1. To complete this Self-Paced module you must be in Full Screen mode. Press F5 now. When in Full Screen mode, press the Continue Next Page button to continue. Building a Budget: for School-Based Staff A Self-Paced Module ISC Self-Paced Training Program Next Page >

2. 2 Leadership, Empowerment and Accountability are at the forefront of our organization today. This Self-Paced Curriculum was developed and designed to empower you to control and manage your learning pace. It challenges you to take the lead in identifying the functional areas that you need to learn more about and it challenges you to take accountability for your learning progress. If you at any point in time need to review, repeat or move rapidly through any section, you are in control. You determine when you fully understand and have gained the knowledge put forth in each module. Use the navigation buttons at the bottom of the screen to maneuver through the document. They will give you the options available on each page. ISC Self-Paced Training Program Welcome to the ISC Self-Paced Training Curriculum For the Empowered Learner < Previous Page Go to Table of Contents Next Page > End Session

3. 3 Building a Budget: for School- Based Staff End Session Register Projections Initial Allocation Organizational Chart Meeting with the ISC Tax Levy Allocations Reimbursables SAMs Comprehensive Educational Plan (CEP) Gifts Grants Next Page > < Previous Page Go to Table of Contents

4. 4 The Budget Workplan Building a Budget: for School Based Staff Glossary Gifts & GrantsTax Levy Meeting with the ISC Reimbursable Organizational Chart Register Projections Comprehensive Educational Plan (CEP) Construction (ISC) The Bricks (Planning) The Mortar (Funding Sources) Click on the Topic below to view the related section Background (Recent Changes) End Session Helpful Links

5. 5 Planning - Background Building a Budget: for School Based Staff Goal To equip and empower school-based personnel with basic, yet, in depth understanding of how New York City public schools are funded, and provide tools to access and effectively navigate the budgeting systems. Next Page > Go to Table of Contents End Session

6. 6 Recent changes to educational budget in NYC 1996 NY State Governance Law- ask that the schools should be able to do their own budget 1999 Galaxy Training for Community School Districts 2000 5 Community School Districts piloted Galaxy 2000 (phase 1) 2001 9 additional Community School Districts use galaxy (phase 2). My Galaxy full T.O. web application 2002 9 additional Community School Districts use Galaxy (phase 3). Galaxy integrates with RMS to streamline hiring 2003 Galaxy is used for HS, ROCs, and Citywide Sp Ed Allocations given directly to schools for the first time 2004 97% of new teachers paid without delay for the first time 2005 Purchase Order details available in Galaxy 2006 Open Market Transfer Program begins; all transactions sourced through Galaxy 2006 DOE: All locations and employees in Galaxy. 2008 NYCAPS and Galaxy fully integrate for all administrative employees Building a Budget: for School Based Staff 2008 Self-Paced Basic Budget Training Program for School- Based staff Planning - Background < Previous Page Next Page > Go to Table of Contents End Session

7. 7 Building a Budget: for School Based Staff Register Projections Initial school allocations are based on register projections. Based on the audited October 31 st registers for the current year and the school’s enrollment, Office of Student Enrollment Planning and Operations (OSEPO) posts figures for the upcoming fiscal year. Once posted, Principals assess projected figures and can either accept or request a review, where they may provide alternate data. http://www.nycboe.net/AdminOrg/Finance/budget/ dbor/dbor_intranet/REGPROJ_INTRANET/R eg_Proj_Default.html Planning – Register Projections < Previous Page Next Page > Go to Table of Contents End Session

8. 8 Building a Budget: for School Based Staff Planning – Register Projections < Previous Page Next Page > Go to Table of Contents End Session

9. 9 Organization Chart  Instructional programs can be outlined in the organization sheet.  All staff members and coordinators are listed with assignments and programs.  Helpful for schools to have a tentative organization when consulting with the ISC team at the initial budget meeting. Building a Budget: for School Based Staff Planning – Organization Chart < Previous Page Next Page > Go to Table of Contents End Session

