BUDGET PREPARATION MANUAL

Transcription

1 SAVANNAH-CHATHAM COUNTY PUBLIC SCHOOL SYSTEM BUDGET PREPARATION MANUAL 2016 Budgeting Services WWW. S C C P S S. C O M

2 TABLE OF CONTENTS Introduction...1 Additional Assistance...1 Budgeting Services Assignments...2 Best Fiscal Practices Budget Overview Powerpoint Slides Overview of Budget Requirements...27 Explanation of Budget Requirements...28 Per-Pupil Allotment...28 Expendable Computer and Non- Computer Equipment...29 Verification of Staffing/Salary Budget...29 Input to Program Managers Program Improvements...30 Non-Salary Allocation...30 Consolidated Program Budget Request Budget Requests for All Summer Programs...30 Federal Grant Program Checklist for School Budget Planning...32 Authorized Signatures...33 Distribution of the Budget...33 Instructions for Data Entry into the PREP Module of ADVANTAGE FINANCIAL Getting into PREP...35 Entering/changing the budget amount for an account Adding a new budget account line Appendix...39 Program Improvement Request Form List of Valid Fund Codes for FY List of Valid Agency Codes for FY List of Valid Organizations for FY List of Valid Activity Codes for FY List of Valid Object Codes for FY Budget Screen Prints Quick Reference Guide

3 INTRODUCTION A budget document represents an organization's plan of action and program priorities for a new year. The school system's budget is valuable only when the combined efforts of the total staff have been directed toward its development. This budget manual was designed to assist staff members in the development and preparation of their FY 2016 operating budget. Please take the time to familiarize yourself with its contents. The formats for the Capital Equipment Justification Form, and Program Improvement Form will be provided electronically through Microsoft Outlook. ADDITIONAL ASSISTANCE If you should need additional assistance in preparing your FY 2016 budget, please contact Budgeting Services: NAME POSITION PHONE Larry O. Jackson Director - Budget/Manpower Paige Cooley Senior Budget Analyst Melissa Covington Position Control Coordinator Harmony Clanton Budget Analyst Roger Roriex Budget Analyst See Budgeting Services Assignments on next page to find your assigned analyst. 1

4 BUDGETING SERVICES ASSIGNMENTS Mr. Larry O. Jackson Mrs. Melissa Covington (DIRECTOR, BUDGET/MANPOWER ) (POSITION CONTROL COORDINATOR) Sites/ Other Sites/ Other Departments Functions Departments Functions Academic Services Budget Amendments All Manpower Management Alternative Learning Center Budget Policies Monthly Site Reports Board Office Chart of Accounts Payroll Suspense Corporate Academy Class Size Monitor State Vacancy Reporting Exceptional Children Contingency Analysis Internal Auditor Debt Service Fund Oglethorpe Academy Internal Service Funds Superintendent Land Bank Tybee Island Maritime Academy Public Notices Mrs. Harmony Clanton Savannah Classical Academy Revenue Budgets / Forecasting Coastal Empire Montessori Tax Digest / Millage Rates (BUDGET ANALYST ) Sites/ Other Departments Functions Elementary & K-8 Schools Budget Document Production Division of Finance Enrollment Projections Division of Support Services E-Rate Funding Per Pupil Allotment Staffing Projections ERS/Other Surveys Ms. Paige Cooley Monthly Site Reports Budget Preparation Manual ( SENIOR BUDGET ANALYST ) Pre-Kindergarten Grant Sites/ Other Departments Functions Massie Heritage Center Academies Program Oatland Island Board Agenda Items Coastal Georgia Academy Carry-Forward Funds ESOL Mr. Roger Roreix New Grants Program Improvements (BUDGET ANALYST ) Rule 10 SPED Grant Sites/ Other SED Grants Departments Functions Staff Development Grant Middle Schools Athletic Funds State SPED Pre-K Grant High Schools DOE Consolidated Application Title I Grants Athletics Salary Budget Data Base Admin Title II Grants Capital Projects - ESPOLST State DOE Budget Report Title III Grants Engineering/Construction Technology Plan/Grants Title IV Grants Food Service Utilities Title V Grants Human Resources Title VI-B/Fed Pre-K Grants Technology Tech Prep Grants 2

5 Savannah-Chatham County Public Schools Best Fiscal Practices Budget Overview Budgeting Services Division of Finance 3

6 FY 2016 What Is a Budget? A financial plan An allocation of resources for ongoing educational purposes An identification of revenues and expenditures A reflection of the school system s goals, objectives and priorities A series of educational goals with price tags An instrument for securing efficiency A spending guideline or control A decision making guide 4

7 FY 2016 What Is a Budget? However a budget is classified, it should serve two primary purposes: 1. As an authorization to spend governmental resources. 2. To provide a vehicle to control spending. 5

8 Mr. Larry O. Jackson Director of Budget Phone: (912) Fax: (912) Sites/Departments Served Academic Services Alternative Learning Center Board Office Corporate Academy Exceptional Children Internal Auditor Oglethorpe Academy Superintendent Tybee Island Maritime Academy Savannah Classical Academy Coastal Empire Montessori Other Functions Budget Amendments Budget Policies Chart of Accounts Class Size Monitor Contingency Analysis Debt Service Fund Internal Service Funds Land Bank Public Notices Revenue Budgets/Forecasting Tax Digest/Millage Rates 6

9 Mrs. Melissa Covington Position Control Coordinator Phone: (912) Fax: (912) Site/Departments Served All Other Functions Manpower Management Monthly Site Reports Payroll Suspense State Vacancy Report 7

10 Mrs. Paige Cooley Senior Budget Analyst Phone: (912) Fax: (912) Sites/Departments Served Massie Heritage Center Oatland Island Coastal Georgia Academy Other Functions Academies Program Board Agenda Items Carryforward Funds ESOL New Grants Program Improvements Rule 10 SPED Grant SED Grants Staff Development Grant State SPED Pre-K Grant Tech Prep Grants Title I, II, II, IV, & V Grants Title VI-B/Fed Pre-K Grants 8

11 Mrs. Harmony Clanton Budget Analyst Phone: (912) Fax: (912) Sites/Departments Served Elementary/K-8 Schools Division of Finance Division of Support Services Other Functions Budget Document Production Enrollment Projections E-Rate Funding Per Pupil Allotment Staffing Projections ERS/Other Surveys Monthly Site Reports Budget Preparation Manual Pre-Kindergarten Grant 9

12 Mr. Roger Roiex Budget Analyst Phone: (912) Fax: (912) Sites/Departments Served Middle Schools High Schools Athletics Capital Projects Engineering/Construction Food Service Human Resources Data & Information Technology Tech Prep Grants Other Functions Athletic Funds DOE Consolidated Applications Salary Budget Data Base Administrator State DOE Budget Report Technology Plan/Grants Utilities 10

13 Budget Process The budget preparation process extends for a period of approximately 10 months beginning in September of the year prior to adoption. An annual operating budget is the budget the school board adopts for the government s fiscal year (July 1 - June 30). The budget for the upcoming fiscal year must be submitted to the local Board of Education prior to June 30 th for legal adoption. No funds can be expended until the Board has approved the budget or a spending resolution is adopted. 11

14 Budget Process The budget document is a reflection of the District s goals, objectives, and priorities, and serves as the financial plan of action. After review by the Superintendent and the chief officers, the Budget Office prepares a proposed budget for submission to the Board of Education. Once the budget is tentatively adopted by the Board, it is advertised in the local press with the date, time and location when the budget is to be legally adopted. The Board will then legally adopt the budget. The Chatham County Board of Education may legally amend the budget at any time during the year. 12

15 5 Year Enrollment Summary Total Enrollment FY11 10th FY12 10th FY13 10th FY14 10th FY15 Projected Projected % Site Name Day Day Day Day Projected Change Change Elementary Schools 14,716 15,089 15,595 15,830 16, % K-8 Schools 5,230 5,782 5,947 6,316 6, % Middle Schools 6,249 6,071 6,095 6,103 6, % High Schools 8,282 8,143 8,196 8,465 8, % Other Educational Programs % Total Enrollment 35,146 35,808 36,453 37,235 38, % 39,000 38,000 37,000 36,000 35,000 34,000 33,000 FY11 10th Day FY12 10th Day FY13 10th Day FY14 10th Day FY15 Projected 13

16 Savannah-Chatham Public Schools Adopted Budget FY2015 Total School Staff Teachers 60% School Administration 4% Professional Staff 5% School Support 18% Paraprofessionals 13% STAFF COMPARISON % Actual Actual Adopted Increase/ Increase/ Position FY2013 FY2014 FY 2015 (Decrease) (Decrease) Teachers 2, , , (28.20) -1.05% Paraprofessionals % School Support % Professional Staff % School Administration % Total 4, , , % 14

17 Must Revenues Equal Expenditures? School boards must adopt balanced budgets. That is, estimated revenues equal estimated expenditures. However, there are two instances when revenues and expenditures do not equal. (1) A school board could adopt a budget where revenues exceed expenditures to accumulate resources. (2) A school board could adopt a budget where expenditures exceed revenues. A school board can adopt this type of budget only when it has an adequate fund balance. 15

18 Fund Types General Accounts for all revenues and expenditures which are not accounted for in specific funds (regular day-to-day operations). Debt Service Payment of principal and interest to lenders or creditors on outstanding debt. Capital Project Used to account for financial resources for the acquisition or construction, renovation or physical improvement of major capital facilities. Special Revenue Used to account for the proceeds of specific revenue sources which must be devoted to some special use as required by law or specific regulation. Internal Service Used to account for the District s self-insurance funds (risk management). 16

19 How Much Fund Balance Should Be Maintained? A general fund balance is intended to cover deficiencies in revenue or unanticipated expenditures. The law limits this part of fund balance to 15% of the total budget. What this statute really means is that the general fund balance, after deducting all other reserves, may not exceed 15% of the next year s budgeted general fund expenditures. SCCPSS policy sets a minimum fund balance of 5% and a target range of 7-10%. Having and following this policy has contributed significantly to the strong bond ratings the district has. 17

20 Where does the operating money for our school district come from? The state provides 31.24% of the operating funding for schools from its General Fund Local property taxes contribute 57.41% Federal funds provide 11.36% 18

