Welcome to the Budget Office!

Transcription

1 Welcome to the Budget Office! Finance Division Manual Budget The Budget Office is comprised of a Budget Director and three analysts serving Elementary, Middle, Secondary Schools and the Central Office. We are located on the second floor of 801 N. 11 th, behind the Purchasing Department. >>Budget Office Contact List: Angela Banks, Budget Director angie.banks@slps.org Erica McAdoo, Budget Analyst erica.mcadoo@slps.org Katherine Miller, Budget Analyst katherine.miller@slps.org Budget Office Fax Number: This section contains information regarding the following: i. Description of the SLPS Chart of Accounts (pgs. 2-4) a. What is the SLPS Chart of Accounts (2-4) b. How the different codes are used (4) ii. General Operating Budget (GOB): Description & Allocation Information ( 5) a. Personnel Related Items b. School Activities iii. Title I/School Improvement Funds: Allowable vs. Unallowable Expenditures (6) iv. Transfers and Extra Service Spreadsheets (7-9) a. Transfers (7) b. Extra Service (8-9) v. How to look up your budget in SAP (the District s financial software) (10-17) a. FMEQ-SAP Quick Guide (11) b. FMEQ-SAP Guide with 12 Screen Shots (12-17) vi. Appendix (18-20) a. Fund Number for FY (18) b. Extra Service Rates (19) c. Activity Types/Codes: Extra Service & Temporary Wages (20) d. Where to find Budget Office Forms & Info. ONLINE (21-22) 1

2 i. Description of SLPS Chart of Accounts A chart of accounts is a list of the accounts used by an organization to classify and track financial transactions. This list can be numerical, alphabetical, or alpha numeric. The majority of financial transactions you will be dealing with are expenditures. a. SLPS Chart of Accounts consists of: 1. Fund 2. Function 3. Project Code 4. Commitment Item 5. Location 1. Fund Funds are three digit numeric codes. There are two types of funds, General Operating (GOB) and Non-General Operating (Non-GOB). 2 GOB funds are used to pay the general expenses of the District. Non GOB funds hold and expend the financial resources associated with a particular funding source (i.e. the Federal Government). There are rules, regulations, and reporting requirements regarding the use of these funds 1. They are separated from the District s General funds so that they may be more easily tracked and accounted for. All GOB and some commonly used Non-GOB funds are listed below. GOB Fund Numbers Non-GOB Fund Numbers Incidental 120-Teachers Fund 140-Medicaid/Student Health Services 360-Capital Equipment 231-Title I 291-Mini-Federal Programs 510-School Lunchroom 731-Foundations/Contributions 909-Capital Projects (A/C) 1 Please consult your Budget Analyst or the Office of State and Federal Programs if you have any questions about what types of expenses are allowable under Non-GOB funds. 2 A comprehensive list of all GOB and Non-GOB funds in use in the 10/11 Fiscal Year can be found in the Appendix of the Budget Section of this manual (part A). They can also be found in the Budget Planning and Development Book (a publication provided by the Budget Office). For information about how to obtain a copy online, see part D of the Appendix section. For a paper copy, please contact your Budget Analyst.

3 2. Function Function codes are four digit numeric codes 3. They describe what function an expenditure serves within a school. Some examples of commonly used function codes are: General Programs Grades 1-5, 1133-Middle School Art, and 1155-High School Science. It is important to note that a Middle School Art function code, as used in the example above, would only be used in a Middle School. The same logic applies for all function codes; the description should match the actual use as closely as possible. 3. Project Project Codes are two digit alphabetical, numerical, or alpha-numeric codes 3. Project codes are used to track expenditures related to certain programs. Three example project codes and their descriptions are: PJ-Public High Leage, 3J-Volunteer Services, and 54-Education Rate. 4. Commitment Item Note about the term Commitment Item : In some cases, other phrases may be used when referring to commitment item. Five examples are -C/I Number -General Ledger Number -G/L Number -Object Code or, -Object Number Commitment Items four digit codes used to describe a specific transaction 3. The type of financial transaction is designated using the first digit of the commitment item. The majority of transactions you will be dealing with are expenditures. All expenditure related commitment items start with the number 6. There are three broad types of expenditures that are classified by commitment items. To easily delinate between each type, look at the first two digits of the commitment item and use the guidelines below: -Salary and Payroll, commitment items related to salary/payroll expenses start with a 61-- (i.e Admin-Salaries or 6143-Extra Service). -Benefit and Fringes, commitment items related to benefit or fringe expenses start with a 62-- (i.e Retirement or 6231-Social Security). -Operational Expenses (all other expenses), range from the number 6300 to Some examples of commitment items in this category that you might use are 6411-General Supplies, 6384-Meeting Expenses, or 6364-Postage. 3 A comprehensive list of Function, Project, Commitment Item, and Location codes can be found in the Budget Planning and Development Book. For information about how to obtain a copy online, see part D of the Appendix section. For a paper copy, please contact your Budget Analyst. 3

