1. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org SELDA 2015-16 Day 1 Budgeting Basics And Fiscal Principles 10/2/20151 Chris Horton Amber McCollum

2. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Learning Targets I can name the three budgets for which I am responsible I can locate the Budgets, Grants and Data section on the GADOE website I can locate and identify my district’s special education state teacher allocation I can state the definition of basic budgeting terms I can locate and identify my federal and state budget allocations I can fill out budget preparation pages to assist me in budget entry in the portal 10/2/20152

3. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Budgeting Basics Who does the budgeting in your own home? What contributes to a good budget? Clear starting point Clear goals Clear plan – short and long-term ________________________ 10/2/20153

4. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Navigating GADOE Website for Budget Information 10/2/20154

5. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org 10/2/20155

6. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org 10/2/20156

7. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org The Essential Budget Information 10/2/20157 Headings FY 2016 Allocations Consolidated Application Resources High Cost Fund Residential Reintegration Grant

8. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org FY 2016 Allocations Draft Allocations for IDEA Flowthrough and IDEA Preschool Draft Allocations for IDEA Flowthrough and IDEA Preschool Consolidated Application Requirements Indirect Costs Calculator Sample District Budget Worksheet Budget Pages IDEA Allowable Expenditures Resources for Guidance Special Ed Directors Handbook 2016 Budget Meeting Powerpoint Proportionate Share Process Powerpoint Proportionate Share Process Powerpoint Time and Effort Reporting Powerpoint Time and Effort Reporting Powerpoint Financial Management Complaints FY 2016 Consolidated Application LEA Consolidated Application Navigation Manual LEA Consolidated Application Navigation Manual Program Guidance 2016 IDEA Budget Submission Checklist 2016 IDEA Budget Submission Checklist 2016 MOE Compliance and Eligibility Worksheet 2016 MOE Compliance and Eligibility Worksheet Forms and MOE 10/2/20158

9. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Budget Basics: Terminology Fiscal Year = the year in which the school year ends Ex.: Our upcoming school year = ends May 2016 = FY16 Allocations – the amount given to LEA for a certain budget Federal Budget – Comes from the Federal Government and has Federal regulations guiding it’s use State Budget – Comes from our state legislature in form of a state law signed by Governor 10/2/20159

10. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org More Terminology Expense line – a line in your budget page for one type of expense (ex. Supplies, travel) Carryover – the amount of unspent money in your budget from last school year Unbudgeted Funds – funds yet to be assigned to a certain expense line in the budget Function Code – a 4-digit number that describes a category of expenses (ex. Pupil Services, Instruction) Object Code – a 3-digit number that describes one specific item within the group (or function code) 10/2/201510

11. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Budgets: Getting Started 10/2/201511

12. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Understanding My Allocations 10/2/201512 District 1 Allocations

13. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Beginning to Work with Your Allocations 10/2/201513 Last year’s amounts This year’s amounts 2 Federal Budgets

14. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Creating Your Budget on Paper: Step One 10/2/201514

15. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Step 2: Entering Line Items 10/2/201515 Enter number of federally funded teachers Transfer this total to the first page

16. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Step Three: Transferring Totals 10/2/201516 Copy the totals from each budget page here

17. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org State and Federal Prek Budgeting: Just Like IDEA Flowthrough Budget 10/2/201517 1.Check State or Federal Preschool 2.Enter your starting allocation 3.Determine where you have needs 4.Record amounts on sheets 3-8 5.Transfer to the front sheet

18. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Prek Budget Principles State funds expire at year’s end; use up all state funds or return them to the state Try to assign as many teachers as possible to State Prek Budget Federal prek funds, if unspent, can carry over to next year No funds go to the schools to provide supplies for prek special education programs Budget in prek instructional materials 10/2/201518

19. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org State Allocations: 10/2/201519 Use your system allotment sheet to complete

20. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org 10/2/201520 Special Ed Teachers & Counselors Psychologists & Sped Leaders Sp Ed Teachers by Category

21. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org So What Do I Do Now? Depend on last year’s budget to help you develop your budget pages for each budget For IDEA Flowthrough Budget, work with your Finance Office to determine which staff need to be assigned here for funding purposes Federal Prek budget is smallest usually, easiest to complete (consider starting here) State Prek budget is best place to put your prek teachers 10/2/201521

22. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Proportionate Share Preparation 10/2/201522 Proportionate Share Tracking Log Fiscal Year Amount To Be Paid on 3-5 year olds only Carryover from Previous Year Amount To Be Paid on 3-21 year olds Carryover from Previous Year Amount TO BE PAID Out of IDEA Flowthrough for Proportionate Share this Fiscal year Amount Actually Paid OutDifference Proportionate Share Responsibilities Met? Y or N Amount to be carried over to next year Balance Brought Forward FY 150 102430 9562681N FY 160 11259681 11940 1.Set up your record keeping 2.Get to know your plan— should exist already 3.Review and update periodically 4.Complete amount spent in June of next year

23. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Learning Targets: Review I can name the three budgets for which I am responsible I can locate the Budgets, Grants and Data section on the GADOE website I can locate and identify my district’s special education state teacher allocation on the System Allocation Sheet I can state the definition of basic budgeting terms I can locate and identify my federal and state budget allocations I can fill out budget preparation pages to assist me in budget entry in the portal 10/2/201523