10. 10 Comprehensive Educational Plan (CEP) Allows the School Leadership Team (SLT) an opportunity to assess the effectiveness of the current instructional programs. The sub-committee of the SLT determines proposed modifications and/or alternatives, develop goals and objectives. SLT creates action plans that will translate into observable, effective strategies to improve student achievement. The final plan supports the school’s vision and will assist in shaping the budget. Building a Budget: for School Based Staff CEP Planning – Comprehensive Educational Plan (CEP) < Previous Page Next Page > Go to Table of Contents End Session

11. 11 A school’s initial allocation is based on: Current Register The Comprehensive Education Plan Register Projection Select the most appropriate answer by clicking on it. Building a Budget Quiz - Planning Building a Budget: for School Based Staff

12. 12 Go to Next Question Click Here

13. 13 But apparently you missed a point in the reading. Click Here Go to Next Question Initial school allocations are based on register projections. Based on the audited October 31st registers for the current year and the school’s enrollment, Office of Student Enrollment Planning and Operations (OSEPO) posts figures for the upcoming fiscal year. Once posted, Principals assess projected figures and can either accept or request a review, where they may provide alternate data. Register Projections

14. 14 What is the purpose of the CEP when building a budget? Assess & evaluate all programs School’s vision for scheduling funds Strategic plan for student improvement Select the most appropriate answer by clicking on it. Building a Budget Quiz - Planning Building a Budget: for School Based Staff All of the above

15. 15 Go to Next Question Click Here

16. 16 But apparently you missed a point in the reading. Click Here Go to Next Question Comprehensive Educational Plan Allows the School Leadership Team (SLT) an opportunity to assess the effectiveness of the current instructional programs. The sub-committee of the SLT determines proposed modifications and/or alternatives, develop goals and objectives. SLT creates action plans that will translate into observable, effective strategies to improve student achievement. The final plan supports the school’s vision and will assist in shaping the budget.

17. 17 OK, at this point you’ve got the bricks to build your budget. Register Projections Initial Allocation Organizational Chart Comprehensive Educational Plan (CEP)

18. 18 Get the funding (Funding Sources Section) Stop for now, I’ll come back later What would you like to do next? Go back to the Workplan (Table of Contents) Click Here

19. 19 (The Mortar) Building a Budget: for School Based Staff Next Page > Go to Table of Contents End Session

20. 20 DOE receives funds from various sources: Federal, State, City and Private. These fund sources are placed into funding categories. The pie chart shows a graphic representation of the proportions of the three funding sources and varies from school to school. Building a Budget: for School Based Staff Funding Sources < Previous Page Next Page > Go to Table of Contents End Session

21. 21 Tax Levy Monies provided by New York City to support educational programs are called Tax Levy funds. The majority of the monies come from property values and other taxable sources within New York City and New York State. Tax Levy funds account for a majority of a school’s budget. Building a Budget: for School Based Staff Funding Sources < Previous Page Next Page > Go to Table of Contents End Session

22. 22 Tax Levy Tax Levy Funds are the most flexible of all fund sources. These monies can be used to cover all needs of a school building. However, they must be used to cover necessary mandated services first. Examples of these services are: Principal Secretaries Classroom Teachers Cluster Teachers Per Diem Days Basic Supplies Building a Budget: for School Based Staff Funding Sources < Previous Page Next Page > Go to Table of Contents End Session

23. 23 Tax Levy Allocations The School Allocation Memoranda (SAM) will provide additional information on how Tax Levy funds are allocated and how the funds can be used. SAM #1 provides detailed information on the initial funds given to schools. Building a Budget: for School Based Staff Funding Sources < Previous Page Next Page > Go to Table of Contents End Session

24. 24 Tax Levy SAM # 1 Building a Budget: for School Based Staff Funding Sources < Previous Page Next Page > Go to Table of Contents End Session

25. 25 Tax Levy SAM #1 (con’t) < Previous Page Next Page > Go to Table of Contents End Session

26. 26 Tax Levy SAM Most of the additional funds that are allocated to schools can be found in the School Allocation Memorandums (SAM): http://schools.nyc.gov/offices/d_cha nc_oper/budget/dbor/allocationme mo/fy08_09/AM_Default.html Note: The SAM give detailed instructions on why funds are given and how they should be used. Building a Budget: for School Based Staff Funding Sources < Previous Page Next Page > Go to Table of Contents End Session

