PERFORMANCE BUDGETING SOFTWARE (PB) Items in the training folder USERID Contact information PowerPoint presentation 2012-2013 FY 13 Budget Allocation notice

PERFORMANCE BUDGETING SOFTWARE (PB)

Items in the training folder

USERID Contact information PowerPoint presentation 2012-2013 FY 13 Budget Allocation notice Report A – 2010-2011 FY 11 complete year budget by function Report B – 2010-2011 FY 11 complete year budget/expenditure function account codes Report C - 2011 – 2012 FY 12 current year budget by function (partial year) Report D – 2011 – 2012 FY 12 current year budget/expenditure function account codes Report E - Report D used to predict the remaining year expenditures Evaluation sheet

Contact Information

Anne Hazzan Assistant Superintendent of Finance281-985-6222 [email protected]

Lee Davidson, CPA, RTSBA Director of Accounting and Business Services281-985-6244 [email protected]

Laginia Jones Accountant responsibilities: budget, investments, asset management

281-985-6063 [email protected]

Dedrea Norman, CPA Accountant responsibilities: grants, time and attendance, AESOP, booster club


Irlanda Cassidy Accountant responsibilities: fixed assets, PEIMS, SHARS


Derek Bibb Accountant responsibilities: monthly close out, time and attendance


Patricia Ruiz Accountant responsibilities: campus liaisons, cash management


Merredith Hunt Bookkeeper281-985-6250 [email protected]

Ninfa Lopez Bookkeeper281-985-7333 [email protected]

Budget Training FY 13 2012-2013 school year

Dividing up the operational piece of the pie!!


Dividing up the operational piece of the pie!!199.001 – Department’s budget

220 22

122

2223

224

225

Dividing up the 199.003 Principal’s budget Pie

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• 199 General Fund – Operational budget199.001 Departments

199.003 Principal’s budget

199.004 State Comp Ed

199.007 High School Allotment

199.008 Virtual School

Function 11 Instruction

Function 34 Transportation

Function 12 Resources and Media Services

Function 13 Instructional Staff and Curriculum Dev

Function 21 Instructional Administration

Function 23 School Administration

Function 31 Guidance

Function 32 Attendance and Social Programs

Function 33 Student Health

Function 36 Co-curriculum

Function 41 General Administration

Function 51 Facilities Maintenance

Function 52 Security

Function 53 Technology

Function 61 Community Services

199.001.department budget

Function Level (roll up level – locked down and restricted at this level)





199.001.department budget Sample Transportation Budget

Function Level (roll up level – locked down and restricted at this level)



Function 12, Resources and Media Services







199.001.department budget Sample budget Department 280 – Anne Hazzan

Function Level (roll up level)










61XX Salary

62 XX Contracted Services

63XX General Supplies

64XX Miscellaneous

Object Level – not restricted! Can move budget around between objects WITHIN the same function. It does require clean up in the form of an inter function Budget Amendment.











61XX Salary


63XX General Supplies64XX Miscellaneous

$ 20,000

$ 30,000

$ 35,000

$100,000

$200,000

Within the same function• A budget amendment is needed to clean up

the negative account balances at the end of the month.

• Take care and clean up your balances… otherwise …. A more restrictive lockdown can be implemented.

Which function do I use?

Function 11: • A field trip for academic purposes. • A copy machine that the teachers use to make

copies for the students. • Supplies purchased that will be used in the

classroom. • Treats for the students directly related to

instructional achievement.

Function 12: • Supplies purchased for the library/media

center.• Items related directly to the operation of the

media center – rolling book cart

Function 13: Instructional Staff and Curriculum Development

• Staff training (teacher, librarians function 11 & 12)• Curriculum writing sessions

Function 21: Instructional development:• Resource center expenditures

Function 23: School administration:• Supplies for the front office and other office areas.• Principal and AP salaries• Mailing home students’ report cards.

Function 31: Guidance• Counselor’s office supplies• Counselor’s salary

Function 32: Attendance & Social Programs• Truancy officers and supplies

Function 33: Student Health Services• Nurses • Expenditures for health related issues

Function 34: Transportation• Bus Driver’s salaries• Supplies and equipment for transporting students• Tires

Function 36: Co-curriculum• Athletics• Fine Arts• Carnivals• T-shirts to participate in a school wide fun run.

Function 41: General Administration (normally not used at a school)

• Central office supplies

Function 51: Facilities Maintenance• Up keep of the building and playground.

Function 52: Security• Security pay at a weekend event• Security cameras in the parking lot

Function 53: Technology• Purchase of computers, software etc

Function 61: Community Services• Community Wide Garage Sale expenses

Review - Identify the appropriate function

• The purchase of blue and pink paper to demonstrate right angles – student hands-on activity.

• The purchase of pencils for student’s who receive 100% on their spelling test.

• Sam’s membership club dues• Sam’s membership for athletics/clubs• Attendance incentives for the students – bicycle, $10 iTunes cards • Teacher incentives for getting the students to achieve the classroom benchmark

goals.• Taking students to splashtown – missed no more than three days, no office

referrals, passing• Purchasing t-shirts for all students who participate in a fun run• Conference registration for teachers attending Region IV workshops• Conference registration for principals and APs• Cost of postage used to mail home student report cards.

• The math specialist instructor wants to purchase solid shapes for all middle school math labs.

