Planning & Budget 2017-2018 Clerical Conference July 17, 2017 San Antonio Independent School District
Budget Office Staff Contact Information 210-554-8680 141 Lavaca Street San Antonio, Texas 78210 Dottie Carreon, Director, DCarreon1@saisd.net Velinda F. Salas, Budget Analyst, VSalas1@saisd.net Angie Ramirez, Senior Budget Specialist, ARamirez8@saisd.net 2
What is the District Budget? The District Budget is a financial plan that describes how we will meet our educational goals, program initiatives, and the mission of the District through campus and departmental appropriations. The District Budget is a living document, and is adjusted with Budget Amendments to address needs as they change throughout the school year. The Board of Trustees approves and adopts our Annual Budget, and all subsequent Amendments to the Budget. 3
SAISD Planning & Budget Department We Can Assist With: Correct use of all segments of budget code Correct coding of fixed assets, Hot Items, & technology Review of campus available budgeted funds Salary Fringe Calculator online Help with reading monthly budget reports Help with troubleshooting BCRs (manual & online) Student Attendance Incentive award calculation Student Attendance Incentive spending guidelines End of Year Procedures/Deadlines for Financial Services Distributing information regarding any code changes Providing budget training to new clerical staff Planning & Budget Phone number 554-8680 4 141 Lavaca Room #104
Key Budget Terms Campus Budget (Appropriation) The amount of monies available at your campus for salaries, contracted services, supplies, travel and equipment Encumbrance Funds set aside or obligated (through a purchase order) for an intended expenditure Expenditures Actual payment for goods or services received Balance The amount of un-obligated & un-spent money remaining in an account code Campus Budget - Encumbrance - Expenditures = Balance (Appropriation) 5
Budget (Account) Code Structure The budget code structure is a 20-digit system used to designate accounts in such a manner that the numbers detail the required information needed to manage the accounts and provide information. All school districts in Texas are required to use the same system. XXX XX XXXX XX XXX X XX X XX SUB FISCAL PROGRAM LOCAL LOCAL FUND FUNCTION OBJECT OBJECT ORG. YEAR INTENT OPTION OPTION 6
Fund Codes Fund Code A mandatory 3-digit code is to be used for all financial transactions to identify the fund group and specific funds. The first digit refers to the fund group and the second and third digits specify the fund. 100 General Fund 200/300/400 Special Revenue Funds 500 Debt Service Funds 600 Capital Projects Funds 199 11 6399 00 001 8 11 0 00 7
Functions TEA Required Detail Function Code -A mandatory 2-digit code that identifies the purpose of the transaction 11 Instruction 12 Instructional Resources & Media Services (Library) 13 Curriculum Development and Instructional Staff Development 21 Instructional Leadership 23 School Leadership 31 Guidance, Counseling, and Evaluation Services 32 Social Work Services 33 Health Services 34 Student Transportation 35 Food Services 36 Extracurricular/Athletic Activities 41 General Administration 51 Facilities Maintenance & Operations 52 Security and Monitoring Services 53 Data Processing Services 61 Community Services 62 (including parent involvement programs) 71 Debt Service 81 Facilities Acquisition & Construction 95 Payments to JJAEP 199 11 6399 00 001 8 11 0 00 8
Object Code Object code - A four-digit code used to identify the nature and object of an account. The first digit identifies the type of account: 5 = Revenue Accounts (Example: 5755 for Activity Fund Revenue) 6 = Expenditure Accounts (Example: 6399 for Supplies) Object Code Title & Description Object Code Title & Description 61xx Payroll Costs 64xx Other Costs 62xx Contracted Services 65xx Debt Service 63xx Supplies & Materials 66xx Furniture & Equipment 199 11 6399 00 001 8 11 0 00 9
Sub Object A 2-digit code for optional use 199 11 6399 00 001 8 11 0 00 Organization Code A mandatory 3-digit code identifying the organization. There are two distinct types of organization units: (1) A school/campus organization and (2) administrative or other unit which performs specific support responsibilities. 199 11 6399 00 001 8 11 0 00 Fiscal Year Code A mandatory single digit code that identifies the fiscal year of the transaction or the project year of inception of a grant project. 199 11 6399 00 001 8 11 0 00 10
