Table of Contents INTRODUCTIONS... 5 BUDGET PROCESS... 7 SCHOOLS Budget Manual

Transcription

1 Table of Contents INTRODUCTIONS... 5 BUDGET PROCESS... 7 BUDGETING PHILOSOPHY: SITE-BASED MANAGEMENT... 8 SITE-BASED MANAGEMENT PARAMETERS... 9 MISSION SCHOOL-LEVEL RESPONSIBILITIES DETERMINING SCHOOL ALLOCATIONS FUNDING ALLOCATIONS GRANT DEPARTMENTS: BUDGETING AND MANAGEMENT SURPLUSES AND DEFICITS BUDGET CYCLE Allocation Change Request Proposed Budget Approved Budget Revised Budget Budget Calendar BUDGET PLANNING Strategic Plan Development Budget Management Performance Measurements BUDGETARY RESPONSIBILITIES COMPILING THE BUDGET SCHOOLS SCHOOL RESPONSIBILITIES BUDGET MANAGEMENT PROCEDURES Shared Programs and Services Center-Based Programs Special Education Programs High School Programs Specialty School Programs Elementary Itinerant Guidance Services Alternative Programs Licensed Practical Nursing (LPN) Employment and Compensation for Employees Funding for Additional Students: Outside School Division August 2017

2 Transfer of Students Within School Division Funding for Home School/Private Students Reserve Funds Surplus/Deficit Funds Flexibility in Expenditures Additional Revenue Budget Reallocations Expenditure Transfers Budget Adjustments Staffing Ratios Elementary School Middle School High School Special Education School Allocations Per-Pupil Allocations by Level Per-Pupil Resource Allocation by Category Per-Pupil Funding Chart Textbook Allocations Fixed Allocations Administrative Association Fees Middle and Elementary School Specialty Program Supplement Replacement Equipment Allocations Benefit Costs Custodian Vacancies Temporary Teachers Maximum 90 Days Temporary Management Agreement Substitutes Non-Degreed Substitute Teachers Degreed Substitute Teachers Virginia Licensed Substitute Teachers Substitute Teacher Assistants Custodial Substitute Journal Voucher Request Form Itinerants Reimbursement for Approved Substitutes Employee Payment Rates Temporary and Substitute Positions Supplemental Pay Field Trips Budgeting for Cafeteria Aides Positions: Management and Budgeting Allocation Charts CENTRAL OFFICE CENTRAL OFFICE DEPARTMENTS RESPONSIBILITIES August 2017

3 BUDGET MANAGEMENT PROCEDURES Surplus/Deficit Funds Flexibility in Expenditures Additional Revenue Budget Reallocations Expenditure Transfers Budget Adjustments Allocations Administrative Association Fees Positions: Management and Budgeting Grant Departments Management and Budgeting School Food & Nutrition Services Fund 10: Management and Budgeting 83 Allocation Charts BOOKKEEPING/SUPPLEMENTAL INFORMATION BUDGET RECONCILIATION Financial Transaction Terms Budget Transfers Expenditure Transfers Expenditures Pre-encumbrances Encumbrances Distribution Center Transactions Reconciliation Process BUDGET TRANSFER (TB) CHART OF ACCOUNTS Level Definition Fund Department Appropriation Unit Object Activity Function Budget/Expenditure Codes Fund Codes Department Codes Schools Department Codes - Central Office Unit Codes Grant Codes Activity Codes Object Codes Object Code Descriptions POSITION RECONCILIATION INSTRUCTIONS August 2017

4 BUDGETING IN PB (PERFORMANCE BUDGETING) AMS INFOADVANTAGE FOR PB Log On to AMS infoadvantage Password Set-Up Personnel Reports A1 A5 Report Examples Budget History Reports How to Determine Your Salary/Flex Appropriation Position Suffix Days PB OUTLINE PB OVERVIEW PB STEP BY STEP Login to PB Change Password Budget Forms Department Position Form Salary Projection Run AMS infoadvantage Reports Department Budget Form - (Flex Funds) Formatted System Query (FSQ) Printing Budget Notify Budget Office APPENDIX ADDITIONAL CLASS SUPPLEMENT WORKFLOW DIRECTIONS INDEX August 2017

5 Introductions The Prince William County Public Schools Budget Office prepares the Budget Manual for use by County School Budget Holders in preparation of their site-based budgets as well as annual budget maintenance. The Manual is to be used as a guide for both completing and managing their budgets in accordance with all pertinent fiscal regulations and policies. It is the responsibility of the Budget Holders and their fiscal staff to acquaint themselves with this manual. Questions related to budget preparation/maintenance should be referred to the appropriate budget staff in the Office of Financial Services at the following contact numbers: Budget Office Contact # s Kathleen Addison, Budget Supervisor Natasha Valencia, Admin. Coordinator, Program Analysis Khanie McDuffie, Budget Administrative Coordinator Beth Beyene, Budget Analyst Barbara Robinson, Budget Analyst Amber Berger, Budget Specialist Cyndi Hausmann, Executive Secretary To streamline other financial and staffing issues, the following numbers are also provided: Central Office Contact # s Office of Financial Services Accounting Grants, Sara Smith JVA s, Natascha Zombro Accounts Payable Office Vendors A-J: Andrea Cloud Vendors K-R: Tammie Lowe Vendors S-Z: Phyllis Wilson Purchasing Cards: Heather Bates - Central Office Cristina Gildner Schools Employee Reimbursements: Amber Berger Accounts Receivable, Vicki McConchie Payroll Office Training Finance Training Specialist, Melanie Wright Finance Training Assistant, Briana Morgan Central Purchasing Office Supply Services/Inventory Information Technology: Help Desk August 2017

6 Human Resources Department, Positions and Staffing Administrators Classified Instructional Elementary and Special Secondary Budget Manual 6 August 2017

7 Budget Process The budget process provides the capability for central office departments and schools to plan future operations in a manner to best serve the instructional and support needs of students. The budget process is a financial translation of the planning process. The budget process includes the following five basic components: 1. The establishment of an overall Division revenue target. 2. The establishment of school allocations based on projected enrollments and resources. 3. The establishment of central office support costs. 4. The development of budgets or expenditure plans for each central office department and school. 5. The assembly of individual budgets or expenditure plans into a comprehensive budget in accordance with anticipated revenues. School budgets are developed using an approved chart of accounts. The line item budget proposal includes the anticipated costs for supplies, equipment, services, and salaries. All salaries are listed at the Divisionwide average salary for each employee classification. In order to develop a school budget, each school is provided with an estimate of the number and types of students to be accommodated, an estimated school resource allocation, a listing of average salaries for each classification of employees, a budget manual, and appropriate budget forms. Within the allocated resources, schools must plan for providing each student with an appropriate educational opportunity based on the needs of each student. Central office budgets are adjusted to reflect the changes in roles and responsibilities and the functions assigned to the central office. Additional funding is included in some central office budgets to provide support services for increases in student enrollment. School and central office budgets are assembled into a comprehensive School Division budget and presented for review and approval. Since allocations are based on projected revenues, some adjustments may be required if these revenues change during the budget process. Budget allocations and school budgets will be adjusted based on the number and types of students enrolled on September 30. In the most simplistic form, a budget is a fiscal plan for future organizational spending. The budget process has several objectives to include the following: Budget Process Objectives To improve classroom instruction; 7 August 2017

8 To develop school budgets in accordance with the planning process and both Division and school priorities; To maintain accountability in planning, control and evaluation of results, and budgeting resources; To reflect accurately the anticipated costs of meeting the identified requirements of students; and To develop budgets in accordance with generally accepted accounting practices. These budget process objectives are dynamic. They are reviewed annually to make sure they correspond with the Strategic Plan. The Strategic Plan goals are as follows: Goal 1: All students meet high standards of performance; Goal 2: The teaching, learning, and working environment is caring, safe, healthy, and values human diversity; Goal 3: Family, community, and employee engagement create an environment focused on improved student learning and work readiness; Goal 4: Employees are highly qualified (as defined by VDOE), high performing, and diverse; and Goal 5: The organizational system is aligned and equitable. Budgeting Philosophy: Site-Based Management Site-based management is a philosophy of management and a process designed to improve the quality of education for all students. It is a process through which the decisions most directly affecting the schools and the instructional process are made at the school level rather than by the central office departments. Site-based management can be described as a significant and consistent decentralization to the school level of authority to make decisions related to the allocation of resources. Resources are not limited to financial components but are defined broadly to include knowledge, technology, power, material, people, time, and finance. Site-based management is administrative rather than political, with decisions at the school level being made within a framework of local, state, and federal policies and guidelines. Site-based management tends to focus more on results rather than processes. Schools and departments are responsible for strategic planning, stakeholder participation, budget management, and performance measurement. Each school and department is assigned to an associate superintendent. Schools and departments submit their plans to their associate superintendent where it is reviewed, approved, and/or amended to ensure alignment and compliance with the goals of the Division s Strategic Plan. This integrated planning approach promotes continuous improvement by integrating planning and budgeting in a decentralized process where stakeholder participation and performance measures influence operations. 8 August 2017

9 Since a system of uniform centrally-determined allocations generally fails to satisfy the instructional needs of all students, a system which enables schools to receive resources according to their precise mix of student needs should provide more comparative advantages. This, along with the adoption of policies and priorities for meeting the needs of all students, with appropriate means of ensuring accountability, provides the basis for site-based management. This decentralized concept is rooted in the findings of economics, organizational theory, and research on school effectiveness. Under site-based management, the organizational focus of the School Division is shifted from the central office to the school level. Sitebased management is not a static process, but must be continually monitored, evaluated, and adjusted as necessary. Under the Prince William County Public Schools model for site-based management, each school develops an annual plan describing how it will work toward achieving the goals set by the School Board and its own locally generated school goals and objectives. This plan must be prepared by the principal in a collaborative manner among teachers, parents, and students. Each plan must be supported by a local school budget. Site-based management offers a way to realign the decision making authority by decentralizing the control from central offices to individual school sites. It attempts to give school constituents (i.e., administrators, teachers, parents, community members, and students) more control over decisions relating to budgetary issues, personnel, and curriculum. This philosophy also transfers accountability to the school level thus producing more involvement of the aforementioned key stakeholders and ultimately higher student achievement. In addition to higher student achievement, site-based management sets forth several other goals such as: Site-based management goals To improve the quality of all instructional programs; To build a high degree of confidence and support from parents and the community; To improve the decision-making process by allowing site-level staff to initiate new and creative problem-solving strategies; and To create a psychological climate in each school and central office department that will enhance service effectiveness and satisfaction of all staff. Site-Based Management Parameters In order for site-based management to succeed, there are parameters that must be adhered to that determine the degree of autonomy the schools and central office departments practice. The following list defines the expectations, limitations, and restrictions that govern decision making under site-based management: Site-based management parameters Comply with all federal, state, and local laws; Comply with all accreditation and state standards; Comply with all Division policies and regulations; 9 August 2017

10 Comply with established procedures and schedules governing the compensations of employees; Comply with the uniform Divisionwide curriculum; Comply with the employee evaluation process; Comply with the student assessment program; Authority to establish the number of employees and assignment of employees; Authority to select and recommend qualified individuals for vacancies; Clearly define responsibilities between central office departments and schools; and Money follows the student and their individual service/program needs. Mission The primary purpose of site-based management is to improve education by empowering schools to be more responsive and adaptive to change and to unleash productive local potential to move the Division toward fulfilling its mission and goals. School-Level Responsibilities Since the primary purpose for the implementation of site-based management is to improve instruction, the schools are generally assigned the functions and responsibilities which have a significant bearing on curricular and co-curricular programs. The responsibilities assigned to the schools include instructional staff, school-level support staff, supplies, equipment, staff development, short-term substitutes, field trips, and textbooks. Schools are responsible and accountable for providing programs and strategies to meet the diverse needs of students. Each school is expected to be an effective school in which all students can learn. In order to accomplish this, schools must be able to match resources and services to the needs of students. Site-based management provides the framework for this to occur. Determining School Allocations Schools are allocated funds to budget staffing, benefits, materials, supplies, and equipment. Funding allocations are made based upon the number and type of students, fixed allocations, replacement equipment allocations, and some supplemental allocations for specific programs. The resource allocation for each school is determined by the type or level of the school, the student enrollment, and the type of instructional programs needed in the school. Each school starts with an appropriate fixed allocation to cover constant resources and base-line staffing not directly related to student enrollment. The per pupil allocations for individual students are added to the fixed allocation. 10 August 2017

11 Each student is only funded for one self-contained instructional program but may receive additional allocations for all resource programs for which services are provided. The per pupil allocation provides resources for the instructional and additional support staff, supplies, equipment, and services to provide appropriate services for that student. Where enrollment permits, schools are expected within allocated resources to provide an appropriate educational program for all students. However, due to enrollment and facility limitations schools may not be able to serve the educational needs of all assigned students. Programs for unique and low-incidence vocational, gifted and talented, special education, and English Learner programs may be established at specific schools. The per-pupil allocations for students enrolled in these programs are assigned to the schools where the students are receiving the instruction. Although the allocation to each school represents a composite of the amount received for the different categories of students and fixed resources, schools are free to re-distribute funds at the local level. While schools are given control of resources, they simultaneously need to operate within established parameters. Schools remain accountable to the Superintendent for the manner in which resources are used. Funding Allocations The bulk of the School Division s budget is assigned to the individual schools in a lump sum based on the number and types of students in the school. This method of distributing funds to the schools provides greater assurance that each school receives its equitable portion of the Division budget. Transferred along with the funds is the decision-making authority needed to expend those funds and improve instruction. An important element in the implementation of site-based management is the methodology for allocating resources to the schools. Staff and non-staff resources must be allocated using an appropriate and equitable method based on the instructional and support resources needed for the educational programs available in the schools. The allocation process must provide sufficient and equitable funding for schools with diverse programs and student enrollments. The allocation process should at least provide sufficient resources to maintain the current levels of services and support for existing programs. Allocating resources to the schools is based on approved program staffing ratios, Divisionwide average salaries, current funding levels for programs, and the mathematical relationships of these factors. The model is also built on the principle of equity or equal educational opportunity for all students. Staffing ratios were developed for all school-level instructional and support programs. These were based on the desired staffing levels for the programs. Since over 90 percent of the expenditures at the school level are used for personnel, this is the most significant factor in the allocation process. 11 August 2017

12 The practice of disseminating funding within the School Division has three components: Allocation components 1. Fixed Allocations are for those costs which are common to all schools regardless of size or enrollment. Fixed allocations are defined as those funds provided for the acquisition of baseline support personnel and fixed resources for all schools at a particular level and for all central office departments. Included in the fixed allocation are supplemental allocations which are given to schools which offer specific instructional programs which would not be financially viable through the normal per-pupil allocation. 2. Per-Pupil Allocations are computed on the actual cost of the student to the school and provide appropriate and equitable funding for instructional and support resources needed for the self-contained and resource programs available in each school. Per-pupil allocations are identified as funding provided for instructional staff, support staff, supplies, equipment, and services required. 3. Replacement Equipment are characterized by funds provided for both (1) the replacement of equipment based on the student capacity and age of a school; and (2) central office departments based on total student membership and equipment needs. Allocations are based on the following factors Allocation factors Allocation factors definitions Projected September 30 student membership; Available funds; Equity for all students; Current staffing ratios for schools and service levels for central office departments; Average salaries; Law of Averages ; Weighted-Student concept for schools; and Direct relationship between staff and non-staff costs. In order to allocate sufficient funds to each school and central office department, it is imperative that projections for the September 30 student membership are calculated. The forecasting methodology used to predict the number of students who will be enrolled in Prince William County Public Schools is a combination of enrollment forecasting methods and attendance boundary analysis performed by the Office of Planning and Financial Services. Prince William County Public School Division receives funds through a variety of venues to include federal, state, county, and local sources. Estimates are made in the fall of each year projecting the amount of expected funds for the next fiscal year. From these estimates, the available funding is allocated to each school and central office department and adjusted accordingly as information is updated at key points during the year. To achieve equity salaries are adjusted to the divisionwide average and dealt with in terms of averages at the agency level only. Basic costs not related to a single agency are 12 August 2017

13 maintained in a centrally administered budget. All other available funds are assigned to agencies on a per-pupil basis, although sometimes weighted. Staffing ratios for schools are determined by both the State Board of Education and the School Board whereas service levels for central office departments are determined by Executive Administration. Funds are allocated to agencies using a Divisionwide average salary for each position. All agencies (except grants) are required to budget using the Divisionwide average salary. By dealing only with average salaries, agencies can achieve synthesized staffing units of equalized value throughout the School Division. This method avoids issues of educational preparation, seniority, and wage levels of staff members assigned to each agency. Since the allocation formula is based on average program requirements, the funding received by the agency for a specific program may be slightly more or slightly less than needed; however, the law of averages states over-funded programs should offset the under-funded programs and the total agency allocation should be sufficient to fund all programs. Weighted-Student involves an index which is reviewed and updated as the student body regulates. In short, from a factor of 1.00 for a regular elementary school level student a proportional ratio or index was established for all other student levels. On a per-pupil basis, the cost of supplies, equipment, and services required for an instructional program is directly proportionate to the staffing cost for the program. A baseline amount for non-staff costs exists for schools and each central office department. Grant Departments: Budgeting and Management During budget development, grants shall plan to budget an amount that is expected to be obligated in the fiscal year. It is recommended that a multi-fiscal year grant be budgeted in increments over the appropriate fiscal year periods rather than one lump sum amount of the award in the first year. This reduces the need for carryover budget adjustments and does not inflate the Division s budget. Grants shall budget for the actual position salary and benefit costs. Grant budgets shall not incur a deficit. Grants shall never budget in excess of the budget authority approved in the grant award. It is the grant holder s responsibility to manage grant expenses, ensure compliance with the grant requirements, and to ensure all monies due to the Division from the grant are received. All necessary grant applications, correspondence, reimbursement requests, reports, etc., are the responsibility of the grant holder. 13 August 2017

14 Surpluses and Deficits Under site-based management, each school must plan to close a fiscal year with a balanced budget. The carry-over balance for schools will be limited to 1% of the approved budget rounded up to the nearest thousand. This will provide each school with a minimal amount of carry-over each year. If a school closes a fiscal year with a deficit flex balance, the full amount of the deficit will be carried over to the next fiscal year. The school will be required to submit a plan for the elimination of the deficit. All budgets will be monitored to anticipate and correct potential deficit situations. Prince William County Public Schools budget policies and procedures allow schools/ departments to have maximum flexibility in making judgments regarding the best use of the resources that have been allocated to them, judgments that advance the overall academic goals of the School Division. Within the basic requirement that schools/departments do not exceed the dollar or authorized full-time equivalent (FTE) position, the policies delegate authority and responsibility for budget decisions largely to school and departmental levels. While these policies and procedures provide more flexibility for the schools and departments, they also demand more responsibility and accountability for the budget holder. The budget holders have a fiduciary responsibility to the School Division to ensure that resources provided through the operating budget are utilized only in accordance with federal and state guidelines and adhere to the School Division policies and regulations. It is the responsibility of the budget holder to manage these resources as fully and effectively as possible. These responsibilities extend to both the very visible value of budgeted dollars and the less visible value of positions; every filled position must be authorized and budgeted. The budget holders responsibility is to monitor their budgets on a bi-monthly basis through review of financial and payroll reports provided in the AMS infoadvantage application. If the budget holder anticipates an unplanned deficit and/or unplanned position, it is the budget holder s responsibility to immediately submit written notification to their level or associate superintendent and the Director of Financial Services of the potential deficit. Within ten days of the written notification, the budget holder must submit to the Director of Financial Services an action plan, approved by their level or associate superintendent, to eliminate the potential deficit. Budget Cycle There are three phases to the budget process: (1) proposed budget; (2) approved budget; and (3) revised budget. The following summaries provide brief explanations of what occurs during the budget phases. 14 August 2017

15 Allocation Change Request During the fall, the Directors and Associate Superintendents create a list of critical needs and mandated services to be brought to the Superintendent s Staff for funding consideration. Prior years Critical Needs form can be found on the Division s intranet Budget Web page. Proposed Budget Proposed Budget Prince William County Public Schools is required by law to submit an estimate for the next fiscal years monies needed to run the School Division to Prince William County s Board of County Supervisors towards the end of March. At this time, student projections have been estimated. Keep in mind that any boundary changes, if applicable, have not been approved which may change certain budget holders allocations during the next budget phases. Thus, in order to provide this estimate, the following information is provided to each school and central office department during mid-january of each year: Estimated allocation; Projected student membership; and Budget materials which includes pertinent information to prepare each budget (i.e., rate changes, general rules of budgeting by object codes, supplemental pay). Approved Budget Approved Budget Prince William County Board of Supervisors will approve the schools proposed budget by May of each year. The School Division has until the end of June to make adjustments within funds. At this time, student projections and boundary changes are more accurate. During May of each year, each budget holder will receive the following information for the purpose of updating their budgets as required with the new information: Estimated allocation; Projected student membership; and Budget materials which includes pertinent information to prepare each budget (i.e., rate changes, general rules of budgeting by object codes, supplemental pay). During August of each year, each budget holder will receive the following: Updated Budget Manual; and Updated Budget Book. 15 August 2017

16 Revised Budget Revised Budget Schools and central office departments will receive a revised allocation during October of each year. Actual September 30 student enrollment data will be collected to prepare the revised allocations. Final adjustments are made by the Associate Superintendent of Finance and Support Services. For example: An adjustment may be made to a school that has 6 EDSC (Emotional Disability Self Contained) students and 1 IDSC (Intellectual Disability Self Contained) student. It would be expected that the full funding for the ED class would cover the services of the ID student; therefore, the ID student for funding purposes would be changed to an EDSC student. Depending upon the deviation from earlier student membership, the schools will have to adjust accordingly. In October of each year, both the schools and central office departments will receive the revised October allocation, keeping in mind, the budget office will work with budget holders to either increase or decrease their budget via Expense Budget Transfers. 16 August 2017

17 Budget Calendar For reference and planning purposes, below is a timeline depicting the budget process: January... Associate Superintendents submit Critical Needs recommendations to the Superintendent Budget Calendar February (First Week)... Budget holders receive allocations, projected student memberships, and budget materials to complete proposed budget Superintendent submits proposed budget to the School Board Budget holders submit proposed budgets February (Mid-Month)... School Board work session on CIP (Capital Improvements Program) Public meeting on the budget February (Last Week).School Board work session on the Finance and Support Services and Human Resources and Benefits budgets March (First Week)... School Board work session on the School Board, Superintendent s, Communications, Information Technology, and Student Learning and Professional Development budgets March (Mid-Month)... Work session/mark-up session on budget Public Hearing/School Board approves budget and submits to the Board of County Supervisors April (Last Week)... Final date for Board of County Supervisors to approve School Board budget May (First Week)... Budget holders receive revised allocations per School Board approved budget in order to complete approved budgets May (Second Week)... Budget holders submit their approved budgets July 1... Beginning of Fiscal Year August... Budget holders will receive information based upon updated Special Ed Self Contained enrollment numbers Departments submit Critical Needs requests to Budget for verification, validation, and documentation. 17 August 2017

18 September... Budget holders will receive information based upon updated Special Ed Self Contained enrollment numbers October... Budget holders receive revised allocation based upon September 30 student membership Budget Office staff adjusts all budgets according to revised allocations Budget Planning Strategic Planning Prior to any fiscal planning, the organization must have a direction. The Prince William County Schools Strategic Plan, henceforth referred to as the Division s Strategic Plan, unifies all schools and departments and establishes a shared direction by instituting Divisionwide goals, objectives, and measures that are used to direct and to monitor the effectiveness of school levels and central office departments. The Division s Strategic Plan is designed to set resource priorities by establishing goals and directing scarce resources based on achieving those goals. As a site-based management agency, it is the responsibility of the schools and central office departments to formulate a school/department strategic plan using the Division s Strategic Plan as a guide. Each plan should consist of the site s mission, goals, objectives, and performance measures. Plans are submitted to the assigned associate superintendent where it is reviewed, approved, and/or amended to ensure alignment and compliance with the goals of the Division s Strategic Plan. Executive Management is advised on patterns or trends found at individual sites or those that impact the entire system. High performing schools and central office departments can demonstrate how individual actions can come together to collectively move the entire School Division in its preferred direction. This integrated planning approach promotes continuous improvement by integrating planning and budgeting in a decentralized process where stakeholder participation and performance measures influence operations. Schools and departments are required to use best practices based on scientific research. For example, the Plan, Do, Study, Act (PDSA) planning process identifies the needs and demands of individual responsibilities and program prioritizations. It also establishes clear measurable objectives, maintains a formal system of accountability, and uses the information in budget development. The fully integrated process will help schools and departments become more creative, flexible, and entrepreneurial in responding to their responsibilities. Strategic planning is considered a powerful tool for setting priorities and making informed decisions about the future. It provides a direction for all involved and how individual personnel work supports both the school/departments strategic plan and the Division s Strategic Plan. For reference purposes, the Division Strategic Plan and specific performance measurement results for schools and central office departments which are included in the School Division s approved budget can be found on the School Division s Internet Web site at 18 August 2017

19 Strategic Plan Development Plan Development The following are a few guidelines to consider when developing strategic plans: Identify critical issues both Divisionwide and site related; Develop a site specific environmental scan by examining: the current mission; pertinent mandates; school/department responsibilities; stakeholder feedback; sites strengths, weaknesses, and external opportunities; and student enrollment. Share information with advisory council and stakeholders; Using input from the above participants to develop strategies that will help manage the critical issues identified; and Document the goals, objectives, and strategies per Division guidelines, keeping in mind those strategies requiring additional resource allocations must be addressed during the budget development. Budget Management Using the strategies identified in the strategic plan development process: Budget Management Identify those that require changes in resources and budget for them in the budget submission process; Make sure submissions include a breakdown itemized by unit, activity, and object code; Make sure submissions set into operation each goal, objective, and strategy; and Analyze low priority items to determine whether resources are cost-justified. Performance Measurements Performance Measurements Performance measures are reported in order to ensure accountability to the taxpayers and to show the degree of a particular activity s effectiveness and the progress toward specific goals. Measurements should be: Measurable; Meaningful; and Valid. Integrating strategic planning and performance measurement with the budget process helps the School Division set resource priorities, ensure accountability to taxpayers, and eliminate waste. The process will evolve with use. As schools and departments become 19 August 2017

20 more adept at planning and developing measures, they will become more results-oriented. Departments will learn to sharpen their capability to build budgets that reflect strategic priorities and support a desired set of results. Budgetary Responsibilities Upon receipt of the allocation, budget holders have the responsibility to formulate and manage a budget with the following responsibilities in mind: Budget Holders Responsibility Maintain a balanced budget; Budget must reflect site s strategic plan; End-of-year spending should adhere to plan; Agency fund balance must be understood; Budget system appropriation controls are set to prevent a department from exceeding its budget authority for contractual services, supplies, materials, and equipment; and Budget must be documented and available for the public; Advisory Councils should know details of budget; Staff should be aware of the budget and school plan; Information should be provided upon request; The budget and school plan are public information; Gross salary information is public but not net pay, deductions, etc. When managing the budget, the following are guiding principles to keep in mind: Guiding Budgetary Principles Hire and compensate employees using the approved standard positions, contract lengths, and salary schedules; Share proposed deviations to current operating practices with appropriate central support departments; Beware of pressures to maintain unaffordable low pupil-teacher ratios; Whenever possible, make staff adjustments prior to the start of the school year; Develop a spending plan for unanticipated deficits or surpluses; and Involve your staff and community in the development of your school s plan and budget. Compiling the Budget During the key points in the budget process when budget holders receive their allocations and supplemental budget materials, it is their responsibility to compile a budget. The following are a few general rules to consider: Compiling Budget Upon receiving the allocation, it is recommended to budget personnel first; When determining personnel costs, as a target, the positions should not exceed 95% of the total school/department s allocation; and 20 August 2017

21 Positions can be less than but should not exceed 95%. The remainder of the allocation (5%) is then distributed to the flex line-items (i.e. supplemental pay, supplies, equipment, etc); Budgets should be reviewed closely making sure (1) positions are within the appropriate units; (2) the required FICA was added to the appropriate unit that budgeted any flex fund object codes 1200 through 1999; (3) reserves do not exceed $5,000; and (4) equipment lines (5000 series object codes-fixed assets) are only budgeted for purchases of equipment costing $5,000 or more; and The end result should be a balanced budget reflecting the site s strategic plan. Since the majority of each sites budget is allocated towards personnel the following are a few strategies to consider: Position budgeting and management The appropriate associate superintendent, Budget Office, and Department of Human Resources authorize all positions; Employment must match the specific job description; Length of employment contract; Type of work; and As a rule, full time employees can expect to work the following amount: Bus Driver 6 hours; Teacher Assistant 6.5 hours; Teacher 7 hours; Classified 7.5 hours; and Administrators 8 hours. Budget by full-time equivalent (FTE); Typically, positions are budgeted by full-time (1.0 FTE) or half-time (.50 FTE); Cafeteria Hostess are budgeted by the hour, not FTE 2 hours =.27 FTE; and Itinerants, those employees who are not centrally funded (i.e., gifted teachers, grant funded positions) and work between schools, are prorated by each specific school as required. Schools shall budget for all filled positions as of July 1; A vacant position exists when no substitute or temporary letter contract employee is filling the position and there is no longer any intent to fill the position. Central office departments shall budget for all positions as of July 1 of each year with the exception of transportation which has until September 30. Position reconciliation is completed for central office departments as of July 1 and schools as of November 15 in the following manner: Position Reconciliation Budgeted and actual positions are reconciled ensuring: Proper FTEs are recorded for both; Proper account codes are used for both; and Correct salary and benefits are budgeted for all positions. 21 August 2017

22 Determine adjustments; Enter a Transfer Budget (TB) online to transfer funds for, but not limited to: Vacant/unfilled position to a flex line-item; and Unbudgeted position or incorrect partial FTE from a flex line-item to the appropriate salary/benefit lines. Notify Budget Office by stating situation; Submit a Workflow Personnel Requisition/Reduction Form(s) corresponding with the above TB for situations such as: New unbudgeted positions; and Decreasing position by full or partial FTE. After reconciliation, transfers from budgeted position codes are not authorized without Budget Office approval. Various financial and personnel reports are available online to each budget holder for purposes of assisting with allocation budgeting and management. AMS infoadvantage reports are one day behind the AMS system. The following is an example of some reports available via AMS infoadvantage: Available Reports Council Report; Disbursements by Dept; Disbursements by Vendor; Expenditure Detail Report & Check Numbers; Expenditure Transactions; and Payroll Ledger. The following reports are ed to bookkeepers daily: Budgeted vs Filled FTE; and Position Control by Dept, Unit and Position ID. The AMS Advantage Financial software is available online to provide real time data:. Budget line-item activity; Budget summaries by unit; Appropriation summary activity; and Budget code index. 22 August 2017

23 Schools This section will focus on the budgeting intricacies required specifically for schools. Some of the requirements have been touched upon in earlier sections but will be briefly reviewed to complete the full budget cycle within this section. However, it is the budget holders responsibility to become familiar with all of the content found within the Budget Manual. Budget Process Synopsis A brief synopsis of the budget process begins with the planning phase, where the Advisory Council determines the goals, objectives, and resources necessary to achieve success based on supporting the Division s Strategic Plan. It is the responsibility of the budget holder to review Regulation , School Advisory Councils, on an annual basis. During the planning phase, it is the responsibility of the principal and subsequent school leaders to: Involve all school staff ensuring everyone is cognizant of the set-forth goals and how they individually and collectively are accountable for achieving the goals; Submit a School Plan that highlights strategies identifying how the school will accomplish their identified goals; Prepare the proposed budget using the Performance Budgeting (PB) online software; and Ensure the proposed budget reflects the School Plan and balances with the allocation. As information is updated throughout the year, the budget holders modify their proposed budget into their approved budget. The budget holders ensure their budgets remain aligned with the School Plan and continue to balance with the adjusted allocation. After September 30 of each year, actual student enrollment drives the revised budget. During this stage, position reconciliation is required and the updated information is presented to the Advisory Council. The above steps express the Division s Strategic Plan as well as each individual school plan in dollars which ultimately translates citizens preferences into policies and programs. As the year progresses, the Advisory Council measures the progress achieved in attaining the set-forth goals and strategies as well as determines budget adjustments deemed appropriate in keeping the school on course with their set plan. School Responsibilities Under site-based management, the resources available to the school system are allocated among both the schools and the central office support operations. These allocations are based on clearly defined roles and responsibilities. Control, use, responsibility, and 23 August 2017

