Budget Training Budget

Transcription

1 Budget Training Budget Presented by: Cynthia Medrano-Richards Chief Financial Officer March 25 & 26, 2013

2 Table of Contents Page No. 1. Contacts 3 2. Account Code Structure 6 3. Budget Development Budget Development Input 46 A. Log into SunGard B. Budget Entering Process C. Find an Account D. Modify an Amount E. Delete a Budget Record F. Print Budget Development Report 2

3 1. CONTACTS 3

4 Business Office Contacts: Rosie Diaz Budget Specialist Funds 163 Advanced Academics 164 Bilingual 183 Athletics 184 Fine Arts 199 D 199 E 199 G 199 L Revenues xx-66xx-0xx Function xx Cynthia Medrano-Richards Chief Financial Officer Janie Brooks Budget Specialist Funds 153 High School Allotment 193 State Compensatory Function xx Departments 199 B 199 F 199 H 199 I 199 J 199 M 199 P 199 T V Fabiola Barberena Staff Accountant Funds Food Service 162 Career and Technical 173 Special Education 197 QSCN Capital Projects Function xx * Rosie Cantu Secretary Funds 199-xxx-A Campuses 599 Debt 713 Safe & Secure 752 Print Shop 4

5 2. ACCOUNT CODE STRUCTURE TEA FINANCIAL ACCOUNTABILITY SYSTEM RESOURCE GUIDE (FASRG) BUDGET MODULE SITE BASED DECISION MAKING MODULE ZERO-BASE BUDGETING PERFORMANCE BUDGETING BUDGET PREPARATION MANUAL 5

6 Account Code Structure The District uses the following 20-digit account code structure mandated by TEA with the 10 th, 11 th, 18 th, 19 th,and 20 th digits designated for local optional use: FUND FUNCTION OBJECT SUB-OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE X X X X X X X X X X X X X X X X X X X X (D) (B) (A) (C) ELEMENTARY: FUND FUNCTION OBJECT SUB-OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE X X 6 X X X TO Y 1 1 / 9 9 A 0 0 MIDDLE SCHOOL: FUND FUNCTION OBJECT SUB-OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE X X 6 X X X TO Y 1 1 / 9 1/ 9 9 A 0 0 HIGH SCHOOL: FUND FUNCTION OBJECT SUB-OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE X X 6 X X X TO Y 1 1 / 9 1/9 9 A 0 0 A = Sub-object may be used for the 62xx-66xx class objects only. B = Expenses 6xxx C = 11,91,99 (Campus) D = Function correlates with the Program Code (Campus) 6

7 Account Code Structure - Continued FUNDS: FUND FC OBJECT SUB-OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE X X 6 X X X 0 0 X X X Y X X DEPARTMENTS: FUND FC OBJECT SUB-OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE 199 X X 6 X X X Y X X T, M,P 0 0 T, M, P = Sample of 18 th Digit GRANTS: FND FC OBJECT SUB-OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE X X 6 X X X 0 0 X X X X X X Y, P, T 0 = Single Grant Funds Y,P,T = Sample of Multi Grant Funds 7

8 Account Code Structure - Continued SunGard FND FC OBJT SO ORG Y PM G PC Key XXX XX XX XXX X XX X XX (16 Characters) Object XXXX (4 Characters) 20-Digit Account Code Structure 8

9 A. OBJECT CODE Budget Preparation Manual Reference Pages: Section III-61 Section III-90 Section III-54 9

10 Account Code Structure Continued Object Codes (TEA Defined) III-61 10

11 Account Code Structure Continued Object Codes Sample III-90 11

12 Account Code Structure Continued District s Object Codes III-54 12

13 B. FUNCTION CODE Budget Preparation Manual Reference Pages: Section III-7 Section III-9 Section III-6 Section III

14 Account Code Structure Continued Function Codes (TEA Defined) III-7 14

15 Account Code Structure Continued Function Codes (TEA Defined) III-9 15

16 Account Code Structure Continued District s Function Codes III-6 16

17 Account Code Structure Continued Function/Object Accounting Matrix III

18 C. PROGRAM INTENT CODE Budget Preparation Manual Reference Pages: Section III-121 Section III-125 Section III-120 Section III

19 Account Code Structure Continued Program Intent Codes (TEA Defined) III

20 Account Code Structure Continued Program Intent Code (TEA Defined) III

21 Account Code Structure Continued District s Program Intent Codes III

22 Account Code Structure Continued District s Program Intent Codes III

23 D. SUB-OBJECT (62xx 66xx) (Local Option) Sub-Object 00 is allowable Budget Preparation Manual Reference Pages: Section III