Program Intent Code Program Intent Code A 2-digit code used to designate the cost of instruction and other services provided to students. 11 Basic Educational Services 21 Gifted and Talented 22 Career and Technology 23 Services to Students with Disabilities 24 Accelerated Education (Compensatory Ed) 25 Bilingual Education 26 Non DAEP Services 28 DAEP Basic Services 30 Title I, part A and State Compensatory Education 31 High School Allotment 32 Prekindergarten 33 Prekindergarten- Special Education 34 Prekindergarten- State Compensatory Education 35 Prekindergarten- Bilingual Education 91 Athletics and Related Activities 99 Undistributed District Wide 199 11 6399 00 001 8 11 0 00 11
Local Code(Optional) ACCOUNT CODE STRUCTURE Optional Code 3, 4 and 5 These codes are used at the option of the district to further describe the transaction. Some accounts have 8xx at the end to distinguish money given to campuses by a department. It is recommended that campus secretaries do not access those accounts unless they are informed otherwise. 199 11 6399 00 001 8 11 0 00 XXX XX 6XXX XX XXX X XX XXX Fund Function Object Sub Object Org Year Program Option Code 3,4 & 5 224 11 6119 00 005 8 23 000 164 33 6399 00 107 8 30 000 8XX 199 41 6239 00 701 8 99 000 12
Budget Amendments Budget Change Request (BCR) Online Budget Change Requests should be used for all funds beginning with 1xx, any fund related to Federal Programs and Campus Activity fund 461. Please refer to the Budget Change Request On-line Training packet located on our Planning & Budget website at: http://intranet/budget/index.shtm Many BCRs associated with grants need approval from Funds Management. Please use the hard copy BCR when submitting. Attach supporting documentation(any related item such as a copy of check, award letter, Notice of Grant Award (NOGA), etc.) 13
Example of a Completed Paper BCR The Reduce from Budget is the account you want to reduce or take funds from. The Increase to Budget is the account you wish to add funds into. Please remember to use whole dollar amounts on all 1xx funds. (online or paper) Original BCRs need to be sent to the Budget Office. (No fax BCR s allowed) Once BCR is approved and processed an email confirmation with a scanned copy of the BCR will be emailed to you for your files. Always check for any changes that were made to your BCR. 14
BCR Helpful Hints & Other Things to Remember Amend within the fund not between funds. Amend within the functions not between functions if possible. Function 11 funds should stay in function 11. Allow sufficient time to process a BCR. Coordinate Federal or Grant fund BCRs with Federal Programs & Funds Management department. Attach supporting documentation to grant BCRs such as NOGAS. Make sure the BCR is complete and in balance before submitting. Please print name below signatures not legible on ALL paper documents. 15
RESTRICTED BUDGET CODES (Cannot move budget from these accounts) Any Salary Code 1xx-xx-61x9-00-xxx-8-xx-000 Any Salary Fringe Code 1xx-xx-614x-00-xxx-8-xx-000 Student Field Trips 199-xx-6494-xx-xxx-8-xx-000 Textbooks 199-11-6321-00-xxx-8-11-000 Science Supplies 199-11-6399-40-xxx-8-11-000 Magazines & Periodicals 199-12-6325-00-xxx-8-99-000 Library Supplies 199-12-6399-00-xxx-8-99-000 Any Athletic Account 199-36-6xxx-9x-xxx-8-91-000 Any code with a Department ORG# at the end 16
865 funds can only be moved into a 461 fund. (Not allowed to move monies into or from any 1XX fund.) Original form needs to be turned into the Budget Office. Please include your reason for the transfer request. Any signatures not completely legible should have the name printed under the signature on all paper documents. SAF-865 to 461 Form 17
Monthly Budget Reports At the end of every accounting month, your principal or department head will receive two budget monthly reports via email. The email subject line will read: Budget By Orgn XXX JULY 13 and 259P Orgn NNN MM-DD-YY Review the monthly reports for accuracy. Print your reports each month for Auditing Purposes. 18
259 Budget Status by Organization Monthly Report Example 19