21 FY 201 Budget Process F Adopted Revenues Revenues by Source - All Funds State 31.2% Federal 11.4% Local 57.4% Local State Federal Local State Federal $265,378,239 $144,398,742 $52,493,165 19

22 Budget Amendment Any change in expenditure budgets which results in a net increase or decrease in the total dollar amount budgeted at the Fund level. 20

23 Budget Transfers A shifting of expenditure budget amounts within Funds which does not result in an increase or decrease to the total dollar amount budgeted at the Fund level. 21

24 Budget Transfers To facilitate the efficient operation of the day to day needs of the school system, the Board of Education authorizes budget transfers within funds to be approved at the levels shown below: Non-salary Accounts Department Director/Site Administrator/School Principal $1-$5,000 Chief Officers $5,001 to $50,000 Superintendent $50,001 to $100,000 Board Over $100,000 22

25 Budget Transfers No budget transfers can be made between salary and benefit expenditure budget lines and nonsalary expenditure budget lines without approval of the Chief Financial Officer, Superintendent or the Board. Salary & Benefit Accounts & Non-salary Accounts Department Director/Site Administrator/School Principal $1-$5,000 Chief Officers $5,001 to $50,000 Superintendent $50,001 to $100,000 Board Over $100,000 23

26 Budget Transfers Transfers between salary/benefits object codes as required to align salaries/benefits with Board approved personnel changes may be approved as follows: Salary & Benefit Accounts Department Director/Site Administrator/School Principal $1-$5,000 Chief Officers $5,001 to $50,000 Superintendent $50,001 to $100,000 Board Over $100,000 24

27 FY16 Per Pupil Allocation FY16 Per Pupil Allocation Category Object Elementary Middle High Consumable Materials / Supplies 4610 $26 $16 $26 Textbooks (Replacement) 4641 $16 $22 $41 Travel / Tuition / Registration 3410 $1 $1 $1 Equipment 5730 $7 $4 $18 Field Trips 3450 $5 $5 $5 Sub-total Instruction $55 $48 $91 Administration $6 $6 $6 Total Allocation $61 $54 $97 25

28 Account Definitions Fund A set of interrelated accounts to record revenues and expenditures associated with a specific purpose. Agency Relates to the program within the site. Organization The site for which a service or material is obtained. Activity Describes the department for which a service or material is acquired. Object Codes Expenditure classification, which describes the items purchased or services obtained. 26

29 OVERVIEW OF BUDGET REQUIREMENTS Schools * Per-Pupil Allotment Budget * Capital Equipment Justification(s) * Verification of Staffing/Salary Budget * Input to Program Managers * Program Improvement(s) Departments * Non-Salary Allocation (current funding level) * Capital Equipment Justification(s) * Verification of Staffing/Salary Budget * Program Improvement(s) Program Managers (Fund 100 Agency Codes other than , 320, 330, 344, 346, and 390; or Fund Codes other than 100) * Verification of Staffing/Salary Budget * Consolidated Program Budget Request * Budget Requests for All Planned (including summer) Programs Remember to submit the completed Capital Equipment Justification Form and Program Improvement Form both electronically, through Microsoft Outlook, as well as hard copies of each with the appropriate signature(s) to Budgeting Services. 27

30 EXPLANATION OF BUDGET REQUIREMENTS Per-Pupil Allotment Total per-pupil allotment for each school is calculated by multiplying the projected number of students (excluding self-contained Special Education and Pre-Kindergarten) by the per-pupil allotment amount for that type of school. Per-pupil allotment amounts are $61/student at the elementary/k-8 schools and $54/student at the middle and $97/student at high schools. Elementary/K-8 schools with projected enrollments of less than 500 students are funded at the 500-student level. Middle and high schools with projected enrollments of less than 700 students are funded at the 700-student level. The amount allocated will be adjusted by the site s portion of the cost of the centralized copier lease program. Your site's projected enrollment and perpupil allotment amount (minus copier lease cost) will be provided under separate cover. Budgeting Services will provide each school with a printout containing all existing accounts for that site with FY 2014 actual expenditures, FY 2015 modified budget amounts, and FY 2015 year-to-date expenditures. There will be a blank column to enter desired budget amounts for FY The sum of all budgeted amounts must be exactly equal to the total per-pupil allotment for that site. Budgets that do not add up correctly will be returned to the site for correction. Textbooks are a major item in school budgets, so it is important that you provide the proper expense budget lines for your textbook and related purchases. The proper expense budget line is essential for accurate reporting to the state for QBE purposes. When setting up expense budget lines, please use object code 4641, Textbooks. This object is used for the purchase of textbooks, workbooks and teacher s editions used in the classroom. The cost of binding and repairing textbooks is reported here also. Contact Academic Services concerning textbook adoptions. When preparing your per-pupil allotment budget, keep in mind the following: - Agency codes included in the per-pupil allotment are , 320, 330, 344, 346, and For price estimates, consult the ABC Book or contact the Purchasing Department at The rate for field trips will be $20 per hour and $0.20 per mile. There will be a 30-mile buffer per trip where no mileage charges apply (hourly rates still apply). - Charges for telephone changes (adding or moving phones) must be budgeted at each site (account Org number ). The Data and Information department will budget for telephone usage only. - When budgeting for capital equipment purchases, use object codes The cost must be $1,000 or more per unit (see exception for computers below). The life expectancy must be at least two years. Be sure to justify these items on the Capital Equipment Justification Form (see section on Capital Equipment Justifications). 28

31 - Internal Revenue Service (IRS) rules prohibit Board of Education employees from being paid out of contracted services. If in doubt as to whether someone should be classified as an employee of the Board of Education or as contracted services, please contact Matthew Yoakum at Lists of all valid funds, agencies, organizations, activities and object codes are provided in the back of this book. After you have completed the allocation of your per-pupil funds you will need to enter the information into the ADVANTAGE FINANCIAL Advanced Budget Preparation (PREP) module. Instructions for PREP entry are included on pages of this book. Expendable Computer and Non-Computer Equipment Expendable Computer and Non-Computer Equipment Codes are used to purchase items costing less than $1,000, which might otherwise be classified as equipment rather than supplies. The useful life of the items is more than two years. Expendable Computer Equipment, object code 4616, is for computer peripherals costing less than $1,000 such as printers, disk drives, and monitors. Expendable Non-Computer Equipment, object 4615, is for all other equipment costing less than $1,000, such as calculators, chairs, tables, projectors, videocassette recorders, and televisions. Verification of Staffing/Salary Budget Each site will receive a listing of all budgeted positions at that site, including account number, position title, FTE weight, name of position incumbent (if any), current salary, budgeted salary for FY 2016, budgeted benefits for FY 2016, and total salary and benefits budgeted for FY Program managers will receive a similar listing broken down by site for their area/program of responsibility. Site administrators will be required to verify that: - Total positions match total positions allocated on the staffing sheet - FTE, title and salary are correct for each position, and - Staff assignments for the budget year are correct. - The Budget Office, in conjunction with the appropriate program manager, will determine budget amounts for all overtime, substitutes, and supplements. Input to Program Managers (See also Consolidated Program Budget Request) For all Agencies/Activities in the General Fund that fall outside the per-pupil allocation (Agency Codes other than , 320, 330, 344, 346, and 390), each site administrator will need to communicate with the appropriate program manager in order to establish their budget. Budgeting Services will not collect information from individual sites. Program Managers are required to submit a consolidated budget for their area/program with budgets by account line for every site involved. 29

32 Some of the Agency Codes that will require coordination with a program manager are: Agency/ Agency Name Manager Phone # Elementary/K-8 Schools Mrs. Kim Hancock/Andre Deshazo Middle/K-8/High Schools Mrs. Aretha Rhone-Bush Vocational Lab Mrs. Angie Lewis Remedial Education Mrs. Aretha Rhone-Bush Gifted Mrs. Joy Key-Smith Exceptional Children Dr. Karen Manahan Staff Development - Central Mrs. Kay Aikens Program Improvements (See Pages 40-42) All program improvements must be submitted on Program Improvement Request forms. These forms require detailed information on the proposal including a detailed description of the new program, objective addressed, a five-year analysis of resources needed, expected outcomes, and funding sources (where the money will come from). Non-Salary Allocation (Departments only) For preliminary budget preparation purposes, departments will receive the same non-salary amount as their FY 2014 adopted budget amount. Department directors must allocate that amount into individual budget lines. Increases in funding above the FY 2014 budget amount must be requested on Program Improvement Request forms. Please review your department's goals and objectives when allocating your budget; do not just make a copy of your FY 2015 budget. Once you have completed your proposed non-salary allocation you will enter the information into the ADVANTAGE FINANCIAL Advanced Budget Preparation (PREP) module. Instructions for PREP entry are included on pages of this book. Consolidated Program Budget Request (See also Input to Program Managers) Program Managers are required to submit to Budgeting Services a consolidated budget for their area/program of responsibility. This includes all continuing and new grant funded programs. This budget must include detailed account information by site. Program managers are responsible for coordinating with the sites and determining what methodology will be used to distribute available funds. Budgeting Services will assist program managers in developing their salary budgets (if applicable). 30

33 Budget Requests for All Summer Programs The Division of Academic Affairs is responsible for completing and submitting summer program budgets in its area of responsibility. These include: - At-Risk Summer School Programs - Oatland Island Summer Program - Regular Summer School (Tuition Based) - Groves High School Summer Work Camp - Title I Summer School Program All summer programs must be budgeted during the budget process (including tuitionbased programs). Federal Grant Programs The GADOE has not yet approved an indirect cost rate for FY Please contact Glenn Arnsdorff at in Accounting to find out the indirect cost for FY

34 CHECKLIST FOR SCHOOL BUDGET PLANNING Sound budget planning minimizes "unanticipated" situations with their unplanned costs. Site administrators must address the multitude of expenses that occur on an annual basis in an effort to minimize these unplanned costs. A general list of anticipated expenses is shown below. Principals are encouraged to use this list to be sure all appropriate items have been addressed in their planning: - Annual accreditation (SACS) fees - Dues and Memberships - Copiers/Computers - Equipment/Furniture - Equipment Repair / Maintenance Costs for: - Copiers - Personal Computers / Peripherals - Shop Equipment - Piano Tuning - Instructional Supplies - Media Center Audio / Visual Kits - Books and Periodicals - Supplies - Printing - Postage - Reproduction supplies (such as developer, paper, toner) - School / Parent Handbook - Standard Office Supplies (stationery, envelopes, typewriter ribbons, pads, pencils, pens) - School Planned Student Field Trips - Site Staff Development - Supplemental Workbooks - Teacher Supplies (tape dispensers, staplers, pens, grade and plan books, flags, paper) - ReplacementTextbooks and Binding - Travel (Staff) - Local Miles 32

