Let us help you get through the pandemic with as little financial impact as possible. As a BASA Premier Partner we offer all BASA members a NO COST NO OBLIGATION energy audit during these months while buildings are empty. Contact Belinda Kenley at 937-974-1549 or bkenley@energyoptusa.com. We appreciate the work you are doing right now to ensure students get a quality educational experience, whether remotely or in school buildings. We care. Please stay safe and healthy. Submitted by Belinda Kenley, Vice President, Energy Optimizers, USA

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