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Authorizer Fee Worksheet Instructions
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How To Use This Worksheet
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Tab 1 - Instructions: This tab provides instructions on how to complete this Worksheet. This Worksheet is the template that authorizers shall complete to report on their use of charter school authorizer fees during the most recently completed school year (July 1 - June 30, referred to as the "report year"). Authorizers must send the completed report to the Tennessee Department of Education at Charter.Schools@tn.gov by December 1 of each year. Each authorizer fee report will be posted on the Department of Education's website.
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Tab 2 - Legal Requirements: This tab explains the statutory basis of the authorizer fee.
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Tab 3 - Allowable Expenses: This tab identifies the allowable uses of authorizer fees, as specified in State Board of Education Rule 0520-14-01-.05(5).
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Tab 4 - Authorizer Fee Revenues: This tab calculates the fee revenue collected by authorizers from each charter school during the report year. Enter the name of each school for which you serve as authorizer, the total state and local funding that the school collected during the report year, and the applicable fee percentage determined by statute. The worksheet will calculate the remainder of the columns to determine the fee revenue that should have been collected by the authorizer. If additional lines are needed, please feel free to add them.
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Tab 5 - Authorizer Fee Expenses: This tab itemizes the expenses incurred by the authorizer in support of its charter schools during the report year. Enter the applicable account and line item numbers, amount, description and rationale for every expense incurred during the report year on behalf of charter schools. Account and line item numbers are provided by the Comptroller's Office and can be found at https://comptroller.tn.gov/content/dam/cot/la/documents/chart/Chart.pdf. Each expense should align with an Allowable Expense in Tab 3. Salaries should include benefits. If the authorizer employs or contracts with personnel whose work is not fully dedicated to charter schools, indicate the percentage of their time devoted to charter activities and provide a description of the activities. If additional lines are needed, please feel free to add them.
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Tab 6 - Sample Revenue Page - This is an example of a completed revenue page (Tab 4).
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Tab 7 - Sample Expense Page - This is an example of a completed expense page (Tab 5).
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