MORONGO UNIFIED SCHOOL DISTRICT

Transcription

1 MORONGO UNIFIED SCHOOL DISTRICT

2 BUDGET DEVELOPMENT FOR TOPIC PAGE 1) THE GOVERNOR'S PROPOSED BUDGET...2 2) BUDGET DEVELOPMENT PROCESS The Process...3 The Budget Calendar...4 3) REQUISITION CUTOFF DATES...5 4) RESPONSIBILITIES OF SCHOOL PRINCIPALS...6 5) RESPONSIBILITIES OF DEPARTMENT/PROGRAM MANAGERS...7 6) SPECIAL REQUESTS Special Request Form ) PERSONNEL REQUESTS Position Control Process ) BUDGET ALLOCATIONS Appendix A - Specific Requests, Carryovers and Textbooks...13 Appendix B - School Budget Allocations Appendix C - Departmental Budget Allocations Appendix D - Personnel Allocations Appendix E - Enrollment Projections & Site Budgets...25 Appendix F - Categorical Budgets...26 Appendix G - School Budgeting for Categorical Funds and LCAP ) ACCOUNT CODES Categorical/LCAP Guide Guidelines for Object Coding...31 Chart of Accounts...32 Chart of Accounts frequently used ) BUDGET DEVELOPMENT Site/Department Budget Allocation Directions.34 Budget Development Guide ) CHART OF ACCOUNTS DETAIL APENDEX

3 I. OVERALL STATE BUDGET THE GOVERNOR'S PROPOSED BUDGET The Governor has released his initial budget proposal for the school year. The California economy appears to be recovering and the Governor is keeping his word in providing additional funding to schools. While the Governor s initial budget proposal will undergo changes in the May Revise and again before final adoption, it serves as a basis to begin the Morongo Unified School District budget development process. II. LOCAL CONTROL FUNDING FORMULS (LCFF) The single largest Proposition 98 expenditure continues to be implementation of the Local Control Funding Formula (LCFF). The LCFF is designed to distribute additional funds to all school districts over time, but with particular emphasis on improving the level of support for English learners, foster youth, economically disadvantaged youth, and Homeless. The Governor s Budget proposes almost $2.8 billion more for the LCFF gap closure in , equating to a 85% gap closure reaching to 95% of targeted funding levels. III. IMPACTS OF THE PROPOSED BUDGET ON MUSD COLA Reduced from 1.6% to.47% The non-lcff categorical funds will also receive a small COLA that will help offset some of our Special Education expenses. District projects enrollment to continue to decline. Retirement contributions to STRS and PERS continue to increase at an accelerated rate, with no additional funding provided. No new funding for transportation IV. SUMMARY The Local Control Funding Formula and additional revenue for the State Budget will have a positive impact on the District Budget Year. Planning is the key to successful budget development. The District currently to involves all stakeholders in the development of the Local Control Accountability Plan (LCAP). The LCAP will be evaluated for the school year and an updated three year LCAP plan will be created for the , and school years. The District will continue to be cautious in planning for the next three fiscal years, as the LCFF increases are not in statute and remain volatile as the funding increases generated by Proposition 30 taxes sunset. 3

4 BUDGET DEVELOPMENT PROCESS 1) The Board of Education adopted a Budget Development Calendar in February. Some dates have been updated and are included in this document. This calendar will be used as a guide throughout the Budget Development process. 1) Business Services, Human Resources and Instructional Services meet to review: Preliminary enrollment and ADA projections Preliminary income projections Basic formula allocations to sites and programs 2) The Board of Education will review Board priorities with respect to validating the budgeting process and set priorities. The district currently uses zero based budgeting. A zero based budget is where the expenses or costs of the prior year are not arbitrarily rolled when establishing expense or budgetary levels looking forward into the next fiscal year. It is a system of budgeting where each site/department evaluates all projected expenditures and must justify all expenditures and allocations as necessary and relevant to the District/Site/LCAP/Department goals; rather than simply maintain or increase over the previous fiscal year. That is, the budget is made with every site/department starting at zero dollars to spend, and each site/department must plan/demonstrate/justify each expenditure for what it wants to receive (Departments) or how their site allocations will be spent. 3) Site and program managers must submit Special Requests to the Assistant Superintendent, Business Services during your scheduled budget meeting. 4) The Assistant Superintendent, Business Services will submit a Proposed Budget to the Superintendent by May 9, ) Between May 13, 2016 and May 20, 2016, the Superintendent, in consultation with the Cabinet and the Board of Education, will review the Proposed Budget and suggest needed changes. 7) The budget will be available for public inspection by June 17, 2016 through June 27, ) The Board of Education will review the Final Budget proposal at a meeting on June 28, If it meets with the Board of Education s approval, the Final Budget will be adopted at that time. 9) Changes to the Final Budget after July 1, 2016 will have to be made through the budget transfer process. 10) The Budget Calendar follows these pages for your reference. 4

5 MORONGO UNIFIED SCHOOL DISTRICT PROPOSED BUDGET CALENDAR FOR THE SCHOOL YEAR Date Activity Responsibility 2/2/16 Adopt Budget Calendar Board of Education 1/15/2016-2/16/16 Develop Budget Guidance prepartion Business Services, Fiscal Services 1/19/16 Tentative Enrollment Projections Business Services 1/31/16 Second Interim Financial Report Period Ends Fiscal Services 2/2/16 Board of Education update Governers Projected Budget Business Services 3/7/16 Budget Allocations distributed to site program managers Fiscal Services 3/8/16 Second Interim Report on the budget presented to the Board of Education Business Services, Fiscal Services 3/21/2016-4/4/2016 Meetings with site and program managers to offer assistance with the detail of the budget process-special requests for items outside of budget allocations are due to Fiscal Services Fiscal Services 4/4/16 Designate newspaper to carry legal notices Business Services, 4/11/16 Tentative Budget Preparation submitted Site and Program No Exceptions to Fiscal Services Managers 5/9/16 Submit Draft Budget Proposal to Superintendent Business Services, Fiscal Services 05/13/16-05/20/16 Review Draft Budget Proposal and suggest revision Superintendent, Capinet, BOE No earlier than Publish date, time and location for inspection of the County Superintendent 5/13/16 no later proposed budget than 6/3/16 6/3/16 Distribute Proposed Budget to the Board of Education Fiscal Services 6/7/16 LCAP and Budget presentation and Public Hearing Instructional Services/Business Service 6/2/2016-6/7/16 Proposed Budget and LCAP available for public inspection Fiscal Services at Yucca Valley High School, Friendly Hills Elementary School, and the District Office 6/28/16 Adopt Proposed Budget and LCAP Board of Education 7/1/16 File Adopted Final Budget with the County Fiscal Services Superintendent 7/5/16-8/31/16 Meetings with the Board of Education to discuss Superintendent any new information regarding funding Business Services 8/8/2016-8/12/16 Review any recommendations made by the County Business Services, Superintendent of Schools regarding the Final Budget Fiscal Services 1st Sept BOE meeting Possible Board action on any recommendations made by the Board of Education County Superintendent of Schools 9/13/16 Transmit Unaudited Financial Statement to the Fiscal Services County Superintendent of Schools 10/31/16 First Interim Report Period Fiscal Services 12/13/16 Report to the Board of Education on First Period Business Services Interim Financial Report Fiscal Services 3/10/16 5

