1. Department Budget Meeting November 30, 2017
Birdville ISD
Department Budget Meeting
November 30, 2017

2. Packet Items Budget Development Calendar
General Fund Budget Position Form
Position Review Request Form
Sub-Object Listing
Facility Modification Request
New Account Code Request Form
Budget Presentation Power Point
Budget Code Helpful Hints
Summary Budget Worksheet
Department Detail Budget Worksheet

3. District Budget Account Coding
Christy Presents
Handout Flip Charts -- Christy
Hand out Quicktips sheet -- Dora

4. XXX-XX-XXXX-XX-XXX-X-XX-XXX
Budget Account Coding
Account Code Requirements-Data required by TEA
XXX-XX-XXXX-XX-XXX-X-XX-XXX
(Munis doesn’t account for the FY, be sure to put a date range in your report listing)

5. XXX-XX-XXXX-XX-XXX-X-XX-XXX
Fund-Funding source
XXX-XX-XXXX-XX-XXX-X-XX-XXX
100’s-General Fund
’s-Special Revenue Funds
500’s-Debt Service Funds
600’s-Capital Project Funds (Bond Projects)

6. Function-Purpose of the Expenditure
XXX-XX-XXXX-XX-XXX-X-XX-XXX
11 Instruction (Activities directly between teachers and students) *
12 Instructional Resources and Media (Library) *
13 Curriculum Development and Instructional Staff Development *
21 Instructional Leadership
23 School Leadership (Principal & Office Staff) *
31 Guidance, Counseling, and Evaluation Services *
32 Social Work Services
33 Health Services (Nurses) *
34 Student (Pupil) Transportation (To/From School Only)
35 Food Services (Cafeteria Services Only)
36 Cocurricular/Extracurricular Activities *
41 General Administration (Administration Offices)
51 Plant Maintenance and Operations
52 Security and Monitoring Services
53 Data Processing Services
61 Community Services
71 Debt Service (capital leases)
81 Facilities Acquisition and Construction

7. Object Code-Nature or Object of account
XXX-XX-XXXX-XX-XXX-X-XX-XXX
6100’s-District Employees
6200’s-Professional & Contracted Services
6300’s-Supplies & Equipment < $5,000 per unit cost
6400’s-Dues, Travel, Food and Other Expenses
6600’s-Capital Assets >$5,000 per unit cost

8. Payroll Object 6100 Substitutes Part-Time Employees (no benefits)
All Teacher Absences
XX-6112 Professional Non-Teacher
XX-6122 Support Personnel
Part-Time Employees (no benefits)
XX-6118 Professional
XX-6126 Part-Time Support Personnel
Extra Pay Full-Time Employees
XX-6118 Professional Stipends & Extra Duty Pay
XX-6121 Extra Duty Pay/Overtime Support Personnel
Note: There should be no 6119 or 6129 object codes in campus or department budgets. These are for full-time positions only.

9. Professional & Contracted Services Object 6200
Professional Services (typically a licensed individual)
XX-6219
Student Tuition
Education Service Centers Contracted Services
XX-6239
Maintenance & Repair Services
XX-6249

10. Professional & Contracted Services Object 6200 (continued)
Rentals/Operating Leases (copier leases)
XX-6269
Consulting Services (performance improvement)
XX-6291
Print Shop Services
XX-6399-P1 (not 6294)
Other Contracted Services
XX-6299

11. Supplies and Materials Object 6300
Gasoline and Fuel-district vehicles
XX-6311
Maintenance/Operations-custodial and building maintenance supplies
Textbooks-textbooks purchased by district furnished free to students
Reading Materials-magazine/newspaper subscriptions and books (not workbooks)
XX-6329

12. Supplies and Materials Object 6300 (continued)
Testing Materials
11,
Child Nutrition Only
– 6349
Supplies, Furniture, Equipment (unit cost < $5,000)
XX Computer Equipment
XX-6399-SF Software Licenses
XX-6399-CQ Copier Clicks
XX-6399-FU Furniture
XX-6399-P1 Print Shop
XX All other supplies and equipment