24 accountability for resources associated with specific functions are assigned to whichever school or central office operation is receiving the resource. For example, responsibilities of the schools include, but are not limited to, the following functions: Areas of Responsibility Instruction Staff; Support Staff; Extra-Duty Supplements; Substitutes; Temporary Employees and Overtime; Supplies and Materials; Library Materials; Staff Development; Field Trips and Transportation; Mileage Reimbursement; Printing, Binding, and Publishing Services; Equipment and Furniture (additional/replacement); General Maintenance; Other Services and Fees; and Benefits. For more detailed examples of what is considered the schools responsibility and what is not, refer to the following table: Responsibility Areas of Inclusion Areas of Exclusion Instructional Staff Principal Psychologists Assistant Principal(s) Visiting Teachers Teachers Social Workers Guidance Counselors Attendance Personnel Librarians Gifted & Talented Resource Teacher Assistant(s) Teachers (K-3) Activities Director Itinerant Special Education Student Attendant(s) Elementary Art, Music, & Physical Education Specialist School Nurse (optional) Teachers (hearing impaired, speech impaired, & vision impaired resources, occupational therapist, physical therapist, & interpreters) Title I instructional staff Elementary Strings Teachers School Nurse (Student Services) Support Staff Custodians Cafeteria Staff Secretarial/Clerical Staff Maintenance Personnel Cafeteria Aide(s) Technology Support Specialist 24 August 2017

25 Responsibility Areas of Inclusion Areas of Exclusion Non-instructional Teacher Assistant(s) Instructional Technologist Security Specialist(s) Budget Manual Areas of Responsibility Extra-Duty Supplements Coaching Supplements Academic Supplements Extra-curricular Supplements Other Extra-duty Supplements Substitutes Temporary Employee and Overtime Supplies and Materials Instructional & support staff for short-term illness Instructional & support staff for personal leave up to and including four consecutive days Instruction & support staff for absences as a result of schoollevel staff development activities, field trips or extracurricular activities Instructional & support staff for absences for an employee on annual leave or leave without pay Instructional & support staff hired to fill a school need for a limited duration Accompanists for music programs Custodial overtime for emergency clean-up & snow removal Overtime for instructional & support staff services for school programs & activities All instructional supplies & materials Extra-curricular supplies & materials Non-mandatory testing & assessment materials Instructional staff for long-term illness more than four days (reference page 56) Instructional staff for absences in support of activities initiated & required by central office departments Instructional staff placed on Administrative Leave (reference page 54) Overtime for Divisionwide custodial cleaning service Overtime for community use activities Maintenance supplies & materials for standardized, Division approved equipment & required Divisionwide publications & forms Cafeteria supplies & materials 25 August 2017

26 Responsibility Areas of Inclusion Areas of Exclusion Safety/protective supplies & materials Mandatory testing & assessment materials Administration, noninstructional supplies & Supplies & materials for Title 1 program materials Custodial supplies & materials Areas of Responsibility Library Materials Library books State & county film & audiovisual loan materials Periodicals & newspapers Library supplies & materials Central professional library Replacement & new schoollevel software & materials hardware Staff Development Field Trips and Transportation Mileage Reimbursement School-level initiated staff development activities for instructional & support personnel Conference expenses & fees for school personnel Travel expenses for school personnel Fees & expenses for external speakers & consultants Staff development supplies and materials Reference books, periodicals, & materials for staff use Instructional field trips Extra-curricular, athletic field trips, and excursions including regional, state, county, national, and international activities Mileage reimbursement for parttime employees shared with other schools Reimbursement for official travel for all instructional & support staff School publications School handbooks Costs & fees for contract courses Tuition reimbursement Costs related to mandated Divisionwide staff development activities Services of central office personnel in support of schoollevel staff development activities Costs related to Divisionwide curriculum development activities Student transportation to and from school Special busing for educational programs outside of the base school Mileage reimbursement for specialists and itinerants employed by central office divisions Mileage reimbursement for activities initiated by central office departments Mandated standard parent handbooks 26 August 2017

27 Responsibility Areas of Inclusion Areas of Exclusion Printing, Binding, and Publishing Services Stationery Postage Photocopying Non-standard forms External printing service Budget Manual Standard Division forms including student discipline referrals, interim reports, & elementary report cards Code of Behavior Areas of Responsibility Equipment & Furniture (additional /replacements) Instructional Audio-visual & computer Laboratory School-owned musical instruments Non-instructional office equipment & furniture Photocopying & duplication Athletic & physical education Student & faculty cafeteria dining furniture Custodial Cafeteria kitchen equipment & furniture Vehicles for driver education Data processing equipment required for connection with the central mainframe computer network Lighting & mechanical systems for the school building Maintenance & Utilities Repair & maintenance of nonstandard equipment Costs related to the installation & operation of extra telephone & data lines Repair & maintenance of standard equipment Repair and maintenance of school buildings and grounds Utilities Contractual maintenance, repair & service agreements for musical instruments, data processing equipment, lab equipment, & other specialized equipment Snow removal for roads & parking areas Other Services and Fees Supplies, equipment, & labor costs associated with customer services offered by vocational programs Entry fees, transportation, banquet fees, accommodations, medallions, trophies, ribbons, officiating & judging costs, & meals for athletic & extracurricular activities Rental costs for equipment & furniture Tuition for students attending residential schools Accreditation expenses & fees General liability, fire, & property insurance Homebound instruction Adult Education & central-based Summer School programs 27 August 2017

28 Areas of Responsibility Responsibility Areas of Inclusion Areas of Exclusion Catering services Saturday suspension program Additional, replacement, & new textbooks or workbooks CBI (Computer Based Instruction) Benefits for Eligible Salaried & Hourly Support Staff Social Security benefits Virginia Retirement System (VRS) benefits Group Life Insurance (GLI) benefits Prince William County Supplemental Retirement benefits Health Insurance benefits Social Security benefits Other benefit programs Budget Management Procedures There are several types of management issues schools will encounter. This section lays out some of the guidelines and restrictions that should be considered during the management and budget process. Shared Programs and Services Shared Programs/ Services If two or more schools share a program, activity, or service, the principals involved shall be responsible for initiating the actions required to coordinate the function. This includes but is not limited to, the development of a plan and budget for the shared responsibility. The principals involved will also agree on the amount of funding that each school will provide for the program, activity, or service. If there is a disagreement among the principals on this issue, the associate superintendent(s) will make a decision. Center-Based Programs Center-Based Programs Center-based programs are those programs where students Divisionwide have the opportunity, if eligible, to attend. There are three types of center-based programs: Unique and low-incident special education programs; High school programs; and Specialty programs. 28 August 2017

29 Special Education Programs Center-based programs for unique and low-incidence special education have been established at specific schools. The per-pupil allocations for students in these programs are assigned to the schools where the students are receiving the center-based instruction. In order to ensure that appropriate funding is provided and schools do not incur a financial disadvantage, schools operating center-based classes will be funded at the maximum number of students for the classes. The following funding levels will be provided for center-based self-contained classes: Special Education Center-Based Program Students Autistic (Grades K-2) 8 Autistic (Grades 3-12) 8 Emotional Disability (Grades K-8) 10 Hearing Impaired (Grades K-8) 10 Intellectual Disabilities-Mild (formerly MICI) 10 Intellectual Disabilities-Moderate (formerly MOCI) 10 Intellectual Disabilities-Severe (formerly Severe & Profound) 8 Orthopedic Impaired 10 PACE 7 Pre-School (2-Year Program) 10 Pre-School (Center Program) 8 Pre-School (Home Program) 12 Additional students may be assigned to these self-contained center-based classes up to the maximum number funded. No additional funding will be provided for these students up to the maximum. Additional funding will be provided if the number of students exceeds the maximum. The principal and associate superintendent are responsible for ensuring that center-based classes do not exceed the maximum number of students permitted, with the guidance from the Director of Special Education. High School Programs High Schools operating center-based programs, such as building trades, who have students attending from other schools, can charge those schools for a portion of each student s perpupil allocation. The high school operating the program shall initiate the budget transfer request and send it to the appropriate school(s). The amount charged shall be calculated as follows: Step 1: Current fiscal year high school per-pupil allocation divided by 7; Step 2: Multiply result by the number of periods per day in the program; Step 3: Determine how many students from each school are being charged; 29 August 2017

30 Step 4: Multiply result in Step 2 by the number of students enrolled in the program for the specific school being charged; and Step 5: Repeat for all schools in Step 3. Budget Manual Example: Current fiscal year 3 periods per day where 6 students from school A are attending: School A Calculation: $5,215 / 7 = $ $ x 3 = $2, $2, x 6 = $13, $13, would be the budget transfer request. Specialty School Programs Specialty School programs are found throughout the School Division. These programs require an application by February 15 in order for the student to be considered for attendance. The procedures are outlined by the program and coordinated by the individual school offering the program. For more information regarding the specialty programs, please review the Prince William County Public Schools Information Guide which can be found on the School Division s Internet Web site at Elementary Itinerant Guidance Services Elementary Itinerant Guidance Elementary schools with memberships greater than 500 students will need additional guidance services in order to comply with state standards. The following charts should be used to determine the needed budget for any full-time equivalent itinerant guidance counselor: Students FTE The itinerant guidance counselor will be assigned to a school for each 0.20 full-time equivalent budgeted. Alternative Programs Alternative Programs Schools sending students to either (1) New Directions Alternative Education Center; or (2) New Dominion Alternative Education Center, are responsible for paying the 30 August 2017

31 appropriate fees at the time the student is enrolled in the receiving school. The approved fees are as follows: New Directions Alternative Education Center is $28 per day per student; New Dominion Alternative Education Center is $28 per day per student; and Richard Milburn School fees are not calculated until September of each year; therefore, the school must be contacted for their fees each year. High schools that have students enrolled only in night school or virtual high school are to transfer 1/7 th (14.3%) of the appropriate per-pupil amount to the Night School or Virtual High School program for each class in which these students are enrolled. High schools that have students (16, 17, and 18 year olds) enrolled in the GED program will transfer $28 per day per student to the Office of Alternative Education. EB s (expense budget transfers) should be coded to object code 3921 for alternative programs. Licensed Practical Nursing (LPN) This adult education program is for adults and high school students. Adults: The tuition rate is $3,300 for adult students in PN I (preclinical) and $4,200 for PN II (adult clinical students) in the LPN Program. An additional tuition cost will be added in the amount of $ for any out-of-county adult student. The out-of-county adult PN I tuition rate is $3, and PN II rate is $4, High School Students: Per School Board resolution, the base school for all high school students in Practical Nursing programs will be charged 50% of the current high school per-pupil allocation for participation in these programs. Employment and Compensation for Employees Employment & Compensation Schools shall comply with the following guidelines regarding employment and compensation for employees: All employees shall be employed and compensated in accordance with the approved salary scales and conditions of employment; When required by the Accreditation Standards, a full-time (1.0 FTE) teacher assigned an additional full credit course shall be compensated an additional $12,000; Without the prior approval of the Superintendent, no teacher shall teach more than the maximum number of instructional periods or the maximum number of students permitted by Standards of Quality (SOQ) or Accreditation Standards; 31 August 2017

32 In special situations and with the prior approval of the Superintendent, a teacher may be employed to teach only one instructional period per day. The teacher shall be compensated as a 0.20 FTE teacher; Employment & Compensation If two or more schools share the services of a teacher, then each school shall be charged its pro rata share of the teacher s salary, planning time, and travel time. The schools pro rata share shall be 0.20 full-time equivalent per period or hour the teacher is assigned to work in the school; and For example, if a teacher is assigned two periods or hours at school A, two periods or hours at school B, and one period or hour at school C, then school A would pay two-fifths or 0.40 FTE of the teacher s salary, school B would pay two-fifths or 0.40 FTE of the teacher s salary, and school C would pay one-fifth or 0.20 FTE of the teacher s salary. Benefits shall be budgeted proportionately with salary. Schools requiring the services of teachers for only certain days or hours of the week (e.g., Mondays only, four hours per week) shall budget the full-time equivalent percentage equal to the number of days or hours required. Budget holders should work directly with the appropriate Human Resource supervisor to calculate the correct FTE. Refer to the following FTE guideline: 0.20 FTE = 1 period (planning period as time permits) 0.40 FTE = 2 periods (planning period as time permits) 0.50 FTE = 3 periods (planning period as time permits) 0.60 FTE = 3 periods (full planning period) 0.80 FTE = 4 periods (full planning period) 1.00 FTE = 5 periods (full planning period) Any questions should be directed to the Human Resource staffing supervisor. Five (5) days per week any classroom teacher who: Teaches 1 instructional period a day shall be employed and compensated as a (0.20 FTE) teacher Teaches 2 instructional periods a day shall be employed and compensated as a (0.40 FTE) teacher Teaches 3 instructional periods a day with planning period as time permits shall be employed and compensated as a (0.50 FTE) Teaches 3 instructional periods a day with full planning period shall be employed and compensated as a (0.60 FTE) teacher Teaches 4 instructional periods a day shall be employed and compensated as a (0.80 FTE) teacher Teaches 5 instructional periods a day shall be employed and compensated as a (1.00 FTE) teacher 32 August 2017

33 In unusual circumstances where a teacher or teacher assistant has an uncommon schedule and may be working different periods on different days, you may need to use the following charts. Any classroom teacher or teacher assistant who works the following hours per week shall be employed and compensated as follows: HOURS TO FTE CONVERSION CHART FOR TEACHERS Hours Per Week FTE August 2017

34 HOURS TO FTE CONVERSION CHART FOR TEACHER ASSISTANTS Hours Per Week FTE August 2017

35 Cafeteria aides shall be employed and compensated at the appropriate hourly rate for a minimum of two hours per day. Refer to the section on Budgeting for Cafeteria Aides; Compensation for extra-curricular or extra-duty assignments shall be in accordance with approved supplemental pay scales. Refer to Supplemental Pay section; If two or more schools share the services of an employee, then any mileage reimbursement for the employee s travel among the assigned schools shall be shared equally among the schools; and A school will be charged the full annual salary and benefits for all personnel between July 1 and September 30. If an employee transfers at any point between the above dates, the school receiving the employee is required to budget the full year salary/benefits and the school over-staffing the employee will decrease their budget by the full salary/benefits allotted for that position. The Superintendent, on a case-by-case basis, shall adjudicate unique situations not specifically addressed in the preceding guidelines. Funding for Additional Students: Outside School Division Additional Student Enrollments Enrollment Increases by 4% Allocations to schools are based on the official enrollments of September 30 of each year. In order to provide a revenue source for increases in enrollment and special placements after September 30, a reserve holdback allocation is retained at the central office level. This reserve is calculated using historical and projected increases in enrollment for the various student allocation levels and resource categories. After Sept. 30, a school will not receive any additional allocations for new students in Levels 1-5 unless the overall total enrollment for the school increases by more than 4%. Funding will be limited to only the cost of additional staff as required to comply with program staffing ratios for regular and special education. If additional staffing (i.e., temporary teacher assistants) is needed in the classroom, you can request a budget transfer from the central office holdback allocation to pay for them. The request is done on an Expense Budget (EB) form and sent to the Budget Office. Once the EB request is received, the student numbers will be verified on SMS (Student Management System) and taken to the Director of Financial Services for approval. Contact the Supervisor of Budget if any questions arise. Transfer of Students Within School Division Transfer Students Students occasionally transfer from one school to another. In general, budget transfers are not made for transfer of students within the Division. The associate superintendents may 35 August 2017

36 make an exception in unusual circumstances. The associate superintendents and principals may use the Per-Pupil Funding chart (refer to page 46) to calculate the appropriate amount. Funding for Home School/Private Students Home- Schooled/ Private Students Students that are either home schooled or private students may take up to two classes in a given school year. The funding for these students is calculated as a percentage of the perpupil allocation for each agency. The following chart should be used to calculate a given student s funding determined by the number of classes taken and the school type. Classes % of Per Pupil Funding Allocation Kindergarten Grades 1-3 Grades 4-5 Middle High 1 25% $1, $1, $1, $1, $1, % $2, $2, $2, $2, $2, **Note-the above funding represents the percentage shown multiplied by the total per-pupil allocation. (i.e. Kindergarten = $5,503; Grades 1-3 = $4,826; Grades 4-5 = $4,675; Middle = $5,164; High = $5,215 To be funded for these students, schools will indicate the number of students who fit this criterion in SMS for the September 30 membership report. Reserve Funds Reserve Funds Each principal should establish a general reserve to fund unanticipated requirements or emergencies that may occur during the fiscal year. In the event the funds are not needed, the principal should have an alternative use plan. During the budget preparation for the proposed and approved budgets, budgeted reserves shall not be greater than $5,000. Surplus/Deficit Funds Surplus/ Deficit Funds The School Division is currently authorized to carry-over approximately 1% of the approved budgeted funds from FY 2017 to FY This amount is authorized by the Board of County Supervisors to enable the School Board to close a fiscal year without incurring an overall deficit balance. The School Board is required to expend all other funds appropriated for a fiscal year for expenses incurred during that fiscal year. The maximum carry-over funds for an elementary, special, middle, or high school is the lesser of (1) the budget balance remaining in flex after all expenses have been posted at the end of the fiscal year or, (2) 1% of the total approved budget rounded up to the nearest $1,000. An example of this calculation is as follows. Approved Budget = $6,627, % (.01) X $6,627,090 = $ 66, Maximum Carryover = $ 67, August 2017

37 If a school closes the fiscal year with a deficit balance, the deficit will be carried over to the next fiscal year. It is the budget holder s responsibility to submit a plan for the elimination of the deficit. Flexibility in Expenditures Flexibility in Expenditures The principal is responsible for the proper budgeting and management of expenditures for all resources allocated to a school. This responsibility includes ensuring that expenditures and transfers are recorded using the proper unit, activity, and object codes. The principal does have some flexibility to transfer budgeted funds or expenditures in order to respond to changing program requirements. The principal has the authority to approve the transfer of budgeted funds or expenditures with the following exceptions: Transfers of budgeted monies from one fund to another fund (i.e., Operating Fund 001 to Construction Fund 007) require the prior approval of the associate superintendent, Superintendent, School Board, and Board of County Supervisors; Changes to personnel positions require the prior approval of the appropriate associate superintendent; and Budgeted amounts for new schools for startup supplies, equipment, and materials shall not be reallocated to personnel object codes without approval from the associate superintendent. Additional Revenue Additional Revenue If a school receives additional revenue from either state, federal, or local grants or funding initiatives, the funds must be properly recorded and budgeted. It is the responsibility of the principal to notify the appropriate associate superintendent prior to accepting funds. Revenues from grants are not to be deposited into Activity Funds which are those funds received from extracurricular, athletic, and co-curricular school activities involving personnel, students, and/or school property. Grants need to be tracked via the appropriate unit codes. Budget Reallocations Budget Reallocations Budget reallocations are the transfer of budgeted funds from one account code to another. The primary reason for transferring budgeted funds is to ensure that sufficient funds are available in an account prior to charging expenditures. It may also be utilized to provide additional funds should an account code be overspent due to a price change. 37 August 2017

38 Principals may initiate transfers of budgeted funds within their respective agency by entering a Transfer Budget (TB) online. The Budget Office approves transfers online primarily to maintain the distinction between salary and non-salary accounts. Expense Budget Transfer (EB): A transaction that is used to modify budget authority in a specific account. This transaction can be used to set up an account, modify the budget authority that is currently in a given account, increase or decrease (amend) the budget authority that exists in a specific account, or transfer budget authority between accounts. This transaction may be used without regard to the actual expense activity in a given account. It is generally inappropriate to have a negative balance in a budget account. An Expense Budget Transfer Request Form (EB1) is used to transfer budgeted funds between school/departments and to increase a schools/departments budget. The completed form is submitted to the Supervisor of Budget for approval and posting. Expenditure Transfers Expenditure Transfers Journal Voucher (JV): A transaction that is used to correct or modify a transaction related to actual expenditures that was either incomplete or incorrect. There must be activity in the account that is being modified. A journal voucher to an account which has had no activity is an incorrect transaction. This transaction is not used to modify available budgetary balance or to transfer "budget" between accounts by modifying expenditures. A JV that creates a negative (credit) balance in an expenditure account is inappropriate. An expenditure transfer is generally used to transfer an expenditure or charge from one department (budget holder) to another. This transaction is completed after expenditures are posted and is used to match the expenditure to the proper budget code. A Journal Voucher Request Form (JV) is completed and submitted to the Finance Accounting Office. An example follows: When a school contracts with Maintenance for a project, the direct expenses for the project are charged to the Maintenance budget. Once the project is completed, the appropriate expense for the project is charged to the school and credited to Maintenance via a Journal Voucher Request Form (JV1). Budget Adjustments Budget Adjustments Since school allocations are based on projected revenues, some adjustments may be required if these revenues change during the fiscal year. This may also require adjustments in school budgets which will be adjusted by the Budget Office. Staffing Ratios The following charts provide the staffing ratios expected for the upcoming fiscal year: 38 August 2017

39 Elementary School Staffing Ratios Schools funded for Regular Elementary student: KG:24:1, Grades 1-3: 24:1, Grades 4-5: 25:1 FY 2018 PWCS Staffing Ratio State Staffing Requirement Contract Length PWCS Staffing Ratio State Staffing Requirement Position (Days) Person Criteria Personnel Criteria Principal Per School or few er students or more students Assistant Principal Each 600 students students or more students Classroom Teachers Kindergarten Average: students w ith no class larger than 29 Maximum: 27 If class exceeds 24, a full-time teacher's aide must be assigned Grades students w ith no class larger than students w ith no class larger than 30 Grades students w ith no class larger than students w ith no class larger than 35 Art/Music/PE Average: 960 students per w eek 5.0 Five ftes per 1,000 students in grades K-5 to serves Maximum: 1000 students per w eek as elementary resource teachers in art, music, and physical education EL Levels 1-5: 36 students 1.0 Maximum: 58 students or 17 ftes per 1,000 (English Learner 1.0 Levels 6+: 360 students Programs & Services) Gifted K-3 Average: 79 students full-time per 1,000 students Average: 73 students Instructional Technology or few er students 1.0 Per 1,000 students in grades K-12 Coach 1.0 More than 500 students Reading Appropriate Instruction full-time teacher Minimum: 1 teacher per school Program Ratio 34 schools are designated w ith a maximum class Schools are designated w ith a maximum class cap for K-3 Initiative size of 19, 21, 22, 23, or 24 to meet the state's K-3 based on students eligible for free meals K-3 initiative Librarian Per School Part-time 299 or few er students or more students Library Media full-time per school No state standards Assistant Guidance Counselors students or few er per school or more students students One additional hour per day per 100 students students or major fraction thereof students students students, etc. Technology Support full-time per 1,000 students Divisionw ide K full-time per 1,000 students Divisionw ide K-12 Office Personnel Various full-time office to 650 students Part-time 299 or few er students or more students Cafeteria Aide 184 Part-time per school No state standards 39 August 2017

40 Middle School Schools funded for Regular Middle School student: Grades 6-8: 21:1 Staffing Ratios FY 2018 PWCS Staffing Ratio State Staffing Requirement Contract Length PWCS Staffing Ratio State Staffing Requirement Position (Days) Personnel Criteria Personnel Criteria Principal Per School 1 Per School Assistant Principal Each 600 students 1.0 Each 600 students students students students students students students students students Classroom Teachers Art 195 Average: 110 students per day Middle level school teachers w ith a seven period day Maximum: 24 students per class may teach 30 class periods per w eek, provided all teachers w ith more than 25 class periods per w eek Family & Consumer Science students w ith no class larger than 24 have one period per day unencumbered of any teaching and/or supervisory duties for instuctional planning. Middle level school teachers shall teach no more than Foreign Language students w ith no class larger than student periods per w eek; how ever, physical education and music teachers may teach 1,000 student periods per w eek. Teachers of block programs Health & PE students w ith no class larger than 40 w ith no more than 120 students per day may teach 30 class periods per w eek. If a classroom teacher teaches 30 class periods per w eek w ith more than Mathematics students w ith no class larger than students per day, an appropriate contractual Maximum: 30:1 arrangement and compensation must be provided. In English classes in grades 6-12, the number of Music Average: 30:1 students per teacher divisionw ide shall not exceed the Maximum: 1,000 students per w eek number required by the SOQ, 24:1, or 120 students per day Science 195 Average: 25:1 Maximum: 30:1 Social Studies 195 Average: 25:1 Maximum: 30:1 Technology Education 209 Average: 18:1 Career & Tech Ed classes that use equipment that has Maximum: 20:1 been identified by OSHA for hazardous occupations shall be limited to 20 students per laboratory Grade Average 24 students Average: 25:1 Maximum 30 students Maximum: 35:1 EL 195 Levels 1-5: 36 students Maximum: 58 students or 17 ftes per 1,000 students (English Learner Levels 6+: 360 students Programs & Services) Gifted 195 Average: 110 students 1.0 Per 1,000 students Instructional Technology Per school 1.0 Per 1,000 students in grades K-12 Coach Language Arts 195 Maximum: 24:1 The number of students per teacher divisionw ide shall not exceed the number required by the SOQ, 24:1, or 120 students per day Reading Per school Appropriate instruction for all students Librarian students or few er per school or few er students 2.0 1,000 or more students to 999 students 2.0 1,000 or more students Library Media Assistant full-time per school or more students Guidance Counselors For the first 400 students. One 1.0 For the first 400 students. One additional period per 80 students additional period per 80 students or major fraction thereof. or major fraction thereof. Technology Support full-time per 1,000 students Divisionw ide K full-time per 1,000 students Divisionw ide K-12 Office Personnel Various 2.0 1,399 or few er students or less students 3.0 1,400 or more students additional fte each 600 students beyond August 2017

41 High School Schools funded for Regular High School student: Grades 9-12: 21.3:1 Contract Length Position (Days) Personnel Criteria Personnel Criteria Principal Per School 1 Per School Assistant Principal Each 600 students 1.0 Each 600 students students students students students students students students students Director of Student Activities Per School Virginia state standards require provision of support services necessary for the efficient and cost-effective operation and maintenance of schools. Specialty Coordinator Per School No state standards Classroom Teachers FY 2018 PWCS Staffing Ratio PWCS Staffing Ratio State Staffing Requirement State Staffing Requirement Art 195 Average: 20:1 Secondary school teachers shall teach no more Maximum: 30:1 than 750 students per w eek; how ever, physical education and music teachers may teach 1,000 Business Education & Information 195 Average: 20:1 students per w eek. The classroom teacher's Technology Maximum: 25:1 standard load shall be no more than 25 class periods per w eek. One class period each day, Foreign Language 195 Average: 22:1 unemcumbered by supervisory or teaching Maximum: 30:1 duties, shall be provided for every full-time classroom teacher for instructional planning. Health & PE 195 Average: 32:1 Teachers of block programs w ith no more than Maximum: 40:1 120 students per day may teach 30 class periods per w eek. Teachers w ho teach very small Marketing 214 Maximum: 20:1 classes may teach 30 class periods per w eek, provided the teach load does not exceed 75 Mathematics 195 Average: 23:1 student periods per day. If a classroom teacher Maximum: 30:1 teaches 30 class periods per week with more than 75 student periods per day (120 in block Music 195 Average: 25:1 program), an appropriate contractual Maximum: 1,000 students per w eek arrangement and compensation must be provided Science 195 Average: 23:1 Maximum: 30:1 Social Studies 195 Average: 25:1 Maximum: 30:1 Technical Drawing & Average: 18:1 Foundation of Technology Maximum: 24:1 Technology Education 200 Average: 18:1 Career & Tech Ed classes that use equipment that has Maximum: 20:1 been identified by OSHA for hazardous occupations shall be limited to 20 students per laboratory Trade & Industry Average: 18:1 Maximum: 20:1 EL 195 Levels 1-5: 36:1 Maximum: 58:1 or 17 ftes per 1,000 (English Learner Levels 6+: 360:1 Programs & Services) Gifted 195 Average: 158:1 1.0 Per 1,000 students Instructional Technology Per school 1.0 Per 1,000 students in grades K-12 Coach Language Arts 195 Maximum: 24:1 The number of students per teacher divisionw ide shall not exceed the number required by the SOQ, 24:1, or 120 students per day Reading 195 Appropriate instruction Appropriate instruction for all students Librarian or few er students or few er students 2.0 1, students students 3.0 2,000 or more students 2.0 1,000 or more students Library Media Assistant or few er students or more students or more students Guidance Counselors For the first 350 students. One 1.0 For the first 350 students. One additional period per 70 students. additional period per 70 students. Technology Support full-time per 1,000 students Divisionw ide K full-time per 1,000 students Divisionw ide K-12 Office Personnel Various full-time per school or less students 1 additional full-time every 525 students additional fte each 600 students beyond August 2017

42 Special Education Staffing Ratios Level I = less than 50% of school day = Resource Level II = 50% or more of school day = Self-Contained FY 2018 PWCS Staffing Ratio State Staffing Requirement Contract Length PWCS Staffing Ratio State Staffing Requirement Position (Days) Personnel Criteria Personnel Criteria Autism Level I students students Autism Level II students w ithout aide students w ithout aide students w ith aide students w ith aide ED Level I students students (Emotional Disabilities) ED Level II students w ithout aide students w ithout aide (Emotional Disabilities) students w ith aide students w ith aide Hearing Impaired Level I students students Hearing Impaired Level II students w ithout aide students w ithout aide students w ith aide students w ith aide ID Mild Level II students w ithout aide students w ithout aide (Intellectual Disabilities) students w ith aide students w ith aide ID Moderate Level II students w ithout aide students w ithout aide (Intellectual Disabilities) students w ith aide students w ith aide ID Severe Level II students w ithout aide students w ithout aide (Intellectual Disabilities) students w ith aide students w ith aide LD Level I* * see below students (Learning Disabilities) LD Level II* students w ithout aide students w ithout aide (Learning Disabilities) students w ith aide students w ith aide Occupational Therapist students No state standards Orthopedic Impairment students students Level I Orthopedic Impairment students w ithout aide students w ithout aide Level II students w ith aide students w ith aide PACE Average: 6.7 students w ith aide students w ithout aide students w ith aide Physical Therapist students No state standards Pre-School - Center Based students w ith aide students w ith aide Pre-School - 2 year students w ith aide students w ith aide Pre-School - Home Based students students Staffing compliance questions should be referred to the Office of Special Education. Level I = less than 50% of school day = Resource Level II = 50% or more of school day = Self-Contained *Schools funded for all specific Learning Disability (LD) students (Levels I & II): K-5: 11.99:1, Grades 6-8: 15.02:1, Grades 9-12: 16.85:1 Note: When Level I & Level II students (exceptions below ) are combined in a group, each student is assigned a point value Level I = 1 point; Level II w ith aide = 2 points; Level II w ithout aide = 2.5 points Exceptions - Autism, Deaf/Blindness, Multiple Disabilities: Level I = 1 point; Level II w ith aide = 2.5 points; Level II w ithout aide = 3.3 points When Level I & Level II students are combined in a group, the maximum number of points per teacher is August 2017

43 School Allocations School Allocations Allocations to schools are determined on an annual basis. They are based on the amount of funding required for the following: (1) per-pupil; (2) fixed allocations; and (3) equipment replacement amounts. Per-pupil based allocations include student level (i.e., elementary, middle, high school, etc.), student resource category, and textbooks. These allocations provide adequate and equitable funding for instructional and support resources needed for the self-contained and resource programs available in each school. Per-Pupil Allocations by Level Per-Pupil Allocation by Level The following per-pupil allocation levels are based on the average cost for providing instructional staff, support staff, supplies, equipment, and services for each student in the specific self-contained program. Each student in a school is funded at the highest level in which the student is enrolled. LD self-contained is funded as LD resource. Self-Contained Programs (Level II) Index Per Pupil Level 1 Kindergarten 1.15 $5,503 Level 2 Regular Elementary School (Grades 4-5) 0.97 $4,675 Level 3 Regular Elementary School (Grades 1-3) 1.00 $4,826 Level 4 Regular Middle School (Grades 6-8) 1.07 $5,164 Level 5 Regular High School (Grades 9-12) 1.08 $5,215 Level 6 Pre-School (Home Program) 1.66 $7,928 Level 7 Pre-School (2-Year Program) 2.34 $11,184 Level 8 Intellectual Disabilities-Mild 2.84 $13,612 Hearing Impaired 2.84 $13,612 Orthopedically Impaired 2.84 $13,612 Emotional Disabilities 2.84 $13,612 Intellectual Disabilities-Moderate 2.84 $13,612 Level 9 Pre-School (Center Program) 2.91 $13,882 Level 10 Autism Spectrum Disorder 3.49 $16,694 Intellectual Disabilities-Severe 3.49 $16,694 Level 11 PACE Regional Program 4.43 $21, August 2017