27. 27 **This is a short list of some of the SAMs that may be found on the DOE website. Building a Budget: for School Based Staff Funding Sources < Previous Page Next Page > Go to Table of Contents End Session Tax Levy SAM School Allocation Memorandums FY 2008 - 2009 SAM # TITLE DATE 01 Fair Student Funding (FSF) 05-22-08 02 Children First Supplemental Allocation 05-22-08 03 Fair Student Funding Legacy Teacher Supplement 05-22-88 04FY'09 Budget Reduction 05-22-08 05 FY'08 Surplus Roll 05-22-08 06 FY'09 Contract For Excellence 07 Citywide Special Education MIS VI, VII, VIII 05-22-08 08 Early Grade Class Size Reduction (EGCSR) 09 Summer Instructional Program 05-22-08 10 Title I School Allocations 05-22-08 11 Parent Coordinator Allocation 05-22-08 12 New York State Textbook Law (NYSTL), Library, Computer Software and Hardware Funds05-22-08 13 Success Grant 05-22-08 14 Special Education IEP Teacher Allocation 05-22-08 15 IEP Paraprofessional 16 Mandated Related Services 17 Adaptive Physical Education (APE) Allocation 05-22-08 18 Autism Spectrum Disorder 05-22-08 19 School Allocations, Amendments, and Adjustments, Part I 20 TL SLIP 21 YABC Programs 05-22-08

28. 28 TL Fair Student Funding (HS) These are the funds allocated through the new formula that make up a majority of a school’s budget. These funds are all unrestricted and to be used at the principal’s discretion. TL Fair Student Incremental Funding (HS) Schools with budgets below their FSF formula will receive their FY 08 incremental allocations. TL Children’s First Funding These are funds devolved from regional and central offices to principals. These funds are to be used by schools to purchase their School Support Organization for next year. Any remaining funds can be used at the principal’s discretion to best meet the needs of their students. TL Children’s First Inquiry Team Inquiry Team process is geared to assist schools in data driven decision making by integrating the components of the Accountability Initiative into the life of the school. Allowable expenditures: per session, per diem and prep coverage TL FSF General Hold Harmless (HS) Schools with budgets above their FSF formula level will be “held harmless” compared to the funding they would have received before Fair Student Funding. Most Common Tax Levy (TL) Allocations: Building a Budget: for School Based Staff Funding Sources < Previous Page Next Page > Go to Table of Contents End Session

29. 29 TL Parent Coordinator This allocation provides tax levy funds for each school to support a parent coordinator position. TL Summer Provides resources for Summer Instructional Programs. TL Mandated Counseling/Speech This allocation provides resources for speech teachers and counselors to provide Individualized Education Program (IEP) Mandated Related Services programs. TL NYSTL (Hardware, Software, Library and Textbooks This allocation provides resources provided by the state for textbooks, library books, computer software and computer hardware. Funds are automatically scheduled into the appropriate object codes for textbooks (337), library (338), computer software (199) and computer hardware (300). Most Common Tax Levy (TL) Allocations (Cont): Building a Budget: for School Based Staff Funding Sources < Previous Page Next Page > Go to Table of Contents End Session

30. 30 Tax Levy Funds come from which sources? NYC Property Tax Federal Grants Other taxable sources in NYC Select the most appropriate answer by clicking on it. Building a Budget Quiz – Tax Levy Building a Budget: for School Based Staff Property Tax and other taxable sources in NYC

31. 31 Go to Next Question Click Here

32. 32 But apparently you missed a point in the reading. Click Here Go to Next Question Tax Levy Monies provided by New York City to support educational programs are called Tax Levy funds. The majority of the monies come from property values and other taxable sources within New York City and New York State. Tax Levy funds account for a majority of a school’s budget.