6 REQUISITION CUT OFF DATES 1) The requisitions cutoff date is April 4, 2016, as reflected in the memo that was distributed on February 4, Please plan accordingly. 2) Reminder - Sites may only carry over a maximum of 5% of your discretionary funds. All remaining funds over the 5% that will not be used for salaries, benefits, open PO s and district charges such as print shop charges, transportation charges, etc., will be returned to the District to be spent on District priorities. 3) Categorical Carryover is restricted to 5% as well. Any carryover over the 5% may be spent for you by the categorical program administrator. MORONGO UNIFIED SCHOOL DISTRICT OFFICE OF THE ASSISTANT SUPERINTENDENT, BUSINESS SERVICES TO: Site Administrators, Directors and Cabinet Officers FROM: Sharon Flores, Assistant Superintendent DATE: February 4, 2016 RE: REQUISITION CUT-OFF DATES Share these timelines with your staff. In order to process requisitions before the end of the school year, close out books and inventory supplies, the following dates are being set as cut-off dates. All requisitions must be received in the District Office on or before the dates listed below. REQUISITION CUT-OFF DATE Out-of-State & In-State April 4, 2016 Southwest JIT June 7, 2016 Existing Open Purchase Orders Only Warehouse Orders June 10, 2016 The manager in charge of a particular fund may submit a request after these dates to the Assistant Superintendent, Business Services. AN EMERGENCY.MUST BE AN EMERGENCY (a piece of equipment broke down).and not a lack of planning or knowledge of the dates. NOTE: Any item received after June 30, 2016 must be canceled or charged to the next year's budget. Site open purchase orders will be closed June 24, 2016 to ensure that invoices will be received in Accounting prior to year-end closing date. Thank you for your cooperation with these procedures. SF:bs CC: Purchasing, Accounting, Warehouse 6

7 1) ACCOUNTABILITY RESPONSIBILITIES OF SCHOOL PRINCIPALS In allocating site budgets, principals will budget for the following: Personnel costs for site funded positions ( Site Discretionary RS 0911, LCAP RS 0925, & TITLE I RS 3010) Provision of adequate textbooks and classroom supplies Purchase or maintenance of equipment Adherence to employee association contracts (stipends or programs) Provision of adequate student supervision Adherence to local policies, State and Federal Regulations 2) ASSESS NEEDS OF THE SCHOOL SITE Many schools will utilize committees, particularly those on Level II of School Based Management. Ensure that the budget developed through this process is aligned with the goals and objectives identified in the District Vision Mission and Goals, LEA Plan, LCAP, and Single Plan for Student Achievement. The district currently uses zero based budgeting. A zero based budget is where the expenses or costs of the prior year are not arbitrarily rolled when establishing expense or budgetary levels looking forward into the next fiscal year. It is a system of budgeting where each site evaluates all projected expenditures and must justify all expenditures and allocations as necessary and relevant to the District/Site/LCAP goals; rather than simply maintain or increase over the previous fiscal year. That is, the budget is made with every site starting at zero dollars to spend, and each site must plan/demonstrate/justify how their site allocations will be spent. *All categorical and LCAP funds must meet the criteria set forth by the funding source. 3) BUDGET ALLOCATIONS FROM THE ALLOTMENTS MADE AVAILABLE TO THE SITES Don t forget the priorities of personnel, instructional materials, and supplies. All items should be budgeted in whole dollars, as near to the amount as possible. Items, which are needed but cannot be funded from the site allocations, should be prioritized and either submitted as Special Requests or held at the site should any additional funds become available at the school site level. Special Requests should be submitted to the Business Office. These should include, but are not limited to; maintenance needs (not able to be addressed through the Maintenance budget); replacement furniture needs (not able to be addressed by the Custodial Supervisor); personnel requests outside of allocations; and new program proposals. 4) BE PREPARED to respond to adjustments which will affect the site budget. Basic allocations may be adjusted based upon the State budget and declining enrollment. Categorical allocations will not be finalized until the Consolidated Application Part II is completed. 5) RECOMMEND ADJUSTMENTS to the budget as the year progresses. Schools on Level II of School Based Management will probably want to keep their committee in place for this purpose. NOTE: Site administrators generally have authority to transfer funds within allocated amounts, but care should be taken to plan ahead and keep these transfers to a minimum. 6) MONITOR BUDGETS THROUGHOUT THE SCHOOL YEAR to insure that expenditures are legal and appropriate to the educational process, support the determined needs of the school site, fall within the allotments, meet the requirements of the program, grant and/or funding source and meet all requirements in the Purchasing Handbook. 7

8 1) ACCOUNTABILITY RESPONSIBILITIES OF DEPARTMENTS/PROGRAM MANAGERS In allocating Department and program budgets, Directors and Coordinators must budget for the following: Adherence to local policies, State and Federal Regulations Maintenance and purchase of equipment Adherence to employee association contracts Adherence to the Mission, Vision, and Goals, Board of Education priorities in the LEA Plan and LCAP to support the educational process in the Morongo Unified School District 2) ASSESS NEEDS OF THE DEPARTMENT as related to the support of the Board of Education goals. Utilize input from site managers and other department managers. The district currently uses zero based budgeting. A zero based budget is where the expenses or costs of the prior year are not arbitrarily rolled when establishing expense or budgetary levels looking forward into the next fiscal year. It is a system of budgeting where each department evaluates all projected expenditures and must justify all expenditures and allocations as necessary and relevant to the District/Site/LCAP/Department goals; rather than simply maintain or increase over the previous fiscal year. That is, the budget is made with every department starting at zero dollars to spend, and each department must plan/demonstrate/justify each expenditure for what it wants to receive. Departments that are funded with categorical dollars will receive allocations based on revenue generated by the program and if necessary - justifiable district contributions. The above guidelines should be used to determine the appropriate use of these dollars. *All categorical and LCAP funds must meet the criteria set forth by the funding source. 3) BUDGET ALLOCATIONS MADE AVAILABLE TO THE SITES Don t forget the priorities of personnel, instructional materials, and supplies. All items should be budgeted in whole dollars, as near to the amount as possible. Items, which are needed but cannot be funded from the department allocations, should be prioritized and either submitted as Special Requests or held at the site should any additional funds become available at the school site level. Special Requests should be submitted to the Business Office. These should include, but are not limited to; maintenance needs (not able to be addressed through the Maintenance budget); replacement furniture needs (not able to be addressed by the Custodial Supervisor); personnel requests outside of allocations; and new program proposals. 4) BE PREPARED to respond to adjustments which will affect the site budget. Basic allocations may be adjusted based upon the State budget and declining enrollment. Categorical allocations will not be finalized until the Consolidated Application Part II is completed. 5) RECOMMEND ADJUSTMENTS to the budget as the year progresses. NOTE: Program managers generally have authority to transfer funds within allocated amounts, but care should be taken to plan ahead and keep these transfers to a minimum. 6) MONITOR BUDGETS THROUGHOUT THE SCHOOL YEAR to insure that expenditures are legal, appropriate to the educational process, support the determined needs of the school district, fall within the departmental allotments, and meet all requirements in the Purchasing Handbook. 8