4 5. Location Location codes are three digit codes used to describe a building, department, or school. Each school has its own location code, these numbers range from 0 to It is important to know the location code for your site. b. How the different codes are used We use a combination of the above codes to define specific accounts. Frequently you will be asked for a Fund or Funds Center either in SAP or by someone in the Finance Division. The following information will help you understand the makeup of this reference. 1. FUND: The term Fund is used in SAP; it refers to the three digit fund number followed by a dash and the four digit function code. Recall our list of 5 codes used in the Chart of Accounts: 1. Fund: Fund (XXX) + Function (YYYY) = XXX-YYYY Fund: 2. Function 3. Project Code 1.Fund 2.Function 4. Commitment Item 5. Location 2. FUNDS CENTER: (sometimes called Cost Center) The term Funds Center is used in SAP; it refers to the three digit location number followed by a dash, the two digit project code, followed by a dash, and the three digit Fund number. Location (AAA) + Project (BB) + Fund (XXX) = AAA-BB-XXX Funds Center: 5.Location 3.Project 1.Fund 4

5 ii. General Operating Budget (GOB): Description & Allocation Information General Operating fund are discretionary in nature and are used to finance day-to-day school activities. These activities include but are not limited to: a. Overtime/Extra Service (personnel related items) -Team Leader/Department Head -Metal Detector -Non-Certificated Overtime (Clerical, Security, Aides, TA) -Temporary Employees -Non-Athletic or General Extra Service (special projects, school support) -Special Education (writing IEPs, tutoring) -ESOL/Bilingual (tutoring, translations) b. School Activities (non-personnel related items) -General School Supplies -Library Resources -Postage -Equipment and Computers -Printing -Conferences and Travel -Meeting Expenses -School Improvements (minor repairs, technological upgrades, etc.) Additional budget may be distributed to schools throughout the fiscal year to support school goals and objectives. Examples of these types of resources could include: -Professional Development: Extra service and non-personnel budgets to help support professional development of school staff. -Night School: Monies for those high schools offering night school classes. -High School Counselors: Funds given to help high school counselors start and end the academic year. -Database Schedulers: Monies provided for creation and verification of school data by database schedulers. -Non-GOB Allocations: Supplemental funds received by the district that are distributed to schools (Title 1, NCLB, Corporate Support, Foundations, etc.). These are dependent upon the timing and amount of dollars actual received. 5

6 iii. Title I/School Improvement Funds: Allowable vs Unallowable Expenditures 4 Allowable Expenditures: 1. Items used for classroom and instructional purposes for use by and/or with students 2. Pencils, pens, folders, color paper, construction paper, school supplies [IN LIMITED AMOUNTS] 3. Computers or Smartboard sets including projectors, Promethean boards, cameras [MUST BE REFLECTED IN SCHOOL PLAN] Unallowable Expenditures: 1. Incentive items or awards to students, parents, or staff. 2. Replacement materials for any previously district purchased materials 3. Office supplies such as copy paper, shredders, pencil sharpeners, electric staplers, etc. 4. Custodial/janitorial supplies such as cleaning supplies, ladders, buckets, etc. 5. Gym equipment or recess items such as games, balls, and playground equipment. 6. Non-instructional games 7. Health or nursing supplies 8. Furniture such as desks, tables, chairs. [EXCEPTION: computer tables if setting up a lab] 9. Electronic items such as i-pods, blue tooth, head phones, cell phones, two-way radios, metal detectors, stereos, tv s, etc. 10. Field trips 11. Textbooks 4 Please consult your Budget Analyst or the Office of State and Federal Programs if you have any questions about what types of expenses are allowable under Non-GOB funds. 6