13. Other Operating Costs Object 6400
Employee Travel-registration fees, transportation, meals, hotel, etc.
Teacher Instruction Related
Teacher Staff Development/Training
XX-6411 All Other Employees
Student Travel-transportation, meals, participation fees, hotel, etc. related to students traveling for school sponsored events
Regular Instruction (field trips)
Extracurricular/Cocurricular
6494 District transportation dept charges only

14. Other Operating Costs Object 6400 (continued)
Non-Employee Travel-registration fees, transportation, meals, and hotel for non-district employees participating in school sponsored events
XX-6419
Insurance- property insurance, liability insurance, bonding costs, and athletic insurance
XX-6429
Dues-not associated with travel (fees should be 6499)
XX-6495

15. Other Operating Costs Object 6400 (continued)
Awards
XX-6498
Miscellaneous Operating Costs-fees, bid notices, newspaper advertisements, food/refreshments for school related meetings, other miscellaneous costs not coded elsewhere
XX-6499-F1 Food
Includes meals and snacks
Excludes coffee products and water (code to 6399)
XX-6499

16. Sub-Object-District Local Option provides additional account description
XXX-XX-XXXX-XX-XXX-X-XX-XXX

17. Organization Number
XXX-XX-XXXX-XX-XXX-X-XX-XXX
High Schools
Middle Schools
Elementary Schools
699 Summer School
General Administration
/999 Undistributed

18. Fiscal Year
XXX-XX-XXXX-XX-XXX-X-XX-XXX
Number will be the year the school year ends (school year would be “8”)
“In Munis, the fiscal year is not part of the account code”

19. Program Intent Code-Intent of program provided to students
XXX-XX-XXXX-XX-XXX-X-XX-XXX
11 Basic Educational Services
21 Gifted and Talented
22 Career and Technology
23 Services to Students with Disabilities (Special Education)
24 SCE & At-Risk for Non-Title I Campuses
25 Bilingual Education and Special Language Programs
26 Non-disciplinary Alternative Education Programs
28 Disciplinary Alternative Education Program (base level program)
29 Disciplinary Alternative Education Program (supplemental costs)
30 SCE & At-Risk for Title I Campuses
31 High School Allotment
32 Pre-Kindergarten
33, 34, 35 Pre-Kindergarten-Special Ed, Comp Ed, Bilingual
91 Athletics and Related Activities
99 Undistributed (not readily distributed to a program intent code)

20. Campus budget manager is the campus organization number
Local Option Codes-District Local Option used as budget manager
XXX-XX-XXXX-XX-XXX-X-XX-XXX
Campus budget manager is the campus organization number
Computer budget access is based on the budget manager number

21. Budget Process

23. Budget Development Calendar
PROJECTED DATES
ACTIVITY
FACILITATOR
November 30, 2017 BCTAL
Initial Budget meetings to distribute forms and instructions to campuses and department heads (1 hour meetings)
Boynton
December 4-8, 2017
All budget forms including position request forms and position review requests will be ed to all department heads, campus principals, and secretaries.
December 11, January 26, 2018
Campus principals, department heads and secretaries will develop budget and position proposals for
Department Heads/Principals
January 26, 2018
All completed budget forms, Personnel Request forms, and Position Review Request forms are due to the Business Office. All forms should be sent electronically through .
April - May 2018
Campus and Department secretaries will enter final line item budgets into the Munis budget system (Business Office will provide communication regarding this process)
Bowman/Boynton and Campus/Department Secretaries
June 21, 2018
Board Meeting to conduct public hearing and to adopt budget
Dr. Brown

24. 2018-19 Summary Budget Worksheet for General Fund
Worksheet will be sent via -(first tab - Summary)
First Section-Proposed Incr (Decr) within my Initial Allocation
Initial Allocation Adopted Budget less One-Time Approved Requests (see Summary Sheet)
Include any major budget allocation changes within allotment in this section
Not to exceed Initial Allocation
Can be less than the Initial Allocation

25. 2018-19 Summary Budget Worksheet for General Fund
Second Section-Requests for Additional Non-Personnel Budget
Include any “non-personnel” requests in this section
These amounts should be entered on the Detailed Budget Worksheet and noted in the “notes” column
Third Section-Requests for New Positions
Use the General Fund Budget Position Form
Include New Positions and New Stipends
Also any other costs that will be needed for the position
Do not include requests for additional days, pay grade reclassifications or salary . These will be reviewed from the Position Review Request Form.

