These Budget Preparation Guidelines are primarily directed towards preparation of the Operating Budget and Supplemental Items.

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1 Budget Areas There are three majr parts f the Midway ISD budget. The Operating Budget. This part cvers services, supplies, materials and ther expenditures, and persnnel csts fr extra duty, vertime and part-time staff. The Operating Budget cvers rutine campus and department expenditures that ccur n a regular basis. The Staffing Plan Budget. This part cvers the csts fr permanent staffing psitins, persnnel benefits, and stipends fr all persnnel. Supplemental Items. This part cvers expenditures fr facilities and ther capital needs, technlgy equipment and sftware, ther equipment, and similar majr cst items. These are primarily directed twards preparatin f the Operating Budget and Supplemental Items. These are als primarily directed twards preparatin f the budget fr the General Fund, but grant budgets shuld be dne in cnjunctin with, and/r similar t the General Fund budget. Miscellaneus Ntes Budget Units There are references in these prcedures t budget units. Budget Unit generally refers t a grup f accunts related t a certain activity. On campuses, prgrams include math, grade levels, etc. Outside f campuses, prgrams refer t ffices, districtwide prgrams, r departments such as Transprtatin. The Budget Unit is identified by the Sub-Object part f the accunt cde. Each Budget Unit is the respnsibility f a specific principal r ther administratr. The principal r administratr has the flexibility t amend budget line items within their budgets during the year. Amendments that crss between functins require bard apprval by state law. Persnnel Csts The majrity f persnnel csts are budgeted by the Finance Department based n apprved staffing plans frm Human Resurces. All benefits and indirect persnnel csts are budgeted by the Finance Department. The Staffing Plan Budget is a separate prcess and is nt addressed in these Budget Guidelines. Persnnel Csts in Operating Budgets Certain persnnel csts are cnsidered Operating Budget items because they are cntrlled at the campus/department level. Campuses and Departments are respnsible fr: 6113 Substitutes, related t schl business Extra Duty Overtime and extra duty f paraprfessinal & auxiliary staff Part-time help, including student wrkers and temprary hurly help. Amunts must be budgeted in the Operating Budget t cver the csts fr these items. Page 1 f 5

2 Budget verages in these areas will expected t be cvered by the principal/department head frm ther Operating Budget accunts. Substitutes fr teachers ut due t illness, persnal leave, r ther leave granted by bard plicy will be budgeted at the district level, with campus input. Substitutes fr paraprfessinals in special educatin, self-cntained settings will be treated the same way. These accunts have the 6112 bject cde. Substitutes fr teachers ut due t athletic r fine arts activities are the respnsibility f the campus and Athletics r Fine Arts Departments. Accunt 6113 is used fr these substitute expenditures. Cmpleting Frms Budget frms shuld be cmpleted thrughly and accurately. Frms shuld be cmpleted in electrnic frmat whenever pssible. This allws the infrmatin t be transmitted by , it can be cpied t ther lcatins, and it facilitates mre efficient prcessing. Campus Budgets Campus Budgets are identified by sub-bject cdes 00 thrugh CZ. Nte: Principals may als be respnsible fr budgets ther campus budgets. Campus Allcatins Campus Allcatins are established fr the different student ppulatins funded by TEA in the General Fund. Regular Ed Allcatins are fr general campus expenditures and basic educatin csts. Restricted Allcatins include funding fr Gifted & Talented, Career & Technlgy Ed, Special Educatin, SCE and ESL prgrams. Expenditures frm restricted allcatins must meet the allwability requirements set frth by TEA. Campuses may use funds in the Regular Ed Allcatin t supplement a Restricted Allcatin, but Restricted Allcatins cannt be used t supplement the Regular Ed Allcatin. Special Educatin budgets are nt tied t allcatin amunts but will be based n established need. Preparing Budgets frm Campus Allcatins The campus principal ultimately determines the use f the campus allcatins. The principal allcates funds t the varius campus prgrams and budget accunts. The campus budget which is submitted must equal the Campus Allcatin amunts. Enrllment Changes Enrllment prjectins will generally be based n the PEIMS Snapsht numbers, but may be adjusted fr specific circumstances. Once the budget is adpted enrllment numbers will generally nt be changed fr Restricted Allcatins. The final adjustment fr the Regular Ed Allcatin will be made using the Snapsht enrllment numbers. Budget allcatins will be recalculated and campus budgets will be increased if funds are available. Budgets will nt be decreased fr drps in enrllment f less than 5%, but may be adjusted if there is a decline in enrllment greater than 5%. Infrmatin Required frm Campuses Line item budget amunts must be cmpleted in the Access database. Supplemental Budget Requests fr funding utside f the Campus Allcatins. Page 2 f 5

