PERFORMANCE BUDGETING SOFTWARE (PB) Items in the training folder USERID Contact information Power. Point presentation 2012 -2013 FY 13 Budget Allocation notice Report A – 2010 -2011 FY 11 complete year budget by function Report B – 2010 -2011 FY 11 complete year budget/expenditure function account codes Report C - 2011 – 2012 FY 12 current year budget by function (partial year) Report D – 2011 – 2012 FY 12 current year budget/expenditure function account codes Report E - Report D used to predict the remaining year expenditures Evaluation sheet
Contact Information Anne Hazzan 281 -985 -6222 Assistant Superintendent of Finance ahazzan@aldine. k 12. tx. us Lee Davidson, CPA, RTSBA 281 -985 -6244 Director of Accounting and Business Services ladavidson@aldine. k 12. tx. us Laginia Jones 281 -985 -6063 Accountant responsibilities: budget, investments, asset management lrjones@aldine. k 12. tx. us Dedrea Norman, CPA 281 -985 -6059 Accountant responsibilities: grants, time and attendance, AESOP, booster club dnorman@aldine. k 12. tx. us Irlanda Cassidy 281 -985 -6245 Accountant responsibilities: fixed assets, PEIMS, SHARS ircassidy@aldine. k 12. tx. us Derek Bibb 281 -985 -6060 Accountant responsibilities: monthly close out, time and attendance djbibb@aldine. k 12. tx. us Patricia Ruiz 281 -985 -6246 Accountant responsibilities: campus liaisons, cash management pcruiz@aldine. k 12. tx. us Merredith Hunt 281 -985 -6250 Bookkeeper mrhunt@aldine. k 12. tx. us Ninfa Lopez 281 -985 -7333 Bookkeeper nlucio-lopez@aldine. k 12. tx. us
Budget Training FY 13 2012 -2013 school year Dividing up the operational piece of the pie!!
Dividing up the operational piece of the pie!!
222 221 220 Dividing up the operational piece of the pie!! 199. 001 – Department’s budget 23 2 224 225
nn Du Aldine Sr Nim itz S Gra r y a M l ril g ker ar P Drew Vines Dividing up the 199. 003 Principal’s budget Pie
Dividing up the operational piece of the pie!! • 199 General Fund – Operational budget 199. 001 Departments 199. 003 Principal’s budget 199. 004 State Comp Ed 199. 007 High School Allotment 199. 008 Virtual School
199. 001. department budget Function 11 Instruction Function 31 Guidance Function 41 General Administration Function 12 Resources and Media Services Function 32 Attendance and Social Programs Function 51 Facilities Maintenance Function 13 Instructional Staff and Curriculum Dev Function 33 Student Health Function 52 Security Function 21 Instructional Administration Function 34 Transportation Function 53 Technology Function 23 School Administration Function 36 Cocurriculum Function 61 Community Services Function Level (roll up level – locked down and restricted at this level)
199. 001. department budget Sample Transportation Budget Function 51 Facilities Maintenance Function 52 Security Function 34 Transportation Function 53 Technology Function Level (roll up level – locked down and restricted at this level)
199. 001. department budget Sample budget Department 280 – Anne Hazzan Function 11 Instruction Function 41 General Administration Function 12, Resources and Media Services Function 51 Facilities Maintenance Function 33 Student Health Function 52 Security Function 34 Transportation Function 53 Technology Function 36 Cocurriculum Function Level (roll up level)
199. 001. department budget Sample budget Department 280 – Anne Hazzan ry la Sa 1 XX 6 62 XX Contracted Services Function 11 Instruction 63 XX eral Supp lies Function 41 General Administration Function 51 Facilities Maintenance Function 33 Student Health Function 34 Transportation us eo Function 12 Resources and Media Services an ell isc M XX 64 Gen Function 36 Cocurriculum Function 53 Technology Object Level – not restricted! Can move budget around between objects WITHIN the same function. It does require clean up in the form of an inter function Budget Amendment.