35 AUTHORIZED SIGNATURES Once the total budget request is completed, the appropriate supervisor will sign it. The principal will sign school budgets. All other programs and system-wide budgets require the signature of the appropriate Executive Management Team member. Signatures are required on all items submitted. Program Improvement Requests require the Site Administrator's signature as well as an Executive Management Team Member's signature. (Once completed and signed, budgets may be sent directly to Budgeting Services.) DISTRIBUTION OF THE BUDGET After all budgets have been received from all sites and program managers, Budgeting Services will verify their accuracy. Each site and program manager will then be sent a printout of the appropriate budget(s) with a memo stating the procedure and deadline for changes. If changes are made, you will receive a new printout. Unless there are changes made before adoption of the budget by the Board, this is the only copy of your FY 2016 budget you will receive until you receive your first monthly report. 33

36 INSTRUCTIONS FOR DATA ENTRY INTO THE PREP TABLE OF ADVANTAGE FINANCIAL The PREP table is just another table in the ADVANTAGE FINANCIAL system. It is the only table you will need to access to enter your budget into ADVANTAGE FINANCIAL. The PREP table header, like all table headers in ADVANTAGE FINANCIAL, has three fields: ACTION, SCREEN and USERID. The ACTION field is the first field. The action field is how you move around in the PREP table. There are several actions used in this field (N, S, C & A). N is used to move to the Next table. When you type N in the action field, provide the SCREEN or table name (PREP to get into the PREP table), and press enter. You will get a blank screen in the table you specified S is used to Search for specific budget accounts. Put an S in the action field; then tab to the account fields; fill in the account number; and press enter. Your budget line should appear on the screen. If it doesn t, it means the account line does not exist and you will need to add it. C is used to Change the values on the screen. Put a C in the action field; tab to the amount; change the amount; and press enter. This action changes the dollar value for the budget line on the screen. You will get a message at the bottom of the screen that says, ALL LINES CHANGED. A is used to Add a budget line that did not exist. Put an A in the action field; tab to the account number; key in the new account number and amount; verify the account number and the amount; and press enter. The new account number is added. You will get a message at the bottom of the screen that says, ALL LINES ADDED. The SCREEN field is the second field. PREP is entered into this field. The USERID field is where your ADVANTAGE FINANCIAL user ID and password are entered. Note: None of the white text on the PREP screen can be overwritten. When an account is added, the text is updated with the correct information. 34

37 To get into the PREP screen: From any LEAFS screen, type N in the ACTION field, PREP in the SCREEN field and your user ID and password in the USERID field. You will get a blank screen that looks like this: ACTION: S SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM B U D G E T P R E P A R A T I O N BUDGET PREP YEAR= FUND= AGCY= BUDGET TYPE= ORGANIZATION= ACTIVITY= FUNCTION= OBJECT= APPR UNIT: OBJECT NAME: PREVIOUS ACTUAL AMOUNT: APPROVED AMOUNT: ESTIMATE: APPROVED PERSON YEARS: REPORTING ORGANIZATION LEVEL 1: PERSON YEARS: AMOUNT: PHASES AGCY BUDGET REVIEW RECONCILIATION To enter/change the budget amount for an account: - Type S in the ACTION field and 16 in the BUDGET PREP YEAR field. - Fill in the FUND, AGENCY, ORGANIZATION, ACTIVITY and OBJECT. ACTION: S SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM B U D G E T P R E P A R A T I O N BUDGET PREP YEAR= 16 FUND= 100 AGCY= 302 BUDGET TYPE= ORGANIZATION= 0191 ACTIVITY= 1000 FUNCTION= OBJECT= 4610 APPR UNIT: OBJECT NAME: PREVIOUS ACTUAL AMOUNT: APPROVED AMOUNT: ESTIMATE: APPROVED PERSON YEARS: REPORTING ORGANIZATION LEVEL 1: PERSON YEARS: AMOUNT: PHASES AGCY BUDGET REVIEW RECONCILIATION Press ENTER. If the account you were scanning for does not come up, that means it does not exist and you will need to add it (see instructions for adding an account). 35

38 - Type C in the ACTION field. - Enter the new dollar amount in the AMOUNT field. ACTION: C SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM B U D G E T P R E P A R A T I O N BUDGET PREP YEAR= 16 FUND= 100 AGCY= 302 BUDGET TYPE= ORGANIZATION= 0191 ACTIVITY= 1000 FUNCTION= OBJECT= 4610 APPR UNIT: 269 OBJECT NAME: SUPPLIES PREVIOUS ACTUAL AMOUNT: 12,415 APPROVED AMOUNT: 12,241 ESTIMATE: 0 APPROVED PERSON YEARS: 0.00 REPORTING ORGANIZATION LEVEL 1: PHASES AGCY BUDGET REVIEW RECONCILIATION PERSON YEARS: AMOUNT: 12, V801W CURRENT PHASE: "AGENCY" - Press ENTER. You will get a message at the bottom of the screen that says "ALL LINES CHANGED". ACTION: C SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM B U D G E T P R E P A R A T I O N BUDGET PREP YEAR= 16 FUND= 100 AGCY= 302 BUDGET TYPE= ORGANIZATION= 0191 ACTIVITY= 1000 FUNCTION= OBJECT= 4610 APPR UNIT: 269 OBJECT NAME: SUPPLIES PREVIOUS ACTUAL AMOUNT: 12,415 APPROVED AMOUNT: 12,241 ESTIMATE: 0 APPROVED PERSON YEARS: 0.00 REPORTING ORGANIZATION LEVEL 1: PHASES AGCY BUDGET REVIEW RECONCILIATION PERSON YEARS: AMOUNT: 12, V801W CURRENT PHASE: "AGENCY" 01-*L031 ALL LINES CHANGED 36

39 To add a new budget account line: - Type A in the ACTION field and 16 in the BUDGET PREP YEAR field. - Fill in/replace the FUND, AGENCY, ORGANIZATION, ACTIVITY, OBJECT and APPR UNIT so that they match your new account. (The amount will be entered later) ACTION: A SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM B U D G E T P R E P A R A T I O N BUDGET PREP YEAR= 16 FUND= 100 AGCY= 303 BUDGET TYPE= ORGANIZATION= 0191 ACTIVITY= 1006 FUNCTION= OBJECT= 4610 APPR UNIT: OBJECT NAME: SUPPLIES PREVIOUS ACTUAL AMOUNT: APPROVED AMOUNT: ESTIMATE: APPROVED PERSON YEARS: REPORTING ORGANIZATION LEVEL 1: PHASES AGCY BUDGET REVIEW RECONCILIATION PERSON YEARS: AMOUNT: - Press ENTER. You will get a message at the bottom of the screen that says "ALL LINES ADDED". ACTION: A SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM B U D G E T P R E P A R A T I O N BUDGET PREP YEAR= 16 FUND= 100 AGCY= 303 BUDGET TYPE= ORGANIZATION= 0191 ACTIVITY= 1006 FUNCTION= OBJECT= 4610 APPR UNIT: OBJECT NAME: SUPPLIES PREVIOUS ACTUAL AMOUNT: 0 APPROVED AMOUNT: 0 ESTIMATE: APPROVED PERSON YEARS: 0.00 REPORTING ORGANIZATION LEVEL 1: PHASES AGCY BUDGET REVIEW RECONCILIATION PERSON YEARS: AMOUNT: 01-V801W CURRENT PHASE: "AGENCY" 01-*L030 ALL LINES ADDED 37

40 - Type C in the ACTION field. - Enter the new dollar amount in the AMOUNT field. ACTION: C SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM B U D G E T P R E P A R A T I O N BUDGET PREP YEAR= 16 FUND= 100 AGCY= 303 BUDGET TYPE= ORGANIZATION= 0191 ACTIVITY= 1006 FUNCTION= OBJECT= 4610 APPR UNIT: OBJECT NAME: SUPPLIES PREVIOUS ACTUAL AMOUNT: 0 APPROVED AMOUNT: 0 ESTIMATE: APPROVED PERSON YEARS: 0.00 REPORTING ORGANIZATION LEVEL 1: PHASES AGCY BUDGET REVIEW RECONCILIATION PERSON YEARS: AMOUNT: V801W CURRENT PHASE: "AGENCY" 01-*L030 ALL LINES ADDED - Press ENTER. You will get a message at the bottom of the screen that says "ALL LINES CHANGED". ACTION: C SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM B U D G E T P R E P A R A T I O N BUDGET PREP YEAR= 16 FUND= 100 AGCY= 303 BUDGET TYPE= ORGANIZATION= 0191 ACTIVITY= 1006 FUNCTION= OBJECT= 4610 APPR UNIT: OBJECT NAME: SUPPLIES PREVIOUS ACTUAL AMOUNT: 0 APPROVED AMOUNT: 0 ESTIMATE: APPROVED PERSON YEARS: 0.00 REPORTING ORGANIZATION LEVEL 1: PHASES AGCY BUDGET REVIEW RECONCILIATION PERSON YEARS: AMOUNT: V801W CURRENT PHASE: "AGENCY" 01-*L030 ALL LINES CHANGED 38

41 Appendix 39

42 FY 2016 BUDGET PREPARATION PROGRAM IMPROVEMENT REQUEST SECTION 1 Department/Site Name: Department/Site No.: Program Improvement Name: Request Type: Program Expansion New Program with additional staff New Program without additional staff SECTION 2 Please provide a brief description of the proposed new/improved program (include number of students to be impacted): Specific objectives to be achieved by implementing this request (how will this proposal impact student achievement): Explain how the success of this program will be measured (provide specific and quantifiable performance measures): 40

43 PROGRAM IMPROVEMENT REQUEST PAGE 2 SECTION 3 Program Resource Utilization Revenues/Sources Program Reductions: Salaries ** Benefits * Contracted Services ** Supplies ** Equipment ** Other ** New Revenues Total Revenues/Sources Description FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Source(s): Expenditures Salaries ** Benefits * Contracted Services ** Supplies ** Equipment ** Space Modifications ** Other ** Total Expenditures PROGRAM TOTALS * Calculate fringe benefits for new positions at 37.01% (certified) and 34.15% (classified) of the estimated salary cost. ** Identify the anticipated expenditures for the next 5 fiscal periods on the table. 41