33. 33 Which of the following cannot be paid for with tax levy money? Textbooks Per Session New Handicap Ramp Select the most appropriate answer by clicking on it. Building a Budget Quiz – Tax Levy Building a Budget: for School Based Staff Professional Development

34. 34 Go to Next Question Click Here

35. 35 But apparently you missed a point in the reading. Click Here Go to Next Question Tax Levy Tax Levy Funds are the most flexible of all fund sources. These monies can be used to cover all needs of a school building. However, they must be used to cover necessary mandated services first. Examples of these services are: Principal Secretaries Classroom Teachers Cluster Teachers Per Diem Days Basic Supplies

36. 36 Register Projections Initial Allocation Organizational Chart Comprehensive Educational Plan (CEP) OK, at this point you’ve got the Tax Levy piece of your budget. Tax Levy Allocations SAMs

37. 37 Get the Reimbursables (Funding Sources Section) Stop for now, I’ll come back later What would you like to do next? Go back to the Workplan (Table of Contents) Click Here

38. 38 Reimbursable Funding Reimbursable funding represents the portion of the school allocation derived from specific state, federal and private fund sources. Reimbursable funding must be used to provide additional instructional services that are over and above the basic instructional services. Funding is determined by eligible student population.  Poverty Rate  English Language Learners (ELL)  Special Education  At-Risk Students  Attendance Rate Note: Funds are directed to the school from the city. Upon review of usage, the state reimburses the city for the expenses. Building a Budget: for School Based Staff Funding Sources Next Page > Go to Table of Contents End Session

39. 39 Reimbursable Funding (Cont) Supplement not supplant! Reimbursable funding is used to implement academic intervention services (AIS), as described in the CEP. Misuse of reimbursable funds will lead to disallowances. See below website for School Allocation Memorandum. http://schools.nyc.gov/offices/d_chanc_oper/budget/d bor/allocationmemo/fy08_09/AM_Default.html Building a Budget: for School Based Staff Funding Sources < Previous Page Next Page > Go to Table of Contents End Session

40. 40 Title 1 School Wide Projects (SWP) Designed collaboratively at the school level to improve instruction. In addition to challenging content, the plan incorporates intensive professional development for staff and parents and collaboration, where appropriate, with community organizations to strengthen the school's program. Title 1 Targeted Assistance To provide instruction to the at-risk student. Attendance Improvement Dropout Prevention To provide opportunities for students at risk for dropping out of school to improve their attendance and academic performance. Programs should be based on a comprehensive review and assessment of the academic and social needs of the students and families. Early Grade Class Size Reduction (EGCR State/Federal) To reduce class size for kindergarten through grade three to improve student academic performance. Title III LEP (Limited English Proficient) Provides supplementary funding to enhance services to LEP/ELL students, including LEP/ELL immigrant students in the areas of, English language acquisition and content area improvement. It is also intended to increase access of LEP/ELL students to educational technology. Most Common Reimbursable Funding Allocations Building a Budget: for School Based Staff Funding Sources < Previous Page Next Page > Go to Table of Contents End Session

41. 41 School Reimbursable Funding is for: Additional instructional services Basic supplies Implementation of academic intervention services Select the most appropriate answer by clicking on it. Building a Budget Quiz – Reimbursable Funds Building a Budget: for School Based Staff Implementation of academic intervention services and additional instructional services

42. 42 Go to Next Question Click Here

43. 43 But apparently you missed a point in the reading. Click Here Go to Next Question Reimbursable Funding Reimbursable funding represents the portion of the school allocation derived from specific state, federal and private fund sources. Reimbursable funding must be used to provide additional instructional services that are over and above the basic instructional services. Reimbursable funding is used to implement academic intervention services (AIS), as described in the CEP.

44. 44 Reimbursable funds cannot pay for: Internal Services After-School Programs Parent Involvement Select the most appropriate answer by clicking on it. Building a Budget: for School Based Staff Internal Services and After-School Programs Building a Budget Quiz – Reimbursable Funds

45. 45 Go to Next Question Click Here

46. 46 But apparently you missed a point in the reading. Click Here Go to Next Question Reimbursable Funding Supplement not supplant! Reimbursable funding is used to implement academic intervention services (AIS), as described in the CEP. Misuse of reimbursable funds will lead to disallowances. See below website for School Allocation Memorandum.

