San Antonio Independent School District

Planning & Budget2017-2018

Clerical ConferenceJuly 17, 2017

Budget Office Staff

Contact Information

210-554-8680141 Lavaca Street

San Antonio, Texas 78210

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Dottie Carreon, Director, DCarreon1@saisd.net

Velinda F. Salas, Budget Analyst, VSalas1@saisd.net

Angie Ramirez, Senior Budget Specialist, ARamirez8@saisd.net

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What is the

District Budget?

The District Budget is a financial plan that describes

how we will meet our educational goals, program

initiatives, and the mission of the District through

campus and departmental appropriations.

The District Budget is a living document, and is

adjusted with Budget Amendments to address needs as

they change throughout the school year.

The Board of Trustees approves and adopts our

Annual Budget, and all subsequent Amendments to the

Budget.

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SAISD Planning & Budget Department

We Can Assist With:

• Correct use of all segments of budget code

• Correct coding of fixed assets, “Hot Items”, & technology

• Review of campus available budgeted funds

• Salary Fringe Calculator online

• Help with reading monthly budget reports

• Help with troubleshooting BCRs (manual & online)

• Student Attendance Incentive – award calculation

• Student Attendance Incentive – spending guidelines

• End of Year Procedures/Deadlines for Financial Services

• Distributing information regarding any code changes

• Providing budget training to new clerical staff

Planning & Budget Phone number – 554-8680

141 Lavaca – Room #104

Key Budget Terms

• Campus Budget (Appropriation) – The amount of monies available at your campus for salaries, contracted services, supplies, travel and equipment

• Encumbrance – Funds set aside or obligated (through a purchase order) for an intended expenditure

• Expenditures – Actual payment for goods or services received

• Balance – The amount of un-obligated & un-spent money remaining in an account code

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Campus Budget - Encumbrance - Expenditures = Balance

(Appropriation)

Budget (Account) Code Structure

The budget code structure is a 20-digit system used to designate accounts in such a manner that the numbers detail the required information needed to manage the accounts and provide information.

All school districts in Texas are required to use the same system.

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XXX XX XXXX XX XXX X XX X XX

SUB FISCAL PROGRAM LOCAL LOCAL

FUND FUNCTION OBJECT OBJECT ORG. YEAR INTENT OPTION OPTION

Fund Codes

Fund Code – A mandatory 3-digit code is to be used for all financial transactions to identify the fund group and specific funds. The first digit refers to the fund group and the second and third digits specify the fund.◦ 100 General Fund

◦ 200/300/400 Special Revenue Funds

◦ 500 Debt Service Funds

◦ 600 Capital Projects Funds

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00011800100639911199

Functions – TEA Required Detail

11 Instruction

12 Instructional Resources &

Media Services (Library)

13 Curriculum Development and

Instructional Staff Development

21 Instructional Leadership

23 School Leadership

31 Guidance, Counseling, and

Evaluation Services

32 Social Work Services

33 Health Services

34 Student Transportation

35 Food Services

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36 Extracurricular/Athletic Activities

41 General Administration

51 Facilities Maintenance &

Operations

52 Security and Monitoring Services

53 Data Processing Services

61 Community Services

62 (including parent involvement

programs)

71 Debt Service

81 Facilities Acquisition & Construction

95 Payments to JJAEP

Function Code -A mandatory 2-digit code that identifies the purpose of the transaction

00011800100639911199

Object Code

Object code - A four-digit code used to identify the nature and object of an account. The first digit identifies the type of account:

5 = Revenue Accounts (Example: 5755 for Activity Fund Revenue)

6 = Expenditure Accounts (Example: 6399 for Supplies)

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00011800100639911199

Debt Service65xxContracted Services62xx

Furniture & Equipment66xxSupplies & Materials63xx

Other Costs64xxPayroll Costs61xx

Title & DescriptionObject CodeTitle & DescriptionObject Code

Sub Object – A 2-digit code for optional use

Organization Code – A mandatory 3-digit code identifying the organization. There are two distinct types of organization units: (1) A school/campus organization and (2) administrative or other unit which performs specific support responsibilities.

Fiscal Year Code – A mandatory single digit code that identifies the fiscal year of the transaction or the project year of inception of a grant project.