9 SPECIAL REQUESTS GENERAL By submitting Special Requests, managers can help focus on the continuing needs of the school district. Special Requests should be made by both program and site managers for items which are beyond the means of the individual budgets. Any school or department submitting multiple requests should prioritize these requests at the school or department level. Some Special Requests may take precedence over continuing funding if they are of a critical nature. All Special Requests must be submitted to the Business Office during your budget meeting. CRITICAL FURNITURE REPLACEMENT NEEDS Site level custodians usually communicate the need for replacement furniture to the Custodial Supervisor. Managers are encouraged to insure that their senior custodians submit requests to the Custodial Supervisor. The Custodial Supervisor will then submit a request for funding to replace badly damaged furniture if he is unable to meet the request with existing furniture. Managers should insure that their needs regarding furniture replacement are communicated to the Custodial Supervisor in time for him to submit his budget requests. Managers may also submit requests that they feel are urgent, or which they do not think can be funded by the Custodial Supervisor, on the Special Request Form and submit it directly to the Business Office. NEW PROGRAMS Any new program which is being explored and which will take additional funds should be submitted on the Special Request Form. It is assumed that prior to the submission of such a request for budgeting, that the proposal has been processed through other appropriate channels for approval. 9

10 SPECIAL REQUEST FORM 1. Site/Department: 2. Item Requested: 3. If more than one Special Request submitted please assign a priority: # 4. Estimated Costs: $ Personnel Costs $ Materials Cost $ Other $ Total Costs $ 5. Required funding needs: General Fund Special Funds Continuing Support One-time Expenditures 6. If continuing support is needed, what are the expected needs over the next 3 to 5 years? 7. What program at the school does this item support and how will this item effect or improve the program? 8. What Board of Education goals and objectives does this item address? 9. What portion of the LEA, LCAP, or SPSA does this item address? 10

11 SPECIAL REQUEST FORM (PAGE 2) 10. Does the item qualify for funding under any categorical program or grant (Title I, DODEA, etc.)? If so, is this part of the school plan for any of these funding sources? 11. Why is this item being proposed? Safety Mandated by Law Response to needs expressed by staff Response to needs expressed by parents Replacement of existing supplies/equipment New developments/technology in the fields Other 12. What will be the student population served by this item? General Education K-12 Special Education At Risk student group Other 13. Is partial implementation of this request possible? Signature of Principal/Manager Date 11

12 PERSONNEL REQUISITIONS VACANCIES The standard Personnel Requisition Form should be used to fill vacant positions caused by an employee leaving a position or employees changing from one position to another (i.e. instructional aides from one teacher to another). These forms must be submitted by following the Position Control process detailed in the chart below when the vacancy or change is known. If a decision is made not to fill the vacancy, the HR Office will inform the appropriate manager(s). REDUCTION IN POSITIONS Sometimes program decisions require reductions in positions. As soon as possible reductions are anticipated, managers should begin planning for those reductions. When vacancies occur in positions, careful consideration should be given to filling those vacancies. Managers should discuss all options with the Human Resource and Business Office. NEWLY ALLOCATED POSITIONS Site level allocations of teachers and classified support personnel will be made throughout the spring and fall. Certificated allocations will be made as early in the spring as possible, but classified support additions will probably not be known until after second month Attendance Reports. When allocations are made, the administrator will be notified and must then submit a Personnel Requisition Form for the new position, again following the Position Control process outlined below. This requisition must note the position requested in accordance with increased allocations. ADDITIONAL REQUESTS Requests for any other personnel must be delivered on a Special Request Form (not the Personnel Requisition Form) and delivered to the Business Office. This request is not to be placed on a Personnel Requisition Form until the manager is notified that the position has been approved and budgeted. If approved, the manager will receive an allocation notice and must then submit a Personnel Requisition using the Position Control procedures. The Personnel Requisition should include the notification of the allocation of funds. 12

13 Position Control Process Site/Department requests new position Site/Department requests to fill vacant position Site/Department requests to increase employee hours and/or work year Site/Department requests employee extra duty or overtime Site/Department request employee to fill short term assignment Site/Department Request Supervisor Approval Business/Fiscal Services Budget Approval and Alignment Human Resources Approval Start Recruitment, change employee assigned hour and/or work year, start employee extra duty or OT or short term assignment *Human resources and the Business Office must be consulted prior to starting the request for additional classroom teachers. **Currently the District is experiencing financial difficulties due to declining enrollment. A freeze in hiring and creation of new positions is necessary. Exceptions to this freeze must be approved at the Cabinet level. Certificated Position School Site or Dept. Cabinet Ast. Supt. Superintendent Instruction Director Special Ed. Ast. Supt. Business Fiscal Services Ast. Supt. Human Res. Teacher - New Classroom & 5 Teacher - Replacement or Transfer & 5 Teacher - Special Education/RSP & 6 Teacher - Non-classroom (Intervention, Prevention, PE, etc.) Certificated Other - Counselor, psychologist, etc Classified Position New Position - School Site New Position - Special Education New Position - Instructional Svs. Div New Position - Business Division New Position - Human Resources & 5 Replacement - School Site & 5 Replacement - Special Education & 6 Replacement - Instructional Svs. Div & 6 Replacement - Business Division & 5 Replacement - Human Resources & 4 Increase in Hours and/or workyear Extra Duty or Overtime 1 2 Short Term Assignment

14 SPECIFIC REQUESTS BUDGET ALLOCATIONS (APPENDIX A) School sites and special programs are allocated specific dollars. Department dollars will be allocated at the budget meeting. School site allocations and departmental allocations are to be used at the discretion of the site/department administration (or School Based Management Committee) to fund the needs of the site/department. Special programs are requested separately and are then funded for the specific program only. If these specific program funds are not used, they will revert to the General Fund and may not be used for other purposes of the site or department in charge of the special program. CARRYOVERS GENERAL FUND Sites may be allowed to carry forward to the new school year all General Funds not expended during the school year. The carryover for will be limited to 5% unless a special project or program is involved. A written plan indicating how these dollars will be spent will be required for any carryovers exceeding the 5% restriction. This plan must be approved by the Assistant Superintendent of Business and submitted to the Director, Fiscal Services by April 15, Negative adjustments will also carry forward. Both General Fund and Categorical carryover amounts will not be known until the completion of the Unaudited Actuals in mid-september. Because of this, rollovers will be distributed in a lump sum into the new school year s budget (object 4319) sometime in the fall and site managers will then need to transfer money to the appropriate expenditure accounts. This year s money should be spent on this year s students. CATEGORICAL FUNDS Categorical carryovers are dependent upon the particular program. Most grants have specific language regarding amounts and uses from carryovers, some allowing for carryovers, others recapturing unspent funds. If you have grants or other specific programs, be sure you understand the rules. Check your documents and work with Instructional Services on specific issues. TEXTBOOKS New or growth Standards Based textbooks are the responsibility of the District and will be distributed to schools based upon enrollment projections. This may involve obtaining textbooks from schools projected to lose enrollment at a particular grade level in order to send the books to schools projected to grow at that grade level. Contact Instructional Services for specific purchasing guidelines. Schools are responsible for replacement textbooks. Funds for this purpose are included in the base allocation and schools have the ability to collect for lost or damaged textbooks. The funds collected are returned to the site in the carryover amounts. Textbook orders must be sent to Instructional Services no later than the deadline. Replacement textbooks will be ordered from school site supply accounts. Growth textbooks will either be transferred from other schools or will be ordered from District Instructional Materials funds. BUDGET ALLOCATIONS - ELEMENTARY SCHOOLS 14