47. 47 Register Projections Initial Allocation Organizational Chart Comprehensive Educational Plan (CEP) OK, at this point you’ve got the Tax Levy and Reimbursable pieces of your budget. Tax Levy Allocations SAMs Reimbursables

48. 48 Get Gifts and Grants (Funding Sources Section) Stop for now, I’ll come back later What would you like to do next? Go back to the Workplan (Table of Contents) Click Here

49. 49 GIFT – A donation rendered via check, goods, or services from a private institution, corporation or not for profit institution (i.e. PTA donation, local bank donation, etc) GRANT – An award based on approval of a written proposal that is transmitted by the sponsoring Agency to the Senior Grants Officer at the ISC. (i.e. 21 Century Community Learning Center, Teaching American History, Learning Technology, etc) Building a Budget: for School Based Staff Gifts and Grants Next Page > Go to Table of Contents End Session

50. 50 For Monetary Gifts up to $9,999 School receives letter and check from donor specifying the nature of the gift and guidelines for the use of these funds. These funds must be recorded through the “School Based Gifts and Grants Reporting System” which is located on the DOE Intranet. If funds will only be used for OTPS funds can be deposited in the school’s general fund. If funds will be used for personnel (per diem, per session, trainee) then the original check should be sent to the Senior Grants Officer (SGO). All documentation including the “School Based Gifts and Grants Reporting System” must be kept at the school. http://nycboe.net/schools/giftsgrants Building a Budget: for School Based Staff Gifts and Grants < Previous Page Next Page > Go to Table of Contents End Session

51. 51 Monetary and Non-monetary Gifts of $10,000 and more School receives a letter from the donor with the value of the gift or a check including requirements for the use of these funds. Copies of documentation are kept at the school School completed the required School Based Gifts and Grants form on the DOE Intranet. The original check and copy of letter with guidelines of use is sent to the SGO located at the ISC. SGO will reach out to the Division of Contracts and Purchasing and the Division of Budget Operations and Review (DBOR) to ensure that the funds are placed in Galaxy for use. Building a Budget: for School Based Staff Gifts and Grants < Previous Page Next Page > Go to Table of Contents End Session

52. 52 Grants School completes form on the “School Based Gifts and Grants Reporting System”. School forwards a copy of the grant award letter along with the school’s proposal to the Senior Grants Officer. The Senior Grants Officer enters the grant on the Division of Contracts and Purchasing website. DBOR enters funds into Galaxy for use of funds. Principal and SGO work together to ensure that funds are being used appropriately according to the approved grant. Building a Budget: for School Based Staff Gifts and Grants < Previous Page Next Page > Go to Table of Contents End Session

53. 53 Acquiring Gifts and Grants Many Corporations and Institutions have resources allocated towards Education and School Improvement. This information can be obtained directly from their website or through a designated contact. Contact the Senior Grants Officer (SGO) at the Integrated Service Center for more information regarding acquiring grants for your school. Building a Budget: for School Based Staff Gifts and Grants < Previous Page Next Page > Go to Table of Contents End Session

54. 54 For funds given under $10,000, where can funds be placed? School Account Galaxy DBOR Select the most appropriate answer by clicking on it. Building a Budget Quiz – Gifts and Grants None of the above Building a Budget: for School Based Staff

55. 55 Go to Next Question Click Here

56. 56 But apparently you missed a point in the reading. Click Here Go to Next Question For Monetary Gifts up to $9,999 These funds must be recorded through the “School Based Gifts and Grants Reporting System” which is located on the DOE Intranet: If funds will only be used for OTPS funds can be deposit in the school’s general fund. If funds will be used for personnel (per diem, per session, trainee) then the original check should be sent to the Senior Grants Officer (SGO) All documentation including the “School Based Gifts and Grants Reporting System” must be kept at the school.

57. 57 Grant Funds can be found in: Galaxy School Account Checking Account Select the most appropriate answer by clicking on it. Building a Budget Quiz – Gifts and Grants Building a Budget: for School Based Staff

58. 58 Go to Next Question Click Here

59. 59 But apparently you missed a point in the reading. Click Here Go to Next Question Grants School completes form on the “School Based Gifts and Grants Reporting System”. School forwards a copy of the grant award letter along with the school’s proposal to the Senior Grants Officer. The Senior Grants Officer enters the grant on the Division of Contracts and Purchasing website. DBOR enters funds into galaxy for use of funds.