199. 001. department budget Sample budget Department 280 – Anne Hazzan ry la Sa 1 XX 6 $ 20, 000 Function 11 Instruction 62 XX Contracted Services 63 XX Gen eral Function 34 Transportation $100, 000 lies Function 41 General Administration Function 51 Facilities Maintenance s Function 33 Student Health ou ne Function 12 Resources and Media Services a ell $ 30, 000 isc M XX 64 Supp $ 35, 000 Function 36 Cocurriculum Function 52 Security $200, 000 Function 53 Technology
Within the same function • A budget amendment is needed to clean up the negative account balances at the end of the month. • Take care and clean up your balances… otherwise …. A more restrictive lockdown can be implemented.
Which function do I use? Function 11: • A field trip for academic purposes. • A copy machine that the teachers use to make copies for the students. • Supplies purchased that will be used in the classroom. • Treats for the students directly related to instructional achievement.
Function 12: • Supplies purchased for the library/media center. • Items related directly to the operation of the media center – rolling book cart
Function 13: Instructional Staff and Curriculum Development • Staff training (teacher, librarians function 11 & 12) • Curriculum writing sessions Function 21: Instructional development: • Resource center expenditures Function 23: School administration: • Supplies for the front office and other office areas. • Principal and AP salaries • Mailing home students’ report cards.
Function 31: Guidance • Counselor’s office supplies • Counselor’s salary Function 32: Attendance & Social Programs • Truancy officers and supplies Function 33: Student Health Services • Nurses • Expenditures for health related issues
Function 34: Transportation • Bus Driver’s salaries • Supplies and equipment for transporting students • Tires Function 36: Co-curriculum • Athletics • Fine Arts • Carnivals • T-shirts to participate in a school wide fun run. Function 41: General Administration (normally not used at a school) • Central office supplies
Function 51: Facilities Maintenance • Up keep of the building and playground. Function 52: Security • Security pay at a weekend event • Security cameras in the parking lot Function 53: Technology • Purchase of computers, software etc
Function 61: Community Services • Community Wide Garage Sale expenses
Review - Identify the appropriate function • The purchase of blue and pink paper to demonstrate right angles – student hands-on activity. • The purchase of pencils for student’s who receive 100% on their spelling test. • • • Sam’s membership club dues Sam’s membership for athletics/clubs Attendance incentives for the students – bicycle, $10 i. Tunes cards Teacher incentives for getting the students to achieve the classroom benchmark goals. Taking students to splashtown – missed no more than three days, no office referrals, passing Purchasing t-shirts for all students who participate in a fun run Conference registration for teachers attending Region IV workshops Conference registration for principals and APs Cost of postage used to mail home student report cards.
The math specialist instructor wants to purchase solid shapes for all middle school math labs. Either 21 and location 998 OR 11 and each middle school location • • The transportation department wants to buy security cameras for the parking lot. • The special education department (Katherine Seals) wants to have a working lunch with all the employees at Drew Academy Function 21 • The athletic department is paying for meals for all the basketball players going to a district tournament. The English test coordinator purchases journal notebooks for all 3 rd grade elementary students in the district. Either 21 and location 998 OR 11 and each elementary school location • • The technology department is paying the district phone bill.
Coding " DO NOTS" ( combinations rejected by PEIMS) Function Description 11 Instruction 12 Program Departments Can not be coded with a program 99 Must be identified with a campus only. Can not use 7 XX, 998 or 999 with a Function 11 Instructional Resources and Media Services 13 Curriculum Development and Instructional Staff Development 21 Instructional Leadership 998 or 999 is used as the department code with function 21, when a department orders on behalf of a campus 23 School Leadership 31 Guidance counseling and Evaluation service 32 Social wk Service 33 Health Services 34 Transportation Only 35 Food Service (Child Nutrition Fund Only) Child Nutrition Only 36 Extracurricular Activities Use only program intent code 91 or 99 41 General Administration Can only be coded with 7 XX Dept, can not be coded with a campus 51 Facilities maintenance and Operations 52 Security and Monitoring Services 53 Data Processing Services 61 Community Services 71 Debt Services 81 Facilities Acquisition and construction Construction Projects
199. 001. department budget Sample budget Department 280 – Anne Hazzan ry la Sa 1 XX 6 62 XX Contracted Services Function 11 Instruction 63 XX eral Supp lies Function 41 General Administration Function 51 Facilities Maintenance Function 33 Student Health Function 34 Transportation us eo Function 12 Resources and Media Services an ell isc M XX 64 Gen Function 36 Cocurriculum Function 53 Technology Object Level – not restricted! Can move budget around between objects WITHIN the same function. It does require clean up in the form of an inter function Budget Amendment.