15 (APPENDIX B) Each school site will receive an amount of money based on its projected enrollment. In most cases, these funds are allocated at the discretion of the site planning committee and may be budgeted as required by the site manager to cover expenditures needed to implement the site program. These basic allotments are intended to cover the following items: Continued Staffing from the old state categorical programs (SLIBG, Music, etc.) Basic classroom supplies (please do not tell teachers to buy their own supplies order supplies through an approved vendor. All supplies need to have an approved for California Schools sticker on them. Instructional equipment - new or replacement (including computers) Consumable workbooks Replacement textbooks Office supplies Copy charges and form charges Supplementary books Technology (IT) - Contracted technology projects will be paid by the site. Tech Ticket labor charges will be paid by the District. (All infrastructure service paid by District [switches, servers, phones, etc.]) Repairs of equipment and maintenance agreements Rental of equipment Consultant Services Travel and conference expenses of staff Institutional dues and memberships Site mileage needs (except for expulsion hearings) Transportation for field trips Overtime/extra time for classified staff - Time Sheets must be coded to your school site. CED for certificated staff (site determined) Time Sheets must be coded to your school site. ALLOTMENTS Resource 0911 Basic Allotment - General Fund $164/Student Schools whose enrollment is less than 400 will receive an additional $2,550 allocation (Resource 0911). 15

16 BUDGET ALLOCATIONS - JUNIOR HIGH/MIDDLE SCHOOLS (APPENDIX B) Each junior high/middle school will receive an amount of money based on its projected enrollment. In most cases, these funds are allocated at the discretion of the site planning committee and may be budgeted as required by the site manager to cover expenditures needed to implement the site program. These basis allotments are intended to cover the following items: Continued Staffing from the old state categorical programs (SLIBG, Music, etc.) Basic classroom supplies (please do not tell teachers to buy their own supplies order supplies through Southwest or an approved vendor. All supplies need to have an approved for California Schools sticker on them. Instructional equipment - new or replacement (including computers) Consumable workbooks Replacement textbooks Office supplies Computer supplies Copy charges and form charges Technology (IT) - Contracted technology projects will be paid by the site. Tech Ticket labor charges will be paid by the District. (All infrastructure service paid by District [switches, servers, phones, etc.]) Supplementary books Repairs of equipment and maintenance agreements Rental of equipment Consultant Services Travel and conference expenses of staff District Vehicle Institutional dues and memberships Site mileage needs (except for expulsion hearings) Transportation for field trips Identification cards Overtime/extra time for classified staff. Time Sheets must be coded to your school site. CED for certificated staff (site determined) Time Sheets must be coded to your school site. Per-event CED for certificated staff - Time Sheets must be coded to your school site. CED for Saturday School - Time Sheets must be coded to your school site. ALLOTMENTS Resource 0911 Basic Allotment - General Fund LCMS TPJH $100/Student $210/Student The difference in the two Junior High Schools per student amount is a result of the way the SLIBG and (the SIP dollars before it) were distributed. 16

17 BUDGET ALLOCATIONS COMPREHENSIVE HIGH SCHOOLS (APPENDIX B) Each school site will receive an amount of money based on its projected enrollment. In most cases, these funds are allocated at the discretion of the site planning committee and may be budgeted as required by the site manager to cover expenditures needed to implement the site program. These basic allotments are intended to cover the following items: Continued Staffing from the old state categorical programs (SLIBG, Music, etc.) Basic classroom supplies (please do not tell teachers to buy their own supplies order supplies through Southwest or an approved vendor. All supplies need to have an approved for California Schools sticker on them. Instructional equipment - new or replacement (including computers) Consumable workbooks Replacement textbooks Office supplies Computer supplies Copy charges and form charges Technology (IT) - Contracted technology projects will be paid by the site. Tech Ticket labor charges will be paid by the District. (All infrastructure service paid by District [switches, servers, phones, etc.]) Supplementary books Repairs of equipment and maintenance agreements Rental of equipment Consultant Services Travel and conference expenses of staff Institutional dues and memberships Site mileage needs (except for expulsion hearings) Transportation for field trips Identification cards Overtime/extra time for classified staff. Time Sheets must be coded to your school site. CED for certificated staff (site determined) Time Sheets must be coded to your school site. Per-event CED for certificated staff - Time Sheets must be coded to your school site. CED for Saturday School - Time Sheets must be coded to your school site. Transportation for sports District Vehicle ALLOTMENTS Resource 0911 Basic Allotment - General Fund $150/Student Allocation Co-Curricular Activities See Detailed Sheet Next Page 17

18 BUDGET ALLOCATIONS COMPREHENSIVE HIGH SCHOOLS (continued) (APPENDIX B) ALLOCATIONS FOR CO-CURRICULAR ACTIVITIES The Board of Education of the Morongo Unified School District has authorized co-curricular activities and their funding through a variety of means. From the General Fund of the school district, the Board of Education has authorized the funding of coaches/advisors, some transportation funds and some funds for equipment. They have authorized the formations of Associated Student Bodies and Parent Support Groups to assist with the funding of equipment, transportation, uniforms, officials and other costs associated with student activities. The General Fund contributions are as noted: 1) There are transportation funds budgeted at the district level for finals, CIF playoffs, etc. Each school must cover all other transportation charges within their allocated budget or with donations for that purpose. 2) Coaches/Advisors are paid according to a schedule in the MTA agreement. Funds will be allocated for this purpose to each school based upon co-curricular personnel units (CPU). Each CPU will be budgeted at $4248 (the average of List I and List II). Each high school is entitled to CPU plus one additional CPU for each 100 students above the base of 900 students (based upon second month enrollment). Coaches/Advisors from List 1 and List 2 of the co-curricular schedule are valued at 1.0 CPU. Allocations will be distributed based on the estimate and will then be adjusted with the second month Attendance Reports adjustments. Twentynine Palms High School Yucca Valley High School CPU CPU 18

