State/Federal Mandated Reporting

Increasingly, much of the work at the Supervisory Union includes mandated reporting required by the State or Federal governments. Below are just some examples and their reporting cadence.

Since July 2024, state and federal law have added 12 new requirements to this list, marked New below. None came with added funding or staff for the SU business office.

#Monthly

• Grant Reimbursement Report
• Bureau of Labor Statistics (BLS) Report
• DC Report
• Harvest Reimbursement Claims
• New: Child Care Contribution payments, 0.44% of Vermont wages, paid on the same schedule as Vermont withholding (Act 76 of 2023, from July 1, 2024)
• New: Act 170 merger committee data requests: budget, tax rate, debt, staffing and contract data for committee meetings, October 2026–September 2027 (see our Act 170 Hub and merger tax estimator)

#Quarterly

• Grant Expenditure Report
• SEER Report
• VT Payroll Quarterly Report (Form WHT-436)
• Health Care Employer Assessment Report (Form WHT-436, Part IV)
• Unemployment Tax Wage Report
• Retirement Reports: Vermont Municipal Employees' Retirement System (VMERS) and Vermont State Teachers' Retirement System (VSTRS)
• Medicaid Administrative Claiming (MAC) Report
• 941s (Social Security, Medicare, etc.)
• New: Child Care Contribution reconciliation (Form WHT-436, Part III), first filed for July–September 2024 wages

#Annually

• Local Education Agency (LEA) Maintenance of Effort (MOE) Calculator
• Preliminary Budget Data Collection
• Individuals with Disabilities Education Act, Part B (IDEA-B) LEA Plan Supplement with Excess Cost Provision
• State Budget Data Collection
• Statbook
• 1099s
• Affordable Care Act (ACA) Reporting
• 1095-B/C Notices
• W-2s
• Creditable Coverage Medicare
• Health Insurance BDD & Summary of Benefits and Coverage (SBC)
• Teacher / Staff Survey
• DC#04 Year End Collection
• DC#05 Tuition Census
• DC#06 Fall Census
• Child Nutrition Programs (CNP) Financial Report
• Community Eligibility Report
• Harvest School Nutrition Program
• Harvest Summer Food Service Program
• Harvest Organization Profile
• Annual financial audit, plus a Single Audit filed with the Federal Audit Clearinghouse in any year federal spending reaches $1,000,000 ($750,000 before FY26)
• SU financial report and preliminary budget to each member board by January 15, showing special education spending by district (16 V.S.A. § 261a(a)(10))
• Transportation reimbursement data to the Agency of Education (AOE)
• Report on each school's educational support system, including how Medicaid reimbursement was used (16 V.S.A. § 2904)
• New: W-2 Box 12, Code TT: qualified overtime for every Fair Labor Standards Act (FLSA) non-exempt employee, starting with the 2026 W-2s
• New: Cooperative Educational Service Area (CESA) membership, required from July 1, 2026: a board appointment and a membership fee based on enrollment (Act 170 of 2026)
• New: Budget warning ballot language required again under 16 V.S.A. § 563, starting with FY26 votes (Act 183 of 2024)
• New: Excess spending threshold test at 115.5% of the inflated statewide base in FY28, stepping down to 112.5% by FY32 (Act 169 of 2026)
• New: Tuition increase cap check on receiving-school invoices, FY28–FY32 (Act 169 of 2026)
• New: Independent school tuition eligibility check against the AOE's approved list (Act 73 of 2025, from July 1, 2025)

#One-time or periodic

• New: Act 170 merger committee final report, due September 1, 2027, ahead of the March 7, 2028 vote
• New: Act 170 school transportation survey
• New: Act 170 special education impact analysis, under forthcoming AOE guidance
• New: District Quality Standards (Rule 100) for business operations, facilities and governance, in effect July 1, 2025, with reserve fund standards added by Act 183 of 2024