24 Account Code Structure Continued Sub-Object Codes (Local Option) III

25 3. BUDGET DEVELOPMENT 25

26 Budget Development 6100 Payroll Costs Do not budget for 6119 Professional Salaries and 6129 Paraprofessional Salaries Budget for all other salaries and related fringe benefits 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs 6500 Debt Service Capital Leases and Loans 6600 Capital Outlay Assets with a per unit cost of more than $5,

27 Zero-Base Budgeting and Performance Budgeting The Budget should incorporate the use of Zero-Base Budgeting (ZBB) and Performance Budgeting. The basic tenet of ZBB is that program activities and services must be justified annually during the budget development process. The central thrust of ZBB is the elimination of outdated efforts and expenditures and concentration of resources where they are most effective, all achieved by an annual review of all program activities and expenditures. The focus of Performance Budgeting is on efficiency based on the measurement of the cost. Budgeted expenditures are based upon standard costs multiplied by the number of units of an activity to be provided in that period. Expenditures may be based simply on the activities/levels of service to be provided utilizing standard unit costs and focusing on outcomes and accomplishments. For more information on Zero-Base Budgeting and Performance Budgeting, please refer to the following link; 27

28 Budget Development - Continued Identify Fixed and Recurring Costs such as: Copier Rental Postage Telephone/Cellular Phones Lease/Loans Insurance Contracts Identify Variable Costs such as: Overtime & Related Fringe Benefits Supplies Travel Reading Materials Subscriptions Segregate Needs and Wants Prioritize Needs Print Historical Data from 7/1/11 to 06/30/2012 Review Required Budget Inclusion Forms Budget Preparation Manual Section IV Review Optional Budget Inclusion Forms Budget Preparation Manual Section V 28

29 BUDGET INCLUSION FORM SAMPLES 29

30 Required Budget Inclusion Form Sample IV-11 30

31 Optional Budget Inclusion Form Sample V-14 31

32 SALARY INFORMATION 32

33 Budget Development Salary Information 1. The following are valid Sub-objects allowable for payroll: 00 General SD Staff Development ME Transportation Mechanics ES Summer School Elementary (For Org 699 only) MS Summer School Middle School (For Org 699 only) HS Summer School High School (For Org 699 only) 3V For the IB Program Organization 007 with a Project Group Code (18 th Digit) T and Fund 397 4V For Fund 397 5V For Fund 397 G3 is allowable for Funds 211 2S For Fund Fund 183 (Athletics) will keep all of its Sub-objects, except for Function 52, Object 6121 which should have Sub-objects of 00 Example: xxx-Y Fund 184 (Fine Arts) should have Sub-object of 00, except for: function 11 for Object 6112 function 11, 36 for Object 6118 function 33 Object 6118 Org 805 function 36 for Object 6121 and 6125 function 51 and 52 for Object 6121 Org 805 Example: 184-xx-611x-BZ-xxx-Y-xx-0-00 Example: BZ-805-Y-xx-0-00 Example: x-BZ-xxx-Y-xx-0-00 Example: BZ-805-Y-xx

34 Budget Development Salary Information - Continued 4. Fund 199 The following Objects must have a letter in the Project Group (18 th Digit) if it meets the criteria listed below: Teacher substitutes for Authorized School Business-only Function Extra-duty testing, after school tutoring, staff development Substitute for support personnel-instructional staff only 6121 Overtime Part-time support personnel Allowable Project Group Code (18 th Digit) for objects listed above: A Campus B Bilingual Program (5 year strategic plan) F IB Expansion (5 year strategic plan) H MET at ECH (5 year strategic plan) J Dyslexia Program (5 year strategic plan) M C & I P Facilities, Maintenance and Operations T Department V Avid (5 year strategic plan) 34