60. 60 Register Projections Initial Allocation Organizational Chart Comprehensive Educational Plan (CEP) OK, at this point you’ve got Tax Levy, Reimbursables and Gifts & Grants for your budget. Tax Levy Allocations SAMs Reimbursables Gifts Grants

61. 61 Meet with the ISC Stop for now, I’ll come back later What would you like to do next? Go back to the Workplan (Table of Contents) Click Here

62. 62 Building a Budget: for School Based Staff Meeting with the ISC Next Page > Go to Table of Contents End Session

63. 63 Prepare for the initial budget meeting at the ISC. Things to consider when you go for your meeting:  Instructional Goals and Objectives for the 2008- 2009 school year  What SSO have you selected  Bring the tentative Organization Table  Per Session programs  AIS Programs  Project Arts Programs Once you and the SLT discuss the updated CEP and meet with the ISC team, the vision of the school will come together. Building a Budget: for School Based Staff Meeting with the ISC < Previous Page Next Page > Go to Table of Contents End Session

64. 64 Register Projections Initial Allocation Organizational Chart Comprehensive Educational Plan (CEP) OK, you’ve gathered your information, secured your funding and met with the ISC... Tax Levy Allocations SAMs Reimbursables Gifts Grants Meeting with the ISC

65. 65 Register Projections Initial Allocation Organizational Chart Comprehensive Educational Plan (CEP)... You’re ready to open the school. Tax Levy Allocations SAMs Reimbursables Gifts Grants Meeting with the ISC

66. 66 Look at the Glossary Stop for now, I’ll come back later What would you like to do next? Go back to the Workplan (Table of Contents) Click Here Check out Helpful Links Click Here

67. 67 Glossary AIS - Academic Intervention Services CEP – Comprehensive Educational Plan DBOR – Division of Budget, Operation and Review Galaxy – Budget System NYSTL – New York State Tax Levy OTPS – Other Than Personnel Services Tax Levy - Monies provided by New York City to support educational programs are called Tax Levy funds Reimbursable – other than Tax Levy funds (to support, not supplant) SAM – outlines for school allocation for a particular initiative or fund source SLT – School Leadership Team TL FSF – Tax Levy Fair Student Funding Go to Table of Contents End Session Building a Budget: for School Based Staff

68. 68 Principal’s Portal http://intranet.nycboe.net/DOEPortal/Principals/default.htm Famis Portal https://dfoforms.nycenet.edu/FamisPortal My Galaxy http://mygalaxy.nycenet.edu/ School Allocation Memorandum http://schools.nyc.gov/offices/d_chanc_oper/budget/dbor/allocationmemo/fy08_09/AM_Default.html Standard Operating Procedures http://schools.nyc.gov/NR/rdonlyres/39CF59B6-89F5-4ACB-A859-FBF1CB2C227C/0/otpspurchasesMarch06.pdf Reimbursable Handbook http://schools.nyc.gov/NR/rdonlyres/55FEA275-257C-407F-B6E2- 757C751C334C/36608/Reimbursablehandbook408b.pdf School Based Gifts and Grants Reporting System http://nycboe.net/schools/giftsgrants Helpful Links Go to Table of Contents End Session Building a Budget: for School Based Staff Next Page >

69. 69 Resource Guide to School Budgets http://schools.nyc.gov/Documents/FSF/NYC_FSF%20Guide_052208.pdf Craft Budgeting Tool http://schools.nyc.gov/Documents/FSF/CRAFT%20FY%2009_DRAFT_5-27-08.ppt School Budget Overview http://schools.nyc.gov/AboutUs/BudgetsFairStudentFunding/YourSchoolBudget/default.htm FY 08 and FY 09 Funding Stream Comparison http://schools.nyc.gov/AboutUs/BudgetsFairStudentFunding/YourSchoolBudget/AllocationComparison.htm Division of Budget and Operations & Review (DBOR): http://schools.nyc.gov/offices/d_chanc_oper/budget/dbor/ DBOR Intra-net Website: http://www.nycboe.net/AdminOrg/Finance/budget/dbor/dbor_intranet/ Division of Financial Operations-Payroll Memoranda: http://schools.nyc.gov/Offices/DFO/PayrollAdministration/MostPopularClicks/PayrollMemoranda.htm Building a Budget: for School Based Staff Helpful Links Go to Table of Contents End Session

70. 70 OK, just click below and we’re finished for now To exit the program, click here Click Here