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00011800100639911199

00011800100639911199

00011800100639911199

Program Intent Code Program Intent Code – A 2-digit code used to designate the cost of

instruction and other services provided to students.◦ 11 Basic Educational Services◦ 21 Gifted and Talented◦ 22 Career and Technology◦ 23 Services to Students with Disabilities◦ 24 Accelerated Education (Compensatory Ed)◦ 25 Bilingual Education◦ 26 Non DAEP Services◦ 28 DAEP Basic Services◦ 30 Title I, part A and State Compensatory Education◦ 31 High School Allotment ◦ 32 Prekindergarten◦ 33 Prekindergarten- Special Education ◦ 34 Prekindergarten- State Compensatory Education◦ 35 Prekindergarten- Bilingual Education◦ 91 Athletics and Related Activities◦ 99 Undistributed District Wide

1100011800100639911199

Local Code(Optional)

ACCOUNT CODE STRUCTURE Optional Code 3, 4 and 5 – These codes are used at the option of the district

to further describe the transaction.

Some accounts have 8xx at the end to distinguish money given to campuses by a department. It is recommended that campus secretaries do not access those accounts unless they are informed otherwise.

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00011800100639911199

XXX XX 6XXX XX XXX X XX XXX

Fund Function Object Sub Object Org Year Program Option Code 3,4 & 5

224 11 6119 00 005 8 23 000

164 33 6399 00 107 8 30 0008XX

199 41 6239 00 701 8 99 000

Budget AmendmentsBudget Change Request (BCR)

• Online Budget Change Requests should be used for all funds

beginning with 1xx, any fund related to Federal Programs and

Campus Activity fund 461. Please refer to the Budget Change

Request On-line Training packet located on our Planning &

Budget website at: http://intranet/budget/index.shtm

• Many BCRs associated with grants need approval from Funds

Management. Please use the hard copy BCR when submitting.

Attach supporting documentation(any related item such as a

copy of check, award letter, Notice of Grant Award (NOGA), etc.)13

Example of a

Completed Paper BCR

• The “Reduce from Budget” is the account you want to reduce or take funds from.

• The “Increase to Budget” is the account you wish to add funds into.

• Please remember to use whole dollar amounts on all 1xx funds. (online or paper)

• Original BCRs need to be sent to the Budget Office. (No fax BCR’s allowed)

• Once BCR is approved and processed an email confirmation with a scanned copy of the BCR will be emailed to you for your files.

• Always check for any changes that were made to your BCR.

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BCR Helpful Hints &

Other Things to Remember• Amend within the fund not between funds.

• Amend within the functions not between functions – if possible.

• Function “11” funds should stay in function “11”.

• Allow sufficient time to process a BCR.

• Coordinate Federal or Grant fund BCRs with Federal Programs & Funds

Management department.

• Attach supporting documentation to grant BCRs such as NOGAS.

• Make sure the BCR is complete and in balance before submitting.

• Please print name below signatures not legible on ALL paper documents.

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RESTRICTED BUDGET CODES(Cannot move budget from these accounts)

• Any Salary Code 1xx-xx-61x9-00-xxx-8-xx-000

• Any Salary Fringe Code 1xx-xx-614x-00-xxx-8-xx-000

• Student Field Trips 199-xx-6494-xx-xxx-8-xx-000

• Textbooks 199-11-6321-00-xxx-8-11-000

• Science Supplies 199-11-6399-40-xxx-8-11-000

• Magazines & Periodicals 199-12-6325-00-xxx-8-99-000

• Library Supplies 199-12-6399-00-xxx-8-99-000

• Any Athletic Account 199-36-6xxx-9x-xxx-8-91-000

• Any code with a Department ORG# at the end

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SAF-865 to 461 Form

• 865 funds can only be moved into a 461 fund. (Not allowed to move monies into or from any 1XX fund.)

• Original form needs to be turned into the Budget Office.

• Please include your reason for the transfer request.

• Any signatures not completely legible should have the name printed under the signature on all paper documents.

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Monthly Budget Reports

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• At the end of every accounting month, your principal or department head will receive two budget monthly reports via email. The email subject line will read:

Budget By Orgn XXX JULY 13

and

259P Orgn NNN MM-DD-YY

• Review the monthly reports for accuracy.

• Print your reports each month for Auditing Purposes.