7 iv. Transfers and Extra Service Spreadsheets Finance Division Manual Budget a. Transfers: In some instances you may need to move dollars from one commitment item, function, or project code into another. This can be accomplished by completing a transfer form 5 and submitting it to your Associate Superintendent for approval. >>The approval process for a transfer form is as follows: This means that once you have completed the transfer form you should send a signed paper or electronic copy to the Assoc. Superintendent over your school (D.Edwards, P.Knight, or M.Haggen). They in turn, will review and approve this form and send to your Budget Analyst for final review and processing. >>A sample Transfer Form is below. In order to process a transfer, the Budget Office needs to know the account you are sending money FROM (Fund, Funds Center, and Commitment Item) and the account you are sending money TO (Fund, Funds Center, and Commitment Item). The fields where you will enter this information are at the top and middle of the transfer form. The Budget Office also needs to know the amount of the transfer and the reason for the transfer; space for the amount is located to the right of the Receiver Commitment Item column, space for the reason is in the gray Reason box towards the end of the form. At the end, the individual who prepared the form should list his/her name and the date. The site Administrator should then sign or type his/her name and date. 5 Blank Transfer Forms are Excel files and can be found online or via your Budget Analyst. For instructions on how to obtain the electronic version of this form online, see part D of the Appendix section. For a paper copy, please contact your Budget Analyst. 7

8 TRANSERS RELATED TO TRAVEL: When you are transferring funds in order to pay for travel to a conference/meeting it is necessary to include the following information in the Reason Section: Names of Attendees // Location of Event // Dates of Event Now you are ready to send the completed form to your Associate Superintendent. b. Extra Service Spreadsheets: In order to pay certificated individuals for time worked outside of the normal work day, you must first fill out and submit an extra service spreadsheet 6 for those individuals to your Associate Superintendent. This spreadsheet is uploaded into SAP and allows you, when you are entering payroll for your site, to enter the additional time worked. >>The approval process for an extra service spreadsheet is as follows: This means that once you have completed the extra service spreadsheet you should send the electronic Excel file to the Assoc. Superintendent over your school (D.Edwards, P.Knight, or M.Haggen). They in turn, will review and approve this spreadsheet and send to your Budget Analyst for final review. Once the analyst has approved, he/she will forward to HR for uploading into SAP. Your Budget Analyst will notify your school to confirm approval and HR upload. [Note that extra service spreadsheets MUST be provided electronically in order to upload them into SAP, paper copies are not accepted] >>A sample Extra Service Spreadsheet with field labels is below: In order to process an extras service form you will need to fill out all the fields listed above. Explanation of the extra service spreadsheet (from the left-most field to the right): >>Name and SSN these columns reference the names and social security numbers of the individual or individuals on your spreadsheet. 8 >>Activity Type Code & Code Text these columns refer to the type of work being performed. The concept of activity type was developed to charge the correct salary commitment item. If the incorrect 6 Blank Extra Service Spreadsheets are Excel files and can be found online or via your Budget Analyst. For instructions on how to obtain the electronic version of this form online, see part D of the Appendix section.