44 Per-Pupil Resource Allocation by Category Per-Pupil Resource Allocation The following per-pupil resource allocations provide the average funding needed for personnel, supplies, equipment, and services for a student enrolled in the resource categories. Per-pupil costs are determined by the associate superintendents. These funds are in addition to the per-pupil funds required for student's self-contained programs levels 1-5. Students are funded for up to three resource categories in which they are enrolled and receiving services. Resource Programs (Level I) Index Per Pupil Adapted Physical Education* 0.17 $800 Autism Spectrum Disorder 1.31 $6,264 Economically Disadvantaged (Grades K-5) 0.08 $363 Economically Disadvantaged (Grades 6-12) 0.02 $77 Elementary Strings* 0.12 $555 English for Speakers of Other Languages ( Levels 1-5) 0.53 $2,516 English for Speakers of Other Languages (Levels 6+) 0.05 $256 Gifted Education (Grades K-3)* 0.24 $1,144 Gifted Education (Grades 4-5) 0.26 $1,238 Gifted Education (Grades 6-8) 0.17 $822 Gifted Education (Grades 9-12) 0.12 $572 Hearing Impaired* 1.60 $7,660 Occupational Therapy* 0.86 $4,108 Physical Therapy* 0.56 $2,659 Emotionally Disabilities 0.79 $3,766 Specific Learning Disability (K-5) 1.58 $7,538 Specific Learning Disability (6-8) 1.26 $6,018 Specific Learning Disability (9-12) 1.12 $5,364 Speech & Language Impaired* 0.31 $1,501 Visually Impaired* 1.77 $8,447 *School based instructional programs funded through the Central Office 44 August 2017

45 Per-Pupil Funding Chart Per-Pupil Funding Students occasionally transfer from one school to another. In general, budget transfers are not made for transfer of students within the Division. The associate superintendents may make an exception in unusual circumstances. The following chart provides a breakdown of per-pupil allocation for specific date periods throughout the year. If approved, agencies may use the following chart to calculate the appropriate amount. LD self-contained is funded as LD resource. 45 August 2017

46 SELF-CONTAINED PROGRAMS (LEVEL II) 01 Jul. thru 30 Sept. 01 Oct. thru 15 Oct. 16 Oct. thru 15 Nov. 16 Nov. thru 15 Dec. 16 Dec. thru 15 Jan. 16 Jan. thru 15 Feb. LEVEL 1 Kindergarten $5,503 $ 4,953 $ 4,402 $ 3,852 $ 3,302 $ 2,752 LEVEL 2 Regular Elementary School (Grades 4-5) $4,675 $ 4,208 $ 3,740 $ 3,273 $ 2,805 $ 2,338 LEVEL 3 Regular Elementary School (Grades 1-3) $4,826 $ 4,343 $ 3,861 $ 3,378 $ 2,896 $ 2,413 LEVEL 4 Regular Middle School (Grades 6-8) $5,164 $ 4,648 $ 4,131 $ 3,615 $ 3,098 $ 2,582 LEVEL 5 Regular High School (Grades 9-12) $5,215 $ 4,694 $ 4,172 $ 3,651 $ 3,129 $ 2,608 LEVEL 6 Pre-School (Home Program) $7,928 $ 7,135 $ 6,342 $ 5,550 $ 4,757 $ 3,964 LEVEL 7 Pre-School (2 year Program) $11,184 $ 10,066 $ 8,947 $ 7,829 $ 6,710 $ 5,592 LEVEL 8 Intellectual Disabilities-Mild $13,612 $ 12,251 $ 10,890 $ 9,528 $ 8,167 $ 6,806 Hearing Impaired $13,612 $ 12,251 $ 10,890 $ 9,528 $ 8,167 $ 6,806 Orthopedically Impaired $13,612 $ 12,251 $ 10,890 $ 9,528 $ 8,167 $ 6,806 Emotional Disabilities $13,612 $ 12,251 $ 10,890 $ 9,528 $ 8,167 $ 6,806 Intellectual Disabilities-Moderate $13,612 $ 12,251 $ 10,890 $ 9,528 $ 8,167 $ 6,806 LEVEL 9 Pre-School (Center Program) $13,882 $ 12,494 $ 11,106 $ 9,717 $ 8,329 $ 6,941 LEVEL 10 Autism Spectrum Disorder $16,694 $ 15,025 $ 13,355 $ 11,686 $ 10,016 $ 8,347 Intellectual Disabilities-Severe $16,694 $ 15,025 $ 13,355 $ 11,686 $ 10,016 $ 8,347 LEVEL 11 PACE Regional Program $21,195 $ 19,076 $ 16,956 $ 14,837 $ 12,717 $ 10,598 RESOURCE PROGRAMS (LEVEL 1) PER-PUPIL FUNDING CHART FY 2018 Adapted Physical Education $800 $ 720 $ 640 $ 560 $ 480 $ 400 Autism Spectrum Disorder $6,264 $ 5,638 $ 5,011 $ 4,385 $ 3,758 $ 3,132 Economically Disadvantaged (Grades K-5) $363 $ 327 $ 290 $ 254 $ 218 $ 182 Economically Disadvantaged (Grades 6-12) $77 $ 69 $ 62 $ 54 $ 46 $ 39 Elementary Strings $555 $ 500 $ 444 $ 389 $ 333 $ 278 English for Speakers of Other Languages (Levels 1-5) $2,516 $ 2,264 $ 2,013 $ 1,761 $ 1,510 $ 1,258 English for Speakers of Other Languages (Levels 6+) $256 $ 230 $ 205 $ 179 $ 154 $ 128 Gifted Education (Grades K-3) $1,144 $ 1,030 $ 915 $ 801 $ 686 $ 572 Gifted Education (Grades 4-5) $1,238 $ 1,114 $ 990 $ 867 $ 743 $ 619 Gifted Education (Grades 6-8) $822 $ 740 $ 658 $ 575 $ 493 $ 411 Gifted Education (Grades 9-12) $572 $ 515 $ 458 $ 400 $ 343 $ 286 Hearing Impaired $7,660 $ 6,894 $ 6,128 $ 5,362 $ 4,596 $ 3,830 Occupational Therapy $4,108 $ 3,697 $ 3,286 $ 2,876 $ 2,465 $ 2,054 Physical Therapy $2,659 $ 2,393 $ 2,127 $ 1,861 $ 1,595 $ 1,330 Emotional Disabilities $3,766 $ 3,389 $ 3,013 $ 2,636 $ 2,260 $ 1,883 Specific Learning Disability (K-5) $7,538 $ 6,784 $ 6,030 $ 5,277 $ 4,523 $ 3,769 Specific Learning Disability (6-8) $6,018 $ 5,416 $ 4,814 $ 4,213 $ 3,611 $ 3,009 Specific Learning Disability (9-12) $5,364 $ 4,828 $ 4,291 $ 3,755 $ 3,218 $ 2,682 Speech & Language Impaired $1,501 $ 1,351 $ 1,201 $ 1,051 $ 901 $ 751 Visually Impaired $8,447 $ 7,602 $ 6,758 $ 5,913 $ 5,068 $ 4, August 2017

47 Textbook Allocations Textbook Allocations Funding for replacement and new textbooks is included in the per-pupil allocations for students in grades 1 through 12. Elementary schools receive $52.72 per student; middle schools $50.07 per student; and high schools $73.82 per student. Fixed Allocations Fixed allocations provide funding for personnel and resources that, regardless of the student enrollment, are the same for all schools. For example, each high school, regardless of student enrollment, is authorized one principal, the same number of extra-curricular supplements, one guidance director, etc. If these fixed resources were allocated on a perpupil basis, smaller schools would not receive enough funds to acquire these resources and the larger schools would receive more funds than needed. Since fixed resources vary for elementary, middle, high, and special schools, the fixed allocations are different for each level and for unique situations within a given level. Because of these unique situations, the below allocations can vary between schools; however, the following tables provide an idea of what to expect for each level during FY Fixed Allocations By School Elementary Schools Positions FY 2018 Allocation Principal 1.0 $167,411 Librarian 1.0 $90,981 Guidance Counselor 1.0 $88,639 Reading Teacher 1.0 $88,639 Technology Teacher 1.0 or 0.5 $88,639 $44,320 Secretarial/Clerical 4.0 $196,178 Custodians 1.5 $71,953 Extra-Curricular Supplements $3,356 Substitutes $3,423 Travel Expenses $2,260 Specialty Program Supplement $ Varies per school Administrative Association Fees 2 $552 Total $802,031 $757, August 2017

48 Middle Schools Positions FY 2018 Allocation Principal 1.0 $186,310 Librarian 1.0 $90,981 Reading Teacher 1.0 $88,639 6th Grade Teacher (class size reduction) 1.0 $88,639 7th Grade Teacher (class size reduction) 1.0 $88,639 8th Grade Teacher (class size reduction) 1.0 $88,639 Technology Teacher 1.0 $88,639 Secretarial/Clerical 4.0 $254,883 Custodians 1.5 $81,668 Security Specialist 1.0 $78,270 Extra-Curricular Supplements $60,461 Substitutes $5,577 Travel Expenses $2,036 Athletic Field Trips (125 hours) $3,125 Athletic Officials $3,210 Specialty Program Supplement $ Varies per school Administrative Association Fees 3 $828 Total $1,210,544 High Schools Positions FY 2018 Allocation Principal 1.0 $196,513 Librarian 2.0 $181,962 Guidance Director 1.0 $146,341 Technology Teacher 1.0 $88,639 Director of Student Activities 1.0 $146,341 Vocational Resource Teacher 1.0 $88,639 9th Grade Math Teacher (class size reduction) 1.0 $88,639 10th Grade Core Teacher (class size reduction) 1.0 $88,639 11th Grade Core Teacher (class size reduction) 1.0 $88,639 12th Grade Core Teacher (class size reduction) 1.0 $88,639 Secretarial/Clerical 6.0 $371,785 Custodians 1.5 $92,620 Security Personnel 2.0 $152,862 Specialty Prog. Admin. Coord. 0.7 $86,398 Extra-Curricular Supplements $276,461 Substitutes $7,925 Travel Expenses $2,488 Athletic Field Trips (1,100 hours) $27,500 Administrative Association Fees 5 $1,380 Total $2,222, August 2017

49 A few of the fixed allocations listed above need further explanation: Administrative Association Fees Association Fees The above tables show funds for Administrative Association Fees. Administrators are allocated $276 each for administrative association fees. Schools have been given object code 2830 in their budgets for this purpose. The allocated amount per school is included in the fixed allocation, under Administrative Association Fees, and should be budgeted in that object code during the proposed budget phase and subsequent budget phases thereafter. Middle and Elementary School Specialty Program Supplement Specialty Program Supplement Fixed allocations include a Specialty Program Supplement. The supplement funds (1) supplies, equipment, and services (SES); (2) middle school programs; and (3) supplemental pay for approximately 10 days at per diem cost. It is the decision of the principal how to use this funding in the best interest of the program. See chart for breakdown of funding on page 62. Replacement Equipment Allocations Replacement Equipment In order to more equitably allocate replacement equipment funds among older and newer schools, a 12-year replacement cycle has been established for school-level furniture and equipment. The replacement equipment allocation is based on the age of the school and the weighted student capacity (not student membership) of the school. This method annually allocates approximately one-twelfth of the replacement cost of equipment and furniture to a school 13 or more years old. Schools that are newer than 13 years old will receive a proportionate share of the replacement equipment allocation. There will be no replacement equipment funds during the first two years of a school s operation. FY 2018 Replacement Equipment Allocation... $26.87 per weighted student School Age Percent Per-Pupil School Age Percent Per-Pupil % $ % $ % $ % $ % $ % $ % $ % $ % $ % $ % $ % $ % $ % $ August 2017

50 The replacement equipment allocation for a school is calculated by multiplying the weighted student capacity of the school by the replacement equipment per-pupil allocation by the percent adjustment for the age of the school. These funds are for replacement equipment; however, they are non-categorical and may be used for other purposes. Benefit Costs Benefits Schools are allocated the cost of benefits for eligible employees. Costs are charged to the budgets in the same manner as salaries. The schools are responsible for ensuring the appropriate amount of benefits is budgeted for salaried personnel. Managing actual costs for benefits on salaried personnel is the responsibility of the Director of Financial Services. Schools are responsible for budgeting the actual cost of Social Security (FICA) for substitutes, supplemental pay, straight time pay, overtime pay, and temporary employees. Benefits are allocated to the schools as a percentage of salary. FY 2018 benefit percentages are: Social Security (FICA %; Virginia Retirement (VRS) %; Virginia Retirement System (VRS) Trades %; Group Life Insurance %; Group Life Insurance Trades %; Health Insurance 12.05%; and PWC Retirement..0.81%. Custodian Vacancies The school must contact the Office of Facilities Services (OFS) for all custodial substitutes. Substitutes utilized in all schools and facilities must be assigned from the OFS Substitute Pool. Schools will be responsible for reimbursement to OFS. The reimbursement amount may be charged to the school s budgeted position s salary code if the custodian position is vacant. There is no refund to the school for the difference between the substitute s pay and the custodian s salary/benefits. Temporary Letter Contracts Temporary Teachers Maximum 90 Days Temporary teachers are only used for vacant positions. Vacant positions are positions that are budgeted but not filled, meaning no one is currently being paid. Temporary teachers may be hired for a period not to exceed 90 instructional days. Temporary teachers must be budgeted as a teacher with full benefits. All temporary teachers are to be charged to the budgeted position s salary code, object code There is no refund to the school for the difference between the temporary s pay and the teacher s salary/benefits. 50 August 2017

51 Temporary Management Agreement If the agreement is utilized to fill a vacant position, the temporary may be charged to the budgeted position s salary code with the Director of Financial Services authorization. There is no refund to the school for the difference between the temporary s pay and the administrator s salary/benefits. Temporary Management Agreement workflows must be prepared in accordance with the following guidelines: Temporary employees must be paid from flex funds using object codes 1502 Substitute Other or 1300 Temporary Employees. Salary object codes should only be used to fill vacant positions with approval from the Director of Financial Services. Salaries for temporary employees should be coded to the school or department to which the employee is assigned to work; and A statement of work detailing the assigned duties of the temporary employee must be included in the remarks section of the workflow. Substitutes Substitute Types & Procedures Substitutes may be used to cover an employee absence. Absences that may utilize a substitute include times when an employee is receiving pay, on paid leave, or on an unpaid Family Medical Leave of Absence (FMLA). Additionally, a substitute may be utilized to help cover a special circumstance where leave without pay has been approved by the Principal and/or the Director of Retirement and Benefit Services. Substitute Teachers and Substitute Teacher Assistants - Regulation Non-Degreed Substitute Teachers Non-degreed substitute teachers (applying after 8/1/09) shall have a minimum of 60 college credit hours, and/or have obtained an associate s degree from an accredited college or university. Non-degreed substitutes may fill in for a teacher in their absence for a period not to exceed 10 consecutive school days. Degreed Substitute Teachers Degreed substitute teachers shall hold a four-year degree, or higher, and are eligible to work short-term or long-term (11+ consecutive days in the same classroom) assignments. The substitute must complete 10 consecutive substitute days at the regular substitute rate. Beginning on the eleventh day, the long-term substitute pay becomes effective. On a caseby-case basis the budget holder has the option to allow a one-day excused or prearranged absence and extend the 10-day requirement one extra day. 51 August 2017

52 Virginia Licensed Substitute Teachers Virginia licensed substitute teachers shall hold a four-year degree, or higher, and a current provisional or renewable Virginia Teaching License, or expired renewable Virginia Teaching License. Virginia Licensed Substitutes are eligible to work short-term or longterm (10+ consecutive days in the same classroom) assignments. The substitute must complete 10 consecutive substitute days at the regular substitute rate. Beginning on the eleventh day, the long-term substitute pay becomes effective. On a case-by-case basis the budget holder has the option to allow a one-day excused or prearranged absence and extend the 10-day requirement one extra day. Substitute Teacher Assistants Substitute teacher assistants are required to be at least 18 years old and have completed high school or General Educational Development (GED). Custodial Substitute Schools must contact the Office of Facilities Services (OFS) for all custodial substitutes. Substitutes utilized in all schools and facilities must be assigned from the OFS Substitute Pool. Please refer to the Reimbursement for Approved Substitutes chart on pages Schools will be responsible for reimbursement to OFS for all leave except long-term sick leave, administrative leave, civil leave, military leave to day 15, and worker s compensation. If a custodial employee is out for an extended period of time on sick leave (defined as four consecutive days or more), the school will be responsible for reimbursement for only the first four days. Any custodial sick leave taken beyond the fourth consecutive day will be covered by the OFS. Journal Voucher Request Form Requests for substitute reimbursements (reference Reimbursement for Approved Substitutes chart) should be submitted monthly by sending a completed Journal Voucher Request Form (JV) initiated by the principal to the Department of Human Resources with the following fields completed: The justification section should include the absent employee s full name, type of leave used, the substitute s full name, the approved rate of pay and dates for absences for which reimbursement is being requested; The credit account section should include the school s funding code and the FICA code along with the amounts to be credited; and The charge account section will be completed by the Director of Human Resources (or designee) who will then forward the JV to the Office of Financial Services for posting. 52 August 2017

53 Itinerants Substitutes for employees providing services to more than one school should be funded on a pro rata basis. The designated base-school should provide the initial funding and complete a Journal Voucher Request Form(s) (JV) to request reimbursement from the other schools involved. Long-term substitutes for shared employees will be based on consecutive absences of the employees and not consecutive absences within a particular school. 53 August 2017

54 Reimbursement for Approved Substitutes The reimbursement instructions below apply to school-based teachers, counselors, librarians, teacher assistants, and custodians. Schools must comply with the established substitute pay rates set-forth during the budget process. Based on the substitute type, use the appropriate procedures below to fund the substitute. Leave Type Administrative Leave (ADMIN) Associate Superintendent places in Admin status. Individuals in this category are not permitted to work. Leave Procedure Principal is notified via letter by Central Office that an employee will be placed on this type of leave. Custodians OFS provides sub to the school and OFS will seek reimbursement from HR Time & Leave Person Responsibility Enter leave type: ADMIN Employees on Admin Leave who are placed in Escrow status (denoted with and E in AMS); do not need to have ADMIN or ADMPL leave entered. Bookkeeper Responsibility Submit Journal Voucher. All ADMIN leave sub days are reimbursable. Submit a long-term sub Workflow (if applicable). Journal Voucher sent to DHR Reimbursed from Day 1. Sub charged to 1500 or Administrative Placement (ADMPL) Associate Superintendent places in Admin Placement status. Individuals in this category are assigned to work temporarily in another position and/or location. Annual (ANNU) Regulation Principal is notified via letter by Central Office that an employee will be placed on this type of leave. Custodians OFS provides sub to the school and OFS will seek reimbursement from HR. Employee submits request to supervisor. Enter leave type: ADMPL Enter leave type: ANNU No reimbursement for the first 10 days. Submit Journal Voucher for 11 or more consecutive Admin Placement days. Submit a Long-Term Sub Workflow (if applicable). Central Office does not provide reimbursement for ANNU. Reimbursed after 10 th day. Sub charged to 1500 or Not Reimbursed 54 August 2017

55 Leave Type Civil (CIVIL) Jury Duty Subpoena Summons Regulation Leave Procedure Employee shall be granted civil leave with pay for jury duty, or in response to a subpoena or summons to appear in court, except if the employee is a defendant in a non-work related case. Such defendant must use Personal or Annual Leave for the absence. Time & Leave Person Responsibility Enter leave type: CIVIL Bookkeeper Responsibility Submit Journal Voucher and official documentation. Journal Voucher sent to DHR Reimbursed from Day 1. Sub charged to 1500 or Custodians OFS provides sub to the school and OFS will seek reimbursement from HR Family Medical Leave Act without pay (FMLA) Regulation (For FMLA with pay, please see Paid Sick Leave section) Leave Without Pay (LWOP) Regulation Leave of absence without pay for an employee as a result of a personal or family illness or injury as certified by a physician. School notified by Benefits of applicable dates. LWOP not to exceed 2 days per year may be granted by the employee s immediate supervisor. Leave beyond 2 days must be approved by the Office of Benefit and Retirement Services. The Office of Benefit and Retirement Services will instruct the school if any LWOP days need to be entered. Generally speaking, the employee will be coded in an M status in AMS, and no entries will be needed at the school level. Enter leave type: LWOP for the 1-2 days approved by the principal. If the Office of Benefit and Retirement Services has approved a longterm leave of absence (i.e. Parental, Medical, Educational, or other), the employee s status will be changed to an L in AMS and no additional leave entries will be needed. A regular or temporary teacher (rather than a sub) would fill in for a teacher on a longterm LWOP absence. Submit a long-term sub Workflow (if applicable). Days 1 & 2 (consecutive). School may not charge a substitute to the budgeted position s salary code for the first 2 days. Days 3 + (consecutive) charge the substitute to the budgeted position s salary code. Submit Temporary Teacher Workflow (if applicable). Not Reimbursed charge sub to the budgeted position s salary code. Not Reimbursed charge the budgeted position s salary code starting on day August 2017

56 Leave Type Military (MILT) Regulation Personal (PERSU) Regulation Professional (PROF) Regulation Paid Sick Leave Regulation Regulation Includes: Sick Leave (SICKU) Family Sick Leave (SFAMU) Sick Leave Bank (SBNKU) Donated Sick Leave (SICDU) Leave Procedure The Office of Benefit and Retirement Services determines eligibility. Custodians OFS provides sub to the school up to day 15 and OFS will seek reimbursement from HR Employees are given 3 personal leave days. Professional leave is not reimbursable through DHR. Schools are responsible for funding substitutes for illnesses up to and including 4 consecutive days. Once first 4 consecutive sick leave days have been deducted all consecutive days are eligible for reimbursement. Time & Leave Person Responsibility Enter leave type: MILT for approved days (1-15). If the Office of Benefit and Retirement Services has approved a longterm Military LOA, the employee s status will be changed to an L in AMS and no additional leave entries will be needed. A regular or temporary teacher (rather that a sub) would fill in for a teacher on a longterm LWOP absence. Enter leave type: PERSU Enter leave type: PROF Enter applicable sick leave type: SICKU SFAMU SICBU SICDU Bookkeeper Responsibility Submit Journal Voucher for days days charge the substitute to the budgeted position s salary code. Submit Temporary Teacher Workflow (if applicable). Central Office does not provide reimbursement for PERSU. No reimbursement through DHR. No reimbursement for the first 4 consecutive days. Submit Journal Voucher for 5 or more consecutive sick days. Submit a long-term sub Workflow (if applicable). Journal Voucher sent to DHR Reimbursed for days Sub charged to 1500 or Starting on day 16, charge the regular or temp teacher to the budgeted position s salary code. Not Reimbursed Not Reimbursed Reimbursed after 4 th consecutive day. Sub charged to 1500 or OFS provides sub after the 4 th consecutive day. 56 August 2017

57 Leave Type Short Term Disability (STD) Regulation Worker s Comp (WKCP) Regulation Leave Procedure Employee s participating in the Hybrid VRS plan, who have worked for PWCS for more than 12 months, may be eligible for STD for a personal illness or disability. OFS provides sub after the 5 th consecutive day. Disability is caused by an injury/ condition arising out of and in the course of employment. If a custodian is removed from a school, OFS will pay for the sub starting on day 1. Time & Leave Person Responsibility Enter applicable sick leave type: SICKU for first 5 days. Once STD is approved, no additional sick shall be entered. The Office of Benefit and Retirement Services will instruct the bookkeeper on the event type to be used. Upon approval from Risk Management enter leave type: WKCP Bookkeeper Responsibility No reimbursement for the first 5 days. Submit Journal Voucher for 6 or more consecutive sick days. Submit a long-term sub Workflow (if applicable). The employee must take the first 7 days as paid sick leave (schools should enter the applicable sick leave type). Journal Voucher sent to DHR Reimbursed after 5 th consecutive day. Sub charged to 1500 or The school is responsible for the first 4 consecutive days and then charge the sub to 1500 or 1502 and get reimbursed through DHR for days 5, 6, and 7. After day 7, the schools should enter WKCP for the leave type, charge sub to 1500 or 1502 and get reimbursed through DHR. 57 August 2017

58 Employee Payment Rates Payment Rates Budget holders are authorized to pay temporary employees and substitutes, excluding some positions listed below, within the given pay range ($ $11.00 per hour) depending upon their individual skill levels. Written approval from the Director of Human Resources must be obtained in advance for any deviation from these rates. The Payroll Office may request proof of HR approval when the pay rates listed below are not followed. Temporary and Substitute Positions Temporary and Substitute Positions Employee/Activity Type Accompanist Adult Ed (Degreed - After school/evenings) After School Instruction by Certified Teacher (approved instructional duties with students outside of contractual time, i.e., tutoring (excluding PALS tutors), etc.) Cafeteria Hostess Clerical Coaches with CDL driving for athletic and extra-curricular trips Custodian Interpreters (Spoken Word): Interpreters must be tested and approved by the Office of English Learner Programs and Services. The approved List of Freelancers for Oral Interpretation is posted on the PWCS Intranet (Intranet / Student Learning & Accountability / EL Translation and Interpretation Services). (*If the interpreter was not previously on-site, and had to commute to the location to perform the interpreting work, they must be guaranteed at least one hour of work/pay.) Individuals with less than a 4 year degree Individual holding a minimum of a 4 year degree Classified Staff In addition to the per hour rated stated, mileage will be paid at the current mileage rate from the PWCS location closest to interpreter s starting point to the location of service. Non-Instructional Supplement (approved duties, other than direct instruction of students outside of contractual time, i.e., curriculum development, textbook adoption, etc.) Pals Tutor Non-Degreed Degreed VA Licensed Wage Rate $18.00 per hour $27.00 per hour $41.00 per hour $11.70 per hour $7.25-$11.00 per hour $17.00 per hour $10.45 per hour $18.00 per hour $27.00 per hour Hourly rate/ot if applicable $27.00 per hour $14.00 per hour $16.00 per hour $30.00 per hour 58 August 2017

59 Parents as Educational Partners (PEP) Temporary employees Classified staff Teachers Professional Development (Instruction) Saturday Suspension Programs Security Assistant (School) Security Construction & Building Use Supervision Security Patrol (Risk Management) Sign Language Interpreters (After school/evenings) Interpreters must be pre-approved by SPED Speech/Language Pathologists Student Attendant for Special Education Substitute Teacher: Non-degreed (10 days or less) Degreed (10 days or less) Long Term (not licensed) Long-Term (VA licensed) *The first 10 days of reimbursement are at the regular rate of pay ($85.00 or $96.00 accordingly). On day 11, the long-term rate begins. Long-term substitutes require a WinOcular Workflow Personnel Requisition. Please call the Substitute & Temporary Employment Office at or 7466 if you need assistance. Summer School: Teacher Instructional Teacher Non-Instructional HS Secretaries ES/MS Secretaries Special Ed Teacher Assistants Teacher Assistants Office Assistants and Student Aides Security Summer Camp Director (Instruction) Director (Administrative) Counselors Counselor Assistants Certified Athletic Trainer Supply Services/Warehouse Teacher Assistant: Regular Education Special Education Temporary Teacher (temporary teaching contract): Degreed VA licensed Translators (Written Word): Translators must be tested and approved by the Office of English Learner Programs and Services. The approved List of Freelancers for Written Translation is posted on the PWCS Intranet (Intranet / Student Learning & Accountability / EL Translation and Interpretation Services). Individuals with less than a 4 year degree Individual holding a minimum of a 4 year degree Classified Staff $9.75 per hour Hourly rate/ot if applicable $27.00 per hour $41.00 per hour $41.00 per hour $17.50 per hour $10.00-$11.50 per hour $13.62-$18.27 per hour $50.00 per hour $70.00 per hour $11.00 per hour $85.00 per day $96.00 per day $127.50* per day $156.00* per day $41.00 per hour $27.00 per hour $14.00 per hour $12.45 per hour $11.00 per hour $10.20 per hour $8.00 per hour $14.00 per hour $41.00 per hour $27.00 per hour $14.00 per hour $10.00 per hour $27.00 per hour $9.00-$11.00 per hour $10.20 per hour $11.00 per hour $ per day $ per day $20.00 per hour $30.00 per hour Hourly rate/ot if applicable 59 August 2017

60 Transportation Sub Driver Sub Attendant Temp Car Driver Temp Fuel Attendant $16.18 per hour $13.55 per hour $10.89 per hour $11.52 per hour Required FICA Schools fund standard benefits for regular instructional and support staff, including FICA, VRS, GLI, PWC Retirement, and Health Insurance. See sub-section Benefit Costs above for approved rates. In addition to these benefits, schools also fund the cost of FICA for non-salary compensation, such as but not limited to, (1) straight time; (2) overtime; (3) temporary employees; (4) substitutes; (5) supplemental pay; (6) coaching supplements; and (7) homebound tutoring. It is the responsibility of the budget holder to budget the appropriate FICA for any flex funds budgeted in object codes If this is not completed, the Budget Office will manipulate the funds budgeted in those flex funds mentioned above ensuring the required FICA is budgeted. Supplemental Pay Supplemental Pay A named supplement such as football cannot be exceeded regardless of the source of funds. For example, there are six FTEs for Assistant Football Coaches and one FTE for the Head Football Coach. Schools may not exceed the dollar amounts assigned. No more than the amount assigned may be spent on football supplements regardless of whether other supplements are not being used or whether other money is available somewhere else in the budget. Academic Club Supplements (levels 1, 2, 3) are for academic clubs and extracurricular programs, not athletics. They cannot be used to provide extra athletic supplements. To Be Assigned (TBA) supplements are to support school needs for additional types of supplemental pay that are not addressed in the existing athletic or academic supplements. They are not intended to provide extra supplements for existing supplemental programs. Exception: Robotics supplement Site Based Management does not provide schools the discretion to change supplemental pay amounts. The following charts provide the rates for various supplemental pays. These amounts may not be exceeded. The dollar amount entered into Workflow is taken from the Supplemental Pay Amount column. (do not include FICA) 60 August 2017

61 61 August 2017

62 High Schools The supplemental pay amount is the amount entered into Workflow. (do not include FICA) Supplemental Activity Number Pay Amount FICA Total Unit Activity Object Academic Club, Level 1 * 3 $804 $62 $2, Academic Club, Level 2 * 4 $1,209 $92 $5, Academic Club, Level 3 * 4 $1,611 $123 $6, Activity Supervisor 1 $5,564 $426 $5, Athletic Trainer ** 1 $7,004 $536 $7,540 ** 5300 ** 5300 ** 1602 Band 1 $2,332 $178 $2, Band Assistant 1 $1,365 $104 $1, Baseball, Head 1 $3,487 $267 $3, Baseball, Assistant 1 $2,279 $174 $2, Basketball, Head 2 $4,706 $360 $10, Basketball, Assistant 6 $3,063 $234 $19, Cheerleader 3 $3,892 $298 $12, Choral Director 1 $2,332 $178 $2, Choral Assistant 1 $1,365 $104 $1, Crew, Head 2 $3,216 $246 $6, Crew, Assistant 6 $2,093 $160 $13, Cross Country 2 $3,213 $246 $6, Debate 1 $1,944 $149 $2, Dramatics 1 $2,335 $179 $2, Drill/Dance Team 1 $2,335 $179 $2, Educator Rising (HS Only) 1 $500 $38 $ Field Hockey, Head 1 $3,487 $267 $3, Field Hockey, Assistant 1 $2,267 $173 $2, Football, Head 1 $6,916 $529 $7, Football, Assistant 6 $4,916 $376 $31, Forensics 1 $1,944 $149 $2, Golf 1 $2,191 $168 $2, Gymnastics 1 $3,128 $239 $3, Indoor Track 2 $3,219 $246 $6, Lacrosse, Head 2 $3,487 $267 $7, Lacrosse, Assistant 2 $2,267 $173 $4, Literary Magazine 1 $1,944 $149 $2, Marching Band 1 $2,917 $223 $3, Marching Band, Assistant 1 $1,557 $119 $1, Newspaper 1 $3,892 $298 $4, Orchestra 1 $2,332 $178 $2, Robotics 1 $1,168 $89 $1, SCA (Student Council) 1 $3,892 $298 $4, Science Instructional Safety Liaison 1 $1,000 $77 $1, Soccer, Head 2 $3,487 $267 $7, Soccer, Assistant 2 $2,267 $173 $4, Softball, Head 1 $3,487 $267 $3, Softball, Assistant 1 $2,279 $174 $2, Swimming, Head 1 $3,883 $297 $4, Swimming, Assistant 1 $2,529 $193 $2, Tennis 2 $2,875 $220 $6, Track, Head 2 $3,219 $246 $6, Track, Assistant 2 $2,092 $160 $4, Volleyball, Head 1 $3,468 $265 $3, Volleyball, Assistant 2 $2,332 $178 $5, Wrestling, Head 1 $3,883 $297 $4, Wrestling, Assistant 1 $2,528 $193 $2, Yearbook 1 $3,892 $298 $4, To Be Assigned *** 2 $1,168 $89 $2, / / /1602 Total: High School 92 $256,822 $19,639 $276,461 Positions coded as 5300 are paid semi-monthly. Positions coded as 5400 are paid in lump sums by season. *Principals have the discretion in determining which level to use based on the time and effort required of the sponsor(s). **Coded as extracurricular due to frequency of pay. Trainers are paid semi-monthly. ***TBA = new and/or different - cannot use for existing supplement except Robotics and Wrestling Assistants. Note - Schools with the authorization of the School Board may pay additional supplements. WinOcular Tip: If the sport/activity is paid throughout the FY, enter Position Category: "Temporary" and Job Group: "Other" If the sport/activity is paid on a specific date, enter Position Category: "Temporary" and Job Group: "Coach" 62 August 2017