19 BUDGET ALLOCATIONS-CONTINUATION HIGH SCHOOL (APPENDIX B) Each school site will receive an amount of money based on its projected enrollment. In most cases, these funds are allocated at the discretion of the site planning committee and may be budgeted as required by the site manager to cover expenditures needed to implement the site program. These basic allotments are intended to cover the following items: Continued Staffing from the old state categorical programs (SLIBG, Music, etc.) Basic classroom supplies (please do not tell teachers to buy their own supplies order supplies through Southwest or an approved vendor. All supplies need to have an approved for California Schools sticker on them. Instructional equipment - new or replacement (including computers) Consumable workbooks Replacement textbooks Office supplies Computer charges Technology (IT) - Contracted technology projects will be paid by the site. Tech Ticket labor charges will be paid by the District. (All infrastructure service paid by District [switches, servers, phones, etc.]) Copy charges and form charges Supplementary books Repairs of equipment and maintenance agreements Rental of equipment Consultant Services Travel and conference expenses of staff Institutional dues and memberships Site mileage needs (except for expulsion hearings) Transportation for field trips Identification cards Overtime/extra time for classified staff. Time Sheets must be coded to your school site. CED for certificated staff (site determined) Time Sheets must be coded to your school site. Per-event CED for certificated staff. Time Sheets must be coded to your school site. ALLOTMENTS Resource 0911 Basic Allotment - General Fund $97/Student 19

20 BUDGET ALLOCATIONS-INDEPENDENT CONTINUING EDUCATION (ICE) PROGRAMS (APPENDIX B) Each program site will receive an amount of money based on its projected enrollment. In most cases, these funds are allocated at the discretion of the site planning committee and may be budgeted as required by the site manager to cover expenditures needed to implement the site program. These basic allotments are intended to cover the following items: Basic classroom supplies Instructional equipment - new or replacement (including computers) Consumable workbooks Replacement textbooks Office supplies Computer charges Technology (IT) - Contracted technology projects will be paid by the site. Tech Ticket labor charges will be paid by the District. (All infrastructure service paid by District [switches, servers, phones, etc.]) Copy charges and form charges Supplementary books Repairs of equipment and maintenance agreements Rental of equipment Consultant Services Travel and conference expenses of staff Institutional dues and memberships Site mileage needs (except for expulsion hearings) Transportation for field trips Identification cards Overtime/extra time for classified staff. Time Sheets must be coded to your school site. CED for certificated staff (site determined) Time Sheets must be coded to your school site. Per-event CED for certificated staff. Time Sheets must be coded to your school site. ALLOTMENTS Resource Basic Allotment - General Fund $97/Student 20

21 BUDGET ALLOCATIONS FOR DEPARTMENTS (APPENDIX C) The district currently uses zero based budgeting. A zero based budget is where the expenses or costs of the prior year are not arbitrarily rolled when establishing expense or budgetary levels looking forward into the next fiscal year. It is a system of budgeting where each department evaluates all projected expenditures and must justify all expenditures and allocations as necessary and relevant to the District/Site/LCAP/Department goals; rather than simply maintain or increase over the previous fiscal year. That is, the budget is made with every department starting at zero dollars to spend, and each department must plan/demonstrate/justify each expenditure for what it wants to receive. Departments that are funded with categorical dollars will receive allocations based on revenue generated by the program and if necessary - justifiable district contributions. The above guidelines should be used to determine the appropriate use of these dollars. Departments should have their budget allocation requests ready to be discussed at your budget meeting with Business Services. Allocations are intended to cover the items listed below. Special projects, major repairs, new programs, and the like should be submitted as "Special Requests." The allocations are intended to cover the following items: Basic supplies Technology (IT) - Contracted technology projects will be paid by the site. Tech Ticket labor charges will be paid by the District. (All infrastructure service paid by District [switches, servers, phones, etc.]) Copy charges and forms charges Reference materials Consultant Services Travel and conference expenses Institutional dues and memberships Advertising costs Mileage needs Overtime/extra time for classified staff. Time Sheets must be coded to your department. CED for certificated staff. Time Sheets must be coded to your department. Substitutes for Certificated Staff. Time Sheets must be coded to your department. No carryover at the District Office level. DEPARTMENT ALLOCATIONS (Continued) (APPENDIX C) DEPARTMENT Areas to be covered ACCOUNTING Accounting Office Audit BUSINESS Budget Committee Business Office Systems Administrator ALLOCATION TBD TBD 21

22 DEPARTMENT ALLOCATIONS (Continued) (APPENDIX C) CHILD WELFARE AND ATTENDANCE Expulsions, S.A.R.B CUSTODIAL Civic Center needs Off hours use Site Supplies FACILITIES/RISK MANAGEMENT Office plus all fees (Building leases separate) GROUNDS HUMAN RESOURCES Negotiations Office Recruiting Switchboard INSTRUCTION/STUDENT SERVICES Curriculum & Instruction Itinerants Media, library Standards and Evaluations Work Experience MAINTENANCE All Maintenance PUBLICATIONS Machine payments Maintenance contracts PURCHASING SPECIAL EDUCATION Itinerant Special Ed Office Supplies for class sites Health* SUPERINTENDENT Superintendent Board of Education TECHNOLOGY TRANSPORTATION Office and Miscellaneous Fees (Bussing contract and fuel budgeted separately) WAREHOUSE TBD TBD TBD TBD TBD TBD General Allocation TBD Testing Allocation TBD RRMA 3% TBD TBD TBD TBD Nurses Separate Allocation TBD TBD TBD TBD 22

23 BUDGET ALLOCATIONS (continued) (APPENDIX C) ADDITIONAL CATEGORIES Areas to be covered ACADEMIC SATURDAY SCHOOL FOR ADA BUILDING LEASES CONTRACT BUSSING DEFERRED MAINTENANCE CONTRIBUTIONS ELECTION EXPENSES EXISTING COPIER LEASE FURNITURE/VEHICLE REPLACEMENT HOME TEACHING (Regular Education) HOME TEACHING (Special Education) INFANT STATE ALLOCATIONS Per J50 Funding Level LEGAL FEES LIABILITY INSURANCE LOW INCIDENCE (Special Education)) MAIL NON PUBLIC SCHOOL PROFESSIONAL GROWTH PUBLIC RELATIONS RETENTION/INTERVENTION SUMMER SCHOOL HS and SE TEXTBOOKS New Adoptions TESTING UTILITIES ALLOCATION District/Site Responsibility District Responsibility District Responsibility District Responsibility District Responsibility District Responsibility District Responsibility District Responsibility District Responsibility Separate Program Funding District Responsibility District Responsibility Separate Program Funding District Responsibility District Responsibility Determined by Funding Source District Responsibility District Responsibility and Program Funds District Responsibility District Responsibility District Responsibility District Responsibility 23