9 activity type is chosen, the wrong commitment item will be charged. For example, a common code for general extra service is 0518-Extra Service, when using this code the commitment item charged will be Certain activities (i.e. metal detector, inservice, Title I, after school) have their own codes and thus charge different commitment items. To ensure that you enter the correct information in this field please consult the Activity Types/Codes: Extra Service & Temp Wages table in the Appendix (part C) of the Budget Section of this manual or your Budget Planning and Development Book. >>From/To in these fields you should enter the range of dates between which the extra service will be worked. For example, 07/01/2010 to 06/31/2011. This range cannot overlap fiscal years. >>Pay Rate, # of Hours, & Total here you will indicate the hourly rate of pay for the individual (pay rate will depend on position title), the total number of hours that person will be working, and the total pay (pay rate * # of hours the excel formula to complete this calculation is =G6*H6). To ensure that you use the correct rate for a particular position, please consult the Extra Service Rate table in the Appendix (part B) of the Budget Section of this manual or your Budget Planning and Development Book. Account Information: It is important to verify that the available balance of the account you list equals or exceeds the total amount of extra service pay on your spreadsheet. If not, your request will not be approved. >>Fund & Cost Center here you will enter the account information from which these individuals will be paid. Recall the following discussed earlier: Fund: 1.Fund 2.Function Funds Center: 5.Location 3.Project 1.Fund >>Approved: Flag, By, Date The Administrator at your site must approve every extra service spreadsheet. To indicate approval, choose A from the drop down menu in the Flag field. Enter the Administrator s name in the By field and the date to the right. >>Comments Use this field to describe something specific about this particular extra service activity. >>Job Code Enter the job code of the individual here. Job Codes can be found on your site s roster. Below is a sample of a completed extra service spreadsheet. 9

10 v. How to look up your budget in SAP The ability to look up your school s budget in SAP is a valuable skill, but does take some practice. The payoff being that once mastered, you can use information about your budget and remaining dollars to make strategic spending decisions, fill out extra service and transfer forms, and enter purchasing account information. It also allows you to periodically look up your budget without having to contact a third party for assistance, an extra step that can be both time consuming and inconvenient. Below you will find a step by step guide to using program FMEQ to look up your site s budget. This explanation is divided into 2 parts, the first is a text only quick guide that you can cut out and place near your work station. The second version contains 12 SAP screenshots and additional explanation regarding each step. This is helpful if you are just getting started. 10

11 a. FMEQ QUICK GUIDE FMEQ SAP Quick Guide 1. SAP Easy Access Screen Command Field: Enter FMEQ 2. Click check mark to left of command field (upper left hand corner) 3. Click arrow to left of Report Type 002 (Hierarchy of FM Account Assignment Elements) 4. Double click on ZJFA1 (Budget Availability) 5. Fund Field Enter -specific fund code (i.e ) OR -a range (i.e to ) OR -an asterisk (*) for any assigned funds (i.e. 110-*) 6. Funds Center Field Enter -a specific funds center (i.e ) OR -a range (i.e to ) OR -an asterisk for any assigned funds center (i.e * or 400-* or 400-*-110) 7. Commitment Item Enter -specific C/I (i.e. 6411) OR -a range (i.e to 6999) OR -an asterisk for any expenditure C/I (i.e. 6* or 63*) 8. Values that should default in (you don t have to enter or modify): Variant (000), Fiscal Year (2010), Budget Version (0). Whatever current fiscal year you are in will always be the default, if you wish to review budget data for a previous fiscal year, do so by modifying the year data in this field. 9. Click on Execute button, this button is in the left corner directly above the data fields you have just completed. 10. To change the overall layout of your budget (a.k.a. Switch Drilldown): Choose Navigate from the dark blue menu band at the top of your SAP window and then choose Switch Drilldown. Place your cursor in the field of the organization level you wish to view and click the checkmark. 11. To view more detail of any one line item (a.k.a. Drilldown): To drilldown further into a specific line item, place your cursor in the budget of the line item you wish to view in more detail and click once (graying that field out). Then choose Navigate from the dark blue band menu band (as you did before) and choose Drilldown. Place your cursor in the field you wish to view and click the checkmark. September

12 b. FMEQ- A Guide to Looking Up Your Budget in SAP (w/ screenshots) SAP Reports FMEQ How to look up your Budget Slide #1 Type FMEQ in the upper left hand box and click ENTER SAP Reports FMEQ How to look up your Budget Slide #2 Open folder 002, Hierarchy of FM Assignment Elements, by clicking the grey arrow to the left of the Folder icon. Locate report ZJFA1-Budget Availability (approx. half way down the page) and double click on it. 12