63 Middle Schools The supplemental pay amount is the amount entered into Workflow. (do not include FICA) Supplement Activity Number Pay Amount FICA Total Unit Activity Object Academic Club, Level 1 * 9 $700 $54 $6, Academic Club, Level 2 * 6 $931 $71 $6, Athletic Coordinator ** 1 $4,669 $357 $5, Baseball, Head 1 $1,947 $149 $2, Basketball, Head 2 $1,947 $149 $4, Basketball, Assistant 2 $1,947 $149 $4, Cheerleader 1 $1,947 $149 $2, Football, Head 1 $2,221 $170 $2, Football, Assistant 1 $1,557 $119 $1, Intramurals 3 $891 $68 $2, Robotics 1 $891 $68 $ Soccer, Head 2 $1,947 $149 $4, Softball 1 $1,947 $149 $2, Track, Head 2 $1,947 $149 $4, Track, Assistant 2 $1,557 $119 $3, Volleyball 1 $1,947 $149 $2, Wrestling 1 $1,947 $149 $2, Yearbook 1 $1,168 $89 $1, To Be Assigned *** 3 $891 $68 $2, / / /1602 Total: Middle Schools 41 $56,163 $4,298 $60,461 *Principals have the discretion in determining which level to use based on the time and effort required of the sponsor(s). **Coded as extracurricular due to frequency of pay. Coodinators are paid semi-monthly. ***TBA = new and/or different - cannot use for existing supplement except Robotics. Note - Schools with the authorization of the School Board may pay additional supplements. Specialty Programs The supplemental pay amount is the amount entered into Workflow. (do not include FICA) Supplement Activity Number Pay Amount FICA Total Middle School IB Program 1 $6,699 $512 $7,211 Other Middle School Specialty Programs** 1 $3,931 $301 $4,232 Middle: Math & Science Program (SES) * N/A N/A $3,109 Middle: IB Program (SES) N/A N/A $4,145 Elementary: Math & Science Program (SES) * N/A N/A $1,036 Elementary: Foreign Language Program (SES) * N/A N/A $518 High School Specialty Programs N/A N/A $61,713 IBPYP (Professional Development) N/A N/A $4,932 *SES means Supplies, Equipment, and Services **Note: $12,000 should be added to the Program Coordinator's contract if the duties are performed in lieu of his/her assigned planning time. This additional amount compensates the Coordinator for work performed above the normal 1.00 FTE contract teacher's daily instruction time. For example, if a teacher normally has 5 periods of instruction daily, one planning period, and one duty period, for a total of 7 periods, in order for the Coordinator to receive the extra $12,000 compensation, he/she would have to give up their planning period each day and perform the duties required of the specialty program. Elementary Schools The supplemental pay amount is the amount entered into Workflow. (do not include FICA) Supplement Activity Number Pay Amount FICA Total Unit Activity Object SCA (Student Council) 1 $779 $60 $ Robotics 1 $779 $60 $ To Be Assigned * 2 $779 $60 $1, Total: Elementary Schools 4 $3,116 $240 $3,356 *TBA = new and/or different - cannot use for existing supplement (SCA) except Robotics. Note - Schools with the authorization of the School Board may pay additional supplements. New Teacher Mentor Stipends - (These are paid semi-yearly by December 15 and May 15 by Student Learning & Professional Development) Supplement Activity Number Pay Amount FICA Total Lead Teacher Mentor 1 $936 $72 $1,008 Beginning Teacher Mentor 1 $728 $56 $784 WinOcular Tip: If the sport/activity is paid throughout the FY, enter Position Category: "Temporary" and Job Group: "Other" If the sport/activity is paid on a specific date enter Position Category: "Temporary" and Job Group: "Coach" 63 August 2017

64 Field Trips Field Trips A school can expect to pay at a rate of $25.00 per hour when planning field trips. This fee covers the rent of the bus, driver, and gas. Budgeting for Cafeteria Aides Cafeteria Aids Cafeteria Aide FTEs are based on the hours worked per day. Use the chart below when determining the number of FTEs for Cafeteria Aide positions. Conversion Chart: Hours per Day to FTE 2.0 hours per day =.27 FTE 2.5 hours per day =.33 FTE 3.0 hours per day =.40 FTE 3.5 hours per day =.47 FTE 4.0 hours per day =.53 FTE 4.5 hours per day =.60 FTE Budget example: A school needs to budget for three Cafeteria Aides: #1 works 2.5 hours per day, which is.33 FTE #2 works 3.0 hours per day, which is.40 FTE #3 works 3.0 hours per day, which is.40 FTE Total: 1.13 FTE During the budget preparation cycle, if these were additional positions, the Budget Holder would enter on the PB Department Position Form two separate lines for the above three positions: Unit Activity Appr Position # Obj/FTE FTE Cnt Salary 50344X 1142E Salary 50344X 1142F.40 2 Note the E at the end of the category which denotes a.33 FTE. Also note the F which denotes a.40 FTE. It is imperative that the budget holder ensures that the object/fte matches the FTE desired. The search icon for the Obj/FTE column will provide the options available. Scroll through until the desired FTE is found. The amount calculated will include FICA. No other benefits are budgeted for Cafeteria Aides 64 August 2017

65 Positions: Management and Budgeting Positions Management Schools must use the School Personnel Budget Allocation Charts when budgeting and/or moving salary/benefit funds for any positions. The charts are based on the calculated average salary and benefits listed by position and contract length. The fiscal year is divided into 10 date ranges, each of which provide the amount of funds required to cover salary and benefits for each position from that date period to the end of the fiscal year. Note each chart is 10% less than the previous. When a change in positions results in an increase, decrease, or transfer after July 1, the schools shall use the appropriate chart corresponding with the date range in which the change takes place to complete a Transfer Budget (TB) form online to move the appropriate amount of money to cover the increase, decrease (if approved), or to follow the employee to his/her new unit. In addition to the above TB, the department is required to: Complete a Personnel Requisition/Reduction Form (see instructions in the WinOcular Workflow handbook); and Send an to Budget Office personnel describing the situation. Transfer of Funds Transfer of Budget From Salary/Benefit Codes to Flexible Funds There are several scenarios that a school can encounter which allows them to move salary and benefit funds to their discretionary fund line-items. At no time, however, can these funds be moved without Budget Office approval. After September 30, budget transfers (refunds) from position budgets are generally not allowed. Exceptions may be made for events that occur beyond the control of the school with the approval of the Director of Financial Services. Examples include a situation where a school has been trying to fill a vacancy with no success due to a very limited applicant pool. Another exception might be that the central office will not allow the school to hire a replacement to fill a vacancy. In these cases the school should request a refund of budget from the vacant position via explaining the situation. The Budget Office will review the request and if approved, proceed with the transfer of funds. Proper completion of online Workflow documentation is required for any position changes. No requests will be accepted after November 15. There is never a refund when the vacancy is being filled by a teacher on a temporary contract. Allocation Charts The following pages provide the charts needed to calculate any changes throughout the year. 65 August 2017

66 FY 2018 School Personnel Budget Allocation Chart 100% 01 Jul thru 30 Sep FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Position Salary Custodian Custodian Total 1.0 FTE Instructional Staff Obj. Code Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% Benefits Sal / Bene. Principal, Elem/Special (250) ,120 9,189 21, ,474 1,574 47, ,411 Principal, High School (250) ,000 10,787 24,746 1,142 16,991 1,847 55, ,513 Principal, Middle School (250) ,680 10,227 23,461 1,083 16,108 1,751 52, ,310 Assistant Principal, Elem (223) ,560 6,775 15, ,671 1,160 34, ,425 Assistant Principal, High (236) ,000 8,033 18, ,653 1,376 41, ,341 Assistant Principal, Middle (223) ,960 7,647 17, ,045 1,309 39, ,314 Administrative Coordinator (223) ,560 6,775 15, ,671 1,160 34, ,425 Guidance Director, Middle (223) ,840 5,572 12, , , ,516 Guidance Director, High (236) ,000 8,033 18, ,653 1,376 41, ,341 Librarian (200) ,280 4,994 11, , ,701 90,981 Guidance Counselor, Elem (195) ,600 4,865 11, , ,039 88,639 Guidance Couns MS/HS (200) ,280 4,994 11, , ,701 90,981 Dir Student Activities, High (236) ,000 8,033 18, ,653 1,376 41, ,341 Teacher (195) ,600 4,865 11, , ,039 88,639 Teacher (200) ,280 4,994 11, , ,701 90,981 Teacher (209) ,160 5,214 11, , ,834 94,994 Teacher (214) ,840 5,343 12, , ,497 97,337 School Nurse (RN) (200) ,760 4,572 10, , ,528 83,288 School Nurse (LPN) (200) ,320 2,855 6, , ,693 52,013 Psychologist (223) ,840 5,572 12, , , ,516 Social Worker (223) ,840 5,572 12, , , ,516 Teacher Assistant (188) ,480 1,873 4, , ,638 34,118 Teacher Assistant (214) ,840 2,130 4, , ,962 38,802 Computer Technologist (188) ,000 2,754 6, , ,174 50,174 Teacher on Special Assignment (195) ,600 4,865 11, , ,039 88,639 Teacher on Special Assignment (200) ,280 4,994 11, , ,701 90,981 Administrative Intern (200) ,280 4,994 11, , ,701 90,981 Support Staff Executive Secretary 1 (250) ,280 4,535 10, , ,339 82,619 Bookkeeper 3 (250) ,280 4,535 10, , ,339 82,619 Bookkeeper 2 (250) ,080 4,214 9, , ,686 76,766 Secretary 1 (200) ,000 2,295 5, , ,811 41,811 Secretary 2 (200) ,320 2,855 6, , ,693 52,013 Secretary 2 (223) ,520 3,176 7, , ,346 57,866 Secretary 2 (250) ,560 3,562 8, , ,330 64,890 Bookkeeper 1 (200) ,320 2,855 6, , ,693 52,013 Bookkeeper 1 (223) ,520 3,176 7, , ,346 57,866 Registrar (250) ,560 3,562 8, , ,330 64,890 Secretary 3 (223) ,200 3,764 8, , ,372 68,572 Secretary 3 (250) ,080 4,214 9, , ,686 76,766 Office Assist (Copy Clerk) (195) ,520 2,029 4, , ,441 36,961 Office Assist (Receptionist) (250) ,960 2,598 5, , ,370 47,330 Library Media Assistant (200) ,200 2,387 5, , ,285 43,485 Safety & Sec Spec HS (250) ,640 5,710 13, , , ,026 Safety & Sec Spec MS (223) ,160 4,296 9, , ,110 78,270 Security Aide (188) ,040 2,681 6, , ,796 48,836 Student Attendant (184) ,840 1,671 3, , ,599 30,439 Custodial Manager 3 (250) ,080 4,214 3, , ,715 70,795 Custodial Manager 2 (250) ,560 3,562 3, , ,283 59,843 Custodial Manager 1 (250) ,000 2,984 2, , ,128 50,128 Custodian 2 (250) ,960 2,598 2, , ,689 43,649 Custodian 1 (250) ,680 2,194 1, , ,182 36,862 Cafeteria Hostess (184) ,040 1,533 1,533 21,573 Clinic Attendant (184) ,400 1,790 4, , ,214 32,614 Specialist, Occupational & PT (195) ,600 4,865 11, , ,039 88,639 Sign Language Interpreter (195) ,600 4,865 11, , ,039 88,639 Network Specialist 1 (200) ,160 3,378 7, , ,385 61,545 Network Specialist 1 (223) ,200 3,764 8, , ,372 68,572 Network Specialist 2 (200) ,520 3,635 8, , ,709 66,229 Network Specialist 2 (223) ,920 4,048 9, , ,834 73,754 Network Specialist 2 (250) ,280 4,535 10, , ,339 82,619 Behavior Intervention Specialist (200) ,280 4,994 11, , ,701 90,981 School Parent Liaison (200) ,320 2,855 6, , ,693 52, August 2017

67 FY 2018 School Personnel Budget Allocation Chart 90% 01 Oct thru 15 Oct FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Position Salary Custodian Custodian Total 1.0 FTE Instructional Staff Obj. Code Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% Benefits Sal / Bene. Principal, Elem/Special (250) ,108 8,270 18, ,027 1,416 42, ,670 Principal, High School (250) ,900 9,708 22,271 1,028 15,291 1,662 49, ,860 Principal, Middle School (250) ,312 9,204 21, ,498 1,576 47, ,680 Assistant Principal, Elem (223) ,704 6,097 13, ,604 1,044 31, ,083 Assistant Principal, High (236) ,500 7,229 16, ,387 1,238 37, ,704 Assistant Principal, Middle (223) ,964 6,882 15, ,841 1,179 35, ,384 Administrative Coordinator (223) ,704 6,097 13, ,604 1,044 31, ,083 Guidance Director, Middle (223) ,556 5,015 11, , ,809 91,365 Guidance Director, High (236) ,500 7,229 16, ,387 1,238 37, ,704 Librarian (200) ,752 4,495 10, , ,132 81,884 Guidance Counselor, Elem (195) ,240 4,379 10, , ,536 79,776 Guidance Couns MS/HS (200) ,752 4,495 10, , ,132 81,884 Dir Student Activities, High (236) ,500 7,229 16, ,387 1,238 37, ,704 Teacher (195) ,240 4,379 10, , ,536 79,776 Teacher (200) ,752 4,495 10, , ,132 81,884 Teacher (209) ,344 4,693 10, , ,152 85,496 Teacher (214) ,856 4,808 11, , ,745 87,601 School Nurse (RN) (200) ,784 4,114 9, , ,175 74,959 School Nurse (LPN) (200) ,588 2,569 5, , ,223 46,811 Psychologist (223) ,556 5,015 11, , ,809 91,365 Social Worker (223) ,556 5,015 11, , ,809 91,365 Teacher Assistant (188) ,032 1,685 3, , ,674 30,706 Teacher Assistant (214) ,056 1,917 4, , ,864 34,920 Computer Technologist (188) ,400 2,479 5, , ,755 45,155 Teacher on Special Assignment (195) ,240 4,379 10, , ,536 79,776 Teacher on Special Assignment (200) ,752 4,495 10, , ,132 81,884 Administrative Intern (200) ,752 4,495 10, , ,132 81,884 Support Staff Executive Secretary 1 (250) ,352 4,081 9, , ,004 74,356 Bookkeeper 3 (250) ,352 4,081 9, , ,004 74,356 Bookkeeper 2 (250) ,572 3,792 8, , ,516 69,088 Secretary 1 (200) ,000 2,066 4, , ,632 37,632 Secretary 2 (200) ,588 2,569 5, , ,223 46,811 Secretary 2 (223) ,368 2,859 6, , ,713 52,081 Secretary 2 (250) ,904 3,206 7, , ,497 58,401 Bookkeeper 1 (200) ,588 2,569 5, , ,223 46,811 Bookkeeper 1 (223) ,368 2,859 6, , ,713 52,081 Registrar (250) ,904 3,206 7, , ,497 58,401 Secretary 3 (223) ,280 3,387 7, , ,433 61,713 Secretary 3 (250) ,572 3,792 8, , ,516 69,088 Office Assist (Copy Clerk) (195) ,868 1,826 4, , ,397 33,265 Office Assist (Receptionist) (250) ,564 2,338 5, , ,033 42,597 Library Media Assistant (200) ,080 2,148 4, , ,055 39,135 Safety & Sec Spec HS (250) ,176 5,139 11, , ,447 93,623 Safety & Sec Spec MS (223) ,544 3,867 8, , ,899 70,443 Security Aide (188) ,536 2,413 5, , ,416 43,952 Student Attendant (184) ,656 1,504 3, , ,739 27,395 Custodial Manager 3 (250) ,572 3,792 3, , ,142 63,714 Custodial Manager 2 (250) ,904 3,206 2, , ,955 53,859 Custodial Manager 1 (250) ,100 2,685 2, , ,014 45,114 Custodian 2 (250) ,564 2,338 2, , ,720 39,284 Custodian 1 (250) ,812 1,975 1, , ,364 33,176 Cafeteria Hostess (184) ,036 1,380 1,380 19,416 Clinic Attendant (184) ,060 1,611 3, , ,292 29,352 Specialist, Occupational & PT (195) ,240 4,379 10, , ,536 79,776 Sign Language Interpreter (195) ,240 4,379 10, , ,536 79,776 Network Specialist 1 (200) ,744 3,040 6, , ,647 55,391 Network Specialist 1 (223) ,280 3,387 7, , ,433 61,713 Network Specialist 2 (200) ,768 3,272 7, , ,838 59,606 Network Specialist 2 (223) ,628 3,644 8, , ,752 66,380 Network Specialist 2 (250) ,352 4,081 9, , ,004 74,356 Behavior Intervention Specialist (200) ,752 4,495 10, , ,132 81,884 School Parent Liaison (200) ,588 2,569 5, , ,223 46, August 2017

68 Positions Positions Charts: Charts: Schools Schools FY 2018 School Personnel Budget Allocation Chart 80% 16 Oct thru 15 Nov FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Position Salary Custodian Custodian Total 1.0 FTE Instructional Staff Obj. Code Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% Benefits Sal / Bene. Principal, Elem/Special (250) ,096 7,351 16, ,580 1,259 37, ,929 Principal, High School (250) ,800 8,629 19, ,592 1,478 44, ,209 Principal, Middle School (250) ,944 8,181 18, ,887 1,401 42, ,048 Assistant Principal, Elem (223) ,848 5,420 12, , ,893 98,741 Assistant Principal, High (236) ,000 6,426 14, ,122 1,100 33, ,070 Assistant Principal, Middle (223) ,968 6,118 14, ,636 1,048 31, ,452 Administrative Coordinator (223) ,848 5,420 12, , ,893 98,741 Guidance Director, Middle (223) ,272 4,458 10, , ,942 81,214 Guidance Director, High (236) ,000 6,426 14, ,122 1,100 33, ,070 Librarian (200) ,224 3,995 9, , ,560 72,784 Guidance Counselor, Elem (195) ,880 3,892 8, , ,031 70,911 Guidance Couns MS/HS (200) ,224 3,995 9, , ,560 72,784 Dir Student Activities, High (236) ,000 6,426 14, ,122 1,100 33, ,070 Teacher (195) ,880 3,892 8, , ,031 70,911 Teacher (200) ,224 3,995 9, , ,560 72,784 Teacher (209) ,528 4,171 9, , ,468 75,996 Teacher (214) ,872 4,274 9, , ,998 77,870 School Nurse (RN) (200) ,808 3,657 8, , ,821 66,629 School Nurse (LPN) (200) ,856 2,284 5, , ,755 41,611 Psychologist (223) ,272 4,458 10, , ,942 81,214 Social Worker (223) ,272 4,458 10, , ,942 81,214 Teacher Assistant (188) ,584 1,498 3, , ,711 27,295 Teacher Assistant (214) ,272 1,704 3, , ,769 31,041 Computer Technologist (188) ,800 2,203 5, , ,337 40,137 Teacher on Special Assignment (195) ,880 3,892 8, , ,031 70,911 Teacher on Special Assignment (200) ,224 3,995 9, , ,560 72,784 Administrative Intern (200) ,224 3,995 9, , ,560 72,784 Support Staff Executive Secretary 1 (250) ,424 3,628 8, , ,671 66,095 Bookkeeper 3 (250) ,424 3,628 8, , ,671 66,095 Bookkeeper 2 (250) ,064 3,371 7, , ,348 61,412 Secretary 1 (200) ,000 1,836 4, , ,448 33,448 Secretary 2 (200) ,856 2,284 5, , ,755 41,611 Secretary 2 (223) ,216 2,541 5, , ,077 46,293 Secretary 2 (250) ,248 2,849 6, , ,664 51,912 Bookkeeper 1 (200) ,856 2,284 5, , ,755 41,611 Bookkeeper 1 (223) ,216 2,541 5, , ,077 46,293 Registrar (250) ,248 2,849 6, , ,664 51,912 Secretary 3 (223) ,360 3,011 6, , ,497 54,857 Secretary 3 (250) ,064 3,371 7, , ,348 61,412 Office Assist (Copy Clerk) (195) ,216 1,623 3, , ,353 29,569 Office Assist (Receptionist) (250) ,168 2,078 4, , ,696 37,864 Library Media Assistant (200) ,960 1,909 4, , ,826 34,786 Safety & Sec Spec HS (250) ,712 4,568 10, , ,508 83,220 Safety & Sec Spec MS (223) ,928 3,437 7, , ,689 62,617 Security Aide (188) ,032 2,144 4, , ,036 39,068 Student Attendant (184) ,472 1,337 3, , ,879 24,351 Custodial Manager 3 (250) ,064 3,371 2, , ,572 56,636 Custodial Manager 2 (250) ,248 2,849 2, , ,626 47,874 Custodial Manager 1 (250) ,200 2,387 2, , ,903 40,103 Custodian 2 (250) ,168 2,078 1, , ,751 34,919 Custodian 1 (250) ,944 1,755 1, , ,547 29,491 Cafeteria Hostess (184) ,032 1,226 1,226 17,258 Clinic Attendant (184) ,720 1,432 3, , ,370 26,090 Specialist, Occupational & PT (195) ,880 3,892 8, , ,031 70,911 Sign Language Interpreter (195) ,880 3,892 8, , ,031 70,911 Network Specialist 1 (200) ,328 2,703 6, , ,909 49,237 Network Specialist 1 (223) ,360 3,011 6, , ,497 54,857 Network Specialist 2 (200) ,016 2,908 6, , ,967 52,983 Network Specialist 2 (223) ,336 3,239 7, , ,668 59,004 Network Specialist 2 (250) ,424 3,628 8, , ,671 66,095 Behavior Intervention Specialist (200) ,224 3,995 9, , ,560 72,784 School Parent Liaison (200) ,856 2,284 5, , ,755 41, August 2017

69 FY 2018 School Personnel Budget Allocation Chart 70% 16 Nov thru 15 Dec FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Position Salary Custodian Custodian Total 1.0 FTE Instructional Staff Obj. Code Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% Benefits Sal / Bene. Principal, Elem/Special (250) ,084 6,432 14, ,132 1,102 33, ,188 Principal, High School (250) ,700 7,551 17, ,893 1,293 38, ,558 Principal, Middle School (250) ,576 7,159 16, ,276 1,226 36, ,418 Assistant Principal, Elem (223) ,992 4,742 10, , ,406 86,398 Assistant Principal, High (236) ,500 5,623 12, , , ,437 Assistant Principal, Middle (223) ,972 5,353 12, , ,549 97,521 Administrative Coordinator (223) ,992 4,742 10, , ,406 86,398 Guidance Director, Middle (223) ,988 3,901 8, , ,074 71,062 Guidance Director, High (236) ,500 5,623 12, , , ,437 Librarian (200) ,696 3,496 8, , ,991 63,687 Guidance Counselor, Elem (195) ,520 3,406 7, , ,528 62,048 Guidance Couns MS/HS (200) ,696 3,496 8, , ,991 63,687 Dir Student Activities, High (236) ,500 5,623 12, , , ,437 Teacher (195) ,520 3,406 7, , ,528 62,048 Teacher (200) ,696 3,496 8, , ,991 63,687 Teacher (209) ,712 3,650 8, , ,783 66,495 Teacher (214) ,888 3,740 8, , ,247 68,135 School Nurse (RN) (200) ,832 3,200 7, , ,470 58,302 School Nurse (LPN) (200) ,124 1,998 4, , ,285 36,409 Psychologist (223) ,988 3,901 8, , ,074 71,062 Social Worker (223) ,988 3,901 8, , ,074 71,062 Teacher Assistant (188) ,136 1,311 3, , ,746 23,882 Teacher Assistant (214) ,488 1,491 3, , ,672 27,160 Computer Technologist (188) ,200 1,928 4, , ,922 35,122 Teacher on Special Assignment (195) ,520 3,406 7, , ,528 62,048 Teacher on Special Assignment (200) ,696 3,496 8, , ,991 63,687 Administrative Intern (200) ,696 3,496 8, , ,991 63,687 Support Staff Executive Secretary 1 (250) ,496 3,174 7, , ,337 57,833 Bookkeeper 3 (250) ,496 3,174 7, , ,337 57,833 Bookkeeper 2 (250) ,556 2,950 6, , ,180 53,736 Secretary 1 (200) ,000 1,607 3, , ,269 29,269 Secretary 2 (200) ,124 1,998 4, , ,285 36,409 Secretary 2 (223) ,064 2,223 5, , ,442 40,506 Secretary 2 (250) ,592 2,493 5, , ,831 45,423 Bookkeeper 1 (200) ,124 1,998 4, , ,285 36,409 Bookkeeper 1 (223) ,064 2,223 5, , ,442 40,506 Registrar (250) ,592 2,493 5, , ,831 45,423 Secretary 3 (223) ,440 2,635 6, , ,559 47,999 Secretary 3 (250) ,556 2,950 6, , ,180 53,736 Office Assist (Copy Clerk) (195) ,564 1,420 3, , ,308 25,872 Office Assist (Receptionist) (250) ,772 1,819 4, , ,360 33,132 Library Media Assistant (200) ,840 1,671 3, , ,599 30,439 Safety & Sec Spec HS (250) ,248 3,997 9, , ,570 72,818 Safety & Sec Spec MS (223) ,312 3,007 6, , ,476 54,788 Security Aide (188) ,528 1,876 4, , ,657 34,185 Student Attendant (184) ,288 1,170 2, , ,019 21,307 Custodial Manager 3 (250) ,556 2,950 2, , ,000 49,556 Custodial Manager 2 (250) ,592 2,493 2, , ,298 41,890 Custodial Manager 1 (250) ,300 2,088 1, , ,789 35,089 Custodian 2 (250) ,772 1,819 1, , ,783 30,555 Custodian 1 (250) ,076 1,536 1, , ,728 25,804 Cafeteria Hostess (184) ,028 1,073 1,073 15,101 Clinic Attendant (184) ,380 1,253 2, , ,450 22,830 Specialist, Occupational & PT (195) ,520 3,406 7, , ,528 62,048 Sign Language Interpreter (195) ,520 3,406 7, , ,528 62,048 Network Specialist 1 (200) ,912 2,365 5, , ,170 43,082 Network Specialist 1 (223) ,440 2,635 6, , ,559 47,999 Network Specialist 2 (200) ,264 2,545 5, , ,096 46,360 Network Specialist 2 (223) ,044 2,834 6, , ,584 51,628 Network Specialist 2 (250) ,496 3,174 7, , ,337 57,833 Behavior Intervention Specialist (200) ,696 3,496 8, , ,991 63,687 School Parent Liaison (200) ,124 1,998 4, , ,285 36, August 2017

70 FY 2018 School Personnel Budget Allocation Chart 60% 16 Dec thru 15 Jan FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Position Salary Custodian Custodian Total 1.0 FTE Instructional Staff Obj. Code Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% Benefits Sal / Bene. Principal, Elem/Special (250) ,072 5,514 12, , , ,448 Principal, High School (250) ,600 6,472 14, ,194 1,108 33, ,906 Principal, Middle School (250) ,208 6,136 14, ,665 1,051 31, ,787 Assistant Principal, Elem (223) ,136 4,065 9, , ,919 74,055 Assistant Principal, High (236) ,000 4,820 11, , ,804 87,804 Assistant Principal, Middle (223) ,976 4,588 10, , ,613 83,589 Administrative Coordinator (223) ,136 4,065 9, , ,919 74,055 Guidance Director, Middle (223) ,704 3,343 7, , ,206 60,910 Guidance Director, High (236) ,000 4,820 11, , ,804 87,804 Librarian (200) ,168 2,996 6, , ,420 54,588 Guidance Counselor, Elem (195) ,160 2,919 6, , ,023 53,183 Guidance Couns MS/HS (200) ,168 2,996 6, , ,420 54,588 Dir Student Activities, High (236) ,000 4,820 11, , ,804 87,804 Teacher (195) ,160 2,919 6, , ,023 53,183 Teacher (200) ,168 2,996 6, , ,420 54,588 Teacher (209) ,896 3,129 7, , ,101 56,997 Teacher (214) ,904 3,206 7, , ,497 58,401 School Nurse (RN) (200) ,856 2,743 6, , ,117 49,973 School Nurse (LPN) (200) ,392 1,713 3, , ,815 31,207 Psychologist (223) ,704 3,343 7, , ,206 60,910 Social Worker (223) ,704 3,343 7, , ,206 60,910 Teacher Assistant (188) ,688 1,124 2, , ,783 20,471 Teacher Assistant (214) ,704 1,278 2, , ,577 23,281 Computer Technologist (188) ,600 1,652 3, , ,504 30,104 Teacher on Special Assignment (195) ,160 2,919 6, , ,023 53,183 Teacher on Special Assignment (200) ,168 2,996 6, , ,420 54,588 Administrative Intern (200) ,168 2,996 6, , ,420 54,588 Support Staff Executive Secretary 1 (250) ,568 2,721 6, , ,003 49,571 Bookkeeper 3 (250) ,568 2,721 6, , ,003 49,571 Bookkeeper 2 (250) ,048 2,528 5, , ,011 46,059 Secretary 1 (200) ,000 1,377 3, , ,087 25,087 Secretary 2 (200) ,392 1,713 3, , ,815 31,207 Secretary 2 (223) ,912 1,906 4, , ,808 34,720 Secretary 2 (250) ,936 2,137 4, , ,998 38,934 Bookkeeper 1 (200) ,392 1,713 3, , ,815 31,207 Bookkeeper 1 (223) ,912 1,906 4, , ,808 34,720 Registrar (250) ,936 2,137 4, , ,998 38,934 Secretary 3 (223) ,520 2,258 5, , ,622 41,142 Secretary 3 (250) ,048 2,528 5, , ,011 46,059 Office Assist (Copy Clerk) (195) ,912 1,217 2, , ,264 22,176 Office Assist (Receptionist) (250) ,376 1,559 3, , ,022 28,398 Library Media Assistant (200) ,720 1,432 3, , ,370 26,090 Safety & Sec Spec HS (250) ,784 3,426 7, , ,632 62,416 Safety & Sec Spec MS (223) ,696 2,578 5, , ,266 46,962 Security Aide (188) ,024 1,608 3, , ,276 29,300 Student Attendant (184) ,104 1,002 2, , ,159 18,263 Custodial Manager 3 (250) ,048 2,528 2, , ,429 42,477 Custodial Manager 2 (250) ,936 2,137 1, , ,970 35,906 Custodial Manager 1 (250) ,400 1,790 1, , ,677 30,077 Custodian 2 (250) ,376 1,559 1, , ,813 26,189 Custodian 1 (250) ,208 1,316 1, , ,909 22,117 Cafeteria Hostess (184) , ,944 Clinic Attendant (184) ,040 1,074 2, , ,528 19,568 Specialist, Occupational & PT (195) ,160 2,919 6, , ,023 53,183 Sign Language Interpreter (195) ,160 2,919 6, , ,023 53,183 Network Specialist 1 (200) ,496 2,027 4, , ,432 36,928 Network Specialist 1 (223) ,520 2,258 5, , ,622 41,142 Network Specialist 2 (200) ,512 2,181 5, , ,226 39,738 Network Specialist 2 (223) ,752 2,429 5, , ,500 44,252 Network Specialist 2 (250) ,568 2,721 6, , ,003 49,571 Behavior Intervention Specialist (200) ,168 2,996 6, , ,420 54,588 School Parent Liaison (200) ,392 1,713 3, , ,815 31, August 2017

