1. PERFORMANCE BUDGETING SOFTWARE (PB) Items in the training folder USERID Contact information PowerPoint 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

2. Contact Information Anne HazzanAssistant Superintendent of Finance 281-985-6222ahazzan@aldine.k12.tx.usahazzan@aldine.k12.tx.us Lee Davidson, CPA, RTSBA Director of Accounting and Business Services 281-985-6244ladavidson@aldine.k12.tx.usladavidson@aldine.k12.tx.us Laginia JonesAccountant responsibilities: budget, investments, asset management 281-985-6063lrjones@aldine.k12.tx.uslrjones@aldine.k12.tx.us Dedrea Norman, CPA Accountant responsibilities: grants, time and attendance, AESOP, booster club 281-985-6059dnorman@aldine.k12.tx.usdnorman@aldine.k12.tx.us Irlanda CassidyAccountant responsibilities: fixed assets, PEIMS, SHARS 281-985-6245ircassidy@aldine.k12.tx.usircassidy@aldine.k12.tx.us Derek BibbAccountant responsibilities: monthly close out, time and attendance 281-985-6060djbibb@aldine.k12.tx.usdjbibb@aldine.k12.tx.us Patricia RuizAccountant responsibilities: campus liaisons, cash management 281-985-6246pcruiz@aldine.k12.tx.uspcruiz@aldine.k12.tx.us Merredith HuntBookkeeper 281-985-6250mrhunt@aldine.k12.tx.usmrhunt@aldine.k12.tx.us Ninfa LopezBookkeeper 281-985-7333nlucio-lopez@aldine.k12.tx.usnlucio-lopez@aldine.k12.tx.us

3. Budget Training FY 13 2012-2013 school year Dividing up the operational piece of the pie!!

5. Dividing up the operational piece of the pie!! 199.001 – Department’s budget 220 221 222 223 224 225

6. Dividing up the 199.003 Principal’s budget Pie Aldine Sr Nimitz Sr Drew Parker Magrill Dunn Gray Vines

7. 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

8. Function 11 Instruction Function 34 Transportation Function 12 Resources and Media Services Function 13 Instructional Staff and Curriculum Dev Function 21 Instructional Administration Function 23 School Administration Function 31 Guidance Function 32 Attendance and Social Programs Function 33 Student Health Function 36 Co- curriculum Function 41 General Administration Function 51 Facilities Maintenance Function 52 Security Function 53 Technology Function 61 Community Services 199.001.department budget Function Level (roll up level – locked down and restricted at this level)

12. Function 34 Transportation Function 51 Facilities Maintenance Function 52 Security Function 53 Technology 199.001.department budget Sample Transportation Budget Function Level (roll up level – locked down and restricted at this level)

13. Function 11 Instruction Function 34 Transportation Function 12, Resources and Media Services Function 33 Student Health Function 36 Co- curriculum Function 41 General Administration Function 51 Facilities Maintenance Function 52 Security Function 53 Technology 199.001.department budget Sample budget Department 280 – Anne Hazzan Function Level (roll up level)

14. Function 11 Instruction Function 34 Transportation Function 12 Resources and Media Services Function 33 Student Health Function 36 Co- curriculum Function 41 General Administration Function 51 Facilities Maintenance Function 53 Technology 199.001.department budget Sample budget Department 280 – Anne Hazzan 61XX Salary 62 XX Contracted Services 63XX General Supplies 64XX Miscellaneous 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.

15. Function 11 Instruction Function 34 Transportation Function 12 Resources and Media Services Function 33 Student Health Function 36 Co- curriculum Function 41 General Administration Function 51 Facilities Maintenance Function 52 Security Function 53 Technology 199.001.department budget Sample budget Department 280 – Anne Hazzan 61XX Salary 62 XX Contracted Services 63XX General Supplies 64XX Miscellaneous $ 20,000 $ 30,000 $ 35,000 $100,000 $200,000

16. 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.

17. 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.

18. Function 12: Supplies purchased for the library/media center. Items related directly to the operation of the media center – rolling book cart

19. 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.

20. 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

21. 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

22. 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

23. Function 61: Community Services Community Wide Garage Sale expenses

24. 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 iTunes 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.

25. 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.

26. Coding " DO NOTS" ( combinations rejected by PEIMS) FunctionFunction DescriptionProgramDepartments 11InstructionCan not be coded with a program 99 Must be identified with a campus only. Can not use 7XX, 998 or 999 with a Function 11 12Instructional Resources and Media Services 13 Curriculum Development and Instructional Staff Development 21Instructional Leadership 998 or 999 is used as the department code with function 21, when a department orders on behalf of a campus 23School Leadership 31Guidance counseling and Evaluation service 32Social wk Service 33Health Services 34TransportationTransportation Only 35Food Service (Child Nutrition Fund Only)Child Nutrition Only 36Extracurricular Activities Use only program intent code 91 or 99 41General Administration Can only be coded with 7XX Dept, can not be coded with a campus 51Facilities maintenance and Operations 52Security and Monitoring Services 53Data Processing Services 61Community Services 71Debt Services 81Facilities Acquisition and constructionConstruction Projects

27. Function 11 Instruction Function 34 Transportation Function 12 Resources and Media Services Function 33 Student Health Function 36 Co- curriculum Function 41 General Administration Function 51 Facilities Maintenance Function 53 Technology 199.001.department budget Sample budget Department 280 – Anne Hazzan 61XX Salary 62 XX Contracted Services 63XX General Supplies 64XX Miscellaneous 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.

28. Function 41 General Administration $100,000 6399.00 - $25,000 6399.01 10,000 6399.05 - 100 6269.00 $50,900 6499.00 $14,000 No need for 61XX 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

29. 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.

30. Function 11 Instruction $35,000 Function 34 Transportation Function 12, Resources and Media Services Function 13 Instructional Staff and Curriculum Dev Function 21 Instructional Administration Function 23, School Administration Function 31 Guidance Function 32 Attendance and Social Programs Function 33 Student Health Function 36 Co- curriculum Function 41 General Administration Function 51 Facilities Maintenance Function 52 Security $200 Function 53 Technology Function 61 Community Services Between function transfers 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 $1,400.00.

31. 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 Amendment Budget Amendments are posted about three times a week 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 after the monthly Board Meetings

32. 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.

33. A Budget Amendment calendar will be posted on the Accounting Business Services website. BOARD APPROVED BUDGET AMENDMENT SCHEDULE Board Meeting Dates Budget Amendment Due to Accounting Dept. Dates Budget Amendment Processed in AMS Date July 17, 2012July 10, 2012July 19, 2012 August 21, 2012August 14, 2012August 22, 2012 September 18, 2012September 11, 2012September 20, 2012 October 16, 2012October 9, 2012October 18, 2012 November 13, 2012November 6, 2012November 15, 2012 December 11, 2012December 4, 2012December 13, 2012 January 15, 2013January 8, 2013January 17, 2013 February 19, 2013February 12, 2013February 21, 2013 March 19, 2013March 5, 2013March 21, 2013 April 16, 2013April 9, 2013April 18, 2013 May 21, 2013May 14, 2013May 23, 2013 June 18, 2013June 11, 2013June 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.

34. Sample Budget Amendments

35. How to disburse the principal’s budget to each account code.

39. 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