259 Budget Status by Organization Monthly Report Example

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259P Percent of Expenditure Report

by Org & Fund

Monthly Report Example

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Managing the Budget

and

Helpful Hints

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New for 2017-2018

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• NEW LOCAL FUND NUMBERS:

– FUND 197 – TRE 21st Century Classrooms

– FUND 198 – TRE Academic & Afterschool

• STUDENT ATTENDANCE INCENTIVE:

– Moving from FUND 173 to FUND 470

– This is a LOCAL FUND

– Still has the same limitation on rollover of balances (Maximum of $5 per student)

Coding Guidance for “Hot Items”

and Other Technology

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Athletics Gate Receipts

• REMINDER: Secretaries will no longer have to submit a BCR for every Athletic cash receipt being deposited.

• Accounting Dept. will email a copy of your receipt for your files, then Budget Dept. will place the funds in a default Expenditure account.

• Girls gate receipts will be placed in:

461-36-6399-98-xxx-8-91-000

• Boys gate receipts will be placed in:

461-36-6399-99-xxx-8-91-000

• You are still responsible for doing online BCR’s to move funds out of the default accounts into correct budget codes if needed.

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T-Shirts for Staff or

Convocation

• Staff T-Shirts are ONLY allowed to be purchased under one of the following codes:

• 865-00-2111-00-xxx-8-00-000 Hospitality

• 865-00-2143-00-xxx-8-00-000 Teacher Courtesy

• 461-11-6299-00-xxx-8-11-000 Contracted Svcs

• Any fund 1xx is not allowed

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What Object Code To Use For Region 20

Services

6239- Region 20 Education Service Center ServicesEx: Region 20 will be hosting a training and registration is done

through them.

6269- RentalsEx: Renting a room from Region 20 to host a SAISD training.

6329- Reading Materials, Library Books/Media/VideosEx: When ordering books from the Region 20 Catalog

6399- General Supplies & MaterialsEx: When ordering supplies out of the Region 20 Catalog

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LVN / HA / RN Extra Duty Budget

Codes for Student Registration

• During student registration, an LVN, HA or RN may work before their contract start date. Please use the appropriate budget code below on a Supplemental pay form:

• 199-33-6118-00-xxx-8-99-000

RN Extra Duty (daily pay rate of employee)

• 199-33-6124-00-xxx-8-99-000

LVN / HA Extra Duty (hourly rate of employee)

* Budget transfers are restricted*27

Textbook Inventory Part-Time

help Budget Code for all MS & ES

• Appropriations are available for Textbook Inventory Assistance (Funds should be split in half for a total of 80 hours.)

• More than one person can be used as long as they do not exceed the hours given below:

• 40 hours: Distribution of Textbooks at the start of the school year

• 40 hours: Collection of Textbooks at the end of the school year

• Please use the following budget code on a Supplemental pay form:

199-12-6124-01-xxx-8-99-000 Textbook Inventory Assistance(Part-Time Clerical Rate)

* Budget transfers are restricted * 28

Overdrawn Accounts• Overdrawn accounts must be corrected as soon as

possible.

• Run a live report of your accounts on iTCCS

• Overdrawn accounts will NOT have a(– )negative sign on the right side of balance amount.

• Create an online BCR to cover overdrawn accounts29

Following Proper Procedure

for PurchasesPlease follow proper procedure and create your requisition before making any purchases:

Examples:

• Student Incentives- Pizza parties, gift cards, etc.

• Supplies

• Student travel- Meals, Lodging, registration fees, etc.

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Budget Website Links and

Helpful Resources:

Planning & Budget Main Page

http://www.saisd.net/admin/budget/index.shtmThis link will help you find the Budget Code Guide as well as the link to enter

our Intranet Home Page.

Planning & Budget Intranet Home Page:

http://intranet/budget/index.shtmThis link will help you find the Salary/Fringe Calculator, Online BCR Training

packet, Budget Change Request Forms for Grants or Federal Funds.

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Salary Fringe Calculator

• The calculator is located in the Planning & Budget website: http://intranet/budget/index.shtm

• Any time you add funding for Supplemental Pay, custodial overtime, etc., please include the fringes (6141, 6143 and 6146) along with your payroll account.

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Budget Reference Manual

• This manual is located on our Planning & Budget Website. Please use this as a guide and contact the Budget Office if further assistance is needed.

• The manual provides a detailed breakdown of the account code structure and it’s purpose.

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Any

Questions?

San Antonio Independent School District