71 Positions Charts: Schools FY 2018 School Personnel Budget Allocation Chart 50% 16 Jan thru 15 Feb FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Position Salary Custodian Custodian Total 1.0 FTE Instructional Staff Obj. Code Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% Benefits Sal / Bene. Principal, Elem/Special (250) ,060 4,595 10, , ,646 83,706 Principal, High School (250) ,500 5,393 12, , ,756 98,256 Principal, Middle School (250) ,840 5,113 11, , ,314 93,154 Assistant Principal, Elem (223) ,280 3,387 7, , ,433 61,713 Assistant Principal, High (236) ,500 4,016 9, , ,669 73,169 Assistant Principal, Middle (223) ,980 3,823 8, , ,677 69,657 Administrative Coordinator (223) ,280 3,387 7, , ,433 61,713 Guidance Director, Middle (223) ,420 2,786 6, , ,339 50,759 Guidance Director, High (236) ,500 4,016 9, , ,669 73,169 Librarian (200) ,640 2,497 5, , ,850 45,490 Guidance Counselor, Elem (195) ,800 2,433 5, , ,521 44,321 Guidance Couns MS/HS (200) ,640 2,497 5, , ,850 45,490 Dir Student Activities, High (236) ,500 4,016 9, , ,669 73,169 Teacher (195) ,800 2,433 5, , ,521 44,321 Teacher (200) ,640 2,497 5, , ,850 45,490 Teacher (209) ,080 2,607 5, , ,417 47,497 Teacher (214) ,920 2,671 6, , ,747 48,667 School Nurse (RN) (200) ,880 2,286 5, , ,764 41,644 School Nurse (LPN) (200) ,660 1,427 3, , ,346 26,006 Psychologist (223) ,420 2,786 6, , ,339 50,759 Social Worker (223) ,420 2,786 6, , ,339 50,759 Teacher Assistant (188) , , , ,818 17,058 Teacher Assistant (214) ,920 1,065 2, , ,480 19,400 Computer Technologist (188) ,000 1,377 3, , ,087 25,087 Teacher on Special Assignment (195) ,800 2,433 5, , ,521 44,321 Teacher on Special Assignment (200) ,640 2,497 5, , ,850 45,490 Administrative Intern (200) ,640 2,497 5, , ,850 45,490 Support Staff Executive Secretary 1 (250) ,640 2,267 5, , ,669 41,309 Bookkeeper 3 (250) ,640 2,267 5, , ,669 41,309 Bookkeeper 2 (250) ,540 2,107 4, , ,843 38,383 Secretary 1 (200) ,000 1,148 2, , ,908 20,908 Secretary 2 (200) ,660 1,427 3, , ,346 26,006 Secretary 2 (223) ,760 1,588 3, , ,173 28,933 Secretary 2 (250) ,280 1,781 4, , ,166 32,446 Bookkeeper 1 (200) ,660 1,427 3, , ,346 26,006 Bookkeeper 1 (223) ,760 1,588 3, , ,173 28,933 Registrar (250) ,280 1,781 4, , ,166 32,446 Secretary 3 (223) ,600 1,882 4, , ,684 34,284 Secretary 3 (250) ,540 2,107 4, , ,843 38,383 Office Assist (Copy Clerk) (195) ,260 1,014 2, , ,220 18,480 Office Assist (Receptionist) (250) ,980 1,299 2, , ,685 23,665 Library Media Assistant (200) ,600 1,193 2, , ,141 21,741 Safety & Sec Spec HS (250) ,320 2,855 6, , ,693 52,013 Safety & Sec Spec MS (223) ,080 2,148 4, , ,055 39,135 Security Aide (188) ,520 1,340 3, , ,898 24,418 Student Attendant (184) , , , ,298 15,218 Custodial Manager 3 (250) ,540 2,107 1, , ,858 35,398 Custodial Manager 2 (250) ,280 1,781 1, , ,642 29,922 Custodial Manager 1 (250) ,500 1,492 1, , ,563 25,063 Custodian 2 (250) ,980 1,299 1, , ,844 21,824 Custodian 1 (250) ,340 1, , ,091 18,431 Cafeteria Hosess (184) , ,787 Clinic Attendant (184) , , , ,606 16,306 Specialist, Occupational & PT (195) ,800 2,433 5, , ,521 44,321 Sign Language Interpreter (195) ,800 2,433 5, , ,521 44,321 Network Specialist 1 (200) ,080 1,689 3, , ,693 30,773 Network Specialist 1 (223) ,600 1,882 4, , ,684 34,284 Network Specialist 2 (200) ,760 1,818 4, , ,354 33,114 Network Specialist 2 (223) ,460 2,024 4, , ,417 36,877 Network Specialist 2 (250) ,640 2,267 5, , ,669 41,309 Behavior Intervention Specialist (200) ,640 2,497 5, , ,850 45,490 School Parent Liaison (200) ,660 1,427 3, , ,346 26, August 2017

72 Positions Charts: Schools FY 2018 School Personnel Budget Allocation Chart 40% 16 Feb thru 15 Mar FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Position Salary Custodian Custodian Total 1.0 FTE Instructional Staff Obj. Code Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% Benefits Sal / Bene. Principal, Elem/Special (250) ,048 3,676 8, , ,916 66,964 Principal, High School (250) ,400 4,315 9, , ,205 78,605 Principal, Middle School (250) ,472 4,091 9, , ,051 74,523 Assistant Principal, Elem (223) ,424 2,710 6, , ,947 49,371 Assistant Principal, High (236) ,000 3,213 7, , ,535 58,535 Assistant Principal, Middle (223) ,984 3,059 7, , ,742 55,726 Administrative Coordinator (223) ,424 2,710 6, , ,947 49,371 Guidance Director, Middle (223) ,136 2,229 5, , ,471 40,607 Guidance Director, High (236) ,000 3,213 7, , ,535 58,535 Librarian (200) ,112 1,998 4, , ,281 36,393 Guidance Counselor, Elem (195) ,440 1,946 4, , ,016 35,456 Guidance Couns MS/HS (200) ,112 1,998 4, , ,281 36,393 Dir Student Activities, High (236) ,000 3,213 7, , ,535 58,535 Teacher (195) ,440 1,946 4, , ,016 35,456 Teacher (200) ,112 1,998 4, , ,281 36,393 Teacher (209) ,264 2,086 4, , ,734 37,998 Teacher (214) ,936 2,137 4, , ,998 38,934 School Nurse (RN) (200) ,904 1,829 4, , ,411 33,315 School Nurse (LPN) (200) ,928 1,142 2, , ,878 20,806 Psychologist (223) ,136 2,229 5, , ,471 40,607 Social Worker (223) ,136 2,229 5, , ,471 40,607 Teacher Assistant (188) , , , ,854 13,646 Teacher Assistant (214) , , , ,384 15,520 Computer Technologist (188) ,400 1,102 2, , ,670 20,070 Teacher on Special Assignment (195) ,440 1,946 4, , ,016 35,456 Teacher on Special Assignment (200) ,112 1,998 4, , ,281 36,393 Administrative Intern (200) ,112 1,998 4, , ,281 36,393 Support Staff Executive Secretary 1 (250) ,712 1,814 4, , ,335 33,047 Bookkeeper 3 (250) ,712 1,814 4, , ,335 33,047 Bookkeeper 2 (250) ,032 1,685 3, , ,674 30,706 Secretary 1 (200) , , , ,724 16,724 Secretary 2 (200) ,928 1,142 2, , ,878 20,806 Secretary 2 (223) ,608 1,271 2, , ,540 23,148 Secretary 2 (250) ,624 1,425 3, , ,333 25,957 Bookkeeper 1 (200) ,928 1,142 2, , ,878 20,806 Bookkeeper 1 (223) ,608 1,271 2, , ,540 23,148 Registrar (250) ,624 1,425 3, , ,333 25,957 Secretary 3 (223) ,680 1,506 3, , ,748 27,428 Secretary 3 (250) ,032 1,685 3, , ,674 30,706 Office Assist (Copy Clerk) (195) , , , ,177 14,785 Office Assist (Receptionist) (250) ,584 1,039 2, , ,348 18,932 Library Media Assistant (200) , , , ,913 17,393 Safety & Sec Spec HS (250) ,856 2,284 5, , ,755 41,611 Safety & Sec Spec MS (223) ,464 1,718 3, , ,843 31,307 Security Aide (188) ,016 1,072 2, , ,519 19,535 Student Attendant (184) , , , ,439 12,175 Custodial Manager 3 (250) ,032 1,685 1, , ,285 28,317 Custodial Manager 2 (250) ,624 1,425 1, , ,314 23,938 Custodial Manager 1 (250) ,600 1,193 1, , ,450 20,050 Custodian 2 (250) ,584 1, , ,875 17,459 Custodian 1 (250) , , ,273 14,745 Cafeteria Hostess (184) , ,629 Clinic Attendant (184) , , , ,686 13,046 Specialist, Occupational & PT (195) ,440 1,946 4, , ,016 35,456 Sign Language Interpreter (195) ,440 1,946 4, , ,016 35,456 Network Specialist 1 (200) ,664 1,351 3, , ,954 24,618 Network Specialist 1 (223) ,680 1,506 3, , ,748 27,428 Network Specialist 2 (200) ,008 1,454 3, , ,483 26,491 Network Specialist 2 (223) ,168 1,619 3, , ,333 29,501 Network Specialist 2 (250) ,712 1,814 4, , ,335 33,047 Behavior Intervention Specialist (200) ,112 1,998 4, , ,281 36,393 School Parent Liaison (200) ,928 1,142 2, , ,878 20, August 2017

73 Positions Charts: Schools FY 2018 School Personnel Budget Allocation Chart 30% 16 Mar thru 15 Apr FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Position Salary Custodian Custodian Total 1.0 FTE Instructional Staff Obj. Code Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% Benefits Sal / Bene. Principal, Elem/Special (250) ,036 2,757 6, , ,187 50,223 Principal, High School (250) ,300 3,236 7, , ,654 58,954 Principal, Middle School (250) ,104 3,068 7, , ,789 55,893 Assistant Principal, Elem (223) ,568 2,032 4, , ,459 37,027 Assistant Principal, High (236) ,500 2,410 5, , ,402 43,902 Assistant Principal, Middle (223) ,988 2,294 5, , ,807 41,795 Administrative Coordinator (223) ,568 2,032 4, , ,459 37,027 Guidance Director, Middle (223) ,852 1,672 3, , ,603 30,455 Guidance Director, High (236) ,500 2,410 5, , ,402 43,902 Librarian (200) ,584 1,498 3, , ,711 27,295 Guidance Counselor, Elem (195) ,080 1,460 3, , ,513 26,593 Guidance Couns MS/HS (200) ,584 1,498 3, , ,711 27,295 Dir Student Activities, High (236) ,500 2,410 5, , ,402 43,902 Teacher (195) ,080 1,460 3, , ,513 26,593 Teacher (200) ,584 1,498 3, , ,711 27,295 Teacher (209) ,448 1,564 3, , ,051 28,499 Teacher (214) ,952 1,603 3, , ,249 29,201 School Nurse (RN) (200) ,928 1,371 3, , ,057 24,985 School Nurse (LPN) (200) , , , ,408 15,604 Psychologist (223) ,852 1,672 3, , ,603 30,455 Social Worker (223) ,852 1,672 3, , ,603 30,455 Teacher Assistant (188) , , ,891 10,235 Teacher Assistant (214) , , , ,288 11,640 Computer Technologist (188) , , , ,250 15,050 Teacher on Special Assignment (195) ,080 1,460 3, , ,513 26,593 Teacher on Special Assignment (200) ,584 1,498 3, , ,711 27,295 Administrative Intern (200) ,584 1,498 3, , ,711 27,295 Support Staff Executive Secretary 1 (250) ,784 1,360 3, , ,001 24,785 Bookkeeper 3 (250) ,784 1,360 3, , ,001 24,785 Bookkeeper 2 (250) ,524 1,264 2, , ,505 23,029 Secretary 1 (200) , , , ,545 12,545 Secretary 2 (200) , , , ,408 15,604 Secretary 2 (223) , , , ,904 17,360 Secretary 2 (250) ,968 1,069 2, , ,499 19,467 Bookkeeper 1 (200) , , , ,408 15,604 Bookkeeper 1 (223) , , , ,904 17,360 Registrar (250) ,968 1,069 2, , ,499 19,467 Secretary 3 (223) ,760 1,129 2, , ,811 20,571 Secretary 3 (250) ,524 1,264 2, , ,505 23,029 Office Assist (Copy Clerk) (195) , , ,132 11,088 Office Assist (Receptionist) (250) , , , ,011 14,199 Library Media Assistant (200) , , , ,686 13,046 Safety & Sec Spec HS (250) ,392 1,713 3, , ,815 31,207 Safety & Sec Spec MS (223) ,848 1,289 2, , ,633 23,481 Security Aide (188) , , , ,139 14,651 Student Attendant (184) , , ,580 9,132 Custodial Manager 3 (250) ,524 1,264 1, , ,714 21,238 Custodial Manager 2 (250) ,968 1, , ,985 17,953 Custodial Manager 1 (250) , , ,338 15,038 Custodian 2 (250) , , ,907 13,095 Custodian 1 (250) , , ,455 11,059 Cafeteria Hostess (184) , ,472 Clinic Attendant (184) , , ,764 9,784 Specialist, Occupational & PT (195) ,080 1,460 3, , ,513 26,593 Sign Language Interpreter (195) ,080 1,460 3, , ,513 26,593 Network Specialist 1 (200) ,248 1,013 2, , ,215 18,463 Network Specialist 1 (223) ,760 1,129 2, , ,811 20,571 Network Specialist 2 (200) ,256 1,091 2, , ,613 19,869 Network Specialist 2 (223) ,876 1,215 2, , ,251 22,127 Network Specialist 2 (250) ,784 1,360 3, , ,001 24,785 Behavior Intervention Specialist (200) ,584 1,498 3, , ,711 27,295 School Parent Liaison (200) , , , ,408 15, August 2017

74 Positions Charts: Positions Schools Charts: Schools FY 2018 School Personnel Budget Allocation Chart 20% 16 Apr thru 15 May FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Position Salary Custodian Custodian Total 1.0 FTE Instructional Staff Obj. Code Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% Benefits Sal / Bene. Principal, Elem/Special (250) ,024 1,838 4, , ,459 33,483 Principal, High School (250) ,200 2,157 4, , ,101 39,301 Principal, Middle School (250) ,736 2,045 4, , ,526 37,262 Assistant Principal, Elem (223) ,712 1,355 3, , ,972 24,684 Assistant Principal, High (236) ,000 1,607 3, , ,269 29,269 Assistant Principal, Middle (223) ,992 1,529 3, , ,871 27,863 Administrative Coordinator (223) ,712 1,355 3, , ,972 24,684 Guidance Director, Middle (223) ,568 1,114 2, , ,735 20,303 Guidance Director, High (236) ,000 1,607 3, , ,269 29,269 Librarian (200) , , , ,140 18,196 Guidance Counselor, Elem (195) , , , ,008 17,728 Guidance Couns MS/HS (200) , , , ,140 18,196 Dir Student Activities, High (236) ,000 1,607 3, , ,269 29,269 Teacher (195) , , , ,008 17,728 Teacher (200) , , , ,140 18,196 Teacher (209) ,632 1,043 2, , ,367 18,999 Teacher (214) ,968 1,069 2, , ,499 19,467 School Nurse (RN) (200) , , , ,706 16,658 School Nurse (LPN) (200) , , ,938 10,402 Psychologist (223) ,568 1,114 2, , ,735 20,303 Social Worker (223) ,568 1,114 2, , ,735 20,303 Teacher Assistant (188) , ,928 6,824 Teacher Assistant (214) , ,192 7,760 Computer Technologist (188) , , ,835 10,035 Teacher on Special Assignment (195) , , , ,008 17,728 Teacher on Special Assignment (200) , , , ,140 18,196 Administrative Intern (200) , , , ,140 18,196 Support Staff Executive Secretary 1 (250) , , , ,668 16,524 Bookkeeper 3 (250) , , , ,668 16,524 Bookkeeper 2 (250) , , , ,336 15,352 Secretary 1 (200) , , ,363 8,363 Secretary 2 (200) , , ,938 10,402 Secretary 2 (223) , , , ,269 11,573 Secretary 2 (250) , , , ,665 12,977 Bookkeeper 1 (200) , , ,938 10,402 Bookkeeper 1 (223) , , , ,269 11,573 Registrar (250) , , , ,665 12,977 Secretary 3 (223) , , , ,875 13,715 Secretary 3 (250) , , , ,336 15,352 Office Assist (Copy Clerk) (195) , ,088 7,392 Office Assist (Receptionist) (250) , , ,674 9,466 Library Media Assistant (200) , , ,457 8,697 Safety & Sec Spec HS (250) ,928 1,142 2, , ,878 20,806 Safety & Sec Spec MS (223) , , , ,421 15,653 Security Aide (188) , , ,759 9,767 Student Attendant (184) , ,719 6,087 Custodial Manager 3 (250) , , ,142 14,158 Custodial Manager 2 (250) , , ,656 11,968 Custodial Manager 1 (250) , ,225 10,025 Custodian 2 (250) , ,938 8,730 Custodian 1 (250) , ,636 7,372 Cafeteria Hostess (184) , ,315 Clinic Attendant (184) , ,842 6,522 Specialist, Occupational & PT (195) , , , ,008 17,728 Sign Language Interpreter (195) , , , ,008 17,728 Network Specialist 1 (200) , , , ,478 12,310 Network Specialist 1 (223) , , , ,875 13,715 Network Specialist 2 (200) , , , ,742 13,246 Network Specialist 2 (223) , , , ,167 14,751 Network Specialist 2 (250) , , , ,668 16,524 Behavior Intervention Specialist (200) , , , ,140 18,196 School Parent Liaison (200) , , ,938 10, August 2017

75 FY 2018 School Personnel Budget Allocation Chart 10% 16 May thru 30 Jun FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Position Salary Custodian Custodian Total 1.0 FTE Instructional Staff Obj. Code Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% Benefits Sal / Bene. Principal, Elem/Special (250) , , , ,728 16,740 Principal, High School (250) ,100 1,079 2, , ,552 19,652 Principal, Middle School (250) ,368 1,023 2, , ,263 18,631 Assistant Principal, Elem (223) , , , ,486 12,342 Assistant Principal, High (236) , , , ,134 14,634 Assistant Principal, Middle (223) , , , ,936 13,932 Administrative Coordinator (223) , , , ,486 12,342 Guidance Director, Middle (223) , , ,867 10,151 Guidance Director, High (236) , , , ,134 14,634 Librarian (200) , , ,571 9,099 Guidance Counselor, Elem (195) , , ,504 8,864 Guidance Couns MS/HS (200) , , ,571 9,099 Dir Student Activities, High (236) , , , ,134 14,634 Teacher (195) , , ,504 8,864 Teacher (200) , , ,571 9,099 Teacher (209) , , ,682 9,498 Teacher (214) , , ,750 9,734 School Nurse (RN) (200) , , ,352 8,328 School Nurse (LPN) (200) , ,469 5,201 Psychologist (223) , , ,867 10,151 Social Worker (223) , , ,867 10,151 Teacher Assistant (188) , ,412 Teacher Assistant (214) , ,096 3,880 Computer Technologist (188) , ,417 5,017 Teacher on Special Assignment (195) , , ,504 8,864 Teacher on Special Assignment (200) , , ,571 9,099 Administrative Intern (200) , , ,571 9,099 Support Staff Executive Secretary 1 (250) , , ,333 8,261 Bookkeeper 3 (250) , , ,333 8,261 Bookkeeper 2 (250) , ,169 7,677 Secretary 1 (200) , ,182 4,182 Secretary 2 (200) , ,469 5,201 Secretary 2 (223) , ,635 5,787 Secretary 2 (250) , ,833 6,489 Bookkeeper 1 (200) , ,469 5,201 Bookkeeper 1 (223) , ,635 5,787 Registrar (250) , ,833 6,489 Secretary 3 (223) , ,936 6,856 Secretary 3 (250) , ,169 7,677 Office Assist (Copy Clerk) (195) , ,044 3,696 Office Assist (Receptionist) (250) , ,337 4,733 Library Media Assistant (200) , ,229 4,349 Safety & Sec Spec HS (250) , , ,938 10,402 Safety & Sec Spec MS (223) , ,212 7,828 Security Aide (188) , ,379 4,883 Student Attendant (184) , ,044 Custodial Manager 3 (250) , ,572 7,080 Custodial Manager 2 (250) , ,328 5,984 Custodial Manager 1 (250) , ,113 5,013 Custodian 2 (250) , ,365 Custodian 1 (250) , ,686 Cafeteria Hostess (184) , ,157 Clinic Attendant (184) , ,262 Specialist, Occupational & PT (195) , , ,504 8,864 Sign Language Interpreter (195) , , ,504 8,864 Network Specialist 1 (200) , ,739 6,155 Network Specialist 1 (223) , ,936 6,856 Network Specialist 2 (200) , ,871 6,623 Network Specialist 2 (223) , ,084 7,376 Network Specialist 2 (250) , , ,333 8,261 Behavior Intervention Specialist (200) , , ,571 9,099 School Parent Liaison (200) , ,469 5, August 2017

76 Central Office This section will focus on the budgeting particulars required specifically for central office departments. Some of the requirements have been touched upon in earlier sections but will be briefly reviewed to complete the full budget cycle within this section. However, it is the budget holders responsibility to become familiar with all of the content found within the Budget Manual. Budget Process Synopsis A brief synopsis of the budget process begins with the planning phase; each of the central office departments should review their department s strategies and goals for the next fiscal year. This process is not as formal as the schools strategic planning process and generally is left up to the associate superintendent for the central office function. However, it is recommended that each office review how they can individually help achieve or support schools in achieving both their School s Plan and the Division s Strategic Plan. It is the responsibility of the budget holder to discuss with their associate superintendent and know what is expected of their department with regard to strategic planning. During the planning phase, it is the responsibility of the central office budget holder to: Review both the Division s Strategic Plan and individual departments performance measures and revise performance measures where necessary; Prepare the proposed budget based on the allocation received and the resources identified for future needs; and Ensure the proposed budget reflects the department s future goals and balances with the allocation. As information is updated throughout the year, the budget holders modify their proposed budget into their approved budget. The budget holders should ensure their budgets remain aligned with the Division s Strategic Plan and continues to balance with the adjusted allocation. After September 30 of each year, actual student enrollment drives the revised budget. Central Office Departments Responsibilities Areas of Responsibility Under site-based management, the resources available to the School Division are allocated among both the schools and the central office support operations. These allocations are based on clearly defined roles and responsibilities. Control, use, responsibility, and accountability for resources associated with specific functions are assigned to whichever school or central office operation received the resource. 76 August 2017

77 For example, responsibility of the central office departments includes, but is not limited to, the following functions: Areas of Responsibility Responsibility Instructional Staff Support Staff Substitutes Overtime Supplies and Materials Library Materials Staff Development Areas of Inclusion Psychologists Visiting Teachers Social Workers School Nurse Attendance Personnel Gifted and Talented Recourse Teachers (K-3) Itinerant Special Education Teachers (Hearing Impaired Resource, Occupational Therapist, Physical Therapist, Speech Resource, Vision Impaired Recourse, and Interpreters) Title I Instruction Staff Elementary Strings Teachers Cafeteria Staff Maintenance Personnel Technology Support Specialist School instructional staff for long-term illness more than four consecutive days (reference page 56) School instructional staff for absences in support of activities initiated and required by central office departments Overtime for Divisionwide custodial cleaning service Overtime for community use activities Maintenance supplies and materials for standardized, Division approved equipment Required Divisionwide publications and forms Cafeteria supplies and materials Mandatory testing and assessment materials Supplies and materials for Title I program State and county film and audio-visual loan materials Central professional library materials Costs and fees for contract courses Tuition reimbursement 77 August 2017

78 Areas of Responsibility Responsibility Budget Manual Areas of Inclusion Costs related to mandated Divisionwide staff development activities Costs related to Divisionwide curriculum development activities Field Trips and Transportation Student transportation to and from school Special busing for educational programs outside of the base school Mileage Reimbursement Printing, Binding, and Publishing Services Equipment and Furniture (Additional and Replacement) Maintenance and Utilities Other Services and Fees Mileage reimbursement for specialists and itinerants employed by central office departments Mileage reimbursement for activities initiated by central office departments Mandated standard parent handbooks Standard Division forms including student discipline referrals, interim reports, and elementary report cards Code of Behavior Cafeteria kitchen equipment and furniture Vehicles for driver education Data processing equipment required for connection with the central mainframe computer network Lighting and mechanical systems for the school building Repair and maintenance of standard equipment Repair and maintenance of school buildings and grounds Utilities Contractual maintenance, repair and service agreements for musical instruments, data processing equipment, laboratory equipment, and other specialized equipment Snow removal for roads and parking areas Tuition for students attending residential schools Accreditation expenses and fees General liability, fire, and property insurance Homebound instruction 78 August 2017

79 Areas of Responsibility Responsibility Benefits for Central Office Department Employees Areas of Inclusion Adult Education, Alternative Education, and central Summer School programs Budget Manual Social Security for all eligible administrators, instructional, and support staff Virginia Retirement System benefits for all eligible administrators, instructional, and support staff Prince William County Public Schools Supplemental Retirement benefits for all eligible administrators, instructional, and support staff Health Insurance benefits for all eligible administrators, instructional, and support staff Social Security benefits for non-salary compensation including overtime, substitutes, supplemental pay, and temporary employees Group Life Insurance (GLI) benefits for all eligible administrators, instructional, and support staff Budget Management Procedures There are several types of management issues central office departments will encounter. This section lays out some of the guidelines and restrictions that should be considered during the management and budget process. Surplus/ Deficit Funds Surplus/Deficit Funds The School Division is currently authorized to carry-over approximately 1% of the approved budgeted funds from FY 2017 to FY This amount is authorized by the Board of County Supervisors to enable the School Board to close a fiscal year without incurring an over-all deficit balance. The School Board is required to expend all other funds appropriated for a fiscal year for expenses incurred during that fiscal year. The maximum carry-over funds for central office departments is the lesser of (1) the budget balance remaining after all expenses have been posted at the end of the fiscal year; or (2) 1% of the total approved budget rounded up to the nearest $1,000. An example of this calculation is as follows. Approved Budget = $6,627, % (.01) X $66, = $ 66, Maximum Carryover = $ 67, August 2017

80 If a department closes the fiscal year with a deficit balance, the deficit will be carried over to the next fiscal year. It is the department s responsibility to submit a plan for the elimination of the deficit. Refer to page 14. Flexibility in Expenditures Flexibility in Expenditures The central office budget holder is responsible for the proper budgeting and management of expenditures for all resources allocated to their department. This responsibility includes ensuring that expenditures and transfers are recorded using the proper unit, activity, and object codes. The budget holder does have some flexibility to transfer budgeted funds or expenditures in order to respond to changing program requirements. The budget holder has the authority to approve the transfer of budgeted funds or expenditures with the following exceptions: Transfers of budgeted monies from one fund to another fund (i.e., Operating Fund 001 to Construction Fund 007) require the prior approval of the associate superintendent, Superintendent, School Board, and Board of County Supervisors; and Central office departments are not permitted to transfer budgeted funds from salaries and benefits for vacant positions after July 1. Additional Revenue Additional Revenue If a department receives additional revenue from either state, federal, or local grants or other funding initiatives, the funds must be properly recorded and budgeted. It is the responsibility of the budget holder to notify the appropriate associate superintendent prior to accepting funds. An Expense Budget Transfer Request form is required for this transaction. Budget Reallocations Budget Reallocations Budget reallocations are the transfer of budgeted funds from one account code to another. The primary reason for transferring budgeted funds is to ensure that sufficient funds are available in an account prior to charging expenditures. It may also be utilized to provide additional funds should an account code be overspent due to a price change. Budget holders may initiate transfers of budgeted funds within their respective agency by entering a Transfer Budget (TB) online. The Budget Office approves transfers online primarily to maintain the distinction between salary and non-salary accounts. Expense Budget Transfer (EB): A transaction that is used to modify budget authority in a specific account. This transaction can be used to set up an account, modify the budget 80 August 2017

81 authority that is currently in a given account, increase or decrease (amend) the budget authority that exists in a specific account, or transfer budget authority between accounts. This transaction may be used without regard to the actual expense activity in a given account. It is generally inappropriate to have a negative balance in a budget account. An Expense Budget Transfer Request Form (EB1) is used to transfer budgeted funds between departments and when the department s budget increases due to new revenue. The completed form is submitted to the Supervisor of Budget for approval and posting. Expenditure Transfers Expenditure Transfers Journal Voucher (JV): A transaction that is used to correct or modify a transaction related to actual expenditures that was either incomplete or incorrect. There must be activity in the account that is being modified. A journal voucher to an account which has had no activity is an incorrect transaction. This transaction is not used to modify available budgetary balance or to transfer "budget" between accounts by modifying expenditures. A JV that creates a negative (credit) balance in an expenditure account is inappropriate. An expenditure transfer is generally used to transfer an expenditure or charge from one department (budget holder) to another. This transaction is completed after expenditures are posted and is used to match the expenditure to the proper budget code. A Journal Voucher Request Form (JV) is completed and submitted to the Finance Accounting Office. An example follows: When a school contracts with Maintenance for a project, the direct expenses for the project are charged to the Maintenance budget. Once the project is completed, the appropriate expense for the project is charged to the school and credited to Maintenance via a Journal Voucher Request Form (JV1). Budget Adjustments Budget Adjustments Since the School Division s allocations are based on projected revenues, some adjustments may be required if these revenues change during the fiscal year. This may also require adjustments in central office department s budgets which will be adjusted by the Budget Office. Allocations Allocations Central Office Departments receive a fixed allocation, per-pupil allocation, and may receive an equipment replacement allocation. The fixed allocation provides funding for the baseline staff in the department. As each central office department has a unique function, each will have a different fixed allocation amount as appropriate. Each central office department will also receive a per-pupil allocation based on the per-pupil support cost of their function multiplied by the Divisionwide student enrollment. The per-pupil allocation provides for the additional staff, materials, supplies, services, and additional equipment 81 August 2017

82 necessary to support the departments function. Lastly, central office departments may receive an equipment replacement allocation. Administrative Association Fees Association Fees All central office departments in the Operating Fund receive funds for administrator s association fees. This is a defined benefit by regulation. It is the responsibility of the budget holder to budget and expend the funds through object code The responsibility of how much of the allocation will be budgeted and spent for association fees falls on the budget holder. Positions: Management and Budgeting Positions Management Central office departments, with the exception of Grants and School Food & Nutrition Services, must use the below Central Office Personnel Budget Allocation Charts when budgeting for positions. The charts are based on the calculated average salary and benefits listed by pay grade and contract length. The fiscal year is divided into 10 date ranges, each of which provide the amount of funds required to cover salary and benefits for each position from that date period to the end of the fiscal year. Note, each chart is 10% less than the previous. When a change in positions results in an increase or transfer after July 1, the department shall use the appropriate chart corresponding with the date range in which the change takes place to complete a Transfer Budget (TB) form online to move the appropriate amount of money to cover the increase or to follow the employee to his/her new unit. In addition to the above TB, the department is required to: Complete a Personnel Requisition Form (see instructions in the WinOcular Workflow handbook); and Send an to Budget Office personnel describing the situation. Approval by the appropriate associate superintendent, the Budget Office, and the Human Resources Department is required for any position changes. The pages at the end of this section contain the salary charts mentioned above. Grant Departments Management and Budgeting Grant Management During budget development, any multi-fiscal year grant shall only budget for those expenditures planned in the Prince William County Public School s fiscal year (July 1 through June 30). This process will reduce the amount of carry-over budget adjustments, if necessary, to the next fiscal year. Budgeting the entire amount of a multi-year grant in one fiscal year erroneously inflates the Division s budget. 82 August 2017