3 Pst-District Travel requests fr academic and UIL activities. A Unifrm Replacement Schedule fr activities r prgrams that have significant purchases f unifrms. A Prjected Substitute Expenditures wrksheet. Secndary Campus Budgets Secndary campuses require budget dcumentatin fr departments, grade levels, r ther prgram areas. A Campus Budget Request frm is prvided, but any similar dcumentatin that prvides the same infrmatin may be used. These budget requests shuld typically be cmpleted by the department chair, r lead teachers, but will be adjusted at the discretin f the principal. Budgets fr District Prgrams, Departments, & Supprt Services District prgrams, departments and supprt services have subbject cdes D0 and abve, except that subbject cdes starting with H and J identify Athletic and Fine Arts prgrams, respectively. Budget amunts fr District Prgrams, Departments & Supprt Service areas are nt determined by allcatins, but must be justified each year. Budgets shuld be develped that will cntinue the basic services fr that prgram r department. Significant changes t peratins, majr nn-recurring expenditures and similar items shuld nt be included in the perating budget but shuld be requested thrugh a Supplemental Budget Request, r with similar supprting dcumentatin. Supprting Dcumentatin Budget requests shuld be supprted by apprpriate dcumentatin that reflects the level f services and accmplishments fr that prgram. Minimum dcumentatin shuld be a detailed descriptin r listing f the items, services, etc., t be purchased. Expenditure accunts that are generally used fr the same purchases each year can be supprted by histrical expenditure recrds. Alternative dcumentatin may cnsist f allcatins r benchmarks supprted by established cst measures. An example is Custdial chemicals & supplies; that budget will be based n established gals fr csts per square ft maintained. Grunds csts shuld be supprted by scheduled fertilizer and treatment prgrams. Similar budget tls may be develped t reflect individual prgram circumstances. Budgets shuld reflect apprpriate evaluatin f needs and effrts t reduce perating csts. A basic gal in the budget prcess shuld be t prvide the same r better service at the least cst. Budget dcumentatin fr District Prgrams, Departments & Supprt Service areas shuld be particularly reflective f histrical cst patterns ver recent years, and shuld include sufficient justificatin fr increases. Dcumentatin fr vertime, extra duty and ther persnnel csts shuld be included and are a significant pririty in the budget prcess. Infrmatin Required fr District Prgram, Department & Supprt Service Budgets Line item budget amunts must be cmpleted in the Access database. Page 3 f 5