44 PROGRAM IMPROVEMENT REQUEST PAGE 3 SECTION 4 If this is a new program please check the appropriate funding source: New Existing Program (or other expenditure) Reduction Existing Program (or other expenditure) Elimination If you checked off either the program reduction or program elimination box above, please provide a brief overview of the proposed service adjustment to be made. Identify all the accounts and monetary reduction to each of those accounts. Site Administrator's Signature. Chief Officer's Signature.. 42

45 List of Valid Funds for FY 2016 No. Description No. Description 100 General Fund 614 Food Svc Hodge 200 Debt Service 615 Food Svc Howard 300 Capital Projects 616 Food Svc Isle Of Hope 306 ESPLOST 617 Food Svc Largo-Tibet 307 Capital Projects - Phase II 618 Food Svc Low 308 Capital Projects - Facility Repairs 620 Food Svc Pooler 309 Capital Projects - Renovations 621 Food Svc Port Wentworth 412 Title IV 622 Food Svc Pulaski 413 Magnet Schools Assistance Prog 623 Food Svc J.G. Smith 414 Title II 624 Food Svc Spencer 416 Warrant Clearing Fund 626 Food Svc Thunderbolt 417 Smaller Learning Communities 627 Food Svc White Bluff 426 FED Funded Grants GIFS 628 Food Svc Whitney 427 DEA Seized Property Rev Share 629 Food Svc Windsor Elem 428 Charter School 630 Food Svc Bartlett 429 Rossiter Trust GED Scholarship 631 Food Svc DeRenne 430 High School Athletics 632 Food Svc Hubert 431 Middle School Athletics 633 Food Svc Mercer 432 Sick Leave Bank Fund 634 Food Svc Myers 433 Special Events Fund 636 Food Svc Shuman 434 Learn and Serve America 637 Food Svc Tompkins 435 Education Rate (ERATE) Fund 638 Food Svc Coastal 436 Comp School Reform Grant 639 Food Svc Beach 437 Administrative Tech Fund 640 Food Svc Groves 438 Cops in Schools 641 Food Svc Jenkins 439 Victoria Jenkins Foundation 642 Food Svc Johnson 440 Special Programs 643 Food Svc Savannah High 441 Oatland Island 644 Food Svc Windsor High 442 Pre-Kindergarten (Lottery) 647 Food Svc Islands 443 Technology 5 Yr Plan 648 Food Svc Georgetown 445 Technical Preparation 649 Food Svc Garden City Elem 446 Massie Heritage Center 650 Food Svc Summer Feeding I 448 TAPP 651 Food Svc Summer Feeding II 449 Carryforward 652 Food Svc West Chatham Midd 450 Psychological Ed (SED) 653 Food Svc Southwest Midd 465 Title III 654 Food Svc Savannah Arts 466 School Renovation Grt Idea 655 Food Svc Marshpoint 470 Title I 656 Food Svc West Chatham Elem 480 Title V 657 Food Svc Southwest Elem 484 Teaching American History FED 658 Food Svc Oglethorpe Academy 490 Federal Special Ed 659 Food Svc Scott Learning Ctr 570 K-12 Lottery 660 Food SVC G8 Support 600 School Food Service 661 Food Svc Coastal Ga Academy 601 Food Svc Bartow 662 Food Svc Coastal Empire Montessori 602 Food Svc Bloomingdale 663 SFS - Law/Criminal Justice 603 Food Svc Butler 710 Workers' Compensation Fund 604 Food Svc East Broad 720 Unemployment Compensation Fund 605 Food Svc Ellis 731 Employee Dental Plan 606 Food Svc Gadsden 741 Liability Risk Pool 607 Food Svc Garrison 751 Oatland Island Endowment 608 Food Svc Gould 760 AFLAC Flex-One Fund 609 Food Svc Haven 997 GLTOGA 611 Food Svc Heard 998 General Fixed Assets Grp 612 Food SVC Herty 999 GLTOGA 613 Food Svc Hesse 43

46 List of Valid Agencies for FY 2016 No. Description No. Description 100 Board Of Education 425 Caps Grant - Prgm Superintendent 428 State Facilities Grant 250 National Teacher Cert Grant 429 Charter School Plan Grant Student Achievement Travel 430 Massie Heritage 265 GA Choice School Imp Prog 431 Charter School Dissimination Prg CRCT Camp 432 Education Go Get It 267 CRCT Remediation Grant 434 TTT Competitive Grnt Leave Entry 435 Schl Renovation Idea Prg General Instruction 436 Allie Walls Poetry Award Kindergarten 437 ITEE Competitive Grnt Grades Limited English Prof Prog Grades Immigrant Program Grades 6-8 (MSP) 440 Victoria Jenkins Trust 305 Grades Rossiter Trust GED 307 Vocational Lab 442 Reading Excellence Prog Remedial Education 443 Teacher/Principal/Recruiting Prog Gifted 444 Enhance Ed Thru Technology Prog Special Ed 445 Enhance Ed Tech Comp Prg Federal Stalization Funds 446 B-Math/Science Partner College Board 447 B-Math/Science Par M Clo 320 Staff Development 448 Minority Male Recruitment 322 Staff Development - Central 449 Advanced Placement Prog K-3 Reading Psycoed Prog Carryforward 325 School Nurses 452 National Park Service Program 326 Middle Grades Program 455 Museum & Library Svs Grt After School Prog AP Hand Held Computing K-3 Reading Prog School Improvement HS Prog Media 461 Local Assistance Grant Prog Local Board Equity Funding 462 Learn and Serve America 340 ESOL 463 Georgia Humanities Council 341 Guidance Counselors 465 Comm N Schs-Dropout Recovery 343 ROTC 467 DHR Grant 344 Kindergarten EIP 468 P16 / Pacts Grant 345 Academic Coaches -Program GA Council For the Arts 346 Grades 1-3 EIP 470 CSRD Program Middle School Connections 472 CSRD Program Alternative Ed Program 475 Prism Mini-Grants 349 Additional Instruction 477 Department of Defense Education Grant 350 Academies 480 Performance Learning Center 355 Mid School Rem Grt - Prog Partnership For Reform In S&M 359 Local Addition Instruction 483 Prism 3 Month Carryover 360 Athletics 484 History Is Monumental 370 Golf Classic 485 Overcoming Historical Illiteracy 373 Misc Special Activity - Schools 487 Restoring Americas Memory 374 Basketball Tournament 488 Teaching American History Fed 390 Grades 4-5 EIP 489 Experience Experiment Echo 400 Special Proj 490 Education Rate (ERATE) 405 TANF - TAPP 494 Monumental Words and Deeds 410 Student Services 500 Administration 413 Magnet Schools Assistance Prog 505 Pupil Transportation 415 Early College Grant 510 Human Resources 416 Warrant Clearing Fund 515 Sick Bank 417 Smaller Learning Communities 520 Technology 418 Race tp the Top 525 GTAPP 419 College Access Challenge GRT 530 New Site Startup Costs 420 Oatland Island 539 Seized Property 421 Oatland Island Junior League 540 Georgia Virtual School Grant 422 Oatland Island CGI Grant 543 Part In Char Education

47 List of Valid Agencies for FY 2016 No. Description No. Description 545 SDRC - Lottery Prog Vocational Const Rel Equip Prg HS Voc Technology Lottery 810 VI-B Capacity Building & Imp 547 HS Voc Equipment Grant 811 Federal Pre-School Current 548 Pay For Performance PRG Capacity Bldg SED Prog Curiculum Corrid/Alignment 813 Title VI-B Current 561 Summer Group Workcamp 814 VIB Teacher Induction Project 569 Capstone Program 815 Title VI Innov Fed Dev Prog Reach to Teach 816 Title V Innovation Prog 1768 (Public) 575 Georgia Teaching Force 817 Title V (Private) 580 Reading First 3 Month C/O 818 Title V Lighthouse School Improvement 3Mth C/O 820 Psycho Ed Program - State 583 School Improvement BHS 821 ARRA - Idea VI, B (Prg 4220) 584 Planning Grant For School Imp Impl 822 ARRA - Preschool (Prg 4225) 585 Title I - Summer 823 T1 - ARRA School Improvement 586 T1B1 -Reading First Prog Psycho Ed 15/18 Federal VI-B 587 Title I A - School Improvement Title I ARRA (Program 4210) 588 SFT/GAE Educators Reimburse 826 SFS ARRA (Program 4210) 589 T1A Academic Awards Pre-K ARRA 590 School Improvement Fed Gov Fund 830 Idea ARRA (Program 4220) 593 School Improvement GHS 832 TI Summer - ARRA PRG Leave Entry 833 TI Summer - ARRA SCH imp 600 Finance 835 Title II ARRA - Literacy GRT 650 Hurricane Grant 850 Federal Pre-School 706 Capital Projects - ESPLOST 851 Policy MI (Rule 10) 707 Capital Projects - Phase II 853 Drug Free Schools (Current) Capital Projects - Facility Repairs st Century CLC Program Capital Projects - Renovations 855 Summer School (Even Year) 710 Worker's Compensation 856 Part B - 21st CCLE Program 720 Unemployment st CCLS Title IV Part B 731 Employee Dental Plan st CCLS Progr Summer 741 Liability Risk Pool st CCLS Residential Facility Grt st CCLC Homeless Grant (1800) 3 Mth C/O st CCLC Homeless Children & Youth Title I Neglected/Delinquent 760 Homeless Youth Program 866 Title I Basic 761 Mentor Grant 867 MS Afterschool Local 763 Staff Development Deposits 869 Tech Prep Perkins 315-D 766 Summer Enrich Therapeutic - STEPS 873 Navy ROTC 767 Oatland Island Summer Camp 874 Army ROTC 768 Technology 5Yr Plan 875 Education for All Foundations 771 Technology Specialists 876 Tech Prep CTAE - Perkins IV ECP 788 CTAE AG Ext Yr 877 Tech Prep CTAE - Career Related 789 CTAE AF Ext Day 880 School Food Service 790 Tech Prep Apprenticeship Grant Private Grants 791 Tech Prep Ext Day State Sunshine Fund 792 CTAE Middle School Support 889 New Employee Orientation 793 Tech Prep Perkins 315-A 890 Conferences 794 Tech Prep Perkins 315-B 892 Vending Machines 795 Tech Prep Perkins 315-C 894 Summer School (Odd Yr) 796 Tech Prep Ind Cert Summer WTR Camp 797 Tech Prep HS That Work Pre-K-Lottery 798 Tech Prep GVSDC PreK Transition Coach Grant 999 Default Acct 45