83 Grant Positions Grant departments shall budget for positions using actual salaries and benefits costs instead of the average. This is required because major grants are 100% reimbursable from their respective funding sources for actual costs. Grant departments shall ensure no vacant positions are budgeted after September 30. If a budgeted vacant position exists after September 30, an shall be sent to the Budget Office explaining the situation, coupled with a Transfer Budget (TB) which must be processed online to transfer budget from salary and benefits accounts to discretionary accounts. This process is required to ensure that after September 30, the budget accurately reflects the amount required for the actual positions recorded on the personnel roster reports. If a new position is requested at a later date, all of the following are required: (1) Personnel Requisition Form; (2) memorandum or ; and (3) a Transfer Budget online form. If actual salary and benefits costs are not available at the time of the request, use the enclosed Central Office Personnel Budget Allocation Charts found on the following pages for estimates. Once the actual costs are available, a Transfer Budget is required to adjust the budgeted amounts to actual costs for salary and benefits. School Food & Nutrition Services Fund 10: Management and Budgeting School Food & Nutrition Services Management School Food & Nutrition Services Positions During budget development, the Office of School Food & Nutrition Services shall budget for all expenditures planned in the Prince William County Public School's fiscal year July 1 through June 30. The Office of School Food & Nutrition Services shall budget for positions using actual salaries and benefits costs. This is required because the department is 100% selfsupporting. The Office of School Food & Nutrition Services shall ensure no vacant positions are budgeted after September 30. If a budgeted vacant position exists after September 30, an shall be sent to the Budget Office explaining the situation coupled with a Transfer Budget which must be processed online to transfer budget from salary and benefits accounts to discretionary accounts. This process is required to ensure that after September 30, the budget accurately reflects the amount required for the actual positions recorded on the personnel roster report. If a new position is requested at a later date, all of the following are required: (1) Personnel Requisition Form; (2) ; and (3) a Transfer Budget online form. If actual salary and benefits costs are not available at the time of the request, use the enclosed Central Office Personnel Budget Allocation Charts found on the following pages for estimates. Once the actual costs are available, a Transfer Budget is required to adjust the budgeted amounts to actual costs for salary and benefits. 83 August 2017

84 Allocation Charts The following pages provide the charts needed to calculate any changes throughout the year. 84 August 2017

85 FY 2018 Central Office Personnel Budget Allocation Chart 100% 01 Jul thru 30 Sep FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Total for Salary /Prof 2210/Trades /Prof 2400/Trades 1.0 FTE 1.0 FTE Days Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% VRS/Prof VRS/Trades use one use one Grade ,720 2,121 4,865 1, , ,634 35,629 Grade ,108 1,615 3,704 1, , ,419 27,131 Grade ,370 1,711 3,926 1, , ,177 28,752 Grade ,680 2,194 5,033 1, , ,971 36,862 Bus Attendant Gr ,451 1,871 1, , ,427 Grade ,960 2,598 5,960 2, , ,330 43,649 Grade ,155 2,154 4,941 1, , ,240 36,188 Grade ,952 2,291 5,257 2, , ,744 38,497 Grade ,440 2,864 6,571 2, , ,180 48,121 Grade ,704 2,196 5,038 1, , ,006 36,894 Bus Driver Grade ,080 2,148 1, , ,091 Grade ,200 2,387 5,476 2, , ,485 40,103 Grade ,788 2,661 6,105 2, , ,484 44,713 Grade ,000 2,984 6,845 2, , ,356 50,128 Grade ,268 2,622 6,014 2, , ,760 44,045 Bus Driver Grade ,523 2,565 2, , ,088 Grade ,248 2,849 6,537 2, , ,912 47,874 Grade ,532 3,177 7,289 2, , ,883 53,381 Grade ,560 3,562 8,171 3, , ,890 59,843 Grade ,420 3,169 7,269 2, , ,728 53,238 Grade ,962 3,287 7,540 2, , ,877 55,220 Grade ,064 3,371 7,733 2, , ,412 56,636 Grade ,131 3,759 8,622 3, , ,474 63,149 Grade ,080 4,214 9,667 3, , ,766 70,795 Grade ,424 3,628 8,323 3, , ,095 60,954 Grade ,878 4,045 9,280 3, , ,696 67,964 Grade ,280 4,535 10,404 3, , ,619 76,193 Grade ,280 3,540 8,122 3, , ,500 59,483 Grade ,046 3,752 8,608 3, , ,356 63,039 Grade ,089 4,291 9,844 3, , ,172 72,092 Grade ,880 4,810 11,035 4, , ,635 80,819 Grade ,314 3,926 9,006 3, , ,517 65,954 Grade ,776 4,267 9,789 3, , ,736 71,690 Grade ,720 5,334 12,236 4, , ,169 89,611 Grade ,640 5,710 13,099 5, , ,026 95,935 Grade ,600 4,865 11, , ,639 Grade ,173 6,133 14, ,661 1, ,736 Grade ,880 6,876 15, ,831 1, ,266 Grade ,457 6,231 14, ,816 1, ,527 Grade ,320 6,986 16, ,004 1, ,273 Grade ,522 6,772 15, ,667 1, ,374 Grade ,240 7,592 17, ,958 1, ,311 Grade ,690 8,085 18, ,736 1, ,301 Grade ,960 8,565 19, ,491 1, ,039 Grade ,240 8,510 19, ,404 1, ,035 Grade ,120 9,189 21, ,474 1, ,411 Grade ,680 10,227 23,461 1,083 16,108 1, ,310 Grade ,000 10,787 24,746 1,142 16,991 1, ,513 Grade ,200 11,108 25,483 1,176 17,497 1, , August 2017

86 FY 2018 Central Office Personnel Budget Allocation Chart 90% 01 Oct thru 15 Oct FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Total for Salary /Prof 2210/Trades /Prof 2400/Trades 1.0 FTE 1.0 FTE Days Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% VRS/Prof VRS/Trades use one use one Grade ,948 1,909 4,378 1, , ,770 32,066 Grade ,997 1,453 3,334 1, , ,476 24,417 Grade ,133 1,540 3,533 1, , ,059 25,877 Grade ,812 1,975 4,530 1, , ,974 33,176 Bus Attendant Gr ,495 1,721 1, , ,913 Grade ,564 2,338 5,364 2, , ,597 39,284 Grade ,340 1,939 4,447 1, , ,316 32,569 Grade ,957 2,062 4,731 1, , ,569 34,647 Grade ,696 2,578 5,914 2, , ,962 43,309 Grade ,834 1,976 4,534 1, , ,004 33,203 Bus Driver Grade ,272 1,933 1, , ,482 Grade ,080 2,148 4,928 1, , ,135 36,091 Grade ,309 2,395 5,495 2, , ,636 40,242 Grade ,100 2,685 6,160 2, , ,919 45,114 Grade ,841 2,359 5,413 2, , ,983 39,639 Bus Driver Grade ,171 2,308 2, , ,778 Grade ,523 2,565 5,883 2, , ,722 43,088 Grade ,379 2,859 6,560 2, , ,095 48,043 Grade ,904 3,206 7,354 2, , ,401 53,859 Grade ,278 2,852 6,542 2, , ,954 47,913 Grade ,666 2,958 6,786 2, , ,889 49,697 Grade ,658 3,034 6,960 2, , ,272 50,973 Grade ,218 3,383 7,760 2, , ,626 56,833 Grade ,572 3,792 8,700 3, , ,088 63,714 Grade ,682 3,265 7,491 2, , ,486 54,859 Grade ,590 3,641 8,352 3, , ,326 61,167 Grade ,352 4,081 9,363 3, , ,356 68,573 Grade ,652 3,186 7,310 2, , ,050 53,535 Grade ,141 3,377 7,747 2, , ,520 56,735 Grade ,480 3,862 8,859 3, , ,354 64,882 Grade ,592 4,329 9,932 3, , ,871 72,736 Grade ,183 3,533 8,105 3, , ,365 59,359 Grade ,198 3,840 8,810 3, , ,962 64,520 Grade ,748 4,800 11,012 4, , ,451 80,649 Grade ,176 5,139 11,789 4, , ,623 86,342 Grade ,240 4,379 10, , ,776 Grade ,156 5,520 12, , ,563 Grade ,892 6,188 14, ,747 1, ,739 Grade ,311 5,608 12, , ,173 Grade ,188 6,287 14, ,904 1, ,546 Grade ,670 6,095 13, ,600 1, ,036 Grade ,316 6,833 15, ,763 1, ,480 Grade ,121 7,277 16, ,462 1, ,570 Grade ,764 7,708 17, ,142 1, ,434 Grade ,116 7,659 17, ,064 1, ,532 Grade ,108 8,270 18, ,027 1, ,670 Grade ,312 9,204 21, ,498 1, ,680 Grade ,900 9,708 22,271 1,028 15,291 1, ,860 Grade ,680 9,997 22,934 1,059 15,747 1, , August 2017

87 Positions Charts: Grade Level FY 2018 Central Office Personnel Budget Allocation Chart 80% 16 Oct thru 15 Nov FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Total for Salary /Prof 2210/Trades /Prof 2400/Trades 1.0 FTE 1.0 FTE Days Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% VRS/Prof VRS/Trades use one use one Grade ,176 1,696 3,892 1, , ,907 28,503 Grade ,886 1,292 2,963 1, , ,534 21,704 Grade ,896 1,369 3,141 1, , ,941 23,001 Grade ,944 1,755 4,027 1, , ,978 29,491 Bus Attendant Gr ,996 1,530 1, , ,702 Grade ,168 2,078 4,768 1, , ,864 34,919 Grade ,524 1,723 3,953 1, , ,391 28,949 Grade ,962 1,833 4,205 1, , ,395 30,798 Grade ,952 2,291 5,257 2, , ,744 38,497 Grade ,963 1,757 4,030 1, , ,004 29,515 Bus Driver Grade ,464 1,718 1, , ,872 Grade ,960 1,909 4,380 1, , ,786 32,081 Grade ,830 2,129 4,884 1, , ,787 35,770 Grade ,200 2,387 5,476 2, , ,485 40,103 Grade ,414 2,097 4,811 1, , ,206 35,234 Bus Driver Grade ,818 2,052 1, , ,469 Grade ,798 2,280 5,230 1, , ,530 38,299 Grade ,226 2,542 5,831 2, , ,307 42,705 Grade ,248 2,849 6,537 2, , ,912 47,874 Grade ,136 2,535 5,815 2, , ,181 42,589 Grade ,370 2,629 6,032 2, , ,901 44,175 Grade ,251 2,697 6,187 2, , ,131 45,309 Grade ,305 3,007 6,898 2, , ,779 50,518 Grade ,064 3,371 7,733 2, , ,412 56,636 Grade ,939 2,902 6,658 2, , ,875 48,763 Grade ,302 3,236 7,424 2, , ,956 54,370 Grade ,424 3,628 8,323 3, , ,095 60,954 Grade ,024 2,832 6,498 2, , ,600 47,586 Grade ,237 3,002 6,886 2, , ,685 50,432 Grade ,871 3,433 7,875 3, , ,537 57,673 Grade ,304 3,848 8,828 3, , ,108 64,655 Grade ,051 3,140 7,204 2, , ,213 52,764 Grade ,621 3,414 7,831 2, , ,189 57,352 Grade ,776 4,267 9,789 3, , ,736 71,690 Grade ,712 4,568 10,479 4, , ,220 76,748 Grade ,880 3,892 8, , ,911 Grade ,138 4,907 11, , ,390 Grade ,904 5,501 12, , ,212 Grade ,166 4,985 11, , ,823 Grade ,056 5,589 12, , ,818 Grade ,818 5,418 12, , ,701 Grade ,392 6,073 13, ,567 1, ,648 Grade ,552 6,468 14, ,189 1, ,841 Grade ,568 6,852 15, ,793 1, ,831 Grade ,992 6,808 15, ,724 1, ,029 Grade ,096 7,351 16, ,580 1, ,929 Grade ,944 8,181 18, ,887 1, ,048 Grade ,800 8,629 19, ,592 1, ,209 Grade ,160 8,886 20, ,997 1, , August 2017

88 Positions Charts: Grade Level FY 2018 Central Office Personnel Budget Allocation Chart 70% 16 Nov thru 15 Dec FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Total for Salary /Prof 2210/Trades /Prof 2400/Trades 1.0 FTE 1.0 FTE Days Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% VRS/Prof VRS/Trades use one use one Grade ,404 1,484 3,405 1, , ,042 24,939 Grade ,776 1,130 2, , ,594 18,992 Grade ,659 1,198 2,748 1, , ,824 20,127 Grade ,076 1,536 3,523 1, , ,980 25,804 Bus Attendant Gr ,496 1,338 1, , ,487 Grade ,772 1,819 4,172 1, , ,132 30,555 Grade ,709 1,508 3,459 1, , ,469 25,332 Grade ,966 1,604 3,680 1, , ,221 26,948 Grade ,208 2,005 4,600 1, , ,526 33,685 Grade ,093 1,537 3,526 1, , ,003 25,825 Bus Driver Grade ,656 1,504 1, , ,264 Grade ,840 1,671 3,833 1, , ,439 28,071 Grade ,352 1,863 4,274 1, , ,939 31,299 Grade ,300 2,088 4,791 1, , ,048 35,089 Grade ,988 1,835 4,210 1, , ,432 30,832 Bus Driver Grade ,466 1,795 1, , ,161 Grade ,074 1,995 4,576 1, , ,340 33,514 Grade ,072 2,224 5,102 1, , ,517 37,366 Grade ,592 2,493 5,720 2, , ,423 41,890 Grade ,994 2,218 5,088 1, , ,409 37,266 Grade ,073 2,301 5,278 2, , ,914 38,654 Grade ,845 2,360 5,413 2, , ,989 39,646 Grade ,392 2,631 6,036 2, , ,933 44,205 Grade ,556 2,950 6,767 2, , ,736 49,556 Grade ,197 2,540 5,826 2, , ,267 42,669 Grade ,015 2,832 6,496 2, , ,588 47,576 Grade ,496 3,174 7,283 2, , ,833 53,334 Grade ,396 2,478 5,685 2, , ,149 41,638 Grade ,332 2,626 6,025 2, , ,848 44,127 Grade ,262 3,004 6,890 2, , ,719 50,463 Grade ,016 3,367 7,725 2, , ,346 56,574 Grade ,920 2,748 6,304 2, , ,062 46,168 Grade ,043 2,987 6,852 2, , ,414 50,182 Grade ,804 3,734 8,565 3, , ,018 62,728 Grade ,248 3,997 9,170 3, , ,818 67,154 Grade ,520 3,406 7, , ,048 Grade ,121 4,293 9, , ,216 Grade ,916 4,813 11, , ,686 Grade ,020 4,362 10, , ,469 Grade ,924 4,890 11, , ,091 Grade ,965 4,740 10, , ,361 Grade ,468 5,314 12, , ,818 Grade ,983 5,660 12, , ,110 Grade ,372 5,995 13, ,444 1, ,227 Grade ,868 5,957 13, ,383 1, ,525 Grade ,084 6,432 14, ,132 1, ,188 Grade ,576 7,159 16, ,276 1, ,418 Grade ,700 7,551 17, ,893 1, ,558 Grade ,640 7,775 17, ,248 1, , August 2017

89 Positions Charts: Grade Level FY 2018 Central Office Personnel Budget Allocation Chart 60% 16 Dec thru 15 Jan FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Total for Salary /Prof 2210/Trades /Prof 2400/Trades 1.0 FTE 1.0 FTE Days Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% VRS/Prof VRS/Trades use one use one Grade ,632 1,272 2,919 1, , ,180 21,377 Grade , , , ,652 16,279 Grade ,422 1,027 2, , ,707 17,252 Grade ,208 1,316 3,020 1, , ,982 22,117 Bus Attendant Gr ,997 1,147 1, , ,274 Grade ,376 1,559 3,576 1, , ,398 26,189 Grade ,893 1,292 2,965 1, , ,544 21,713 Grade ,971 1,375 3,154 1, , ,047 23,099 Grade ,464 1,718 3,942 1, , ,307 28,872 Grade ,222 1,317 3,022 1, , ,001 22,135 Bus Driver Grade ,848 1,289 1, , ,655 Grade ,720 1,432 3,285 1, , ,090 24,061 Grade ,873 1,597 3,663 1, , ,090 26,828 Grade ,400 1,790 4,107 1, , ,614 30,077 Grade ,561 1,573 3,608 1, , ,656 26,428 Bus Driver Grade ,114 1,539 1, , ,853 Grade ,349 1,710 3,922 1, , ,148 28,726 Grade ,919 1,906 4,373 1, , ,729 32,028 Grade ,936 2,137 4,903 1, , ,934 35,906 Grade ,852 1,901 4,362 1, , ,637 31,943 Grade ,777 1,972 4,524 1, , ,926 33,132 Grade ,438 2,023 4,640 1, , ,847 33,981 Grade ,479 2,255 5,174 1, , ,085 37,889 Grade ,048 2,528 5,800 2, , ,059 42,477 Grade ,454 2,177 4,994 1, , ,657 36,572 Grade ,727 2,427 5,568 2, , ,218 40,779 Grade ,568 2,721 6,242 2, , ,571 45,716 Grade ,768 2,124 4,873 1, , ,700 35,690 Grade ,428 2,251 5,165 1, , ,014 37,824 Grade ,653 2,574 5,906 2, , ,902 43,254 Grade ,728 2,886 6,621 2, , ,581 48,492 Grade ,788 2,355 5,403 2, , ,908 39,571 Grade ,466 2,560 5,873 2, , ,641 43,014 Grade ,832 3,200 7,342 2, , ,302 53,767 Grade ,784 3,426 7,860 3, , ,416 57,561 Grade ,160 2,919 6, , ,183 Grade ,104 3,680 8, , ,043 Grade ,928 4,125 9, , ,158 Grade ,874 3,739 8, , ,115 Grade ,792 4,192 9, , ,364 Grade ,113 4,063 9, , ,023 Grade ,544 4,555 10, , ,986 Grade ,414 4,851 11, , ,380 Grade ,176 5,139 11, , ,623 Grade ,744 5,106 11, , ,022 Grade ,072 5,514 12, , ,448 Grade ,208 6,136 14, ,665 1, ,787 Grade ,600 6,472 14, ,194 1, ,906 Grade ,120 6,665 15, ,498 1, , August 2017

90 FY 2018 Central Office Personnel Budget Allocation Chart 50% 16 Jan thru 15 Feb FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Total for Salary /Prof 2210/Trades /Prof 2400/Trades 1.0 FTE 1.0 FTE Days Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% VRS/Prof VRS/Trades use one use one Grade ,860 1,060 2, , ,316 17,814 Grade , , , ,708 13,564 Grade , , , ,590 14,378 Grade ,340 1,097 2, , ,986 18,431 Bus Attendant Gr , , ,063 Grade ,980 1,299 2,980 1, , ,665 21,824 Grade ,078 1,077 2, , ,620 18,094 Grade ,976 1,146 2,628 1, , ,872 19,249 Grade ,720 1,432 3,285 1, , ,090 24,061 Grade ,352 1,098 2, , ,002 18,446 Bus Driver Grade ,040 1, , ,046 Grade ,600 1,193 2,738 1, , ,741 20,050 Grade ,394 1,331 3,053 1, , ,243 22,357 Grade ,500 1,492 3,422 1, , ,177 25,063 Grade ,134 1,311 3,007 1, , ,880 22,023 Bus Driver Grade ,762 1,282 1, , ,545 Grade ,624 1,425 3,269 1, , ,957 23,938 Grade ,766 1,589 3,644 1, , ,941 26,690 Grade ,280 1,781 4,086 1, , ,446 29,922 Grade ,710 1,584 3,635 1, , ,864 26,619 Grade ,481 1,643 3,770 1, , ,937 27,608 Grade ,032 1,685 3,867 1, , ,706 28,317 Grade ,566 1,879 4,311 1, , ,237 31,574 Grade ,540 2,107 4,833 1, , ,383 35,398 Grade ,712 1,814 4,161 1, , ,047 30,477 Grade ,439 2,023 4,640 1, , ,848 33,982 Grade ,640 2,267 5,202 1, , ,309 38,096 Grade ,140 1,770 4,061 1, , ,249 29,741 Grade ,523 1,876 4,304 1, , ,178 31,519 Grade ,045 2,145 4,922 1, , ,085 36,045 Grade ,440 2,405 5,518 2, , ,819 40,411 Grade ,657 1,963 4,503 1, , ,759 32,978 Grade ,888 2,133 4,894 1, , ,867 35,844 Grade ,860 2,667 6,118 2, , ,585 44,806 Grade ,320 2,855 6,550 2, , ,013 47,967 Grade ,800 2,433 5, , ,321 Grade ,087 3,067 7, , ,869 Grade ,940 3,438 7, , ,633 Grade ,729 3,116 7, , ,765 Grade ,660 3,493 8, , ,636 Grade ,261 3,386 7, , ,687 Grade ,620 3,796 8, , ,155 Grade ,845 4,043 9, , ,650 Grade ,980 4,282 9, , ,018 Grade ,620 4,255 9, , ,518 Grade ,060 4,595 10, , ,706 Grade ,840 5,113 11, , ,154 Grade ,500 5,393 12, , ,256 Grade ,600 5,554 12, , , August 2017

91 Positions Charts: Positions Grade Level Charts: Grade Level FY 2018 Central Office Personnel Budget Allocation Chart 40% 16 Feb thru 15 Mar FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Total for Salary /Prof 2210/Trades /Prof 2400/Trades 1.0 FTE 1.0 FTE Days Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% VRS/Prof VRS/Trades use one use one Grade , , , ,453 14,251 Grade , , , ,767 10,852 Grade , , , ,470 11,500 Grade , , , ,988 14,745 Bus Attendant Gr , , ,851 Grade ,584 1,039 2, , ,932 17,459 Grade , , , ,696 14,476 Grade , , , ,699 15,400 Grade ,976 1,146 2,628 1, , ,872 19,249 Grade , , , ,002 14,757 Bus Driver Grade , , ,436 Grade , , , ,393 16,040 Grade ,915 1,064 2, , ,393 17,885 Grade ,600 1,193 2,738 1, , ,741 20,050 Grade ,707 1,049 2, , ,105 17,619 Bus Driver Grade ,409 1, , ,236 Grade ,899 1,140 2,615 1, , ,765 19,150 Grade ,613 1,271 2,916 1, , ,155 21,354 Grade ,624 1,425 3,269 1, , ,957 23,938 Grade ,568 1,267 2,908 1, , ,090 21,294 Grade ,185 1,315 3,016 1, , ,951 22,088 Grade ,626 1,348 3,093 1, , ,565 22,655 Grade ,652 1,503 3,449 1, , ,388 25,258 Grade ,032 1,685 3,867 1, , ,706 28,317 Grade ,970 1,451 3,329 1, , ,439 24,383 Grade ,151 1,618 3,712 1, , ,478 27,185 Grade ,712 1,814 4,161 1, , ,047 30,477 Grade ,512 1,416 3,249 1, , ,801 23,794 Grade ,618 1,501 3,443 1, , ,342 25,215 Grade ,436 1,716 3,938 1, , ,270 28,837 Grade ,152 1,924 4,414 1, , ,054 32,328 Grade ,526 1,570 3,602 1, , ,606 26,381 Grade ,310 1,707 3,915 1, , ,093 28,675 Grade ,888 2,133 4,894 1, , ,867 35,844 Grade ,856 2,284 5,240 2, , ,611 38,374 Grade ,440 1,946 4, , ,456 Grade ,069 2,453 5, , ,694 Grade ,952 2,750 6, , ,106 Grade ,583 2,493 5, , ,411 Grade ,528 2,794 6, , ,910 Grade ,409 2,709 6, , ,350 Grade ,696 3,037 6, , ,325 Grade ,276 3,234 7, , ,919 Grade ,784 3,426 7, , ,416 Grade ,496 3,404 7, , ,014 Grade ,048 3,676 8, , ,964 Grade ,472 4,091 9, , ,523 Grade ,400 4,315 9, , ,605 Grade ,080 4,443 10, , , August 2017

92 FY 2018 Central Office Personnel Budget Allocation Chart 30% 16 Mar thru 15 Apr FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Total for Salary /Prof 2210/Trades /Prof 2400/Trades 1.0 FTE 1.0 FTE Days Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% VRS/Prof VRS/Trades use one use one Grade , , , ,589 10,688 Grade , , ,824 8,138 Grade , , ,353 8,625 Grade , , , ,992 11,059 Bus Attendant Gr , ,638 Grade , , , ,199 13,095 Grade , , , ,772 10,857 Grade , , , ,524 11,550 Grade , , , ,653 14,436 Grade , , , ,002 11,069 Bus Driver Grade , , ,826 Grade , , , ,046 12,031 Grade , , , ,546 13,414 Grade , , , ,306 15,038 Grade , , , ,327 13,213 Bus Driver Grade , , ,926 Grade , , , ,573 14,362 Grade , , , ,365 16,014 Grade ,968 1,069 2, , ,467 17,953 Grade , , , ,319 15,972 Grade , , , ,963 16,566 Grade ,219 1,011 2, , ,423 16,990 Grade ,739 1,128 2, , ,542 18,944 Grade ,524 1,264 2,900 1, , ,029 21,238 Grade ,227 1,088 2, , ,827 18,285 Grade ,863 1,214 2,784 1, , ,108 20,388 Grade ,784 1,360 3,121 1, , ,785 22,857 Grade ,884 1,062 2, , ,350 17,845 Grade ,714 1,126 2, , ,507 18,912 Grade ,827 1,287 2,953 1, , ,451 21,627 Grade ,864 1,443 3,311 1, , ,291 24,246 Grade ,394 1,178 2,702 1, , ,456 19,787 Grade ,733 1,280 2,937 1, , ,321 21,507 Grade ,916 1,600 3,671 1, , ,150 26,882 Grade ,392 1,713 3,930 1, , ,207 Grade ,080 1,460 3, , ,593 Grade ,052 1,840 4, , ,521 Grade ,964 2,063 4, , ,579 Grade ,437 1,869 4, , ,058 Grade ,396 2,096 4, , ,182 Grade ,557 2,032 4, , ,013 Grade ,772 2,278 5, , ,494 Grade ,707 2,426 5, , ,191 Grade ,588 2,569 5, , ,811 Grade ,372 2,553 5, , ,510 Grade ,036 2,757 6, , ,223 Grade ,104 3,068 7, , ,893 Grade ,300 3,236 7, , ,954 Grade ,560 3,332 7, , , August 2017

93 FY 2018 Central Office Personnel Budget Allocation Chart 20% 16 Apr thru 15 May Positions Charts: Grade Level FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Total for Salary /Prof 2210/Trades /Prof 2400/Trades 1.0 FTE 1.0 FTE Days Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% VRS/Prof VRS/Trades use one use one Grade , ,727 7,126 Grade , ,884 5,426 Grade , ,235 5,750 Grade , , ,994 7,372 Bus Attendant Gr , ,423 Grade , , ,466 8,730 Grade , ,849 7,239 Grade , , ,348 7,699 Grade , , ,436 9,624 Grade , , ,002 7,379 Bus Driver Grade , ,219 Grade , , ,697 8,021 Grade , , ,696 8,942 Grade , , ,871 10,025 Grade , , ,553 8,810 Bus Driver Grade , ,618 Grade , , ,383 9,576 Grade , , , ,576 10,675 Grade , , , ,977 11,968 Grade , , ,546 10,648 Grade , , , ,975 11,044 Grade , , , ,282 11,326 Grade , , , ,695 12,630 Grade , , , ,352 14,158 Grade , , , ,220 12,191 Grade , , , ,740 13,594 Grade , , , ,524 15,239 Grade , , , ,899 11,896 Grade , , , ,669 12,606 Grade , , , ,635 14,419 Grade , , , ,527 16,164 Grade , , , ,303 13,191 Grade , , , ,546 14,337 Grade ,944 1,067 2, , ,434 17,923 Grade ,928 1,142 2,620 1, , ,806 19,188 Grade , , , ,728 Grade ,035 1,227 2, , ,348 Grade ,976 1,375 3, , ,053 Grade ,291 1,246 2, , ,704 Grade ,264 1,397 3, , ,454 Grade ,704 1,354 3, , ,673 Grade ,848 1,518 3, , ,662 Grade ,138 1,617 3, , ,460 Grade ,392 1,713 3, , ,207 Grade ,248 1,702 3, , ,007 Grade ,024 1,838 4, , ,483 Grade ,736 2,045 4, , ,262 Grade ,200 2,157 4, , ,301 Grade ,040 2,222 5, , , August 2017

94 FY 2018 Central Office Personnel Budget Allocation Chart 10% 16 May thru 30 Jun FICA VRS VRS PWCS Ret. HMP GLI GLI Total for Total for Salary /Prof 2210/Trades /Prof 2400/Trades 1.0 FTE 1.0 FTE Days Budget 7.65% 17.55% 6.71% 0.81% 12.05% 1.31% 1.31% VRS/Prof VRS/Trades use one use one Grade , ,862 3,562 Grade , ,941 2,713 Grade , ,118 2,875 Grade , ,997 3,686 Bus Attendant Gr , ,212 Grade , ,733 4,365 Grade , ,924 3,619 Grade , ,174 3,849 Grade , ,217 4,811 Grade , ,001 3,690 Bus Driver Grade , ,609 Grade , ,349 4,010 Grade , ,849 4,471 Grade , ,435 5,013 Grade , ,776 4,405 Bus Driver Grade , ,308 Grade , ,192 4,788 Grade , ,788 5,338 Grade , ,489 5,984 Grade , ,773 5,324 Grade , ,988 5,522 Grade , ,141 5,664 Grade , ,847 6,315 Grade , ,677 7,080 Grade , ,608 6,094 Grade , ,370 6,797 Grade , , ,261 7,619 Grade , ,450 5,949 Grade , ,836 6,304 Grade , ,816 7,208 Grade , , ,764 8,082 Grade , ,151 6,595 Grade , ,774 7,169 Grade , , ,716 8,960 Grade , , ,402 9,593 Grade , , ,864 Grade , , ,173 Grade , , , ,527 Grade , , ,354 Grade , , , ,728 Grade , , , ,338 Grade , , , ,831 Grade , , , ,731 Grade , , , ,604 Grade , , , ,503 Grade , , , ,740 Grade ,368 1,023 2, , ,631 Grade ,100 1,079 2, , ,652 Grade ,520 1,111 2, , , August 2017

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96 Bookkeeping/Supplemental Information Budget Manual This section of the manual has been included because it is essential for all bookkeepers Divisionwide to be aware of all financial related transactions affecting the School Division and their respective departments. Information found within this section is a supplement to training received from the Office of Financial Services Training Specialist, and therefore is an overview at best. Questions and assistance on how to perform specific transactions should be first directed to the Finance Training Specialist. Budget Reconciliation Reconciliation is the process of verifying and correcting all financial transactions on the financial system (AMS Advantage Financial). Each bookkeeper shall reconcile their respective department s budget on a regular basis with a target of once a month for most accounts and twice for those high activity accounts. Financial Transaction Terms Bookkeepers should maintain a record of all transactions affecting their respective school/department in order to review postings to the school/department accounts for errors. A list of many of the financial transactions budget holders and bookkeepers should be familiar with during this process are: Budget Transfers Transaction Types Budget transfers are defined as those funds reallocated from one account string to another either within the respective school/department account strings or between departments. Both types of transfers are approved by the Budget Office. Expense Budget Transfer Request (EB): Initiated by school officials or central office departments to transfer funds to another school or department. These are initiated by one school/department and approved by the recipient with the actual general ledger transfer completed by the Office of Financial Services. Transfer Budget (TB): Initiated online by schools or central office departments to transfer budget from one account string to another within their own respective school or department to cover the cost of future expenditures. Such requests should be made when funds will be spent differently from the original budget, not to cover expenditures charged to the wrong code. TB s post immediately, posting does not wait for budget holder or budget office approval. Site-based management for the most part allows schools/departments total budget authority with the exception of salary/benefit funds. Movement of 96 August 2017