4 Apprpriate supprting dcumentatin fr the requested level f funding by prgram. Supprting dcumentatin shuld be prepared fr each budget line item. Supplemental Budget Requests significant expenditures fr new r nnrecurring items. These include new cntracted services, capital utlay, sftware prgrams, and similar items. Equipment replacement schedules may be used fr items replaced n a scheduled basis. Athletic & Fine Arts Budgets Athletic and Fine Arts prgrams are identified by an H and a J in the first digit f the subbject cde. Budgets fr individual sprts and prgrams are determined by an allcatin per student. The allcatin will be established and evaluated n an annual basis as part f the budget prcess. Once the allcatin is finalized the cach, directr r spnsr can distribute the amunt t budget accunts as cnsidered necessary. Budgets fr ther csts related t unifrms and equipment will be determined based n apprved Unifrm Replacement Schedules, Equipment Replacement Schedules and Supplemental Budget Requests. These budget amunts will be entered by the Finance Department after apprval f supplemental items. Budget amunts fr game and travel csts shuld be based n the established game schedules using histrical and ther data. These budgets will be established jintly with the Finance Department. Infrmatin Required fr Athletic & Fine Arts Budgets Line item budget amunts must be cmpleted in the Access database. Athletics and Fine Arts Budget allcatins t supprt the participatin numbers and budget amunts by sprt and prgram. Supplemental Budget Requests fr capital expenditures and ther large supplemental expenditures. Equipment replacement schedules fr items replaced n a scheduled basis. Unifrm replacement schedules. Travel schedules t supprt game and cmpetitin schedules. Prpsed budget amunts fr related revenue accunts. Other Supplemental Budget Items Facilities Needs Items which shuld be addressed in the Maintenance budget include: Repairs t buildings, replacement f blinds and repairs t facility-related equipment; Alteratins f buildings r structures; Built-in cabinets, replacement r additins f white bards, r ther imprvements requiring attachment t a building; and, Paving, grunds r ther site imprvements. The Maintenance Department will meet with principals and department heads during the budget prcess t accumulate facilities needs. Rutine r smaller items, particularly repair items, shuld be requested thrugh the wrk rder system. Page 4 f 5

5 Technlgy Requests The Technlgy Department is respnsible fr the Technlgy Plan Budget. This budget will include all technlgy t supprt instructinal needs and t supprt the District sftware and technlgy infrastructure, including: Cmputers, prjectrs and ther technlgy t meet District standards fr instructinal technlgy; Additins, upgrades and maintenance csts fr district-wide sftware; Csts f district-wide netwrks and electrnics; and, Csts f telephne services. Campus/department input fr these items will cme frm the technlgy planning prcess and campuses/departments will nt need t submit requests. A principal r department head shuld address cncerns abut the general adequacy f technlgy t the Technlgy Department and/r the administratin. An ABC may be submitted fr technlgy that might nt therwise be included in the Technlgy Plan Budget. Such items include: Digital cameras r technlgy-type equipment nt included in the District Technlgy Plan; Technlgy required fr new prgrams r applicatins; Equipment r sftware t meet specific needs f a prgram r department and which can be implemented and maintained withut the assistance f the Technlgy Department; and, Technlgy equipment r sftware that might fall utside the respnsibilities f the Technlgy Department. The Technlgy Department is respnsible fr general repairs f technlgy and telephne equipment. The campus/department will be required t pay fr repairs necessary due t negligence, misuse r ther similar issues. Printer cartridges and supplies shuld be included in the campus r department Operating Budget. Nn-instructinal Technlgy Needs fr Campuses and fr Prgrams/Departments The Finance Department and the Technlgy Department will develp a budget t prvide fr replacements and ther technlgy needs fr nn-instructinal campus areas, prgrams and departments. Campuses and prgrams/departments may request technlgy thrugh a written request t the Assistant Superintendent fr Finance. Campus & Department Technlgy Purchases Campuses and departments shuld seek input frm the Technlgy Department befre purchasing any technlgy. Even with planning and research, there may be prblems in the implementatin f technlgy sftware r hardware. Ultimately, additinal csts may be required t upgrade equipment, etc., in rder t implement new technlgy. In cases where the campus r department sught input frm the Technlgy Department, the additinal unfreseen csts f implementatin may be cvered thrugh the Technlgy Department budget r ther District budgets. If the Technlgy Department was nt invlved in the technlgy decisin, the campus r department may be required t fund any unfreseen csts f implementatin thrugh their Operating Budget. Page 5 f 5