48 Lists of Valid Organizations for FY 2016 No. Description No. Description 0000 Undistributed 4056 Haven Elementary 0001 Coastal GA Comp Academy 4058 Hesse Elementary 0101 Johnson High 4068 Pt Wentworth Elementary 0107 Coastal Harbor 4070 Windsor Forest Elementary 0109 Coastal Empire Montessori 4123 Scott Learning Center 0110 Savannah High - Law/Criminal Justice 4124 Riley Learning Center 0115 Woodville-Tompkins High 4130 Exceptional Children Roll Up 0116 Pulaski Elementary 4131 Exceptional Children 0117 New Hampstead High School 5000 Operations 0119 New Port Wentworth School Food & Nutrition Prog 0124 Bartlett Middle - STEM Academy 5030 Mail Room 0125 Tybee Island Maritime Academy 5040 Print Shop 0128 Savannah Classical Academy 5052 Butler Elementary 0191 East Broad Elementary 5058 Hodge Elementary 0192 Garrison Elementary 5060 Jenkins High 0193 Islands Elementary 5062 Mercer Middle 0194 Georgetown Elementary 5066 J.G. Smith Elementary 0197 Garden City Elementary 5070 Windsor Forest High 0198 Coastal Middle (old orgn #) 5075 Transportation Payroll Reimb 0199 West Chatham Middle 5081 Maintenance & Operations 0200 West Chatham Elementary 5082 Custodial 0201 DeRenne Middle 5084 Warehouse 0207 Bethesda Home for Boys 5085 Transportation - Outsourced 0209 Gateway Charter 5086 Maintenance Enhancements 0210 School of Liberal Studies 5090 Campus Police 0211 Godley K Human Resources 0298 Marshpoint Elementary 5110 Fringe Benefits 0299 Southwest Middle 5120 Risk Management 0300 Southwest Elementary 6000 Chief Financial Officer 0301 Myers Middle 6001 Non Departmental 0311 Coastal Middle 6002 Budget Office Use Only 0411 Islands High 6011 Builiding Bridges Academy - MS 0499 Savannah Arts Academy 6012 Builiding Bridges Academy - HS 0118 Oglethorpe Charter School 6014 SCCPSS Early College Program 0511 Shuman Elementary 6100 Financial Services 0512 Rice Creek Accounting 0513 Savannah Early College HS 6102 Disbursing 0533 TAPP 6103 Accounts Payable 0540 Massie Heritage Center 6200 Purchasing Roll Up Only 0690 Oatland Island 6201 Purchasing 1000 Board Office 6300 Budgeting Services 1021 Technical Ed Department 6400 Data and Information 1052 Bartow Elementary 6410 Computer/Telephone Repair Cell 1056 Gadsden Elementary 6450 Data and Information 46

49 Lists of Valid Organizations for FY 2016 No. Description No. Description 1058 Heard Elementary 6508 Early College 1060 Howard Elementary 6595 Alternative Learning Cener 1070 White Bluff Elementary 6708 Woodville-Tompkins High 1100 Legal - Board Attorney 7100 Risk Management 1200 Internal Auditor 7300 Employee Dental Claims 2000 Superintendent 7733 Design & Construction Department 2052 Beach High 7734 Phase II Financial Services 2056 Gould Elementary 8000 Unemployment Compensation 2060 Hubert Middle 8002 Title V Benedictine 2062 Largo Tibet Elementary 8004 Title V Blessed Sacrament 2068 Spencer Elementary 8006 Title V Calvary Baptist 2069 Thunderbolt Elementary 8008 Title V Chatham Academy 2100 Professional Learning 8010 Title V Memorial Day 2200 Media & Public Relations 8011 Liability Risk Pool 3000 Academic Affairs 8012 Title V St Peter the Apostle 3056 Groves High 8013 Title V Providence Christian 3060 Isle Of Hope Elementary 8014 Title V Notre Dame Academy 3062 Low Elementary 8016 Title V Ramah Jr. Academy 3064 Pooler Elementary 8018 Title V Rambam Academy 3100 Instructional Support 8020 Title V St. Andrews 3101 Curriculum & Instruction 8022 Title V St. James Catholic 3104 Athletics 8023 Title V Bible Baptist 3117 Compensatory Programs 8024 Title V St. Michael's Catholic 3201 Exec Directors - Elementary 8028 Title V St. Vincent's 3202 Exec Directors - Middle 8030 Title V Savannah Christian Prep 3203 Exec Directors - High 8033 Title V Bethesda 3204 Exec Director - Support Services 8035 Title V St Paul Acad for Boys 3300 Elementary Roll Up 8036 St. Francis 3400 Secondary Roll Up 8038 Title I St Paul Academy 4030 Accountability & Research 8040 Title I Ash Tree 4040 Pupil Personnel 8042 Grace Ashtin 4051 Corporate Academies 4052 Bloomingdale Elementary 4054 Ellis Elementary 47

50 List of Valid Activities for FY 2016 Code Description Code Description 1000 General Instruction 1127 Welding 1001 Art 1128 Automotive Collision 1002 Language Arts 1129 Automobile Mechanical Tech 1003 Foreign Languages 1130 Criminal Justice 1004 Mathematics 1131 TV Production 1005 Music 1132 Construction Tech Cluster 1006 Physical Education 1133 Early Childhood Education 1007 Reading 1134 Production Technology 1008 Science 1135 High Schools That Work 1009 Social Studies 1138 CTE Veterinary Program 1011 Curriculum Alignment 1140 Tech CE Industry Certification 1012 Grant Writer 1141 Tech CE Staff Development 1021 Grade 1 Instruction 1142 Tech Prep Trav Tour / Cul Arts 1022 Grade 2 Instruction 1143 Tech CE Program Review 1023 Grade 3 Instruction 1144 Tech CE Pathways/McDonalds 1024 Grade 4 Instruction 1145 Tech CE Artic Guide/HSTW/Con 1025 Grade 5 Instruction 1147 Tech CE Applied 1028 Grade 8 Instruction 1148 Tech Prep Asset 1030 Early Intervening Services 1149 Tech Prep Career Conn PECE 1031 Extended Academic Instruction 1150 Tech CE Instructional Technology 1032 Transition Activities 1151 Tech CE Assistive Technology 1033 Post-Secondary Instruction 1152 Tech CE Curriculum Development 1034 Student Tutorial 1200 Other General Learning 1100 Vocational General 1201 Reserve Officer Training Corps 1101 Exploratory Industrial Arts 1202 Foster Grandparents 1102 Mini Home Economics 1203 Environmental Education 1103 Prog Of Ed/Career Explor 1204 Starbase Initiative 1104 Exploratory Business Education 1205 Massie Heritage Center 1105 Marketing Distributive Ed 1206 Computer Education 1106 Consumer Home Economics 1207 International Baccalaureate 1107 Vocational Training Office 1208 Oatland Island Education Ctr 1108 Diversified Coop Training 1210 GSACA Road Show Mini Grant 1109 General Business 1211 GSACA 3 O'Clock Program 1110 Optional Program W/ Training 1212 In School Suspension 1111 Business Ed/Marketing/IT 1213 Crossroads 1112 Industrial Arts 1218 Neglected 1113 Comprehensive Competencies Pro 1219 Private/Parochial/Institutions 1114 Vocational Supervisor Prg Ronald Colclough Memorial Fund 1115 Coord Vocational Academic Ed 1221 Southern Regional Education Bd 1116 Related Vocational Instruction 1225 Service Learning 1117 Youth Apprenticeship 1230 Oatland Island - Gift Shop 1118 School To Career 1231 Oatland Island - Concessions 1120 Air Conditioning/Ref/Heating 1250 After School Programs (Middle) 1121 Occupational Child Care 1251 Intersession Programs 1122 Health Occupations 1300 Academies Program 1123 Intensive Office Practice 1400 Gifted & Talented 1124 Electronics-High Tech 1500 Speech 1125 Drafting/CAD 1700 Remedial Education 1126 Photography, Printing, Graphic 1800 Learning Disabilities 48

51 List of Valid Activities for FY 2016 Code Description Code Description 1901 Athletics - Football 1900 Athletics - General 1902 Athletics - Basketball 2505 Summer Programs 1903 Athletics - Softball 2515 Summer Therapeutic Enrichment 1904 Athletics - Baseball 2600 Noninstructional Services 1905 Athletics - Soccer 2705 Instructional Support 1906 Athletics - Volleyball 2710 Curriculum Coordination 1907 Athletics - Wrestling 2715 Staff Development 1908 Athletics - Track and Field 2718 NSSE Site Visits (SACS Accred) 1909 Athletics - Cross Country 2719 Site-Based Management 1910 Extracurricular Activities 2720 Site-Based Management 1915 Athletics - Swimming 2721 School Development 1916 Athletics - Golf 2722 Meritorious Schools 1917 Athletics - Cheerleading 2726 Employee Computer Purchase 1918 Athletics - Tennis 2727 Leadership Consortium 1919 Athletics - Literary 2729 Scholarships 1920 CPR/Physical Fitness 2751 Parent Ctr/Parental Involvement 2000 Behavior Disorders 2752 Private Schools Support 2100 Severely Emotionally Disturbed 2753 Other Support Services 2110 Mildly Mentally Disabled 2754 Medicaid Support Services 2120 Moderately Mentally Disabled 3000 Library & Media 2130 Severely Mentally Disabled 3100 Student Services 2140 Autism 3102 Library & Media 2210 Pre-School Incentive 3105 Guidance 2215 Special Needs Kindergarten 3110 Social Work 2220 Pre-Kindergarten 3115 Psychological Services 2221 Pre-School-Family Services 3200 Health Services 2230 Federal Grant Administration 3205 Special Ed - Student Support 2300 Other Special Ed - General 3210 Safe Schools Initiatives 2305 Visually Impaired 3300 National Park Service Program 2310 Occupational/Physical Therapy 3900 Self-Insured Claims 2315 Adaptive Physical Education 4000 Operation Of Plant-General 2320 Very Special Arts 4010 Custodial 2325 Special Olympics 4020 Grounds Maintenance 2330 Hearing Impaired 4030 Equipment Maintenance 2335 Orthopedically Disabled 4035 Equipment Maintenance - AV 2345 Hospital Homebound 4045 Emergency Preparedness 2350 Vocational Rehab 4100 Building Maintenance 2360 Special Ed - Interrelated 4110 Energy Conservation 2400 At-Risk Elementary 4115 Construction 2401 At-Risk Middle School 4200 Security Of Plant 2415 English As A Second Language 4205 Cops In Schools 2420 Teenage Parenting Program 4210 Crossing Guards 2430 Youth Futures 4215 DARE 2440 Alternative Programs 4300 Pupil Transportation 2445 Overage Students 4305 Support Vehicles 2451 Student Hearing Office 4500 School Food Services 2460 Saturday School 4501 Summer Feeding Program - Even 2465 Alternative School 4502 Summer Feeding Program - Odd 2470 After School Program 4510 Training Kitchen - School Food Svc 2475 Evening Program 4600 Capital Construction 49