97 these funds must be reviewed by the Budget Office to ensure all FTE s and related benefits are budgeted; and Expenditure Transfers Transaction Types Expenditure transfers are defined as re-classing expenses and/or reimbursement of expenses already incurred from another school/department. If upon review of your reconciliation you need to move an expense to a different account string, complete a journal voucher or a transfer expense. Journal Voucher (JVA): Initiated by schools or central office departments to reimburse for expenditures incurred by another department or school or to reclass an expense that was charged to the incorrect account string. It must be approved by both the initiator and the recipient with the actual general ledger transfer completed by the Office of Financial Services. Charge Transaction (CH): Same as a JVA, however, the initiator and the recipient departments are not in the same fund. Transfer Expense (TX): Initiated by schools or central office departments to move an expense from one account to another account within the same school or department. The TX documents are approved by the principal first and then by Accounting. For detailed instructions on how to complete a transfer expense (TX), refer to How to Create a TX (Transfer Expense) which is found on the PWCS website under Financial Services How To instructions. Expenditures Expenditures are the cost of goods or services received by the school/department. The following are commonly used or reviewed by bookkeepers: Automated Disbursement (AD): Check dispersed for a variety of events; Electronic Funds Transfer (EFT): Electronic payment of an invoice to a vendor through the PCard; Internal Exchange Transaction (IET): Initiated by departments re-classing expenditures between buyer and seller. Examples: purchase or service from the Imaging Center (printing request), School Food & Nutrition Services (catering), Information Technology, or Transportation (bus trip); PC = Printing Job - Central Office PS = Printing Job - School IT = Information Technology CT = Catering Manual Disbursements (MD): These are any transactions conducted with the Prince William County Public School s issued purchasing card; Payment Vouchers: There are three payment vouchers used in the system that will be viewed on budget detail reports. Those are: 97 August 2017

98 1. Commodity Based Payment Request (PRC): Manual payment vouchers; 2. Matching Payment Request Normal (PRM): Automatically generated payment vouchers; and 3. General Account Expense (GAX): Internally used vouchers. Payroll Net Pay (PRLNP): Books credit to accrued gross wage; and Payroll Expenditure (PREXP): Books accrued expense gross wage and fringe. Pre-encumbrances Pre-encumbrances (internal transactions) are funds reserved to pay for goods requisitioned. These are funds held (in holding pattern) but not expensed yet. They do not represent legal obligations since they may be canceled. These do not post on the system until approved by the budget holder. The following are the types used: Requisition (RQS): This request is initiated by the school/department to request and authorize the Central Purchasing Office to procure goods or services from a vendor outside the School Division. These are used along with PC s below; and Supply Request (SRQ): This request is initiated by the school/department to request goods from the centralized distribution center. Encumbrances Encumbrances (external transactions) represent an obligation to pay for goods/services from a purchase order or other contractual agreement. Encumbrances reduce the amount of funds available for spending in any school or department. The system checks the available balance at the appropriation level. The system will stop further payment entries once a payment exceeds the available appropriation balance. Purchase orders do not post until they are final. They must go through all approval levels before they are marked final. Once finalized, they will post on the system and be reflected in reports. The following are documents found in the AMS Financial system: Decentralized Purchase Order (PD): Purchase orders generated by the school/department to procure goods/services within their delegated purchasing authority; Centralized Purchase Order (PC): Purchase orders generated only by the Central Purchasing Office to procure goods/services from funds as requested and specified on an RQS; and Delivery Order (DO): Purchase orders generated by the school/department to directly purchase goods/services from an existing Master Agreement (MA) established by the Central Purchasing Office. During the last week of July, the previous year (FY 2017) encumbrances will be rolled into the current year (FY 2018). The current year s budget will be increased in the 98 August 2017

99 amount of the encumbrances and the budget will be obligated for the total encumbrance amount. Therefore, there is not an impact to the unobligated balance in the current year. Encumbrances rolled to the current year are to be liquidated by payment for the goods or services after they have been received. The rolled encumbrances are not to be liquidated by canceling/modifying the purchase/delivery order with the intention of rolling budget authority from the previous fiscal year to the current fiscal year. Distribution Center Transactions Distribution center transactions represent those transactions either expended or encumbered for items in the centralized distribution center. Once an SRQ (request) is filled, it becomes an expense. Supply Request (SRQ): This request is initiated by the school/department to request goods from the centralized distribution center; Stock Return (SN): Reverses expenses by the buyer to the distribution center; Issue Confirmation (CI): Books expenses from the buyer to the distribution center; and Over Counter (OC): Books expenses from the buyer to the distribution center. 99 August 2017

100 Reconciliation Process As stated above, the process of budget reconciliation is verifying and correcting any financial transactions entered in error. The following steps are recommended during the reconciliation process: Reconciliation Process Each account code should be reconciled to ensure expenditures are recorded correctly. While this "account by account" process may seem cumbersome at first, it is the best way to ensure that each account is correct rather than just reconciling the balance of a group of accounts; After every payroll run, verify that employees, not specific dollars, are correctly posting to the school/department payroll ledgers; The process of position reconciliation is explained under the Budget Process section, Compiling the Budget. It is important to remember that once reconciliation between budgeted positions and the actual FTEs has been accomplished, further reconciliation of salary and benefits expenditures is not necessary unless a change in positions occurs afterwards; The remaining accounts to be reconciled on a regular basis are those found in the department s discretionary appropriation, better known as "flexible funds." These accounts include all straight time, overtime, temporary, substitute, and supplemental payroll codes, contractual services, supplies and materials, equipment, and the reserve account; Verify the budget, pre-encumbrance, encumbrance, expenditure, and balance amount of each account code. Bookkeepers should record discrepancies between records kept by the bookkeeper and the financial system as possible errors in the department s budget; AMS infoadvantage Reports are ideal for printing summaries and detailed transactions from AMS Financial. It is recommended to view all reports that are available to you and print reports as needed; and Review and investigate the cause of any discrepancies. If a discrepancy is found to be in error, initiate a correction by completing the appropriate document or form: JV for correcting expenditure issues; and EB for correcting budget issues. 100 August 2017

101 Budget Transfer (TB) Budget transfers are the most commonly used financial transaction by bookkeepers. For that reason, the following pages provide steps on how a budget transfer is entered. One of the first steps in submitting a budget transfer is to log on to the AMS Financial system. After logging on, follow the steps below to successfully submit the document. 1. Click on Bkpr/Principal. 2. Click on Purchasing Document Catalog. Step by Step: Budget Transfer 101 August 2017

102 3. Enter TB in Code. 4. Enter your School/Department # in Dept. 5. Click on Create. 102 August 2017

103 6. Click on Auto Numbering. 7. Click on Create. 8. Click on Expense Level 3 with the exception of Construction and Maintenance who use Function codes; they will click on Expense Level August 2017

104 9. Click on Insert New Line. 10. Click on Save. Step by Step: Budget Transfer 11. In the Action box, click on the down arrow and select Modify. 12. In Event Type click on the down arrow and select BG Enter Dollar amount and click on Increase or Decrease indicating whether you are increasing or decreasing the account code budget amount. 14. DO NOT enter any information into the Name, Start Date, End Date boxes. Doing so will change names of budget lines. Leave the Budget FY, Fiscal Year, and Period boxes blank; they will default to the correct year and period upon submission. Step by Step: Budget Transfer 15. Enter the Fund, Department (school or department number), Appropriation number, Unit, Object, and Activity codes. When completing a TB that includes object codes , the corresponding FICA (2100) must be included on a separate line with 7.65% of the amount in the corresponding unit code. 104 August 2017

105 16. TB s budgeting for a position must include the Workflow # in the Description field or an explanation if there is no Workflow. 17. Continue to Insert New Lines as necessary, repeating above steps. You can also click on Insert Copied Line and make any necessary changes. This will save some time if many of the fields are remaining the same. Click on the trash can if you want to delete a line. 105 August 2017

106 Keep in mind that TB s must net to zero (total increase must equal total decrease). Budget Manual 18. When all desired lines are entered in the document, click Validate. This will check your document for any errors. Step by Step: Budget Transfer 19. The error messages will show up at the top of the screen. The Bookkeeper needs to review all of the lines for errors and make any needed corrections. 20. Once the correction(s) has been made, click on Validate again. Repeat reviews if more errors occur and click Validate each time. 21. When the error message The Current Budget amount must equal the sum of the children Current Budget amounts is the only message left, click Smart Budget Rollup. Clicking Smart Budget Rollup posts the amounts to the appropriate budget levels (levels 1 and 2). 22. After clicking Smart Budget Rollup, click Validate again. The message should read Document Validated Successfully. Step by Step: Budget Transfer 106 August 2017

107 23. Click Submit. 24. The message should read Document Submitted Successfully. 25. Click on Close. 26. The TB will automatically go to the Budget Holder s worklist for approval. Once approved at the Principal/Department Head level, the TB will transfer to the Budget Office s worklist for approval. 107 August 2017

108 Chart of Accounts The accounting structure is important to understand, especially if entering financial transactions. The financial system uses a chart of accounts which identifies six levels of budget and expenditure detail. This has been established to provide accounting and reporting detail for both schools and central office departments. All budget holders must use this account coding system in budget development and the expenditure of funds. The following pages will: define the levels of the fund string from the highest level (fund code) to the lowest level (function code); and provide a list of codes found within each level. Level Definition Fund String Definitions Fund Three digit fund codes have been established to separate the School Board budget into different funding sources for expenditures. Department Three digit department codes have been established to identify schools and central office departments responsible for the budgeting and expenditure of School Division funds. Fund String Definitions Appropriation The appropriation is a three digit code used as a fiscal control rather than a level. Schools and departments have budget authority over all their flex funds which are assigned a specific appropriation code linked to the school agency. All funds found within that flex appropriation code are managed via the school/department. The second type of appropriation code is salary/benefits appropriation. Moving funds from the salary appropriation code needs to be approved by the Budget Office. Unit Four digit codes have been established to track expenditures by a specific area within a school or central office location. For example, a high school may budget and expend funds by more than one instructional area (i.e., math, science, guidance, administration, etc). 108 August 2017

109 Object Four digit object codes are the line item of the budget. These identify the specific use of allocated funds and are needed to provide reliable accounting of expenditures within a particular program. Activity Four digit activity codes are used to identify the appropriate instructional or support program for budgeting and expending funds. These identify specific administrative, support, or instructional areas. Function Four digit function codes are available for use by certain central office departments to identify the location and/or project for expenditure tracking. There are very few departments using functions. Budget/Expenditure Codes The following pages provide a glance at the most commonly used codes within the financial system. Where appropriate, statements have been added providing guidance on the proper usage of the codes. They are presented in the order of the fund string: FUND, DEPARTMENT, UNIT, ACTIVITY, OBJECT Financial Codes Fund Codes 001 Operating 002 Grant 003 Adult Education 004 Debt Service 007 Construction 010 School Food & Nutrition Services 015 Distribution Center 016 General Fixed Assets Group 018 Facilities Use 020 Imaging Center 021 Payroll/Benefit Liabilities 022 Self Insurance 023 Health Insurance 024 School Age Child Care (SACC) Program 025 Regional School 026 Other Post Employment Benefits Trust 027 Governor s School 028 Aquatics Center 109 August 2017

110 Financial Codes Department Codes Schools 322 Alvey ES 380 Montclair ES 376 Antietam ES 381 Mountain View ES 320 Ashland ES 377 Mullen ES 529 Battlefield HS 370 Neabsco ES 367 Bel Air ES 231 New Directions Alternative School 360 Belmont ES 210 New Dominion Alternative School 365 Bennett ES 301 The Nokesville School 488 Benton MS 326 Occoquan ES 478 Beville MS 382 Old Bridge ES 553 Brentsville HS 508 Osbourn Park HS 386 Bristow Run ES 201 Pace East SS 395 Buckland Mills ES 291 PACE West SS 492 Bull Run MS 450 Parkside MS 390 Cedar Point ES 542 Patriot HS 310 Chris Yung ES 313 Pattie ES 366 Coles ES 385 Penn ES 501 Colgan HS 340 Pennington School 309 Covington-Harper ES 311 Piney Branch ES 361 Dale City ES 323 Porter School 328 Dumfries ES 514 Potomac HS 327 Ellis ES 417 Potomac MS 312 Enterprise ES 355 Potomac View ES 345 Featherstone ES 459 Rippon MS 337 Fitzgerald ES 375 River Oaks ES 587 Forest Park HS 405 Reagan MS 452 Fred Lynn MS 304 Rockledge ES 530 Freedom HS 394 Rosa Parks ES 496 Gainesville MS 438 Saunders MS 569 Gar-Field HS 397 Signal Hill ES 334 Glenkirk ES 362 Sinclair ES 451 Graham Park MS 332 Springwoods ES 336 Gravely ES 448 Stonewall MS 464 Hampton MS 568 Stonewall Jackson HS 308 Haymarket ES 302 Sudley ES 333 Henderson ES 389 Swans Creek ES 571 Hylton HS 343 Triangle ES 307 Kerrydale ES 363 Tyler ES 344 Kilby ES 358 Vaughan ES 316 King ES 339 Victory ES 318 Lake Ridge ES 354 West Gate ES 472 Lake Ridge MS 374 Westridge ES 383 Leesylvania ES 324 Williams ES 346 Loch Lomond ES 306 Wilson ES 379 Marshall ES 347 Wood ES 421 Marsteller MS 219 Woodbine SS 357 Marumsco Hills ES 506 Woodbridge HS 373 McAuliffe ES 456 Woodbridge MS 303 Minnieville ES 335 Yorkshire ES 110 August 2017

111 Financial Codes Department Codes - Central Office 034 Accountability 055 NOVA Regional School Program 146 Adapted Physical Education Program 151 Nurse Program 060 Administration Building Cafeteria 145 Occupational & Physical Therapy Programs 170 Adult Education 069 OPEB Trust 149 Adult Jail 053 Payroll Liability 161 Alternative Education 707 Perkins Vocational Grant 190 Aquatics Center 147 Preschool Programs 038 Benefits & Reserves 130 Professional Learning 068 Benefits Administration 153 Psychology Services 025 Communications Services 141 PWC Regional School Program 037 Construction 036 Risk Management & Security Services 054 Debt Service 059 SACC Program (School Age Child Care) 026 Distance Learning (Prince William Network) 010 School Board 166 Driver's Education Road Instruction 058 School Food & Nutrition Services 163 Elementary Strings Program 064 Self Insurance 048 Energy Conservation 152 Social Services 049 Energy Improvements 754 SOL Algebra Readiness Grant 165 English Learner Programs & Services (EL) 753 SOL Remediation Grant 046 Facilities Services 140 Special Education 062 Facilities Use 142 Speech Program 032 Financial Services 160 Student Learning 039 Fixed Charges 180 Student Management & Alternative Programs (OSMAP) 164 GiftedEducation (K-3 Program) 150 Student Services 202 Governor's School (STEM) 162 Summer School 710 Head Start 020 Superintendent's Staff 066 Health Insurance 056 Supply/Warehouse 143 Hearing Impaired Program 042 Supply Services 155 Homebound Program 701 Title I, Part A 031 Human Resources 727 Title I, Part D 704 IDEA-Preschool/Child Find Incentive Grant 717 Title II, Part A 045 Imaging Center 719 Title II, Part D 033 Information Technology Services 720 Title III, Part A 185 Juvenile Detention Center 703 Title VI-B (IDEA) 047 Maintenance Projects 043 Transportation Services 714 Medicaid Reimbursement Program 756 Virginia Preschool Iniative 742 Military Achievement 711 Virginia Preschool Initiative Plus (Preschool Development) 724 Military Connection 144 Visually Impaired Program 148 Molinari Juvenile Shelter 065 Workers' Compensation 111 August 2017

112 Financial Codes Unit Codes Unit codes are used to identify the departments for budgeting and expending funds. Budgetary controls may be established at the unit code level. Regular Instruction Special Education Vocational Education 1800 Alternative Ed 2270 Adapted PE 3100 Agriculture 1010 Art 2600 Autistic 3808 Auto Mech 1071 Band (flex only) 2009 Detention Home 3822 Bldg Trades 1023 Central Registration Center 2300 ED (Emotionally Disturbed) 3600 Business Ed 1073 Chorus (flex only) 2220 Hearing Impaired 3700 Career & Technical Ed 1026 Cisl Specialty Program 2400 LD (Learning Disabled) 3452 Child Care 1015 Common Formative Assessment 2110 ID Mild (Intellectual Disabilities) 3703 Construction 1055 Computer Lab (flex only) 2120 ID Moderate (Intellectual Disabilities) 3820 Culinary Arts 1076 Dance (flex only) 2700 ID Severe (Intellectual Disabilities) 3812 Cosmetology 1074 Drama (flex only) 2250 Occupational Therapy 3400 Family & Consumer Sciences 1035 Drivers Ed 2210 Orthopedic Impaired 3300 Health Occupation 1700 Educational Technology 2260 Physical Therapy 3200 Marketing 1040 English/Language Arts 2800 Preschool 3817 TV Production 1083 Environmental Science 2000 Special Education 3830 Welding 1021 ESL (English - Secondary Language) 2900 Sp Ed / Voc Ed 1032 Family Life Ed 2000 Special Education Administration 1075 Fine & Performing Arts (flex only) 2240 Speech 1020 Foreign Language 2230 Visually Impaired 1000 General Instruction 0001 Grade Grade Grade Grade Grade 5 Misce lla ne ous 1006 Grade Alternative Ed 1007 Grade Aquatics 1008 Grade Athletics 1030 Health & PE 5300 Co Curricular 1056 Info Tech Program 0440 Custodial Services 1092 Instructional Technology (flex only) 0503 Elementary Administration 1200 JROTC 4100 Gifted Ed 1001 Kindergarten 5001 Guidance 1050 Library & Media 4101 IB Program (flex only) 1085 M/S Specialty Program 5200 In-School Suspension (ISS) 1060 Math 1200 JROTC 1070 Music 0471 Kitchen Equipment 1072 Orchestra/Strings (flex only) 0460 Maintenance 1081 Planetarium 0504 Middle School Administration 1041 Reading 0505 Secondary Administration 1080 Science 0522 Staff Development 1090 Social Studies 6100 Summer School 112 August 2017

113 Grant Codes Financial Codes Unit codes also designate school grant codes. Amounts budgeted in these units cannot be moved to a different unit code. It is important that all budgeted funds be spent within the guidelines of the grant. These codes are updated with new grants throughout the year st Century Grant 8028 Middle School Teacher Corps Grant Express Lanes Grant 8128 NEF Grant (National Education Foundation) 8092 AFCEA Educational Grant 8129 NFL Health & Wellness Grant 8037 Alt Ed Pilot Grant 8090 ODU Research Mini Grant 8133 Aurora Flight Sciences Grant 8082 PALS Early Intervention Reading Initiative 8073 Cambridge University Pilot 0936 Potomac Health Foundation Grant 8009 Charles Schwab Foundation Grant 8139 Project Lead the Way Start-Up ES 8058 Dollar General Inc. Grant 8008 PWC Education Foundation Grant (aka SPARK) 8109 Dominion Power Education Grant 0908 Robotics 8076 Education Northwest - Start Project Grant 8132 Siemens Grant 8048 Exxon Mobil Educ Alliance Grant 8069 Sol Remediation Grant 8131 GenCorp Foundation Grant 8123 State Farm Good Neighbor Citizenship Grant 8046 GMU Grant 8002 State Farm/Youth Service America Grant 0882 Governors Project Graduation 8041 Target Grant 8137 Healthy Kids Grant 8134 TenMarks Math Grant 8087 Hylton Group Grant 8017 VA Comm For Arts Grant 8140 Kids Gardening Grant 8138 Verizon Innovative Grant 8130 Lockheed Martin Grant 8040 Virginia Education Assn Grant 8111 Lowe's Grant 8060 Virginia Professional Educators Grant 8033 Walmart Fd Grant 113 August 2017

114 Financial Codes Activity Codes Activity codes are used to identify the appropriate instructional or support program for tracking the expenditure of funds. The following activity codes include those most commonly used by the schools in the preparation of budgets and the expeditures of allocated funds. Activity codes are used to identify the appropriate instructional or support program for tracking the expenditure of funds. Regula r Instruction Voca tiona l Educa tion 1800 Alternative Education 3100 Agriculture 1010 Art 3810 Auto Body Repair Education 1022 Bilingual Kindergarten Program 3808 Auto Mechanics Education 1023 Central Registration Center 3822 Building Trades Education 1035 Driver Education 3600 Business Education 1700 Educational Technology 3700 Career & Technical Ed 1040 English / Language Arts 3452 Child Care 1021 ESL (English - Secondary Language) 3812 Cosmetology 1020 Foreign Language 3820 Culinary Arts 1000 General Instruction 3814 Drafting 1006 Grade Electronics 1030 Health & PE 3400 Family & Consumer Sciences 1095 Instructional Support Team 3300 Health Occupations 1092 Instructional Technology 3200 Marketing 1093 Instructional Training 3818 Printing Education 1200 JROTC 3802 Small Engine Repair Education 1001 Kindergarten 3800 Trade & Industry 1050 Library & Media 3817 TV Production 1060 Mathematics 3830 Welding 1070 Music 1041 Reading 1080 Science Misce lla ne ous 1090 Social Studies 1800 Alternative Education 5500 Aquatics 5400 Athletics Spe cia l Educa tion 5300 Co-Curricular 2270 Adapted Physical Education 0440 Custodial Services 2600 Autistic 0503 Elementary Administration 2009 Detention Home 4100 Gifted Education 2300 ED (Seriously Emotionaly Disturbed) 5001 Guidance & Counseling 2220 Hearing Impaired 5200 In-School Suspension (ISS) 2400 LD (Learning Disabled) 1200 JROTC 2110 ID Mild (Intellectual Disabilities) 0471 Kitchen Equipment Shop 2120 ID Moderate (Intellectual Disabilities) 0465 Locksmith Shop 2500 Multiple Handicapped 0460 Maintenance 2250 Occupational Therapy 0464 Masonry Shop 2210 Orthopedically Handicapped 0504 Middle School Administration 2803 Park Auth. Child Care 5100 Multicultural Education 2260 Physical Therapy 0505 Secondary Administration 2800 Preschool 0522 Staff Development 2700 Severe & Profound 6100 Summer School-Regular 2900 Special Ed / Vocational Ed 2000 Special Ed Administration 2240 Speech Handicapped 2280 Traumatic Brain Injury 2230 Visually Impaired 114 August 2017

115 Financial Codes Object Codes Object codes are used to designate specific use for allocated funds. Pe rsonne l Se rvice s Be ne fits 1107 Administrative Coordinator 2830 Association Fees - Admin 1108 Attorney 2355 Benefits Supt 1141 Aide, Attendant 2825 Classified Education Reimbursements 1143 Aide, Bus 2840 Conference Exp Admin 1142 Aide, Cafeteria 2351 Dental Premium 1112 Assistant Principal 2221 Defined Contribution Plan 1103 Associate Superintendent 2850 Employee Recognition 1144 Attendance Personnel 2400 Group Life Insurance 1170 Bus Driver 2350 Health Insurance Payments 1172 Bus Service Attendant 2300 Health Insurance Premiums 1192 Cafeteria Manager 2352 Health Insurance-Admin Expenses 1193 Cafeteria Staff 2820 Instructional Education Reimbursements 1601 Coaching Supplements 2353 Patient Ctrd Outcomes Research Fee 1147 Coordinator 2810 Separation Charges 1647 Coordinator Supplement 2310 Short/Long Term Disability Premium 1122 Counselor 2100 Social Security 1190 Custodian 2220 Supplemental Retirement Plan 1136 Diagnostician 2210 VRS 1104 Director 2211 VRS Credit 1602 Extracurricular Supplements 2700 WComp-Benefit 1171 Garage Employee 1603 Homebound Tutoring 1146 Home-School Coordinator Continued on next page 1121 Librarian 1160 Maintenance Personnel 1200 Overtime 1111 Principal 1133 Psychologist 1101 School Board Member 1134 School Nurse 1150 Secretary/Clerical 1148 Specialist 1201 Straight Time 1502 Substitute Other 1500 Substitute Teacher Classroom 1102 Superintendent 1106 Supervisor 1600 Supplemental Pay 1138 Support Professional 1115 Teacher Admin Assignment 1140 Teacher Assistant 1120 Teacher Classroom 1145 Technician 1300 Temporary Employees 1130 Vt/Social Worker 1191 Warehouseman 115 August 2017

116 Se rvice s 3909 Accreditation Expenses 3908 Parent Activity Expenses 3906 Advertising 3141 Paving Services 3101 Audit 3918 Permits & Fees 3402 Conference Expenses 3903 Postage 3710 Contract Courses 3902 Printing/Duplicating 3999 Contractual Services 3100 Professional Services 3105 Consultant 3916 Recruitment Expenses 3750 Curriculum Development 3912 Rental - Space 3107 Data Processing 3911 Rental Equipment 3910 Education Television 3501 Repair/Maintenance - Buildings 3202 Electricity 3502 Repair/Maintenance - Equipment 3917 Employment Services 3503 Repair/Maintenance - Vehicles 3104 Engineering Services 3308 Safety Patrol 3905 Extracurricular Expenses 3108 Settlement Costs 3450 Field Trips 3907 School Board Dues 3304 Fire Insurance 3106 Sports Officials 3904 Freight/Shipping 3201 Telephone 3203 Fuel 3206 Trash 3301 General Insurance 3401 Travel Reimbursement 3102 Health Services 3930 Triennial Census Expenses 3309 Ibnr Expense 3919 Tuition - Governor's School 3950 Indirect Costs 3915 Tuition - No Ed Placement 3700 Inservice 3913 Tuition - Other Divisions 3901 Laundry/Dry Cleaning 3914 Tuition - Private Schools 3103 Legal Services 3921 Tuition - PWCS 3302 Liability Insurance 3920 Tuition - Regional School 3303 Liability, Transportation 3306 Unemployment Insurance 3504 Maintenance Service Contracts 3200 Utilities 3500 Miscellaneous Projects 3204 Water 3310 OPEB Expense 3205 Water/Sewer 3305 Workers Compensation Insurance Continued on next page 116 August 2017

117 Financial Codes Supplie s a nd Ma te ria ls Equipme nt 4003 Custodial Supplies 5110 Autos/Trucks, Additional 4012 Employee Training Supplies 5143 Building, Addition 4009 Extracurricular Supplies 5144 Building, Alteration 4019 Food 5142 Building, New 4015 Food Service Supplies 5111 Buses, Additional 4014 Food, Cafeteria 5511 Buses, Replacement 4510 General Equip/Furn Additional 5500 Capital Outlay, Replacement 4550 General Equip/Furn Replacement 5103 Data Processing Equipment, New 4010 Instructional Supplies 5503 Dp Equipment, Replacement 4150 Lease Agreement 5999 Equipment Clearing 4016 Library Books 5101 Equipment/Furniture Additional 4017 Library Periodicals 5501 Equipment/Furniture,Replacement 4018 Library Supplies 5150 Lease Purchase Agreement 4002 Medical/Laboratory Supplies 5140 Site Acquisition 4001 Office Supplies 5141 Site Improvement 4020 Printing Supplies 5104 Software, Additional 4008 Reference Materials 5504 Software, Replacement 4004 Repair/Maintenance Supplies 5102 Technical Equipment, Additional 4998 Sales Tax 5502 Technical Equipment,Replacement 4500 Self Insurance Replacement 5146 Trailers/Modulars, New 4410 Software Additional 5546 Trailers/Modulars, Replacement 4450 Software Replacement 5510 Vehicles Replacement 4310 Technology Supply Equip Addnl 4350 Technology Supply Equip Replac R e se rve s 4013 Testing Materials 8002 General Reserve 4011 Textbooks 4546 Trailers/Modulars Replacement 4022 Transportation Veh Supplies 4005 Vehicle Fuels 4006 Vehicle Supplies 4007 Wearing Apparel Object Code Descriptions Descriptions: Object Codes Object codes provide a very detailed look at how spending is conducted within the system. This level of detail provides accurate accounting of expenditures within the various programs. Therefore, the following pages provide descriptions of those object codes most commonly used. Please note: the well known codes were left undefined (i.e., principal, assistant principal, librarian, etc.) intentionally Series: Personnel Services The 1000 series object codes are used for salaries and wages paid to employees of the School Division. These salaries and wages are subject to federal, state, and local taxes. Note: contractual arrangements with institutions, even those involving personnel services, are to be paid from the contractual services (3000) series of object codes Principal 1112 Assistant Principal 117 August 2017

118 1115 Teacher, Administrative Assignment: Salaries of school-based teachers, who are assigned duties not directly involving students in a classroom setting on a full time basis 1120 Teacher, Classroom: Salaries of school-based teachers, who are assigned duties directly involving students in a classroom setting on a full time basis 1121 Librarian 1122 Counselor: Salaries of Guidance Counselors and Guidance Directors 1131 Licensed School Nurse: Salaries of licensed nurses employed by the school 1134 School Nurse: Salaries of unlicensed nurses employed by the school 1140 Teacher Assistant: Salaries of school-based teacher assistants who are assigned duties directly involving students in a classroom setting 1141 Student Attendant: Salaries of school-based employees who are assigned noninstructional duties involving physically impaired students 1142 Cafeteria Aide: Salaries of school-based employees who are assigned noninstructional duties involving the supervision of students in the cafeteria 1145 Computer Technologist: Salaries of school-based employees who are assigned duties involving supervision of computer laboratories 1148 Specialist: Salaries of school-based employees who are assigned duties requiring special or unique expertise (security specialist, security aides, network specialist) not involving students in a classroom setting 1150 Secretarial/Clerical 1190 Custodian 1200 Overtime: Pay for work in excess of a 40-hour workweek at a rate equal to one and one-half times their regular rate of pay 1201 Straight Time: Pay for work in excess of scheduled work hours up to 40 hours per week at regular rate of pay 1300 Temporary Employee: Salaries for employees hired to fill a temporary school need for a limited duration of time 1500 Substitute, Teacher: Substitute salary costs for teachers who are on sick leave, professional leave, administrative leave, or leave without pay 1502 Substitute, Other: Substitute salary costs for employees, other than teachers, who are on sick leave, professional leave, administrative leave, or leave without pay 1600 Instructional Supplement: Supplemental pay for additional instructional duties 1601 Coaching Supplement: Supplemental pay for coaching duties 1602 Extra-curricular Supplement: Supplemental pay for extra-curricular or cocurricular duties of a non-athletic nature Descriptions: Object Codes 2000 Series: Benefits The 2000 series object codes are used to track budget and expenditures relating to benefits provided to employees Social Security (FICA): Employer contributions to Social Security, including Medicare 2210 Retirement - VRS: Contributions to the Virginia Retirement System 2211 Retiree Health Care Benefit Contributions to VRS Retiree Health Care Credit 2220 Retirement - PWCS: Employer contributions to the School Division's local retirement plan 118 August 2017

119 2300 Health Insurance: Employer contribution to provide medical insurance coverage 2400 Group Life Insurance (GLI): Employer contributions to provide Virginia Group Life Insurance 2830 Association Fees (Benefit): Allocation for administrative association fee reimbursement 3000 Series: Services Descriptions: Object Codes The 3000 series object codes are used for contractual services to institutions and to individuals. Contracts with individuals for services based on a time rate are to be paid from the 1000 series. Institutional contracts are calculated based on the personnel s time and only when the institution assumes the tax withholding responsibility. Contracts with individuals for products, supplies, or materials are permitted from these object codes as long as the individual does not base the payments on a time rate Professional Services: Services of a professional nature performed by an outside agency 3105 Consultant: Consultant services of an educational or management nature 3106 Sports Officials: Services performed by officials for school athletic contests 3107 Data Processing: Data processing services including programming, maintenance fees, consultants, etc Telephone Services: Costs of telephones, data lines, and networking services 3401 Travel Reimbursement: Reimbursement for travel over and beyond normal travel to and from work, including compensation to employees for the use of privatelyowned vehicles in the performance of their duties. These include tolls, parking fees, lodging, and meals (excluding conference expenses) 3402 Conference Expenses: All costs related to attendance at work-related conferences 3450 Field Trips: Expenses for instruction, extra-curricular, and athletic transportation 3501 Maintenance-Buildings: Costs related to the repair and maintenance of existing school buildings 3502 Maintenance-Equipment: Costs related to the repair and maintenance of on-hand equipment 3700 In-Service Expenses: Expenses related to in-service of employees excluding supplies 3901 Laundry/Dry Cleaning: Laundry or dry cleaning expenses of school-owned or rented clothing, materials, or supplies 3902 Printing/Duplicating: Expenses for printing or duplicating instructional and noninstructional materials 3903 Postage: Postage of school business mail 3905 Extra-Curricular Expenses: Expenses related to extra-curricular and co-curricular programs of a non-athletic nature 3910 Educational TV: Expenses for educational television services 3911 Rental Equipment: Expenses for renting instructional and non-instructional equipment for a school program 3921 Tuition PWCS: Costs for student attending New Dominion & New Directions 119 August 2017

