1. How to Prepare a Budget FAPT Mid-Year Director’s Meeting
February 9-10, 2017
Robert Waremburg
Clay County Schools

2. Death by PowerPoint!!!

3. Sorry, Arby made me do it!

4. Seriously, back to work What is a budget?
Why do we invest the time to prepare it?
Especially when it just gets cut anyway?
What do all of those numbers and codes mean?
How can the budget help me tell my transportation story?

5. Accounting Terms Fund, Function, Object, Cost Center, Project….
Defined by the little Red Book, we’ll come back to the numbers later.

6. Wake up! Let’s start by telling your transportation story.
What is the role of Transportation?

7. Here is how I tell my story.
Bus = Teacher
Let’s face it, educators are not always very good at math but they tend to understand simple illustrations.
Honestly though; when you consider the cost to employ a bus driver, and with operating expenses of fuel, inspection, maintenance, insurance, bus replacement and depreciation this is a fairly true comparison.

8. How do your priorities align?
We all can agree that Transportation is a support function. But what about bus replacement versus new school construction?
What about the need for other capital investment, computers, radio systems, routing software, GPS, Fleet management tools, fuel management systems, office space, furniture, and, and, and, what did I miss….

9. When do I talk about my budget?
All of the time…..
It is important to let senior leadership, board members, school administrators, and your department level peers know how you are aware that your role as transportation director aligns with their objectives. Don’t allow others to even consider the idea of “us versus them” but how transportation supports academic achievement.

10. You Gotta Know When to Hold Them and Know When to Fold Them…
Fight for your priorities!
Also, know when to use your better judgement to say maybe next year.
The same goes for mid-year cuts.
How do you prepare for non-typical programs?
What about mid-day dismissals, or field trips.

11. Now lets discuss your own operations
What are your Key Performance Indicators, cost per mile, cost per student, staff ratios, etc. Wait a minute, why did you bring that up?

12. Use your KPIs to your advantage
If your KPIs are good, use them to justify your credibility for seeking improvements.
If they are not, use them to justify your credibility for seeking what you need.
No one should better understand your operations than yourself. Prepare a case study on yourself before it ever comes up. When it does, you just need to update what you have previously done.

13. Ok, let’s talk numbers, but just a little bit
Financial and Program Cost Accounting and Reporting for Florida Schools or Red Book
Incorporated by reference in Rule 6A
Expenditures are categorized using the following elements: Fund, Function, Object, Facility (School/Dept.), Program, Fiscal Year, Grant, Project

14. Red Book
Function refers to the objective or purpose of the expenditure, (7800) is for Pupil Transportation Services
Object refers to the goods purchased or services obtained. The major categories are Salaries (100), Employee Benefits (200), Purchased Services (300), Energy Services (400), Materials and Supplies(500), Capital Outlay(600), Other Expenses(700), Loss (800)Transfers (900)

15. Further subdivisions
Each object is further sub divided in more narrow terms.
Some districts will add some optional more specific codes to sub divide the object for reasons such as tracking non- capitalized hardware.

16. Revenue
For most transportation departments revenue is either General Funds (100) which are considered operational money or Capital Funds (300) which restricted to specific purposes such as buying buses or building facilities
Various types of Capital Funding, LCIF Local Capital Improvement Fund, Voter approved special levies, impact fees, bonds, leasing, etc.

17. Putting your budget together
Take last year’s budget and cut…
Or Take last year’s budget and add…
Tell your story. Justify your numbers based on your priorities and be able to defend your goals as aligned with the district goals.