52 List of Valid Activities for FY 2016 Code Description Code Description 4610 School Opening Costs 7100 Budgeting Services 4675 Engineering 7200 Management Information Svcs 4700 Community Services 7201 MIS - Instructional Technology 4705 Production/Graphics 7202 Student Events Program 4715 Public Information 7301 Computer Technology 4720 Webcasting 7302 Classroom Technology 5000 General Administration 7303 Media Center Technology 5010 Regional Education Support Act 7304 Network Infrastructure 5100 Superintendent 7400 Testing & Evaluation 5105 Georgia Education Coalition 7405 Testing & Evaluation SAT Finance 7410 Testing & Evaluation Coll BB 5300 Purchasing 8000 Board Of Education 5400 Personnel 8010 Superintendent Search 5500 Records Management 9000 Debt Service 6000 Building Administration 9002 Sick Leave Bank 7000 Spt Services Central 9005 Contingency 50

53 OBJECT CODES OBJECT CODES NAME DESCRIPTION SALARIES Total amount paid to employees of the school system who are considered as permanent, part-time, temporary and substitutes. Payments made to board members should also be included in this total All Salaries 1001 All Salaries (Contra) 1100 Teachers The contract salary of full-time and part-time teachers whose employment requires that they hold a valid Georgia teacher certificate Teachers (Contra) 1105 Art/Music/PE/FL Specialist Elementary/Middle The contract salary of full-time and part-time art, music, physical education, and foreign language teachers Pre-Kindergarten Teacher The contract salary of full-time and part-time prekindergarten teachers Teachers Subs Compensation for a temporary replacement (on a daily basis) of a teacher as defined above. Teacher subs should be assigned to the same Fund, Agency, Organization and Activity combination as the budgeted position. Some exceptions may apply Teachers Subs (Contra) 1130 Board Member Salary 1150 Extended Day Salaries for a maximum of one hour in addition to the eight-hour work day for teachers to provide students with supplementary services Professional Development Stipend Funds awarded to qualified certified personnel for having successfully completed formal educational opportunities occurring at any time during the fiscal year outside of an employee s normal contract hours 51

54 and for which either staff development units (SDUs) or college credits, earned in a regionallyaccredited institution, are awarded in accordance with an approved professional development plan Uniform Allowance To provide reimbursement for approved staff required to purchase uniforms to perform job functions Extended Year Compensation to qualified certified teachers for a work year greater than the 190-day contract year Teachers 1200 Other Certified The contract salary of full-time and part-time certified administrative employees whose employment requires that they hold a valid Georgia teacher certificate Other Certified (Contra) 1205 Certified Directors/Managers Contract salary of certified employees in managerial administrative positions School Nurse/Special Education Nurse Registered nurse who coordinates health care services and health education services among students, families, and community. Provides services to students with physical and health impairments including direct treatments, independent health care, parent and teacher consultations, and home visits Nurse Subs Compensation for a temporary replacement (on a daily basis) of a Nurse as defined above. Nurse subs should be assigned to the same Fund, Agency, Organization and Activity combination as the budgeted position Provides physical and/or occupational therapy to Physical/Occupational Therapist selected students Media Specialist Manages the use, purchasing, and inventory of teaching and learning resources including books, non-print media, and equipment Elementary Counselor Counselor of students in grades Pre-Kindergarten through 5th Secondary Counselor Counselor of students in grades 6th through 12 th. 52

55 1245 Transition Coach 1250 Superintendent Contract salary of Superintendent 1251 Superintendent - EA 1252 Superintendent - Annuity 1253 Superintendent - Health Insurance 1260 Deputy/Assoc/Asst Superintendent Administrative officer who assists the superintendent of the school system School Principal Contract salary of school principals Assistant Principal Contract salary of school assistant principals School Psychologist 1285 Teacher Support Specialist Psychologist who measures and interprets students intellectual, emotional, and social development, diagnoses educational disabilities, and collaborates in the planning of educational programs. Diagnostician/Audiologist who assist teachers with diagnosing students learning problems and implementing instructional learning strategies; provides diagnostic, evaluative and support services for students with hearing impairments Social Worker Assists other school personnel and family members in solving personal adjustment problems of students and improving school attendance Paraprofessionals / Aides Salaries of aides and paraprofessionals who assist in the classrooms or media centers Paraprofessional / Aides-Bus Salaries of aides and paraprofessionals who assist on the bus Paraprofessional Substitute Serves as a temporary replacement on a daily basis for paraprofessionals Clerical Salaries of clerical or secretarial staff performing administrative support in any function Clerical Part-Time 1421 Clerical (Contra) Salaries of part-time clerical or secretarial staff performing administrative support in any function Clerical Part Time Salaries of clerical or secretarial staff whose regular 53

56 work day is less than the required hours of full-time employment Secretaries Secretarial staff performing administrative support in any function Technician/Specialist Compensation for non-clerical administrative support staff Interpreter Compensation for employees who interpret spoken communication for hearing-impaired students 1465 Technology Specialist Compensation for non-clerical support staff that assists teachers with incorporating various types of technology into the instructional program Bus Drivers 1480 Food Service Trainees Compensation for Food Service employees in training status Classified Non-Clerical Compensation for non-clerical technical support staff Classified Non - Clerical Maint/Transportation/Warehouse Compensation for non-clerical employees in the maintenance, transportation, and warehousing functions Sub Classified Non-Clerical Serves as a temporary replacement on a daily basis for any non-certified/classified employee Custodial Personnel Responsible for the overall cleaning of the system s facilities Professional Compensation for employees in specialized administrative positions Accountant Compensation for the Director of Accounting Non-certified Directors/Managers Salaries of non-certified managerial staff Student Workers Employees who are students currently enrolled in the school system Family Services Coordinator Supports the student, family, and school in the coordination and delivery of collaborative-based community services Professional Compensation for employees in managerial 54

57 Maint/Transportation/Warehouse administrative positions in the maintenance, transportation, and warehousing and distribution functions Overtime Compensation for hours worked which are more than the regularly scheduled work day Overtime (Contra) 1700 Curriculum Development Compensation, not included in the regular salary, for development of curriculum related activities Other Special Supplements Supplemental payments which have been authorized by the appropriate program director Coaching Supplement Compensation for coaching activities which are not included in the regular salary Tutor Supplements Tittle I only Compensation, not included in the regular salary, for Tutorial related activities Temporary Labor Employment services which are not permanent Temporary Labor (Contra) 1820 Administrative Food Service Salaries of cafeteria managers Lunch / Cafeteria Worker Salaries of cafeteria workers or cashiers Substitute Employee - Food Svc Serves as a temporary replacement on a daily basis for any food service employee Hazard Pay 1900 Teachers - Short Term Courses Compensation for part-time vocational instructional services Certification Changes Budget Office Use Only Vacation Payouts Payment for unused vacation hours to former employees who have retired and/or resigned Sick Leave Payouts Payment for unused sick leave hours to former employees who have retired and/or resigned Vacancy Factor 1995 Incumbent to Budgeted Variance 55

58 1997 Sick Bank Payouts Amounts paid by the school system to eligible employees on long-term sick leave. The employee must have exhausted all personal accumulated sick leaves before payments are made from the sick leave bank Pay For Performance Awards Award payments made to individual schools by the GA DOE for achievement of a voluntary school improvement program Other Incentive Payments EMPLOYEE BENEFITS Amounts paid by the school system on behalf of the employee. These amounts are not included in the gross salary, but are in excess of that amount. Employee benefits include social security, retirement, medical and life insurance, worker s compensation, and unemployment compensation Fringe Benefits 2001 Vacancy Factor Fringes Budget Office Use Only Incumbent To Budget Fringes Budget Office Use Only Section 125 Plan Offset 2100 Medical For payment of employer s portion of health insurance cost Medical (Contra) 2200 Medicare 2202 Medicare (Contra) For payment of employer s portion of Medicare Teachers Retirement For payment of employer s portion of Teachers Retirement cost Teachers Retirement (Contra) 2500 Unemployment For payment of unemployment expenses Unemployment (Contra) 2600 Worker's Compensation For payment of worker s compensation expenses Worker s Compensation(Contra) 56

59 2700 FICA For payment of employer s portion of FICA and Medicare cost FICA (Contra) CONTRACTUAL SERVICES 3000 Charges should not be assigned to code 3000, but should be charged to codes Services which can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided Architect Attorney Consultant Board Member 3005 Physicians Engineers Veterinarians Actuary Student Interns Other Fees 3rd Party Attorney 3rd Party Consultant 3rd Party Other Fees 3014 Nurse 3015 Psychologist 57

60 Psychiatrist Interpreter CPA Translation Broadcast Professionals Grant Readers Fraud & Investigative Services Mediation Expense Court Reporting Hearing Expense Temporary Services Instructors Coroners Witness Fees Mowing Professional Services Non-payroll services that can only be performed by individuals with professional skills and knowledge. Professional services would include consultants, dentists, medical doctors, nurses, lawyers, etc Drug Testing Services Non-payroll services provided by medical facilities for pre-employment and current employee drug testing Fingerprinting Expenditure for pre-employment fingerprinting service Audit Fees Payment to an independent accounting firm for auditing services. 58