13 SAP Reports Searching for a Specific Fund/Function: Finance Division Manual Budget FMEQ How to look up your Budget Slide #3 FUND: Enter the Fund number you wish to access followed by a hyphen and the 4-digit Function code. If you do not know certain numbers within the fund or function code you can always enter an asterisks (wild card) as I did above. The search will return all accounts beginning or ending with the numbers you were able to enter. On the next page we will address how you can enter multiple Fund numbers using the arrow indicated with a red circle above. Entering multiple FMEQ How to look up your Budget Fund numbers SAP Reports Searching for a Specific Fund/Function: Slide #4 To search for multiple funds, click on the arrow to the far right of the Fund Field. On the resulting pop up box titled Multiple Selection for Fund, select the tab called Select Single Values (1). Enter the funds you wish to view using the whole Fund-Function code or a combination of numbers and an asterisks. Click the execute button in the bottom left corner of the box to save your entries. 13

14 SAP Reports Finance Division Manual Budget FMEQ How to look up your Budget Entering Search Parameters for the Funds Center: Enter your search criteria Shot #5 FUNDS CENTER: This field is made up of the 3-digit location, 2-digit project, & the 3-digit fund code (###-##-###). If you want to see data for a particular location, i.e. Adams #400, enter the location followed by an asterisks, 400*. If you know that you would like information for Project Code AZ (School Improvement) for example, you could enter 400-AZ-* or simply *-AZ-*. If you do not know any part of the funds center you can simply enter an asterisks. SAP Reports FMEQ How to look up your Budget Enter your search criteria Entering Search Parameters for Commitment Itm: Shot #6 COMMITMENT ITEM: All expenditure commit. items start with 6. To see all expenditure data, enter 6*. To see only operational line items (commit. Items ) enter 6300 in the first commitment field and 6999 in the right field. FISCAL YEAR: To find information about your FY 10/11 budget ensure that 2010 is entered to the right of Fiscal Year in the Report Selections section of this screen. 14

15 SAP Reports FMEQ How to look up your Budget Execute Shot #7 CLOCK Once you have entered all search criteria.. EXECUTE the program by clicking on the clock. SAP Reports FMEQ How to look up your Budget Shot #8 You may now see a commitment level view of your budget. 15

16 SAP Reports Finance Division Manual Budget FMEQ How to look up your Budget Switch drilldown NAVIGATE Switch Drilldown Shot #9 To view your budget from a different organization level, choose NAVIGATE from the DARK BLUE BAND at the very top of the SAP window. Choose Switch Drilldown SAP Reports FMEQ How to look up your Budget Switch drilldown Shot #10 Put your cursor in the field of the organization level you wish to view. In this case, we ll choose Funds Center. Click the green CHECK MARK in inset box to execute. 16

17 SAP Reports Finance Division Manual Budget FMEQ How to look up your Budget Drilldown further Shot #11 This is the Funds Center View To Drilldown Further: Place the cursor on the current budget of the line-item you wish to view and click once. Choose Navigate from the dark blue band then Drilldown. Put your cursor in the field of the organization level (we chose Fund as an example) you wish to view and click the green check mark to execute. SAP Reports FMEQ How to look up your Budget Drilldown further Shot #12 This is the Fund View of that line item. To return to the previous view press the green go back button circled in red above. 17

18 vi. APPENDIX a. Fund Numbers for FY 2010/11 SAINT LOUIS PUBLIC SCHOOLS FUND NUMBERS FOR FISCAL YEAR FUND NAME Beginning 1-Jul-10 GOB INCIDENTAL 110 GOB TEACHERS 120 GOB STUDENT HEALTH SERVICES 140 ESCROW 160 INTERNAL SERVICE 170 EARLY CHILDHOOD SPECIAL ED EARLY CHILDHOOD SPECIAL ED EARLY CHILDHOOD SPECIAL ED TITLE I IASA TITLE I IASA TITLE I IASA ADULT VOCATION/ACADEMIC ED 240 ADULT BASIC ED ADULT BASIC ED ADULT BASIC ED COMM DEVELOP AGENCY COMM DEVELOP AGENCY COMM DEVELOP AGENCY PL SPEC ED PL SPEC ED PL SPEC ED MINI FEDERAL PROGRAMS MINI FEDERAL PROGRAMS MINI FEDERAL PROGRAMS MINI FEDERAL PROGRAMS MINI FEDERAL PROGRAMS CAPITAL PROJECTS DESEG SETTLEMENT CAPITAL - VOC ED 321 DESEG SETTLEMENT CAPITAL - BUILDINGS 331 GOB CAPITAL EQUIPMENT (non-instruct. $1,000+) 360 SCHOOL LUNCHROOM 510 DEBT SERVICE 610 TITLE VI TITLE VI TITLE VI NCLB STIMULUS 640 FED STIMULUS-SPED 650 HEALTH TRUST FUND 710 TRUST AGENCY & ENTERPRISE 720 FOUNDATIONS & CONTRIBUTIONS FOUNDATIONS & CONTRIBUTIONS FOUNDATIONS & CONTRIBUTIONS SCHOOL SITE CASH SUBSIDY 740 PREVENTATIVE MAINTENANCE 110-FE CAPITAL PROJECTS - A/C CAPITAL PROJECTS - BOND ISSUE 910 Recall the following referenced earlier: Fund= 1. Fund Fund = Fund-Function Fund: = Funds 1.Fund Center 2.Function Funds Center: = = Locat-PJ-Fund Fun 18