24 BUDGET ALLOCATIONS PERSONNEL (Appendix D) The following staffing allocations are made for planning purposes at each school site: TEACHERS Secondary Teachers Class Size Reduction (TK-3) Teachers Elementary (4-6) Teachers Elementary Prep Teachers Continuation High School One teacher for every 29.9 students (includes prep time) One teacher for every 24 students (excludes prep time) One teacher for every 30 students (excludes prep time) One teacher may provide prep time for up to 30, grade 1-6 teachers. Teachers may be assigned multiple schools to handle differential enrollment, alternate programs, etc. One teacher for every 20.5 students ADMINISTRATORS Elementary Administrators Secondary Administrators One principal per school Elementary assistant principals will be allocated on a basis determined by the Superintendent dependent on need and available funding. One principal for each junior high or comprehensive high school One assistant principal for each junior high or comprehensive high school over 600 One additional assistant principal when enrollment exceeds 1400 One continuation high school principal CERTIFICATED SUPPORT STAFF K-8 Intervention Teacher.7 FTE per site (9.1 teachers) Secondary School Counselors One counselor for each 450 students with an addition to be made when there are 250 students not serviced and dependent upon funding. CLERICAL SUPPORT Elementary Junior High One eight-hour Admin Asst-Elementary School at each school Six hours of Library/Media Center Clerk for schools over 350 Three hours of Library/Media Ctr. Clerk for schools under 350 One additional hour of clerical support for each 50 students above 350 students One eight-hour Admin Asst-Secondary School One eight-hour Secretary-School One three-hour Account Technician-ASB One six-hour Library/Media Center Technician Three additional hours of clerical support for each 100 students above 400 students 24

25 BUDGET ALLOCATIONS PERSONNEL (continued) (APPENDIX D) Comprehensive High Schools Continuation High Schools ICE Program Sites One eight-hour Admin Asst-Secondary School One eight-hour Registrar One eight-hour Office Technician-School One eight-hour Account Technician-ASB One eight-hour Secretary-School One six-hour Library (or temporary Media Center Clerk) Three additional hours of clerical support for each 100 students above 600 students. (The first 8 hours as a Secretary-School in schools over 1200, or as an Office Assistant-School in schools under 1200, with the remaining hours as Office Clerk-School). One eight-hour Admin Asst-Continuation School Two three-hour Office Technicians-School SCHOOL SUPERVISORS Elementary Schools All schools will have at least two campus Noon Supervisors with two hours each. No campus Noon Supervisor will work more than three and one-half hours. Schools will be staffed at approximately 120 students per hour of assistance. (No Noon Supervisor is allowed to work more than three and one-half hours.) Junior High/Middle Schools Comprehensive High Schools Continuation High School Schools will be staffed at approximately 50 students per hour of assistance but with no less than two Secondary Campus Supervisors providing assistance and with no Secondary Campus Supervisor working more than three and one-half hours. Each comprehensive high school will have one eight-hour Campus Security Coordinator. Schools staffed at about 35 students per hour of assistance but with no less than two Secondary Campus Supervisors providing assistance. No Secondary Campus Supervisor is allowed to work more than three and one-half hours. One 2-hour Campus Supervisor funded out of safety dollars CUSTODIAL ASSISTANCE Custodians will be assigned based on a formula for the number and type of rooms at each school. *** All funding calculations in this book are subject to change as the State and District Budgets are revised. All calculations and staffing formulas are guidelines and are not promises. All funding is subject to change. 25

26 ENROLLMENT PROJECTIONS FOR BUDGETING PURPOSES SITE DISCRETIONARY FUNDS RS 0911 (APPENDIX E) BUDGET YEAR Site Code School Enrollment* SPED Total Enrollment 0911 Discretionary Rate Allocation Small School Addn. Allocation** Total 0911 Funding 120 CES $ $ 89, $ 89, FHES $ $ 62, $ 2, $ 64, JTES $ $ 55, $ 2, $ 58, LES $ $ 23, $ 2, $ 26, MVES $ $ 30, $ 2, $ 33, OES $ $ 90, $ 90, ONES $ $ 100, $ 100, PVES $ $ 62, $ 2, $ 64, TPES $ $ 98, $ 98, YMES $ $ 65, $ 65, YVES $ $ 91, $ 91, LCMS $ $ 70, $ 70, TPJH $ $ 94, $ 94, TPHS $ $ 111, $ 111, YVHS 1, $ $ 186, $ 186, BRHS $ $ 11, $ 2, $ 14, ICE-E $ $ 5, $ 5, ICE -W $ $ 12, $ 12, Total $ 1,264, $ 15, $ 1,279, *Enrollment estimates are based on historical information and projections. **Schools whose enrollment is less than 400 will receive an additional $2,550 allocation. NOTE: The funds are expected to cover the items indicated on the pages in Appendix B. The only exception is the co-curricular which will continue to be calculated separately based on the CPU s as described on that page. 26

27 CATEGORICAL BUDGETS (APPENDIX F) Categorical allocations will not be finalized until the end of February. However, sites must complete budget planning now in order to spend categorical funds beginning July 1. Dollar amounts that site administrators use are shown in Appendix G. These are our "best guesses" at this time, and administrators need to be prepared to respond to changes, either up or down. When planning your categorical budget, pay particular attention to personnel costs. We requested last year that you have not more than 80% of your budget in personnel costs. This should continue to be the guiding indicator. When budgeting categorical dollars for personnel costs, you must note the following: 1) We have rolled salary into budget planning; therefore, your budget worksheets reflect the salary and benefits needed to maintain your current personnel without any salary increases. 2) If you plan additions to classified personnel, please note the following for a part-time (less than 4-hour per day) person: a) You must budget salary. (The classified contract specifies salary ranges). b) You must budget Medicare (rate is 1.45% of salary) c) You must budget PARS (rate is 6.05% of salary) d) You must budget SUI (rate is estimated.05% of salary) e) You must budget Workers Comp (rate is estimated 3.4% of salary) If you add a three-hour instructional assistant, the amounts you need to budget for are as follows (Range 13, Step 1): Salary $ 7973 Medicare $ 116 PARS $ 483 SUI $ 4 Workers Comp $ 271 If you plan some other classified additions, please contact Accounting for assistance. 3) If you plan additions to certificated extra duty (CED), the rate per hour is $33.18 including statutories: CED Salary $28.25 Medicare $.41 SUI $.01 Workers Comp $.96 STRS $

28 BUDGETING FOR CATEGORICAL FUNDS ELEMENTARY, JUNIOR/MIDDLE AND HIGH SCHOOLS (APPENDIX G) BUDGET YEAR Schools should use the following amounts for the initial budgeting of categorical funds for the school year. Note that this is subject to change when actual enrollments and/or when actual dollars are known. Title I will be adjusted after the Consolidated Application is completed. This normally is in January or February. We are listing the LCAP funds here, though the state is not calling the funds restricted, they are requiring that these funds be spent on target populations with measurable student outcomes. SCHOOL FEDERAL TITLE I FEDERAL TITLE I FEDERAL TITLE I LCAP RS Parent RS General Ed. RS PFDV RS 0925 CES $63,578 $1,145 $6,358 $35,980 FHES $47,422 $2,417 $4,742 $26,837 JTES $72,629 $817 $7,263 $41,060 LES $32,477 $1,784 $3,248 $18,379 MVES $36,949 $908 $3,695 $20,910 OES $83,471 $1,535 $8,347 $47,238 ONES $100,118 $2,015 $10,012 $56,659 PVES $51,843 $1,252 $5,184 $29,339 TPES $62,359 $1,506 $6,236 $35,290 YMES $66,955 $1,617 $6,696 $37,891 YVES $110,487 $2,714 $11,049 $62,526 LCMS $116,016 $2,801 $11,602 $65,655 TPJH $57,515 $1,389 $5,752 $32,549 TPHS $0 $0 $0 $91,002 YVHS $0 $0 $0 $179,495 BRHS $22,002 $540 $2,200 $22,136 Total $923,821 $22,440 $92,384 $802,946 28