61 3104 Legal Fees Payment for legal services Animal Acquisition Fee - Oatland 3106 Animal Permitting Fee - Oatland 3110 Instructional Services Non-payroll services that provide administrative and logistical support to staff instructors. Included are services of teachers and paraprofessional personnel and other services such as "performance contract" activities. A specific example would be "Going on tutorial" Staff Development Services performed by individuals qualified to assist teachers and supervisors and to enhance the quality of the teaching process. This would include curriculum consultants and in-service training specialists. "Keinx-transparent computer access" is an example of what can be charged to this category Services Purchased from LEA's/RESA's Expenditures to another LEA or RESA within the state for services, other than tuition or transportation. Membership contributions to RESAs or other shared services should also be included in this section Tuition to Private Sources Expenditures for SPED students Construction Services Specialized services performed by qualified individuals to assist in construction activities. This would include architects, legal counsel, construction management and engineering personnel. Specific examples would include a pretrial meeting (Safford) and ADA Survey. PROPERTY SERVICES 3200 Charges should not be assigned to code 3200, but should be charged to codes Non-payroll services to operate, repair, maintain, insure, and inspect property and/or equipment used by the school system Refuse Disposal/Pest Control Services performed by qualified individuals or organizations to remove, refuse, and/or trash obsolete furniture/equipment and other discarded articles no longer used by the school system. Services are also performed by qualified individuals or organizations to assist in the area of pest control 59

62 for buildings and other property owned, leased, rented and/or used by the school system. These services may include exterior/interior pest, rodent and odor control. Costs for annual inspections, monthly treatments and special treatments for termite control, bird problems and weevil control in food storage areas are all included in this category Hazard Waste Removal Services performed by qualified individuals or organizations to remove hazardous waste materials Laundry Cleaning Furnishing laundry and dry cleaning for the school system, including not only items owned by the schools, but those included in contractual agreements. Examples would include drapes, curtains, stage curtains and backdrops Personal Supply Rental Services performed by an individual or organization in providing uniform rental Equipment Repair/Maintenance Services performed by an individual or organization in providing repairs and maintenance to various types of equipment owned, leased and/or used by the school system. Included are typewriters, calculators, other office equipment, musical instruments, shop, athletic equipment, radios, base stations, pagers, clocks, bells, PA systems, mowers, saws, weed-eaters and other similar items. Specific examples would include repairs to the copy machines, ceiling hanging wires, robots, etc Software Maintenance Services performed by an individual or organization in providing maintenance to computer software applications Building Repair/Maintenance Expenditures for building repairs and maintenance agreements covering the upkeep of buildings. Included in this group would be boilers, burners, fuel storage, water treatment, pumps and others. Cost for new construction is not included in this section and should be listed under Capital Outlay, Building Renovation/Improvement, or Capital Construction. Items covered by this category would include repairing motors for cooling tower pumps and repairing ventilator fans Energy Conservation Expenditures related to the school system's energy management program. 60

63 3290 Vehicle Repairs Repairs and maintenance performed on buses, automobiles, trucks, vans and other vehicles owned, leased and/or used by the school system. This would include body work, engine overhaul, ignition system, steering and other services. TECHNICAL SERVICES 3300 Charges should not be assigned to code 3300, but should be charged to codes Cost associated with technical skills and knowledge to provide the services of officials, referees, printers, auditors, security, freight/moving firms and etc Outside Printing Expenditures for job printing and binding that cannot be performed by the school system's print shop Book Rebinding 3330 Officials/Referees Services performed by athletic-related officials and referees for both intramural and interscholastic levels of the school system's athletic program Security Services Non-payroll services performed by qualified individuals or organizations for the school system as it relates to outside security. These services are usually provided though a contractual agreement Evaluation/Research/ Information Ser. Services performed in the broad area of testing and evaluating students. These services are directly related to special student examinations and individual/group testing programs Inside Printing Expenditures for in-house printing. Departments that use the Print Shop are charged for materials used in the production of printed material. TRANSPORTATION SERVICES 3400 Charges should not be assigned to code 3400, but should be charged to codes Travel (Staff Training) Registration / Tuition Expenditures for transporting students and other eligible individuals and official business travel of the school system employees. Travel of students to destinations outside the area is included here. Reimbursement for transportation, meals, hotel and other authorized expenses associated with travel on business for the school system. Payments for per diem in lieu of reimbursement for subsistence (room and board) are included in this section. 61

64 Travel for athletic teams, bands and other groups are included in this section Superintendent Expense Account Expenditures for superintendent s transportation services Local Mileage Reimbursement Reimbursement for the use of a personal vehicle to conduct school system business. The amount is based on actual mileage Student Transportation - CAT Expenditures to individuals or agencies for the purpose of transporting students to school. Expenditures for the rental of buses which are operated by personnel of the school system are not recorded here; they are recorded under Rentals and Leases-Vehicles Student Transportation - First Student 3450 Student Field Trips (Board/Lodging) Expenditures to First Student for the purposes of transporting students to and from school. Cost of meals, motels, and other student and supervisor expenses incurred due to travel relating to a particular curriculum. Included here are expenses incurred for student field trips, registration fees and any other intra and interscholastic activities. An example would be the admission charge for students to see Curious George or any other plays at the Civic Center Travel - Board Member Expenditures for transportation, meals, hotel, and other travel-related expenses for board members Travel Board Attorney Expenditures for transportation, meals, hotel, and other travel-related expenses for the board attorney Commodity Hauling/USDA Expenditures for transporting USDA commodities for use in the School Food & Nutrition Program Other Transportation Services Transportation services that cannot be classified as an expense in one of the above categories and authorized by the school system. COMMUNICATIONS 3500 Charges should not be assigned to code 3500, but should be charged to codes Services provided by individuals or businesses to assist in transmitting and receiving messages or information. This category includes telephone services as well as postage machine rental, postage and fax service. 62

65 3510 Telephone Expenditures for local and long distance service and associated equipment, including installation and alteration charges Mail/ Messenger Service Expenditures for messenger service or special delivery of packages Postage Machine Rental Expenditures for rental of metering machine. This does not include the costs of metering slips Stamps Expenditures for stamps, postage due, meter slips, etc Cellular Phones 3560 Radios and Pagers Expenditures for the leasing and/or repair of radio and pager equipment. UTILITIES Disbursements made to provide the school system with services such as water, sewage, heat and light. This would include those services, whether provided by a public utility or a private enterprise. Cost for telephone, telegraph and mail are not covered in this section, but are included in Communications Energy Disbursements for electric services to all facilities for heating, air conditioning, equipment operation and lighting. Also includes expenditures for fuel oil usage (all grades) in all buildings requiring oil for heating Energy Contra 3640 Water/Sewer/Refuse Costs for water usage, sewage service and refuse removal to all facilities are included here Water/Sewer (Contra) PURCHASED INSURANCE 3700 Charges should not be assigned to code 3700, but should be charged to codes Disbursement for insurance to protect Board Of Education members, students and employees of the school system against loss due to accident or neglect. Current funds for all judgments against the 63

66 school system, which result from court decisions, are recorded here. Judgments against the school system resulting from failure to pay bills or debt services are recorded under the appropriate expenditure accounts as though the bill or service had been paid. Insurance Premium Contra 3710 Property Insurance Insurance coverage on all school system property including buildings, grounds, vehicles and equipment regardless of whether these forms of property are owned, leased and/or used by the system Flood Insurance Insurance coverage on the school system s property located in designated flood areas Fleet Liability Insurance coverage on all school system owned buses used to transport students Liability Insurance Insurance coverage of the school system's officers, employees or students operating vehicles as authorized by the school system. Any expenditure made in lieu of liability insurance is also recorded here Fleet Property Claims-Retained Coverage for adjustments to prior fleet property claims Student Accident Insurance Accident insurance coverage for participants in student activity programs Long Term Disability Employer paid long term disability insurance for full-time permanent employees Employee Assistance Program Various employer paid services offered to permanent full-time employees Life Insurance Employer paid life insurance for full-time permanent employees Cobra Insurance Pathways Pro Insurance payments on behalf of Pathway students on leave while performing student teaching requirement Excess Worker s Compensation Payments for excess premiums Worker s Compensation Claims Payments on behalf of an employee when that employee is incapable of performing job duties because of a job related injury. 64

67 3792 Worker s Compensation State Assessments Annual assessment to State Board of Workers Compensation and Georgia Subsequent Trust Fund for premium assessment. Payments for insurance for the school bands on school sponsored field trips are also paid under this account Unemployment Claims Payments on behalf of former employees Employee Dental Claims RENTAL/LEASES 3800 Charges should not be assigned to code 3800, but should be charged to codes Expenditures for the lease or rental of land, buildings or equipment for the temporary or longrange use of the school system. This includes bus and other vehicle rentals when operated by school system personnel, lease of data processing equipment and similar rental agreements Office Equipment Lease Expenditures for such office-related items as copiers, word processing equipment, typewriters and other similar items on a rental or leased basis Copier Lease Central Only Expenditures for lease of copier equipment Machinery Lease Charges for rental of a crane, hoist, or welding equipment used in the repair and maintenance of buildings and grounds Vehicle Lease Charges for lease or rental of vehicles, including trucks, vans, trailers and automobiles Equipment Rental 3840 Audio/Visual Equipment Lease Charges for lease or rental of audiovisual related items such as projectors of all types, public address systems, equipment used for media reproduction and similar items Other Instructional Equipment Lease Expenditures for lease of instructional equipment such as scientific instruments, musical instruments, shop equipment and items including kilns and potter wheels Data Processing Lease Expenditures for lease of such data processing related equipment as terminals, modems, disk drives, line printers, central processing units and 65

68 others Building/Land Lease Charges for freezer storage facilities for food commodities leased parking spaces in commercial lots and other similar items on a regular or leased basis. MISCELLANEOUS PURCHASED SERVICES 3900 Charges cannot be assigned to code 3900, but should be charged to codes Expenditures for all other purchased services not included in the above categories Advertising Expenditures for printed announcements in professional newspapers or announcement broadcast by radio and television networks. These expenditures include advertising for such purposes as personnel recruitment, bond sales, used equipment sales and other objects. Costs for professional fees for advertising or public relation services are not recorded here, but are charged to Professional Services Dues/Membership Expenditures for registration fees, dues for systems or individuals membership in professional or service organizations, or for various fee charges Graduation Expenditures for services and materials associated with year-end graduation ceremonies whether conducted on school system premises or off-site at some leased/rented facility. The charges should include the cost of platforms, sound systems and seating Temporary Labor (Includes Clerical) Expenditures for temporary clerical or labor support provided through an employment agency Student Stipend Non-payroll expenditures for payment to students for services Reimbursement - College Tuition Reimbursement for college tuition fees paid under the Eisenhower Grant staff development program. FOOD/MATERIALS/ SUPPLIES/COMMODITIES Amounts paid for material items of expendable nature that are consumed, worn out or deteriorated in use; or items that lose their identity through 66