120 4000 Series: Supplies and Materials Descriptions: Object Codes The 4000 series object codes are used for the procurement of general use supplies and materials Office Supplies: Supplies and materials of a consumable nature not directly related to the instructional process, excluding custodial and maintenance supplies and materials 4002 Medical Supplies: Medical, dental, and first aid supplies 4003 Custodial Supplies: All supplies and materials required for custodial services 4004 Maintenance Supplies: Supplies and materials related to repair and maintenance of buildings, equipment, and sites 4007 Wearing Apparel: Expenses for all types of required apparel including safety clothing, shoes, uniforms, etc Reference Materials: Books, periodicals and other materials for professional use by school employees 4009 Extra-Curricular Supplies: Supplies and materials used in the non-athletic extracurricular and co-curricular school programs and activities 4010 Instructional Supplies: Supplies and materials generally of a consumable nature directly related to the instructional process 4011 Textbooks: Instructional textbooks for students in grades K Training Supplies: Supplies and materials used in the training of school employees for certain positions or tasks including supplies and materials for inservice programs 4013 Testing Materials: Supplies and materials used in testing and assessment programs other than the regular classroom instructional program 4016 Library Books: Library books and reference materials for student use 4017 Library Periodicals: School library periodicals for student use 4018 Library Supplies: Supplies and materials used in school libraries including book repair supplies, jacket covers, checkout cards, etc Food: Approved food purchases for meeting and in-services 4310 Technology Supplies/Equipment Additional: Additional technology/computer equipment or supplies less than $5,000 per item cost 4350 Technology Supplies/Equipment Replacement: Replacement technology/computer equipment or supplies less than $5,000 per item cost 4410 Software, Additional: Additional computer software less than $5,000 per item cost 4450 Software, Replacement: Replacement computer software less than $5,000 per item cost 4510 General Equipment/Furniture, Additional: Additional equipment or furniture less than $5,000 per item cost 4550 General Equipment/Furniture, Replacement: Replacement equipment or furniture less than $5,000 per item cost 120 August 2017

121 5000 Series: Equipment (Fixed Assets) Descriptions: Object Codes The 5000 series object codes are used for the procurement of all additional and replacement items of a capital outlay nature. As a general rule, capital outlay items are those which have a useful life of several years, are relatively permanent in nature, contribute to the continued productivity of the organization, and have a per-item cost of $5,000 or more. Thus, when budgeting in these line-items, the funds have to be $5,000 or greater Equipment/Furniture, Additional: Additional furniture and equipment greater than $5,000 per item used for instructional and non-instructional programs including machinery and tools used in instructional programs 5103 DP Equipment, Additional: Additional instructional and non-instructional data processing equipment greater than $5,000 per item including computers, printers, terminals, disc drives, tape drives, modems, etc Lease/Purchase Equipment: Instructional and non-instructional equipment greater than $5,000 per item purchased on a multi-year contract 5501 Equipment/Furniture, Replacement: Replacement equipment and furniture greater than $5,000 per item used for instructional and non-instructional programs including machinery and tools used in instructional programs 5503 DP Equipment, Replacement: Replacement instructional and non-instructional data processing equipment greater than $5,000 per item including computers, printers, terminals, disc drives, tape drives, modems, etc Series: Reserve and Contingency The 8000 series object codes are used for reserves of all types. Funds budgeted in this object code have to be $5,000 or less for schools during the proposed and approved budget stages General Reserve: Contingency reserve funds 121 August 2017

122 Position Reconciliation Instructions Your goal is to have your Budgeted (Authorized) FTEs = Filled (Employee) FTEs. Position reconciliation must be completed by July Make a list (ROSTER) of actual names, position titles, and FTEs in your building. 2. Print Position Control by Dept, Unit and Position ID report that is ed to you. Check each name against your school roster for correct position, coding, and FTE. Notate any vacancies. Remember that Teachers on Temporary Contracts will not appear on this report, but still must be budgeted as regular positions. Add any not listed to your total FTEs on this report; and Total Auth FTE should equal total Employee FTE, except where you have vacancies. 3. Print Budgeted vs Filled FTE report that is ed to you. Note: The source of the data in this report is the AMS HR System, therefore, this report is accurate after the teacher contracts start; o All Auth FTEs should match Filled FTEs by position number with no discrepancies, except where you have vacancies. Ensure Vacant Column has no negative FTEs complete a TB increasing budget for position (with associated Workflow information); and If Vacant Column has positive FTE Verify it is an actual vacancy to be filled. If position is not being filled, complete a TB decreasing budget for position (with associated Workflow information if applicable) prior to November August 2017

123 Budget Questions: HR Questions: Beth Beyene: Melissa Cook: Central Office & Instructional-Elem. Schools & High Schools Special Ed Rose Jones: All Administrators Barbara Robinson: Johnia Jordan: Elementary & Instructional-Middle, High Middle Schools Central Office Sarah Wallingford: Classified Employees 123 August 2017

124 Budgeting in PB (Performance Budgeting) AMS infoadvantage for PB Log On to AMS infoadvantage AMS infoadvantage Login 1. Go to Internet Explorer. 2. Click on Favorites. 3. Click on AMS infoadvantage. 4. Type in your Department Number (space) and School/Dept. Name in User Name (example: 367 Bel Air). 5. Type in your Password. 6. Click on Log On. 124 August 2017

125 Password Set-Up Password It is recommended you change the password. (If you do not need to change your password, you can skip this section and go to the Personnel Reports section). 1. To change the password click on Preferences. 2. Click on Change Password. 3. Enter your OLD password, then enter a NEW password and verify this password by typing it again. Click on OK. 125 August 2017

126 Personnel Reports Personnel Reports 1. From the Navigate screen, click on Document List. 2. Click the plus (+) sign beside Public Folders to get to the published reports (these will be the folders you have access to). 126 August 2017

127 3. Click on the plus (+) sign beside the PB folder. PB has all Performance Budget reports. Run Reports 4. Click on PWCS Reports. 127 August 2017

128 5. Right mouse click on the report you want to run. Click on Schedule. Run Reports 6. Click Recurrence (on the left side) to make sure it says Now (in the box on the right side). 128 August 2017

129 7. Click on Prompts (on left side) to bring in the prompts. Run Reports 8. Click Modify so you can enter your information. 129 August 2017

130 Run Reports 9. Click each line and enter the information it is prompting. You will select the projection needed depending on what you are doing and what time of year it is. You can choose from the list of values and click the arrow to move it, or type in your search criteria (department # is commonly used) and click on the binoculars to easily find what you are looking for. 130 August 2017

131 10. You will get check marks when all prompts are completed. Click Apply. Budget Manual Run Reports 11. Check to be sure the information entered is correct. 131 August 2017

132 12. Click Schedule. Run Reports 13. A list of your instances is shown on the screen. The status will say Running or Pending. Click on the refresh icon until the status says Success. 14. Once the status says Success, you can then click on the instance you want to view (usually the one you just ran). Click on the date of the Instance Time to open the report. 132 August 2017

133 15. You have your report for viewing or printing. Click on the printer icon to print. 16. Click Open to view or print; or you can click on Save to save to your computer in PDF format. Print Reports 17. Click printer icon to print. 133 August 2017

134 18. You can also save it in Excel by clicking on Document, Save report to my computer as Excel. Save report to Excel 19. Click Open to open the file or Save to just save it to your computer without opening right away. 134 August 2017

135 20. You can now sort anyway you want. Sort report 21. Other features in AMS infoadvantage are the binoculars to find text or numbers in your report. Binoculars 22. Click on the X to close the report. Close report 135 August 2017

136 23. Click Log Out to exit the program. Logout 136 August 2017

137 A1 A5 Report Examples Report Examples Existing employees are pre-loaded and are the base amounts for your Payroll budget. Adjustments to these base positions are made on the Department Position Form in PB. These adjustments will be listed on these reports as Vacancy and will add or subtract FTEs and salary/benefit dollars to your budget. A1: Position # and Job Title Summary Report: Lists position # and position title sorted by Position #. A1 Report A2: Employee Name, Position #, and Job Title: Lists employee name, position #, and position title sorted by employee name. A2 Report 137 August 2017

138 A3: Position # and Employee Name by Unit: Lists position # and employee name sorted by unit #. A3 Report A4: Position # by Job Title w/ Employee Name: Lists position # and employee name sorted by position #. A4 Report 138 August 2017

139 A5: Position # and Employee Name by Unit and Object: Lists position #, employee name, and object code sorted by unit #. 139 August 2017

140 Budget History Reports Budget History Reports Budget History by Activity/Unit Budget history reports provide a glance at both (1) line items that exist for each budget agency and (2) previous year s budgets. There are four reports available for viewing and printing. Budget History by Activity and Unit: This report is sorted by activity and unit. It is also important to remember that this report updates with changes and the initial printout of this report will only show the pre-loaded salary and benefit funds. The flex funds will, therefore, not be listed for the current budget year until the budget holder has entered them. Budget History by Object Code Budget History by Object Code: This report is sorted by object codes. This report is useful because it shows how much has been budgeted in each object code regardless of unit. 140 August 2017

141 Budget History by Object code and FTE: This report is sorted by object code and shows how many FTEs have been budgeted. Budget History by Object Code/FTE Budget Lines in PB: This report shows every line item budgeted in PB by budget string. Budget Lines in PB 141 August 2017

142 How to Determine Your Salary/Flex Appropriation Step 1 Determine Total Allowable Salary Allocation Multiply Total Allocation by Percentage Allowable for Your School Total Allocation 5,356,323 95% (95% = ES, 93% = MS, 91% = HS) Total Allowable Salary Allocation 5,088,507 2 Determine Percentage Before Any Adjustments Divide Unadjusted Salary Allocation by Total Allocation Unadjusted Salary Allocation 4,870,491 Total Allocation 5,356, Determine Additional Amount Allowable for Allocation to Salaries Subtract Total Allowable Salary Allocation from Unadjusted Salary Allocation Total Allowable Salary Allocation 5,088, Unadjusted Salary Allocation 4,870, Additional Amount to Allocate to Salaries 218,016 For ex. this amount will fund 2.7 additional teachers - see calculation below Divide Additional Amount to Allocate to Salaries by what one teacher costs (sal + bene) Additional Amount to Allocate to Salaries 218, Teacher Salary + Benefits 80, Make your changes in PB, Create and Execute Projection in PB, run A4 report in InfoView to see changes along with original salary data and new Salary Allocation Bottom line After completing Salary Allocation, budget Flex Allocation After Salary Allocation Changes 5,072,366 5 Determine Flex Allocation Subtract Total Allocation from Adjusted Salary Allocation Total Allocation 5,356,323 After Salary Allocation Changes 5,072,366 Flex Allocation 283,957 6 Recap Total Allocation 5,356,323 After Salary Allocation Changes 5,072,366 Flex Allocation 283,957 5,356,323 Remember, must balance allocation to the penny. 142 August 2017

143 Position Suffix Days POSITION SUFFIX DAYS Suffix # of Days A 250 Administrators B 236 Administrators C 223 Administrators D 223 Administrators E 223 Instructional F 223 Instructional G 214 Instructional H 190 FS Managers I 214 Instructional J 209 Instructional L 200 Instructional M 195 Instructional P 210 FS Managers Q 250 Classified R 223 Classified S 200 Classified T 195 Classified U 192 FS Managers V 188 Classified W 184 Classified X 177 FS & 180 Cafeteria Hostess Y 171 HS Food Service Custodians/Facilities/IT Q O N Day Night 10 Months Night / 2 Months Day 143 August 2017

144 PB Outline PB Outline The software used during the budgeting phases is PB (Performance Budgeting). The process begins with an upload of a dataset containing all permanent employees working as of a specific day (day varies from year to year) in December of each fiscal year. This upload does not include any vacant positions, employees on leave at time of upload, or personnel changes made after the upload date. Salary and benefit costs are loaded into PB allowing for the Budget Office to pre-load the average personnel salaries for each school/department based on the December upload. It is the responsibility of the budget holder to review the pre-loaded employee data and make the appropriate changes for the next fiscal year such as: Eliminate any grant funded positions Enter vacant positions that the department still wants filled next year Eliminate or add new positions until personnel resembles desired counts It is the responsibility of the budget holder to use the materials set forth in this budget manual, the budget allocation packets, and the school/department strategic plans to determine how many teachers and staff the respective agency requires for the new fiscal year. It is important to remember staffing costs should not exceed 95% of the school/department s allocation. PB Overview PB Overview Once the budget holder s staffing plans for the next fiscal year are known, follow the outlined steps below. PB step-by-step instructions follow the outline. 1. Log on to PB 2. Set/Change password if needed 3. Review the following items in AMS infoadvantage to determine the appropriate reports to print: a. PWCS A Reports: Shows the pre-loaded staff in various formats. i. A1 - Position #, Job Title ii. A2 Employee Name, Position #, Job Title iii. A3 - Position #, Employee Name By Unit (recommended for printing) iv. A4 - Position #, Title, and Name (recommended for printing) v. A5 Position # and Employee Name by Unit and Object b. PWCS Budget Reports: Provides a history of budgeted amounts by line-item. i. Budget History by Act/Unit (recommended for printing) ii. Budget History by Object Code iii. Budget History by Object Code and FTE iv. Budget Lines in PB 144 August 2017

145 PB Overview 4. Existing employees are pre-loaded as well as the base amounts for your payroll budget. Adjustments to these base positions are made by you on the Department Position Form. These adjustments will be listed on these reports as Vacancy and will add or subtract FTE s and salary/benefits dollars to your budget. Compare the pre-loaded staff to the staff desired. Make a list of any position changes desired keeping in mind what is required in the department position form: a. Unit/Activity: Can be obtained from A3 report b. Unit/Object: Can be obtained from A5 report c. Position Number: Can be obtained from all PWCS A reports (A4 recommended) 5. Add and subtract the position changes via the Department Position Form: This step might be conducted several times until the desired personnel count is met. a. Note any brand new positions will most likely not be in PB. Contact the Budget Office so the data can be loaded. 6. After personnel changes are complete, salary calculated, and form saved, a salary projection is required. This procedure will combine all of the personnel changes from both (1) the pre-loaded data and (2) the new data just entered. a. Every time a change is made, the software has to be instructed to make those changes. Projections provide a view of the latest changes via the A1 A5 reports. It is imperative a projection is run after any changes or the reports will reflect the wrong data. 7. Re-run the A1-A5 Reports printed in Step 3 above. These reports will show the results of the position changes made in Step 5. Review: a. Total FTEs by (1) positions and (2) school/department s overall total b. Total Counts by (1) positions and (2) school/department s overall total c. Total school/department allocation with regard to the 95% allocation target If additional personnel changes need to be made, go back to Step 5 and repeat as many times as necessary, each time running a salary projection. 8. If the reports in Step 7 reveal the desired personnel, open and run the FSQ (Formatted System Query) in PB: a. Compare the FTE total with the FTE total in the A1-A5 report from Step 7. If these do not match, there is a data entry error in the Department Position Form (Step 5). If different, a review of the Department Position Form is required. Review the FTEs making sure they match the designated category. For example, an agency budgeted for: i. full time secretary = Object 1150 and FTE = 1 ii. half time secretary = Object 1150J and FTE =.50 iii. 80% secretary = Object 1150_80 and FTE =.80 Each of the above position types requires separate entries in the Department Position Form because they are denoted via distinct Object/FTE (i.e. the J and _80 that follow the object code). 145 August 2017

146 b. Calculate the amount of funds remaining for the school/departments discretionary (flex) funds. This is done by taking the total shown on the FSQ and subtracting that from the total Allocation designated to the school/department. PB Overview 9. Enter discretionary funds. Open Department Budget Form: a. Budget your flexible/discretionary funds by entering the amount in the REQUEST column in the row containing the account codes for the items to be budgeted. The NYREV (new year revised column) will populate with your request when saved. i. Note: 7.65% of every amount budgeted in any object code 1200 through 1999 must be added to the FICA 2100 object code row in the unit where the payroll-type amount is budgeted. b. When the total of the NYREV column equals the amount allocated to the school/department, the flex funds are complete. 10. Open the FSQ (Step 8). Verify that the amount of the NYREV column in the Department Budget Form matches the amount of the column for the appropriate budget stage (Proposed, Approved, or Revised) on the FSQ. This should match your allocation. If the amounts match, the budget is complete. a. Note: If it doesn t match, call the Budget Office for assistance. 11. Re-run and print the reports in Step 3 for final records. An should be sent to the Budget Office notifying of budget completion. This action will lock the budget holder out of PB; thus, make sure the budget reflects what is desired. 146 August 2017

147 PB Step by Step The following pages provide a step by step example of how to enter a budget into PB. Login to PB Log-in 1. Go to Internet Explorer. 2. From your Favorites, select PWCS Sites, then PWCS PB. 3. Type in your Department Number (space) and School/Dept. Name in User Name (example: 367 Bel Air). 4. Type in your Password. 5. Click on Login. 147 August 2017

148 Change Password 1. If you need to change your password click on Edit Password. 2. Enter your OLD password, then enter a NEW password and Verify this password by typing it again. 3. Click Save. 4. Once you get Password changed successfully; click on Advantage Performance Budgeting to get back to the beginning. 148 August 2017

149 Budget Forms Budget forms are used in PB to distribute the dollars given to you in your allocation. There are two forms in PB: Department Position Form this form is used to make any changes to your pre-loaded existing positions. The changes you make on this form are automatically posted to your Department Budget Form via a salary projection. The data from this form is uploaded to AMS by the Budget Office. Department Budget Form the dollar amounts for your pre-loaded positions and position changes are posted to this form. You then use this form to distribute your flexible funds, until the bottom line total equals the amount of your allocation. The data from this form is then uploaded into AMS by the Budget Office. Department Position Form Entering positions 1. Click on Budget Tasks. 149 August 2017

150 2. Click on Formulate Budget Request. 3. Click on DEPT_POS_FORM. Position Form 4. Click Select. 150 August 2017

151 5. Click New if this is your first time in this form for this fiscal year or Click Search if you have already created a form and want to edit it - Only one form per department. Position Form 6. If clicked New, skip this screen shot and go to #7. If clicked Search, click on the box next to your school/department name to input a check mark, then click on Edit. Always click Edit if you have already created a form. Should never have more than one form. Proceed to #12. Position Form 151 August 2017

152 7. In Request Code, enter your school/department, underscore, the fiscal year you are working on (example: 492_2019). 8. In Name, enter your school/department name (example: Bull Run MS). Position Form 9. In the Stage field, type 1 for Proposed budget or type 2 for Approved budget. 10. Under Dimensions type in your Department number and Fund (almost all, with few exceptions, are Fund 001). 11. Click on Save and look for Action was successful. 152 August 2017

153 12. Click on Position Lines tab. Position Form 13. Click New Position (always). 153 August 2017

154 14. Enter Unit (you can use the A3 report to find the correct code it is important that you use correct codes because the codes you use are the ones that will be uploaded into AMS for your final budget). 15. Enter Activity. Position Form 16. Enter 0 (zero) for Function (function is always = 0). 17. Enter Appropriation (this is always your salary appropriation code). 18. Enter Position Number (you can use the A1-A5 reports to locate position numbers of each position). 19. Enter Object/FTE. If entering a fractional FTE, use the search icon and select the object code/fte/description code that matches the position you are adjusting. Do not combine different categories on the same line. For example: if you want two.50 teachers, you would use the 1120J (J =.50 FTE) with.50 FTE and 2 count. Example of search icon: Click on the Search icon to the left of Object/FTE. (Note: you can search on any field that has the search icon). 154 August 2017

155 You can search by code or name. Enter the Code or Name and click on Search. When the list displays, be sure to click on Display All Items to see the full list. Click on the header Name to sort in order. Position Form: Search 155 August 2017

156 Position Form 20. Funding Start Date: Leave blank. 21. Funding End Date: Leave blank. 22. Enter the FTE (total increase or decrease in FTEs for this category, either partial or 1, never more than 1, always positive number). 23. Enter Count (total body increase or decrease for this category, count is positive if adding a position and negative if deleting a position, never less than 1, can be more than 1. For example: if adding 3 of the same type of teacher with the same FTE, the count would be 3 - see examples below). Add two 1.00 FTE Science Teachers Remove one 1.00 FTE Reading Teacher Add two 0.50 FTE daytime Custodian II Add one 0.50 FTE Secretary I Add two 1.00 FTE Secretary I 156 August 2017

157 24. Continue to click on New Position if you want to add new lines on the form. Budget Manual 25. Click Delete Item if you want to remove lines from the form. If you added a line that you no longer want, the line should be deleted (line will have strikethroughs and will be completely removed once you save the form). 26. Click Calculate to see the dollar amount of the changes in the Cost column. 27. When you are finished, recheck your entries to make sure everything is correct. 28. Click Save when done and verify Action was successful. Your form is now saved and the changes have been posted to your Department Budget Form. Instructions that follow will have you run your salary projection to update your PB reports with these changes. 157 August 2017

158 29. Click Back. 30. Click Continue. Position Form 31. Click on Advantage Performance Budgeting or Home. Salary Projection Salary Projections Salary projections are run to post the changes that you have made to your pre-loaded positions on your Department Position Form to the reports. Each school or department should have only one projection. That projection can be updated (edited) if further changes are made on the Position Form. 158 August 2017

159 1. Click on Salary Projections. 2. Click on Salary Projection Maintenance. New Projectionfirst time 3. Click New if this is your first time in this projection for this fiscal year or click Search if you have already created a projection and want to edit it Only one projection per department. If clicked New, proceed to #4. If clicked Search, skip this section and go to # August 2017

160 4. In Code, enter your school/department, underscore, the fiscal year you are working on (example 492_2019). Budget Manual Salary Projections 5. In Name, enter your school/department name (example Bull Run MS). 6. In Start Date, enter the first day of the new fiscal year (example: 07/01/20xx). 7. In End Date, enter the last day of the new fiscal year (example: 06/30/20xx). 8. In the Active field, click on the down arrow and highlight Both. 9. In the Filled field, click on the down arrow and highlight Both. 10. In Department Dimensions, type your school/department number. 160 August 2017

161 11. Click Save. 12. Verify that you get Action was successful. 13. Click on Salary Projections. Salary Projections 161 August 2017

162 14. Click on Execute Salary Projection. 15. Click on the radio button on the left of your salary projection. 16. Click Project. Salary Projections 162 August 2017

163 17. Verify that you get Action was successful. 18. Click on Advantage Performance Budgeting. 163 August 2017

164 Run AMS infoadvantage Reports Once the salary projection has been completed, your A1-A5 reports will reflect the changes that you made to your positions through the Department Position Form. Go to AMS infoadvantage and run the position reports on your projection that you just created (example: 492_2019, not the baseline or approved projection). The baseline/approved projection was taken at a point in time and will never change. To pick up the changes that you made on your Position Form, you will run the reports on the salary projection that you created. Your salary projection will have your school/department number, underscore, and the fiscal year you are working on. When modifying your prompts, the baseline/approved projection will automatically come up. You need to change the prompt to reflect your school/department number. Check all the AMS infoadvantage reports for cost of next year s salary, vacancies, etc. If your changes are not reflected on the reports, check your salary projection for accuracy or call the Budget Office for help. 164 August 2017

165 Department Budget Form - (Flex Funds) Budget Codes These can be sorted by clicking on the title name of each column. If you prefer to see your budget by unit, you can click on Unit. Sort by unit when entering your FICA amounts. If you prefer to see your flexible funds separate from your payroll items, you can click on Appropriation. Sort by Object if you want to see a specific object codes grouped together. Sorting is very helpful to see your budget in different ways. Department Budget Form: Flex Funds Salary and Benefits - Existing staff salary and benefit budget amounts for the new year are already pre-loaded in the NYREV (New Year Revised) column. Any additions or subtractions you make to the pre-loaded staff on the Department Position Form will automatically adjust these budget amounts. The only exception is FICA. You will increase the FICA amount by 7.65% of any amounts you budget in your 1200 through 1999 object codes. (See instructions on following pages). You then use this form to distribute your flexible funds, until the bottom line total equals the amount of your allocation. The Department Budget Form is used to distribute your allocation into categories for your budget. The REQUEST column is used to enter the flexible fund amounts you want to budget in each budget string. This column will post to the NYREV column. The NYREV column, along with the budget strings, will later be uploaded to AMS for your Approved Budget. The total of the NYREV column must equal the amount sent to you on your Allocation Sheet. If you are currently in AMS infoadvantage, go back into PB. Click on Advantage Performance Budgeting or Home. 165 August 2017

166 1. Click on Budget Tasks. 2. Click on Formulate Budget Request. 3. Click on DEPT_BUD_FORM. Department Budget Form: Flex Funds 166 August 2017

167 4. Click Select. 5. Click NEW if this is your first time in this form for this fiscal year or Click Search if you have already created a form - Only one form per department. Department Budget Form: Flex Funds 6. If clicked New, skip this screen shot and go to #7. If clicked Search, click on the box next to your school/department name to input a check mark, then click Edit. Always click Edit if you have already created a form. Should never have more than one form. Proceed to # August 2017

168 7. In Request Code, type in your school/department number, underscore, and current fiscal year (example 492_2019). 8. In Name, type in your school/department name (example Bull Run MS). 9. If Stage is blank, type 1 in Stage for Proposed or type 2 for Approved. 10. In the Dimensions section, enter your Department number & Fund. 168 August 2017

169 11. Click Save and verify Action was successful Department Budget Form: Flex Funds 12. Click on Budget Lines Tab (this will take a few minutes, since it is bringing in every budget line you have). Click on Display ALL Items. Existing staff salary and benefit budget amounts are pre-loaded in the NYREV column. Any additions or subtractions you made on the position form are also reflected on this form. You will need to increase the FICA amount by 7.65% of any amounts you budget in your 1200 through 1999 object codes. The CYAPR (current year approved) column is included as a tool to help you prepare your new budget by viewing the history for each account. The REQUEST column is used to enter the flexible fund amounts you want to budget in each accounting string. This column will automatically post to the NYREV column when the form is saved. The NYREV column, along with all accounting strings, will later be uploaded to AMS Financial for your Approved Budget. Your budget is complete when the total of the NYREV column equals the amount sent to you on your Allocation Sheet. 169 August 2017

170 Department Budget Form: Flex Funds 13. Codes can be sorted by clicking on the title name of each column. You can sort by clicking on any header column. If you prefer to see your budget by unit, click on Unit. If you prefer to see all of your flexible funds separate from your payroll items, click on Appropriation, etc. You can hold your cursor over any of the account codes to see a description of the code. Important: Do not change or add any codes, call the budget office if you need new codes. Department Budget Form: Flex Funds 14. Before you start entering your flex funds, sort by appropriation and make sure that the subtotal of your salary appropriation (NYREV column) minus the subtotal amount to the left (any FICA entered for flex funds in the Request column) equals the grand total on your A1-A5 report. If this does not equal, call the Budget Office for help before continuing on. It is okay to continue if you are off by pennies. The pennies will be adjusted in step # August 2017

171 15. Add your flex budget to the appropriate lines by entering the dollar amounts in the REQUEST column. Remember to add 7.65% of any amounts you enter in object codes to your 2100 FICA code in the corresponding unit. Sorting by unit is the easiest way to do this. You can also figure a calculation (FICA) by clicking on the calculator (do not click in the request line first, click on the calculator icon next to the line you want FICA added); see bigger picture next. The reserve code (object 8002) cannot have more than $5,000. Equipment lines (5000 series object codes-fixed assets) have a per-item cost of $5,000 or more. Thus, when budgeting in these line-items, the funds have to be $5,000 or greater. Department Budget Form: Flex Funds Do the calculation and click Store (it will insert the amount on the line). 171 August 2017

172 16. Continue adding amounts to the accounts in the rows you want your budget to appear, until the total of the NYREV column equals your allocation amount. (Note: your bottom line will not change every time you enter a new amount, you must click on Save before the new amounts will show up). 17. Once you complete the form click Save and verify Action was successful. 18. Review your form to verify that you have added FICA for all object code budgeted amounts, that you have budgeted in the correct areas, and that the total of the NYREV column at the bottom of page equals your allocation amount. This form must balance to the penny. If you are off by cents, adjust your largest dollar FICA amount by the cents needed to balance. (Cents cannot be added to flex codes). 172 August 2017

173 19. Click Back. Department Budget Form: Flex Funds 20. If you get the Confirmation window, click Continue. 21. Click on Advantage Performance Budgeting or Home. 173 August 2017

174 Formatted System Query (FSQ) Verify that the total on your FSQ is equal to the total of the NYREV column in your Department Budget Form. (Note: If there is a discrepancy, please call the Budget Office for assistance) Formatted System Query: FSQ 1. Click on Budget Tasks. 2. Click on Execute a Formatted System Query. 174 August 2017

175 3. Click Public, then click on Search. 4. Select BUDGET_REPORT, then click on Select. Formatted System Query: FSQ 175 August 2017

176 5. In Code, type in your school/department #. 6. Click on Query. Formatted System Query: FSQ 176 August 2017

177 7. If all rows do not display, click on arrow for Display and highlight ALL rows. Budget Manual 8. Check the Total Expend and the Total FTE at the bottom of report in the proper column (the fiscal year you are working on) to make sure it is correct. The Total Expend must match your allocation sheet to the penny and the Total FTE must match your PB (A1-A5) Report. You can also print this query. 177 August 2017

178 Printing Budget Printing Budget Now go back to AMS infoadvantage and run your Budget History by Object Code and FTE to check the totals there. Print any reports you would like to keep for your records. Notify Budget Office Notify Budget Office Once all the reports and forms match your allocation, the Budget Office to say you are done. 178 August 2017

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180 Appendix Utilizing the Additional Class Supplement Feature in Winocular Teachers who work an additional class period above their full-time (1.0 FTE) teaching contract will be compensated through the supplemental pay process. If the assignment covers the full instructional school year days (from 8/28/17 6/12/18), the amount for this additional class period is an additional $12,000 (187 x /day). If the assignment is less than the full school year, it will be prorated based on the number of days worked. An Additional Class Supplement Budget Tool for FY is available on the Intranet. This Excel tool may be used to determine the actual payment and budgeted amount including FICA for the Additional Class Supplement. This tool can be especially helpful with less than full school year assignments. The supplemental rate, plus FICA (0.0765), must be budgeted for these positions. The budget for a full $12,000 Supplement with FICA is $12,918. Submit a TB, if necessary, to move the Flex appropriations to the Salary/Benefit appropriations. An Additional Class Supplement workflow is required to process the request. Additional Class Supplement Workflow Directions 1. From the Winocular Workflow Portal, select Initiate Personnel Requisition. 2. In the Type of Task field, select Additional Class Supplement. 3. Enter the Proposed Effective Date (this is the first day of the supplemental assignment). If the teacher was working in this assignment for the full school year, for FY please enter 08/28/ Fill in the appropriate Fiscal Year (e.g ). 180 August 2017

181 5. The Position Category will always be Certified. 6. Enter the applicable Job Group (Middle School, High School, Special Ed, or Other). 7. Select the Position Title that represents the additional class to be taught. 8. Select the Facility (school location) Enter the Period From and To Dates. These dates are critical. They drive the amount of pay the teacher will receive. If a teacher will work the assignment for the FULL school year, please enter the first day of school through the day after school releases (e.g. 08/28/ /12/2018). A separate Excel tool has been created to assist schools in determining the pay and amount to budget for Additional Class Supplements that are less than a full school year in duration. This and other Winocular resources are available on the Intranet, under the Human Resources menu, then Winocular tab. Please note: There is no FTE associated with this Workflow. The pay is based off the Period From and To dates. 10. Enter the Budget Code information for the certified position. The Object Code will always be If needed, indicate the TB #. 08/28/ /12/ August 2017

182 11. In the Recommend for Hire section, click the Find PID button. Search for the teacher by name, social, or PID #, and select the teacher you would like to recommend. (Note: Only current full-time PWCS certified teachers, who are certified in the particular subject area, may be recommended for an Additional Class Supplement.) 12. Enter the Hire Type as Current Employee. 13. Enter the Proposed Start Date of the assignment (e.g. 08/28/2017). 14. Enter the name of the person authorizing this action in the Action Authorized By 08/28/ Click Complete at the bottom of the page. 16. Then select Send Forward. 182 August 2017