Either 21 and location 998 OR 11 and each middle school location

• The transportation department wants to buy security cameras for the parking lot.

• The special education department (Katherine Seals) wants to have a working lunch with all the employees at Drew Academy Function 21

• The athletic department is paying for meals for all the basketball players going to a district tournament.

• The English test coordinator purchases journal notebooks for all 3rd grade elementary students in the district.

Either 21 and location 998 OR 11 and each elementary school location

• The technology department is paying the district phone bill.

Coding " DO NOTS" ( combinations rejected by PEIMS)

Function Function Description Program Departments

11 Instruction Can not be coded with a program 99Must be identified with a campus only. Can not use 7XX, 998 or 999 with a Function 11

12 Instructional Resources and Media Services

13Curriculum Development and Instructional Staff

Development

21 Instructional Leadership 998 or 999 is used as the department code with function 21, when a department orders on behalf of a campus

23 School Leadership

31 Guidance counseling and Evaluation service

32 Social wk Service

33 Health Services

34 Transportation Transportation Only

35 Food Service (Child Nutrition Fund Only) Child Nutrition Only

36 Extracurricular Activities Use only program intent code 91 or 99

41 General Administration Can only be coded with 7XX Dept, can not be coded with a campus

51 Facilities maintenance and Operations

52 Security and Monitoring Services

53 Data Processing Services

61 Community Services

71 Debt Services

81 Facilities Acquisition and construction Construction Projects










61XX Salary


63XX General Supplies

64XX Miscellaneous

Object Level – not restricted! Can move budget around between objects WITHIN the same function. It does require clean up in the form of an inter function Budget Amendment.


$100,000

6399.00 - $25,0006399.01 10,0006399.05 - 100

6269 .00 $50,900

6499.00 $14,000

No need for 61XX

Function Level Lockdown budgeting – The manager can encumber up to $100,000 within the function but when the function grand total is reached – all encumbrance will stop

Function Level Lockdown budgeting – • The manager can encumber up to $100,000

within the function but when the function grand total is reached – all encumbrances will stop.

• The budget rolls up to the appropriation unit.• There needs to be a monthly clean up on the

account code’s budget.• We still do line item budgeting and line item

encumbrance BUT we do not lock the system to the line item we lock the system to the function via appropriation unit.

Function 11 Instruction$35,000


Function 12, Resources and Media Services

Function 13 Instructional Staff and Curriculum Dev

Function 21 Instructional Administration

Function 23, School Administration

Function 31 Guidance

Function 32 Attendance and Social Programs





Function 52 Security$200


Function 61 Community Services

Between function transfers

Example: $200 in security and all the security camera broke at one time. You need $1,600 for new security cameras. The only function with extra money is function 11, so a Budget Amendment will need to be submitted to move budget from function 11 to Function 52 for $1,400.00.

Two types of Budget Amendments (BA)

WITHIN the function (inter function)

Between functions (transfer budget from

one function to another)

Send to Budget Amendment box (Laginia Jones)

Be careful of duplicates (create a numbering system when you submit it to central office.

Area superintendents DO NOT need to approve the Budget Amendment

Budget Amendments are posted about three times a week

Send to Budget Amendment box (Laginia Jones)

Be careful of duplicates (create a numbering system when you submit it to central office.

Area superintendents DO NOT need to approve the Budget Amendments (departments need approval from supervisor)

Budget Amendments are posted after the monthly Board Meetings

Budget Amendments

• 199.003 – send the budget amendments to the BA email box or to Gina Jones (Laginia Jones) in the central office.

• 199.001 – Departments – to department superintendent (Dr. Blanson, Dr. Bamberg etc)

• Within function budget amendments are posted two to three times a week.

• Between function budget amendments are posted Wednesday morning following approval at the Board Meeting.

A Budget Amendment calendar will be posted on the Accounting Business Services website.

BOARD APPROVED BUDGET AMENDMENT SCHEDULE

Board Meeting DatesBudget Amendment Due to Accounting

Dept. DatesBudget Amendment Processed in AMS

Date

July 17, 2012 July 10, 2012 July 19, 2012

August 21, 2012 August 14, 2012 August 22, 2012

September 18, 2012 September 11, 2012 September 20, 2012

October 16, 2012 October 9, 2012 October 18, 2012

November 13, 2012 November 6, 2012 November 15, 2012

December 11, 2012 December 4, 2012 December 13, 2012

January 15, 2013 January 8, 2013 January 17, 2013

February 19, 2013 February 12, 2013 February 21, 2013

March 19, 2013 March 5, 2013 March 21, 2013

April 16, 2013 April 9, 2013 April 18, 2013

May 21, 2013 May 14, 2013 May 23, 2013

June 18, 2013 June 11, 2013 June 20, 2013

*Budget Amendments that cross functions must be submitted to the Board of Trustees for approval before the request can be processed in AMS

**The Board of Trustee conducts school business at regularly scheduled public meetings on the third Tuesday of each month, unless there are conflicts with other important dates.

Sample Budget Amendments

How to disburse the principal’s budget to each account code.

It is now time to review your reports and make your best prediction on how much budget needs to be allocated to each function and select account codes which need budget. All account code budget lines need to add up to the total amount on the allocation sheet

Documents

PERFORMANCE BUDGETING SOFTWARE (PB) Items in the training folder USERID Contact information PowerPoint presentation 2012-2013 FY 13 Budget Allocation notice