29 Morongo Unified School District Categorical/LCAP Guide The District deals with various grants and categorical programs. Categorical Funds are used to supplement General Fund programs. Supplement means to add services that do not already exist. If a program or service is funded through the General Fund ( ), you cannot charge a categorical program for those services. When you have purchase orders, expense reports, or payroll expenditures; it is important to charge the appropriate program. Look at the expenditure and try to charge the most restrictive program first. Please review the expenditure, see if it is an appropriate expenditure for the most restrictive program, and then move down the list from most restrictive to least restrictive until you find the right match. LCAP 4203 Title III 4035 Title II 3010 Title I 0925 LCAP 0911 Discretionary The LCAP is the document created by the community and staff of the District. It sets the plan for the District for the school year. The LCAP identifies the services we should be supplying and how we shall be paying for them. All expenditures should tie to the LCAP LCAP is additional funding provided to the District to provide services to English Language Learners, Economically Disadvantaged Students, Foster Youth, and Homeless. Make sure all expenditures in this account match the LCAP plan. GRANTS English Learners: Management Code 4760 AND Goal 4760 Economically Disadvantaged: Management Code 4850 Foster Youth: Management Code 4900 Grants for Morongo typically have been from the Federal Government to assist students from the base. Anything spent out of grant funds must comply with the requirements of the grant. Please review grant documentation before charging purchase orders, revolving cash, expense reports or payroll to a grant. CATEGORICAL PROGRAMS Categorical programs include Title I, Title II, Title III, Special Education, RRMA, and others. Categorical programs are designed to enhance educational programs and provide supplemental services (additional services). Categorical Funds must be included in the School Site Plan and the LCAP. Expenditures must align with the School Site Plan and LCAP. 29

30 TITLE I 3010 Title I can be used to help economically disadvantaged students improve academic skills. The program has a 15% limit on carryover for the entire program; site carryover may be limited to 10%. It also requires set asides for professional development, parent participation, homeless services, supplemental educational services (SES), and school choice (Choice). Set aside accounts must be maintained at appropriate percentages throughout the school year. Funds may be used in a variety of ways as long as they provide supplemental services that are focused on improving student achievement. Examples of how funds may be used include, but are not limited to the following: Supplemental support provided by teachers and instructional aides (e.g., bilingual, resource specialists, intervention, etc.) Extended learning time (e.g., before school, after school, pull-out focused instruction, etc.) Parent involvement Instructional materials and other instructional support (e.g., education-related technology) Staff development Health, nutrition, and other social services Homeless services are coded with a Management Code of HOME. Parent Involvement is coded with a Function Code of Schools must spend 1% on parent involvement (ie Parent Education, Refreshments for Parent Meeting) Professional Development is coded with a Management Code of PFDV. The District must spend 10% on Professional Development. SES and CHOICE The District must set aside 20% for SES and CHOICE. SES tutoring services are charged to Management Code PSES ( PSES). Choice costs are coded to Management Code PISC. The District may set aside Title I funds at the District level to provide program assistance. These funds are coded to Management Code PRAS. TITLE II 4035 Title II is for increasing the academic achievement of all students by helping schools and districts to: Improve teacher and principal quality through professional development and other activities, including reduced class sizes. Ensure all teachers are highly qualified. Recruit, hire, and retain highly qualified teachers & principals in academic subjects or schools where there are shortages (i.e. teachers for special needs students, or math and science teachers). Typically, the District uses these funds for professional development and recruiting. TITLE III 4203 Title III is to assist English Language Learner students to acquire English and achieve grade-level and graduation standards. 30

31 Funds may be used for a variety of purposes that provide for support directed to ELs, including: English language development instruction. Enhanced instruction for ELs in core subject areas (e.g., ELD support). High-quality professional development for teachers and other staff. Identifying and improving curriculum, materials, and assessments. Tutorials or other intervention support to meet the language development needs of ELs. Educational technology Providing community participation programs, including family literacy and parent outreach. Coordinating language instruction program with other programs and services (e.g., Title I, EIA- LEP, Migrant Education). SPECIAL EDUCATION Resource Codes 65xx and 33xx are used to provide services to Special Education students Used for SPED classroom aides 3315 Preschool 3320 Preschool 3327 Mental Health Services 3332 Early Intervention 3345 Preschool Staff Development 3385 Early Intervention 3410 Transition Partnership Program 6500 Special Education Main Account 6510 Early Intervention 6512 Mental Health Services Preschool Infant 6520 Workability The following Goal and Function code combinations are used for these services: Mild to Moderately Disabled SDC Moderate to Severely Disabled SDC Severe SED Severe DH VH Autism Low Incidence Mild to Moderate RSP SPED Infant Other Services SPED Infant Speech Services SPED Preschool SDC SPED Preschool Other Services Regionalized Program Specialist General SPED Instructional Support General SPED Psychologist General SPED Health Services General SPED Pupil Testing General SPED Other Pupil Services

32 RRMA 8150 Routine Repair & Maintenance Account is for maintenance and repairs on the buildings of the District. GUIDELINES FOR OBJECT CODING It is important that site and program managers make every attempt to allocate expenditures in the proper accounts. While budget transfers can be made to meet expenditure requirements, the transfer process should be kept to a minimum. The need for a transfer delays the purchasing process and the budget transfer process through the County System which is extremely tedious, requiring numerous layers of justifications and approvals. The County system does not allow budget transfers until the District s budget is approved; usually in late August. Please plan accordingly. Managers who have questions regarding budgeting classifications should contact the Accounting Department. They will be happy to help you get your anticipated expenditures into the correct accounts to help reduce transfers later on. ACCOUNT NUMBER EXPLANATIONS Beginning with the fiscal year , CDE established a new object range (4400) for tagable inventory items. The District has established $ as our inventory threshold and $5, for capital items. Please be sure to use the correct object code as listed below: ITEMS UNDER $ DOLLARS ARE SUPPLIES 4310 Instructional Supplies 4340 Computer Related 4341 Computer Software 4350 Office Supplies 4380 Maintenance Supplies ITEMS $ TO $4, ARE TAGABLE SUPPLIES 4419 Instruction Inventory Items 4449 Computer/Tech Inventory Items 4459 Office Inventory Items 4469 Transportation Inventory Items 4479 Custodial Inventory Items 4489 Maintenance Inventory Items ONLY ITEMS $5,000 AND OVER ARE CONSIDERED EQUIPMENT This category would use the objects 6XXX 6400 New Equipment 6500 Replacement Equipment 32

33 CHART OF ACCOUNTS Following this page, the most recent chart of account appears. There is a section for each of the areas of the twenty-six digit account number. Please note that each twenty-six digit account number is composed of the following pieces: ACCOUNT CODE STRUCTURE FU RS YR GL FN OB SC MG FUND RESOURCE PROJECT YEAR GOAL FUNCTION OBJECT SCHOOL MGMT XX XXXX X XXXX XXXX XXXX XXX XXXX FUND = The sites will always use FUND 01 (This is the General Fund) RESOURCE = Source of funding (Where money is coming from) YEAR = This is a specialized field that the site will not be using GOAL = Who is being served FUNCTION = HOW This is the activity OBJECT = This identifies the service or item being purchased SCHOOL = This identifies the site or department MGMT = District defined codes to clarify or provide additional information 33