35 Budget Development Salary Information - Continued 5. Fund 199, The following Objects must have a 0 in the Project Group Code (18 th Digit) if it meets the criteria listed below: 6112 Teacher Substitutes for (personal illness, illness or death in immediate family, family emergency, personal business leave, jury duty, mandatory court appearance, military leave, and vacation) only Function Academic UIL High Schools, Middle Schools Function 36 High School Department Chair Function 13 I & G Stipend Functions 31 and 36 with Organization 005 Middle School Department Chair/ Team Leaders Function 13 Principal Stipend Function Substitutes for Support Personnel for (personal illness, illness or death in immediate family, family emergency, personal business leave, jury duty, mandatory court appearance, military leave, and vacation) only Function The following funds should always have a Project Group Code (18 th Digit) of 0: 101 Food Service 153 High School Allotment 162 Career & Technology 163 Advanced Academics 164 Bilingual 173 Special Ed 193 State Comp 713 Safe & Secure 752 Print Shop 35

36 Budget Development Salary Information - Continued 7. All Grant Funds (2xx, 3xx, 4xx) should have the Fiscal Year (15 th Digit) corresponding to the grant year. If the Fund has only one grant, the Project Group Code (18 th Digit) should be 0. If the Fund has more than one grant within the Fund, then it will most likely have a letter designation in the Project Group Code (18 th Digit). 8. For all funds, the Project Code (19 th & 20 th Digit) should be 00, no exceptions. 9. Organization 998 is allowable for Funds 193, 211 and Warehouse Function 51, Object Code 6121, with department 800 the Project Group (18 th Digit) should be T. 11. Facilities Maintenance and Operations Function 51, Object Code 6121, with departments 803, 808, 814 and 817 the Project Group (18 th Digit) should be P. 12. Facilities Maintenance and Operations Function 51, Object Code 6121, with campuses the Project Group (18th Digit) should be P. 13. Police Department Function 52, Object Code 6121, with department 801 the Project Group (18th Digit) should be T. 14. Fund 199 does not allow overtime for the following: a. Overtime incurred for account: Y (PIC Career Technical) Must be paid from: b. Overtime incurred for account: Y (PIC Gifted and Talented) Must be paid from: Y c. Overtime incurred for account: Y (PIC Bilingual Education) Must be paid from: Y d. Overtime incurred for account: Y (PIC Students with Disabilities) Unallowable e. Overtime incurred for account: Y (PIC Accelerated Education ) Must be paid from: Y

37 Budget Development Salary Information 61xx 1. The following salaries are budgeted and input by Local Funds (101 to 193), Campuses, Departments, Safe & Secure, Print Shop and Grant Funds (200 to 400): 6112 Substitutes Substitute requests for long term vacancies/positions need to be PRE-APPROVED BY HUMAN RESOURCES so that the budget can be confirmed Professional, Part-time 6118 Extra Duty for Testing, After School Tutoring, Staff Development, etc Over-time for Support Personnel (Tutoring, After School Coaching) 6122 Substitutes 6125 Part-time for Support Personnel Fringe Benefits must be budgeted and input for salaries listed above. Fringe benefits are part of the campus allocation, department benchmark, fund benchmark, and grant budget. 2. The following salaries and related fringe benefits are budgeted and input by the Human Resources Department: 6119 Teachers and Other Professional Personnel 6129 Support Personnel 6118 Extra Duty Pay for Fine Arts Stipends and Athletics Stipends 37

38 Budget Development Salary Information Continued The following salaries and related fringe benefits are budgeted and input by the Business Office Only Fund 199 for all below: 6112 Teacher Substitutes for: Personal Illness Jury Duty Illness in Immediate Family Mandatory Court Appearance Death in Immediate Family Military Leave Family Emergency Vacation Personal Business Leave 6118 Academic UIL for High Schools and Middle Schools High School Department Chair I&G Alternative Teacher Stipend Middle School Department Chair Middle School Team Leaders 6122 Substitutes for Support Personnel Personal Illness Illness in Immediate Family Death in Immediate Family Family Emergency Personal Business Leave Jury Duty Mandatory Court Appearance Military Leave Vacation 6144 Regular On Behalf (ON) 6144 Medicare Part D on Behalf (MD) 6149 Retirees 38