259P Percent of Expenditure Report by Org & Fund Monthly Report Example 20
Managing the Budget and Helpful Hints 21
New for 2017-2018 NEW LOCAL FUND NUMBERS: FUND 197 TRE 21 st Century Classrooms FUND 198 TRE Academic & Afterschool STUDENT ATTENDANCE INCENTIVE: Moving from FUND 173 to FUND 470 This is a LOCAL FUND Still has the same limitation on rollover of balances (Maximum of $5 per student) 22
Coding Guidance for Hot Items and Other Technology 23
Athletics Gate Receipts REMINDER: Secretaries will no longer have to submit a BCR for every Athletic cash receipt being deposited. Accounting Dept. will email a copy of your receipt for your files, then Budget Dept. will place the funds in a default Expenditure account. Girls gate receipts will be placed in: 461-36-6399-98-xxx-8-91-000 Boys gate receipts will be placed in: 461-36-6399-99-xxx-8-91-000 You are still responsible for doing online BCR s to move funds out of the default accounts into correct budget codes if needed. 24
T-Shirts for Staff or Convocation Staff T-Shirts are ONLY allowed to be purchased under one of the following codes: 865-00-2111-00-xxx-8-00-000 Hospitality 865-00-2143-00-xxx-8-00-000 Teacher Courtesy 461-11-6299-00-xxx-8-11-000 Contracted Svcs Any fund 1xx is not allowed 25
What Object Code To Use For Region 20 Services 6239- Region 20 Education Service Center Services Ex: Region 20 will be hosting a training and registration is done through them. 6269- Rentals Ex: Renting a room from Region 20 to host a SAISD training. 6329- Reading Materials, Library Books/Media/Videos Ex: When ordering books from the Region 20 Catalog 6399- General Supplies & Materials Ex: When ordering supplies out of the Region 20 Catalog 26
LVN / HA / RN Extra Duty Budget Codes for Student Registration During student registration, an LVN, HA or RN may work before their contract start date. Please use the appropriate budget code below on a Supplemental pay form: 199-33-6118-00-xxx-8-99-000 RN Extra Duty (daily pay rate of employee) 199-33-6124-00-xxx-8-99-000 LVN / HA Extra Duty (hourly rate of employee) * Budget transfers are restricted* 27
Textbook Inventory Part-Time help Budget Code for all MS & ES Appropriations are available for Textbook Inventory Assistance (Funds should be split in half for a total of 80 hours.) More than one person can be used as long as they do not exceed the hours given below: 40 hours: Distribution of Textbooks at the start of the school year 40 hours: Collection of Textbooks at the end of the school year Please use the following budget code on a Supplemental pay form: 199-12-6124-01-xxx-8-99-000 Textbook Inventory Assistance (Part-Time Clerical Rate) * Budget transfers are restricted * 28
Overdrawn Accounts Overdrawn accounts must be corrected as soon as possible. Run a live report of your accounts on itccs Overdrawn accounts will NOT have a( )negative sign on the right side of balance amount. Create an online BCR to cover overdrawn accounts 29
Following Proper Procedure for Purchases Please follow proper procedure and create your requisition before making any purchases: Examples: Student Incentives- Pizza parties, gift cards, etc. Supplies Student travel- Meals, Lodging, registration fees, etc. 30
Budget Website Links and Helpful Resources: Planning & Budget Main Page http://www.saisd.net/admin/budget/index.shtm This link will help you find the Budget Code Guide as well as the link to enter our Intranet Home Page. Planning & Budget Intranet Home Page: http://intranet/budget/index.shtm This link will help you find the Salary/Fringe Calculator, Online BCR Training packet, Budget Change Request Forms for Grants or Federal Funds. 31
Salary Fringe Calculator The calculator is located in the Planning & Budget website: http://intranet/budget/index.shtm Any time you add funding for Supplemental Pay, custodial overtime, etc., please include the fringes (6141, 6143 and 6146) along with your payroll account. 32
Budget Reference Manual This manual is located on our Planning & Budget Website. Please use this as a guide and contact the Budget Office if further assistance is needed. The manual provides a detailed breakdown of the account code structure and it s purpose. 33
Any Questions? San Antonio Independent School District