69 Charges should not be assigned to code 4400 or 4600 but should be charged to fabrication or incorporation into different or more complex units or substances USDA Food (SFS Only) The value of donated commodities received from the USDA USDA Inv. Adjustment( SFS Only) School Food Service Use Only 4440 Milk 4450 Catering (SFS Only) 4470 Kitchen Supplies 4510 Animal Food - Hay & Grain 4511 Animal Food - Fish 4512 Animal Food - Produce 4513 Animal Food - Meat 4514 Animal Food - Rodents 4515 Animal Food - Insects 4530 Animal - Husbandry Supplies 4531 Animal - Capture/Restraint Supply 4532 Animal - Enrich/Training Supply 4533 Animal Health - Drugs 4534 Animal Health - Lab Supply/Work 4535 Animal Health - General Supplies 4540 Horticulture Supplies 4545 Exhibit Signage - Oatland 67

70 4550 Oatland - Gift Clothing 4551 Oatland - Gift Plush 4560 Employee Uniforms - Oatland 4570 Construction Supply/Material - Oatland 4610 Supplies All supply items that cannot be properly classified as computer software, energy, food supplies, textbooks, or books and periodicals. This would include office supplies, paper, cleaning supplies, etc. which will normally be used up within one year when purchased Supplies (Contra) 4612 Computer Software Expenditures for the purchase of computer software, software licenses and software renewals Software (Contra) 4615 Expendable Non-Computer Equipment Items costing less than $1,000, which might otherwise be classified as equipment rather than supplies. Items charged against this account would include calculators, chairs, tables, projectors, videocassette recorders, electric pencil sharpeners and electric hole punchers etc. typically last more than one year Expendable Computer Equipment Computer peripherals costing less than $1,000. Examples of items charged to this account would include printer, disk drives, thumb or jump drive, computer parts, mouse etc Fuel Expenditures for energy, including gas, oil, coal, gasoline, diesel fuel, and other services from public or private utilities Fuel (Contra) 4630 Purchased Food Food purchased for use in the School Nutrition Program Purchased Snacks Food purchased for use in the School Nutrition Program. 68

71 4633 Purchased Inventory Adjustment Adjustments to the School Nutrition Program purchased food inventory Supplemental Purchased Food Food purchased for use in the School Nutrition Program Supplemental Sales menus Produce Food purchased for use in the School Nutrition Program School Nutrition Program Small Wares 4639 Disposals Food Service 4640 Textbooks (Contra) 4641 Replacement Textbooks Expenditures for the purchase of replacement textbooks and workbooks used in the classroom. The cost of binding and repairing textbooks is reported here also Other Books Expenditures for the purchase of all books and periodicals (other than textbooks) available for general use, including reference books. The cost of binding and repairing reference books in the media center is reported here New Textbooks Expenditures for the purchase of newly adopted textbooks used in the classroom. These textbooks are ordered in the Central Office EQUIPMENTAND PROPERTY 5000 Charges should not be assigned to code 5000, but should be charged to codes Classroom/Office Equipment/Furniture (Cap Proj Only) Expenditures for the purchase or lease of new or replacement equipment for use within the system. Equipment is a non-consumable item that has a unit cost of $1,000 or more and a use-life of at least two years. Also, expenditures for the purpose of acquisition of land and the improvements thereon. Expenditures for classroom/office equipment and furniture purchased through the Design and Engineering Department that have a cost of $1,000 or more Desk Refinishing Expenditures for the refinishing of classroom desks. 69

72 5110 Vehicles Costs for all other vehicles (other than buses) that represent additional units to the school system's inventory Land Expenditures for the purchase or acquisition of land Site Development Costs for infrastructure, access roads, water & sewer systems, drainage structures, and electrical/gas service Construction (Cap. Proj. Only) 5501 Building & Finishes Expenditures for new buildings, additions, renovations or major alterations to existing buildings HVAC (Cap. Proj. Only) Replacement or upgrades of existing HVAC systems Plumbing (Cap. Proj. Only) Plumbing replacement or upgrades of existing systems to include renovations for ADA 5504 Electrical (Cap. Proj. Only) Replacement or upgrades of existing electrical systems Carpet and Vinyl Tile (Cap. Proj. Only) 5506 Flooring (Cap. Proj. Only) Replacement or upgrades of existing carpet and VCT systems. Replacement or upgrades of other than carpet & vinyl tile flooring Acoustical / Ceiling (Cap. Proj. Only) Replacement or upgrades of existing ceiling systems Roofing (Cap. Proj. Only) 5509 Masonry (Cap. Proj. Only) 5510 Asbestos Remediation (Cap. Proj. Only) Replacement or upgrades of existing roofing systems. Replacement or upgrades of existing structures. Removal or abatement of asbestos materials General Remediation 5512 Site work 5601 Walkway Canopies (Cap. Proj. Only) 70

73 5602 Temporary Fencing (Cap. Proj. Only) 5603 Portables (Cap. Proj. Only) 5604 Portable Acquisition (Cap. Proj. Only) 5609 Security (Cap. Proj. Only) 5650 Contingencies (Cap. Proj. Only) 5720 Building Acquisition, Construction, and Improvements 5730 Equipment to include Food Service Kitchen Equipment (other than buses and computers) Removal, relocation, or installation of portable units to include utility services installation. Acquisition cost. Includes security systems and video surveillance systems. Reserve funding for unanticipated needs which may occur during the year or future years. Expenditures for acquiring existing buildings and the contracted construction of buildings, for major permanent structural alterations, and for the initial or additional installation of heating and ventilating systems, fire protection systems, and other service systems in acquired buildings. Expenditures for initial, additional, and replacement items of equipment such as machinery, food service and furniture and fixtures. To be charged to equipment, an item must meet the following criteria: a. The cost must be $1,000 or more per unit; b. The life expectancy must be at least two years Buses Expenditures for purchase or lease-purchase of buses to transport students Computer Equipment Expenditures for the purchase or lease-purchase of computers including CPUs, storage devices, printers, input devices, word processing, or other equipment needed for electronic computing. Items charged here must meet the two criteria in 5730 (equipment). Exception: Computer workstations costing less than $1,000 must still be recorded here Fees Legal (Cap. Proj. Only) 5752 Fees Architectural (Cap. Proj. Only) 5753 Fees CM /PM (Cap. Proj. Only) Architectural and Engineering design fees. Fees for Construction Management or Program Management services. 71

74 5754 Fees Permits (Cap. Proj. Only) 5755 Fees Surveys (Cap. Proj. Only) Building permits, tap fees, and impact fees accessed by municipalities. Property and land surveys Fees Appraisals (Cap. Proj. Only) 5757 Fees Environmental Testing (Cap. Proj. Only) 5758 Fees - Soil Testing (Cap. Proj. Only) 5759 Fees Consultants (Cap. Proj. Only) Soil testing and subsurface geotechnical testing and studies. Specialized design and engineering consultant services performing studies and evaluations Fees - Bond Issuance (Cap. Proj. Only) 5800 Demolition & Removal DEBT SERVICES 6000 Charges should not be assigned to code 6000, but should be charged to codes Interest Expenditures for the payment of interest on General Obligation Bonds or other debt issued by the School System Principal Redemption or Other Debt Expenditures for the payment of the principal of General Obligation Bonds or other debt issued by the School System Refunding Escrow Deposit INTERFUND TRANSFERS 7000 Charges should not be assigned to code 7000, but should be charged to

75 7050 Indirect Cost Expenditures to record the indirect costs permitted under Federal grant administration rules and approved by the GDOE Services By Other Funds Expenditures to pay for services provided by other funds Contribution to Other Funds Expenditures for contributions to other funds Contribution to Other Agencies Expenditures for contributions to agencies outside of the school system. For example: contributions to NFI and the City of Savannah Contribution To Oglethorpe Charter School Expenditures for contributions to Oglethorpe Academy Cont Oglethorpe Prior Period Adj 7207 Contributions to Oglethorpe Charter School 7208 Contributions to Gateway to College Charter School 7220 Contributions to Residential Facility 7240 Grant Matching Funds Expenditures for contributions to Grant Programs to meet grant requirements General Fund Construction Contribution Expenditures for contributions by the General Fund to Capital Construction or Capital Maintenance Funds Contributions to Private Schools CONTINGENCIES 9000 Charges should not be assigned to code 9000, but should be charged to codes Emergency / Unanticipated Needs Contingencies Reserve funding for unanticipated needs which may occur during the year or future years. 73

76 9201 Undesignated Funds 9202 On Behalf Payments 9205 Adjustment to Budget Negative (Budget Only) 9206 Adjustment to Budget Positive (Budget Only) 9207 Carryforward Adjustment Board approved contribution of designated unexpended budgets to the Carry-Forward Fund to allow expenditure of these funds by school sites. School sites must submit a proposed budget for these funds which must be approved by the Board Adjustment Per Pupil All 9209 Adjustment Per Pupil All Con 74

77 BUDGET SCREEN PRINTS QUICK REFERENCE GUIDE EXP2: Screen will show your current budget, encumbrances (Purchase order issued which are chargeable to a budget and for which a part of that budget is reserved. Expended Payment for goods, services and obligations. 75

78 ESUM: Provides line item budgets, will provide a total if you input a Y for the Total indicator. 76

79 ASUM: will provide the total for the appropriation. Sometimes a request is submitted and there is enough money in the object for a school, however there is not enough money in the appropriation unit therefore the transfer cannot be inputted. Note: Total indicator = Y 77

80 OLGL: Will provide a complete list of all transactions that hit the general ledger. OLGL has the following: Special check request (Accounts Payable) Purchase order questions call Purchasing dept. or Paid (Accounts payable) Journal entries (Accounting) Note: Please do not fax budget transfer. 78