39 Budget Development Salary Information Continued Local/State Funding Federal Funding 6118 Professional Extra Duty-Local or State 6118 Professional Extra Duty-Federal and/or Para-Professional Extra Duty/Overtime-Federal (500 x.0145) Medicare / (500 x ) Workers Comp (500 x.0145) Medicare [500 x ( )] TRS (500 x ) Workers Comp [500 x ( )] TRS 6121 Para-Professional Extra Duty/Overtime- Local or State Substitute Teachers (500 x.0145) Medicare 6117 Professional Part-Time (500 x ) Workers Comp 6122 Substitute Instructional Aides [500 x ( )] TRS 6125 Para-Professional Part-Time 6121 Food Service, Maintenance, Police, /6117 Local, State, or Federal Transportation Extra Duty/Overtime 6122/6125 Local (500 x.0145) Medicare (500 x ) Workers Comp (500 x.0145) Medicare ($2 Per Bi-weekly Payperiod TEC (500 x ) Workers Comp Per Individual) [(500 x ( )] TRS 6148 Perfect Attendance 6125 MISD Student-School Sponsored Work Program Local, State or Federal (500 x.0145) Medicare (500 x ) Workers Comp (500 x ) Workers Comp FUND SOURCES: FUND SOURCES: (Local) (Federal) ,435-0, (State) 435-L, (Local) 713 & 752 (Local) *All Examples Assume a $500 Gross Pay *All Budget Figures Are Rounded to the Nearest Dollar 39

40 Budget Development Salary Information Continued SMART FIND EXPRESS (SFE) ABSENCE RECORDING/SUBSTITUTE REPORTING SYSTEM (6112) Employees will not be able to enter 0 for campus allocated substitutes codes or for any authorized school business absences in the substitute calling system. A 5-digit substitute code will be required for all authorized school business absences for employees requiring a substitute. These assigned codes are now campus specific and cannot be used by other locations. A 5-digit substitute code should be requested from the fund administrators and provided to employees with adequate time to record the absence properly in the substitute calling system. Principals/Department heads will be responsible for information submitted daily to Payroll on the daily Job Reports. After-the-Fact memos should be kept to a minimum. After-the-Fact memos should be used for vacancies, student teachers, substitutes for long term substitutes and changes in absence reasons. Changes after the daily Job Reports that are submitted to Payroll will be reflected in the next payroll cycle. All changes should be entered in the Smart Find Express system by the campus/department. Once the changes have been entered, the report should be printed, signed by substitutes, signed by the principal/department head and submitted to Payroll daily. Daily Job Reports cannot be accepted with any handwritten changes. 40

41 Lease and/or Loan Payments Any campus/department that has a lease and/or loan payment will need to establish accounts for the principal and interest as follows: Capital Lease Principal Object = 6512 Capital Lease Interest Object = 6522 Loan Principal = 6513 Loan Interest = 6523 Leases: Three Apple Leases 41

42 Professional vs. Consultant Services 6219 Professional Services Expenditures for services rendered by personnel who are not on the payroll of the School District and are required to be licensed or registered with the state such as: Architects Optometrists Landscape Architects Engineers Appraisal Services Surveyors Doctors Nurses 6291 Consulting Services Expenditures refers to the practice of helping districts to improve performance through analysis of existing problems and development of future plans. 42

43 Coding Campuses will only use an A in the Project Group Field. State and Local funds (1xx) do not use an A, T or M in the Project Group Field. This group will use a 0 (zero) for the Project Group Field. Grants do not use an A in the Project Group Field. 43

44 Overview Budget Input Date March 21, 2013 through April 19, Campuses: Plan your budget using the campus allocation amount located in Section I of the Budget Preparation Manual. After your budget has been entered online, a copy of the Budget Development Report must be approved and initialed by your principal and forwarded to Business Office no later than April 19, Please retain a copy of the report. Departments and State and Local Funds (1xx) and Safe & Secure, Print Shop Funds (7xx): Departments and Funds will plan budgets based on benchmarks. Funds 1xx and 7xx will input revenues as a positive amount (5xxx-00) and input Administrative Costs as a negative amount (5xxx ), if applicable. After your budget has been entered online, a copy of the Budget Development Report must be approved and initialed by the budget manager and forwarded to the Business Office no later than April 19, Please retain a copy of the report. 44

45 Overview - Continued Grants Funds (2xx, 3xx and 4xx): Grants will plan budgets based on tentative NOGA entitlements or estimated NOGA funding levels. Include a copy of the NOGA and Budget Summary with the Budget Development Report. Revenues must equal expenses. Input revenues as a positive amount (5xxx-00) Input Indirect Costs as a negative amount (5xxx-01), if applicable. If the grant includes contract salaries to be entered by Human Resources, then the report will balance as follows: Report Print-Out Revenues $50,000 Expenses $30,000 Manually write on the report: Salaries input by Human Resources are $20,000 Therefore, Revenues of $50,000 equals Expenses of $30,000 + HR Salaries of $20,000 After your budget has been entered online, a copy of the Budget Development Report must be approved and initialed by the Grant Manager and forwarded to the Business Office no later than April 12, Please retain a copy of the report. 45