$100, 000 Function 41 General Administration No need for 61 XX 6269. 00 $50, 900 6399. 00 - $25, 000 6399. 01 10, 000 6399. 05 - 100 6499. 00 $14, 000 Function Level Lockdown budgeting – The manager can encumber up to $100, 000 within the function but when the function grand total is reached – all encumbrance will stop
Function Level Lockdown budgeting – • The manager can encumber up to $100, 000 within the function but when the function grand total is reached – all encumbrances will stop. • The budget rolls up to the appropriation unit. • There needs to be a monthly clean up on the account code’s budget. • We still do line item budgeting and line item encumbrance BUT we do not lock the system to the line item we lock the system to the function via appropriation unit.
Between function transfers Function 11 Instruction $35, 000 Function 31 Guidance Function 41 General Administration Function 12, Resources and Media Services Function 32 Attendance and Social Programs Function 51 Facilities Maintenance Function 13 Instructional Staff and Curriculum Dev Function 33 Student Health Function 52 Security $200 Function 21 Instructional Administration Function 34 Transportation Function 53 Technology Function 23, School Administration Function 36 Cocurriculum Function 61 Community Services Example: $200 in security and all the security camera broke at one time. You need $1, 600 for new security cameras. The only function with extra money is function 11, so a Budget Amendment will need to be submitted to move budget from function 11 to Function 52 for $1, 400.
Two types of Budget Amendments (BA) WITHIN the function (inter function) Between functions (transfer budget from one function to another) Send to Budget Amendment box (Laginia Jones) Be careful of duplicates (create a numbering system when you submit it to central office. Area superintendents DO NOT need to approve the Budget Amendments (departments need approval from supervisor) Budget Amendments are posted about three times a week Budget Amendments are posted after the monthly Board Meetings
Budget Amendments • 199. 003 – send the budget amendments to the BA email box or to Gina Jones (Laginia Jones) in the central office. • 199. 001 – Departments – to department superintendent (Dr. Blanson, Dr. Bamberg etc) • Within function budget amendments are posted two to three times a week. • Between function budget amendments are posted Wednesday morning following approval at the Board Meeting.
BOARD APPROVED BUDGET AMENDMENT SCHEDULE Board Meeting Dates Budget Amendment Due to Dept. Dates Accounting Budget Amendment Processed in AMS Date July 17, 2012 July 19, 2012 August 21, 2012 August 14, 2012 August 22, 2012 September 18, 2012 September 11, 2012 September 20, 2012 October 16, 2012 October 9, 2012 October 18, 2012 November 13, 2012 November 6, 2012 November 15, 2012 December 11, 2012 December 4, 2012 December 13, 2012 January 15, 2013 January 8, 2013 January 17, 2013 February 19, 2013 February 12, 2013 February 21, 2013 March 19, 2013 March 5, 2013 March 21, 2013 April 16, 2013 April 9, 2013 April 18, 2013 May 21, 2013 May 14, 2013 May 23, 2013 June 18, 2013 July 10, 2012 June 11, 2013 June 20, 2013 *Budget Amendments that cross functions must be submitted to the Board of Trustees for approval before the request can be processed in AMS **The Board of Trustee conducts school business at regularly scheduled public meetings on the third Tuesday of each month, unless there are conflicts with other important dates. A Budget Amendment calendar will be posted on the Accounting Business Services website.
Sample Budget Amendments
How to disburse the principal’s budget to each account code.
It is now time to review your reports and make your best prediction on how much budget needs to be allocated to each function and select account codes which need budget. All account code budget lines need to add up to the total amount on the allocation sheet
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