26. 2018-19 Detail Budget Worksheet Instructions
Worksheet will be sent via (second tab)
Enter Information in the following columns: (proposed allocation will be provided in cell P1)
Budget Description-Provide description of costs that will be spent from each budget category (column N)
Detailed Requests-Optional (column P)
Total Budget Request (column Q)
Summary of details
Label each request as “operational” or “project” cost (column R)
List any other notations in the “Notes” column (column S)
Add any new lines of information as needed to the bottom of the worksheet (if you add lines inside worksheet, be sure to highlight entire row before inserting)
Ensure that totals at top of page include all lines of data

27. Other Department Budget Information
Review Payroll Information on worksheet
Create a budget and enter budget information for part-time, substitute, and extra pay budgets
Your part-time, substitute, and extra pay budgets should include the cost of related employee benefits
You won’t be responsible for entering full-time salary and benefit information in worksheets
Funds requested above proposed allocation should be included on the Detail worksheet
These amounts above should equal the amount entered on the Summary Worksheet-Section 2
In notes column, please describe the additional requests added to the detailed budget worksheet.

28. Other Department Budget Informaton
Review Object code and Sub-Object Code information for accuracy
If you need additional Sub-object codes, please review with Cristina
Function 11 expenditure require a campus organization code
Can budget at organization code 999
Expenditure will require a campus organization code to be used
Please include detailed information in the budget description column-this will help the Business Office ensure that correct coding is used for the specific costs and assist Cabinet in their review.

29. Other Packet Items General Fund Budget Position Form #2
Position Review Request Form #3
Sub Object Listing #4
Facility Modification Request #5
For Next Fiscal Year – no summer work
New Account Code Request Form #6
These will be posted on the Business Office website for your access

30. Review Budget History and Anticipated Needs
Don’t just budget as you have in the past
Are there expenditures that you budgeted for that you no longer need?
Review budget amendments that you have had to make to move funds around this year
Do you need to correct coding?
Review unspent funds from last year
Review funded projects to determine if future funding is needed
Review new projects to determine what funding is needed

31. Staff Involvement

32. Ways to Involve your staff
Department staff and in some cases, Principals, should have input into the budget development for your department.
There are several different ways to involve staff
One on One Meetings
Budget Request Forms

33. Budget Process-continued
Budget Worksheet Submission
Please to
Completed Departmet Detail Budget Worksheet
Completed Summary Budget Worksheet
New Account Request Form (if applicable)
General Fund Budget Position Form (if applicable)
Position Review Request Form ( if applicable)
Facility Modification Request (if applicable)
Submission deadline-Friday, January 26, 2018
Final approved budget will be ed to department head and secretary in April along with instructions for entering the line information into Munis
Please contact Business Office for any assistance needed.

34. Other Business Topics
Captive Audience

35. Travel Reminders Out of State Travel Out of District Travel
Requires Cabinet approval 60 days prior to traveling
Out of District Travel
Approval required 2 weeks out
Travel within DFW without overnight stay
Doesn’t require Travel Form to be attached to requisition
Include details of event/travel on requisition
Travel begins at place of work not home
In-District Travel
Submit Monthly
Provide purpose of travel
Google maps required to support mileage
E-signatures required of employee and supervisor

36. Travel Reminders cont’d
Use current travel form(s) on website
Complete all parts of the approval form including account codes
Under additional/comments /notes. Make notes of sharing room or specific reimbursements
Once approved – no changes should be made to approval form
Attach form to the Travel Expense Requisitions in Munis
Include details on requisitions to include who, where, when, etc.
Always requires principal/supervisor approval – no matter who is funding the travel
E-signatures - Send on to Budget Manager who is funding travel

37. Travel Reminders cont’d
Provide Hotel Tax Exemption to employees staying in hotel
Post Trip
Complete “Post Trip” column
Don’t amend the approval portion of the form – leave as originally approved
Attach form to reimbursement
Must match “Post Trip” total
Reimbursement for gas only for rental car – not employee vehicle

38. We don’t want this to be Dr. Brown…
We don’t want this to be Dr. Brown…..so please include all needs in your budget submission!

39. Questions??