19 b. Extra Service Rates Position 10, 10.5 and 11 Month EXTRA SERVICE RATES FY Hourly Rate High School Principal Middle School Principal Elementary School Principal Assistant High School Principal Coordinator Elementary Administrative Assistant Middle School Admin. Assistant High School Administrative Assistant Administrative Nutritionist Counselor Librarian Library Aide Psychological Examiner School Psychologist School Social Worker Teacher Nurse Overtime Rates for Non-Certificated Persons Parent Liaison 9.94 Teacher Assistant Elementary School Secretary Middle School Secretary Clerk Typist I Child Care Attendant 9.41 Clerical Assistant 8.55 Teacher Clerk 9.67 Sub-Clerk 9.77 Substitute Teacher Daily Rate Continuing Sub Rate

20 c. Activity Types/Codes: Extra Service/Temporary Wages Finance Division Manual Budget ACTIVITY TYPES/CODES: Extra Service & Temporary Wages The concept of activity type was developed to charge to the correct salary commitment item. If the incorrect activity type is chosen the wrong commitment item will be charged. Activity Code/Description Commitment Item Notes 0500 Athletic/Coaches 6143 Location 833 Only 0501 Non-Athletic Adult Basic Ed 6148 Location 026 Only 0503 Student Helper Evening Programs Adult Education 6143 Location 026 Only 0507 Textbook 6143 Location 803 Only 0508 State & Federal Programs 6143 Location 814,840 Only 0509 Homebound Instruction 6143 Location 828 Only 0510 State & Federal Programs 6148 Location 814,840 Only 0511 Department Head 6143 School Locations 0512 After School Program 6143 School Locations 0513 Adult Basic Ed 6143 Location 026 Only 0514 Metal Detector 6143 School Locations 0515 Inservice 6148 School Locations 0516 Title I 6143 School Locations 0517 Title I Workshop 6143 School Locations 0518 Extra Service Custodian/Safety 6149 Locations 828 & State & Federal/Temp 6149 Location 814,840 Only 0521 Temporary Employees Teacher - Summer School Non-certified Summer School Administrative Summer School USI Inservice 6148 Location 859 Only 0536 USI Temporary Employee 6149 Location 859 Only 0537 USI Extra Service 6143 Location 859 Only 0562 Community Schools # Used by Location Community Schools # Used by Location Lunch Program 6149 Was 308 PR# 0583 Breakfast Program

21 d. Where to find Budget Office Forms You can find the Budget related forms referenced in this manual on the District s website. Currently, this site contains a blank Excel version of the Transfer form and Extra Service Spreadsheet. Throughout this section we ve referenced the Budget Planning and Development Book, an Excel version of this book is also contained on the website. It has a comprehensive listing of all Fund, Function, Project, Commitment Item, and Location Codes. It also contains the Extra Service Wage Rates and Extra Service Activity Types. To access this area: 1. Go to the District s website: 2. Click on District Info 3. Choose Finance Department towards the end of the drop down list 4. On the left hand margin, click on Budget Office Forms 21

22 5. Choose the form you wish to access by clicking on the Excel icon to the left of the file name. 22