46 4. BUDGET DEVELOPMENT INPUT 46

47 4.A LOG INTO SUNGARD Budget Preparation Manual Reference Pages: Section VI 47

48 Log into SunGard Step 1 IFAS Web Site Address is Step 1. A Username Password Step 1. B 48

49 4.B BUDGET ENTERING PROCESS 49

50 Screen to begin budget entering process Steps 2 through 4 2. All Tab 4. Command Box 3. IFAS Folder BD Budget Item Detail UP Updated Budget Item Details DA Budget Item Detail Information 50

51 Step 5 Screen Display 51

52 Steps 6 through GL 8. Fiscal Year will default to 2014 Record Accepted 11. Reference Field 7. Account Number 9. Remains Blank 10. Version Remains Blank 16. Justification 14. Remains Blank 12. Description 15. Budget Amount Required Fields Optional Field Account Number Justification Fiscal Year Version Reference Description Budget Amount Use whole dollars only, and do not use cents or decimals. Click outside of the Justification Field and press enter. After you press Enter, a green check mark ( ) will appear on menu bar indicating that the entry has been accepted. 52

53 How to Create a Reference Number At the Reference Field, you will type: A) Your organization number, campus number or fund number = i.e., 802, 001 or 211 *B) An A, B, C, etc., to differentiate each time you log out then back in = A C) The date = Month 1 digit and Date 2 digits = 325 = (March 25) D) Your log-in = RPENA (Example) 1 st Log In of the Day 2 nd Log In of the Day March 25 Sample: 730A325RPENA 730B325RPENA March 26 Sample: 730A326RPENA 730B326RPENA * If you log-out before you finish entering your budget, when you log back in you will need to add a different letter on the Reference Field. 53

54 Step 18 Screen Display Record Accepted Please Note: The Justification Field can be used to document the expenses that will fall under the account being entered and their dollar amount or to document a lump sum budgeted amount that is comprised of several items. Once the record is accepted, the cursor will be back to the Account Number Field. Input the next account entry and repeat steps 7 through

55 4.C FIND AN ACCOUNT 55

56 Find an Account Step 1 1. Binoculars 56

57 Find an Account by Key Information Step 2 57

58 Find an Account by Object Information Step 3 58

59 Find an Account Steps 4 through 6 4. Insure that the fiscal year is Go to Binoculars and click on Apply Find Criteria 6. Arrows to scroll to the correct record 59

60 4.D MODIFY AN AMOUNT 60

61 Modify an Amount Steps 1 and 2 After you press Enter, a green check mark ( ) will appear on menu bar indicating that the entry has been accepted. Record Accepted 1. Binoculars 2. Budget Amount Field Find an Account by Key or Object Information Click on the Budget Amount Field, delete the existing amount and type the new amount. Press the Enter key to update the amount 61

62 Step 3 Screen Display Record Accepted Updated Amount 62

63 4.E DELETE A BUDGET RECORD 63

64 Delete a Budget Record Steps 1 through 3 2. Options Menu 1. Binoculars 3. Delete Record Find an Account by Key or Object Information 64

65 Step 4 Screen Display After you press Enter, a green check mark ( ) will appear on the menu bar indicating that the entry has been deleted. Record Deleted 65

66 4.F PRINT BUDGET DEVELOPMENT REPORT 66

67 Print Budget Development Report Steps 1 through 4 Close the BDUPDAMS Screen 1. Reports Folder 2. Budget Development (BD) Folder 3. Budget Development Folder and choose the 4. Entry Audit by Fund (Report BD00010) 67

68 Print Budget Development Report Step 5.A (Campus) 68

69 Print Budget Development Report Step 5.B (Departments) 69

70 Print Budget Development Report Steps 5.C (State and Local Funds) 70

71 Print Budget Development Report Step 5.D (Grants) 71

72 Print Budget Development Report Steps 6 and 7 6. Print Report Print your budget development report and forward the report, initialed by the approver to the Business Department. Save report to your desktop in PDF format for future access The report finishes executing when the word Running no longer appears on the top of the report Click on the PDF Icon When your report is in PDF format: a) Go to File and click on Save As b) Choose Desktop c) Name your file d) Click on Save e) The budget report will be saved on your desktop 7. Save Report 72

73 Sample of Budget Development Report 73