34 CHART OF ACCOUNTS 01 General 1000 Instruction Certificated 4110 Textbooks K Condor Resource Frequently Used Account Codes Fund Function Payroll Object Non Payroll Object Site 1110 Spec Day Class 1110 Tchr Salaries Regular 4111 Textbooks Freindly Hills 1120 Resource Spec 1120 Tchr Salary Hourly 4210 Other Books 140 Joshua Tree 2110 Instr Supervision 1130 Tchr Salary X-Assgn/Stipends 4310 Instr Materials & Supplies 150 Landers 0000 Unrestricted General Fund 2130 Curriculum 1140 Tchr Salary Substitute 4312 Graduation Supplies 160 Morongo Valley 0001 Donations 2140 Instr Staff Dev 1150 Tchr Salary Other Pay 4315 Standardized Text 170 Oasis 0911 Site Discretionary 2420 Instr Media, Libr 1210 Cert Pupil Support Salary Regular 4330 Meeting Refreshments 180 Onaga 0925 LCAP 2495 Parental Involvement 1220 Cert Pupil Support Salary Hourly 4340 Supplies Computer 190 Palm Vista 1100 State Lottery 2700 Schl Admin 1230 Cert Pupil Support Salary X-Duty 4341 Computer Software 200 Twentynine Palms 1400 Education Protection Act 2710 Schl Admin Summer 1310 Cert Supv-Admin Salary Regular 4350 Office Supplies 210 Yucca Mesa 3010 Title I 3110 Counseling Services (administrator, coordinators, directors, etc.) 4352 Security Supplies 220 Yucca Valley Elem 3320 Special Education Preschool 3120 Psych Services 1333 Department Chairs 4370 Custodial/Operations Supplies 330 Twentynine Palms Jr High 3327 Special Education Mental Hlth 3130 Attendance 1910 Teacher Stipends-non instructional 4380 Maintenance Supplies 338 La Contenta Middle School 3410 Transition Program 3140 Health Services 1920 Other Cert Salary Hourly 4390 Other Supplies 432 Twenty-Nine Palms HS 3550 Carl D Perkins- Vocational Ed 3150 Speech 1930 Other Cert Salary X-Assgn 4419 Instructional Inventory Items 440 Yucca Valley HS 4035 Title II 3160 Pupil Testing 1940 Other Cert Salary Substitute 4449 Computer/Tech Inventory Equip 526 Black Rosk HS 4203 Title III LEP 3600 Pupil Transport Classified 4459 Office Inventory Item 610 Joshua Springs School 5310 Nutrition Services 3700 Food Services 2110 Class Instr Aide Salary Regular 5110 Subagreement For Contract 750 Instructional Services 5640 LEA Medical 4XXX Athletics 2120 Class Instr Aide Salary Hourly 5210 Mileage 751 ED Tech 5804 Perkins Grant 7300 Fiscal Services 2130 Class Instr Aide X-Assgn 5220 Conferences 752 Special Education 6010 ASES 7400 Personnel Svcs 2140 Class Instr Aide Substitute 5310 Dues & Memberships 753 Media Center 6300 Restricted Lottery 7550 Printing 2210 Class Pupil Support Salary Regular 5538 Bottled Water Service 754 Health Svc Special Education 6500 Special Ed 8110 Maintenance 2220 Class Pupil Support Salary Hourly 5610 Rents & Leases 758 Regional Occupational Program 6512 Mental Health 8210 Custodian 2230 Class Pupil Support Salary X-Assgn 5612 Copy Charges - Konica 760 BTSA 6520 Special Ed- Workability 8310 Security 2240 Class Pupil Support Substitute 5630 Repairs 761 Student Services 7405 Common Core 8410 Safety/Disaster 2310 Class Suprvsr & Admin Salary Regular 5640 Computer Repairs 762 Child Welfare and Attendance 8150 RMA-Major Maint Class Cler & Office Salary Regular 5641 Software Support 770 Curriculum-Elementary Goal 2420 Class Cler & Office Salary Hourly 5712 Print Charges/Publications 771 Curriculum-Secondary 0000 Undistributed 2430 Class Cler & Office Salary X-Assgn 5732 Forms from Publications 860 Business Services 0001 Preschool 2440 Class Cler & Office Substitute 5742 Use of District Vehicle 861 Accounting Services 1110 Reg Gen Ed 2910 Other Class Salary Regular 5743 School Bus Charges 862 Publications 15XX Secondary Depts 2920 Other Class Salary Hourly 5810 Contracted Services 864 Warehouse 3200 Continuation Schls 2930 Other Class Salary X-Assgn 5811 Charter Bus/Field Trips 866 Maintenance Dept 3800 Vocational/ CTE Education 2940 Other Class Salary Substitute 5840 Computer Related Services 867 Operations, Building, Custod 4760 English Learners XX20 Non-Contracted employee paid on an 6400 Equipment (>$5,000) 868 Grounds 5001 General Spec Ed hourly basis 6450 Computer/ Tech Equipment 888 District Office 5060 Program Specialist XX30 Contracted employee doing extra duty (>$5,000) 891 Community Service 5750 SD XX40 Subs 6500 Equipment Replacement 892 Food Services 5751 SED (>$5,000) 894 Pupil Transportation 5752 DH 6550 Computer/ Tech Equip 897 Facilities/Ris Mgmt 5753 VH Replacement (>$5,000) 970 Human Resources 5754 AUT 974 ICE East 5770 Non-Severe 975 ICE West 6XXX ROP 980 Board of Education 981 Superintendent Management 4900 Foster Youth 4850 Economically Disadvantaged 4760 English Learners 34

35 Steps for working in Site/Department Budgets: Log In: Log in to Financial Select Budget Development. Select Budget Entry. Site/Department Budget Allocation Directions Select budget allocation drop down menu and select: o Budget Select the budget you would like to work on. (LCAP, TITLE 1, 0911) Your entire budget for is available for viewing in the left column. Your budget is available in the right column. At the top you will see a box with Allocation, Carryover, Total and Available Working in the Budget: You may look at all your budget lines. You may only adjust your object 4xxx and 5xxx accounts. Page numbers are located at the bottom of the screen, click the page numbers until you find the object number you want to change. Make sure to budget publication charges in object Make sure to budget school bus charges in object Please refer to Categorical-LCAP guide for proper uses of funds. Expenditures must match the LCAP and the Site Plan. Refer to Chart of Accounts - frequently used account codes for appropriate coding. Review site rosters and categorical letters to make sure you have enough funding to cover your positions for next year. Report any inaccurate site roster information to Fiscal Services. As you adjust your accounts, please watch the top box. At the end of the process the Available Box should be at zero indicating that all funds have been allocated. Please use the following pages for detailed Budget development guidance. If you have any questions please or call Valerie and/or Lynn in the Fiscal Services Office. 35

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