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SAVANNAH-CHATHAM COUNTY PUBLIC SCHOOL SYSTEM

BUDGET PREPARATION MANUAL

2016

Budgeting Services

W W W . S C C P S S . C O M

TABLE OF CONTENTS

Introduction ......................................................................................................................................1

Additional Assistance ......................................................................................................................1

Budgeting Services Assignments .....................................................................................................2

Best Fiscal Practices Budget Overview Powerpoint Slides ....................................................... 3-26

Overview of Budget Requirements ................................................................................................27

Explanation of Budget Requirements ............................................................................................28

Per-Pupil Allotment ...........................................................................................................28

Expendable Computer and Non- Computer Equipment ....................................................29

Verification of Staffing/Salary Budget ..............................................................................29

Input to Program Managers .......................................................................................... 29-30

Program Improvements ......................................................................................................30

Non-Salary Allocation .......................................................................................................30

Consolidated Program Budget Request ....................................................................... 30-21

Budget Requests for All Summer Programs ......................................................................30

Federal Grant Program...…………………………………………………………………31

Checklist for School Budget Planning ...........................................................................................32

Authorized Signatures ....................................................................................................................33

Distribution of the Budget .............................................................................................................33

Instructions for Data Entry into the PREP Module of ADVANTAGE FINANCIAL ............. 34-40

Getting into PREP ..............................................................................................................35

Entering/changing the budget amount for an account .................................................. 35-36

Adding a new budget account line ............................................................................... 37-38

Appendix ........................................................................................................................................39

Program Improvement Request Form .......................................................................... 40-42

List of Valid Fund Codes for FY 2016 ..............................................................................43

List of Valid Agency Codes for FY 2016 .................................................................... 44-45

List of Valid Organizations for FY 2016 ..................................................................... 46-47

List of Valid Activity Codes for FY 2016 ................................................................... 48-50

List of Valid Object Codes for FY 2016 ...................................................................... 51-74

Budget Screen Prints Quick Reference Guide ............................................................. 75-78

INTRODUCTION

A budget document represents an organization's plan of action and program priorities for a new

year. The school system's budget is valuable only when the combined efforts of the total staff

have been directed toward its development. This budget manual was designed to assist staff

members in the development and preparation of their FY 2016 operating budget. Please take the

time to familiarize yourself with its contents.

The formats for the Capital Equipment Justification Form, and Program Improvement Form will

be provided electronically through Microsoft Outlook.

ADDITIONAL ASSISTANCE

If you should need additional assistance in preparing your FY 2016 budget, please contact

Budgeting Services:

NAME

POSITION

PHONE

Larry O. Jackson

Director - Budget/Manpower

395-1100

Paige Cooley

Senior Budget Analyst

395-1045

Melissa Covington

Position Control Coordinator

395-1047

Harmony Clanton

Budget Analyst

395-1103

Roger Roriex

Budget Analyst

395-1189

See Budgeting Services Assignments on next page to find your assigned analyst.

1

BUDGETING SERVICES ASSIGNMENTS

Mr. Larry O. Jackson Mrs. Melissa Covington395-1100 395-1047

(DIRECTOR, BUDGET/MANPOWER ) (POSITION CONTROL COORDINATOR)Sites/ Other Sites/ OtherDepartments Functions Departments FunctionsAcademic Services Budget Amendments All Manpower Management

Alternative Learning Center Budget Policies Monthly Site Reports

Board Office Chart of Accounts Payroll Suspense

Corporate Academy Class Size Monitor State Vacancy Reporting

Exceptional Children Contingency Analysis

Internal Auditor Debt Service Fund

Oglethorpe Academy Internal Service Funds

Superintendent Land Bank

Tybee Island Maritime Academy Public Notices Mrs. Harmony ClantonSavannah Classical Academy Revenue Budgets / Forecasting 395-1103Coastal Empire Montessori Tax Digest / Millage Rates (BUDGET ANALYST )

Sites/ OtherDepartments FunctionsElementary & K-8 Schools Budget Document Production

Division of Finance Enrollment Projections

Division of Support Services E-Rate Funding

Per Pupil AllotmentStaffing Projections

ERS/Other Surveys

Ms. Paige Cooley Monthly Site Reports

395-1045 Budget Preparation Manual

Pre-Kindergarten Grant

Sites/ OtherDepartments FunctionsMassie Heritage Center Academies Program

Oatland Island Board Agenda Items

Coastal Georgia Academy Carry-Forward Funds

ESOL Mr. Roger RoreixNew Grants 395-1189Program Improvements (BUDGET ANALYST )Rule 10 SPED Grant Sites/ OtherSED Grants Departments FunctionsStaff Development Grant Middle Schools Athletic Funds

State SPED Pre-K Grant High Schools DOE Consolidated Application

Title I Grants Athletics Salary Budget Data Base Admin

Title II Grants Capital Projects - ESPOLST State DOE Budget Report

Title III Grants Engineering/Construction Technology Plan/Grants

Title IV Grants Food Service Utilities

Title V Grants Human Resources

Title VI-B/Fed Pre-K Grants Technology

Tech Prep Grants

( SENIOR BUDGET ANALYST )

2

Savannah-Chatham County Public Schools

Best Fiscal Practices

Budget Overview

Budgeting Services Division of Finance 3

FY 2016 What Is a Budget?

• A financial plan

• An allocation of resources for ongoing educational purposes

• An identification of revenues and expenditures

• A reflection of the school system’s goals, objectives and priorities

• A series of educational goals with price tags

• An instrument for securing efficiency

• A spending guideline or control

• A decision making guide

4

FY 2016 What Is a Budget?

However a budget is classified, it should serve two primary purposes:

1. As an authorization to spend governmental resources.

2. To provide a vehicle to control

spending.

5

Other Functions

◦ Budget Amendments

◦ Budget Policies

◦ Chart of Accounts

◦ Class Size Monitor

◦ Contingency Analysis

◦ Debt Service Fund

◦ Internal Service Funds

◦ Land Bank

◦ Public Notices

◦ Revenue Budgets/Forecasting

◦ Tax Digest/Millage Rates

Mr. Larry O. Jackson Director of Budget

[email protected] Phone: (912) 395-1100

Fax: (912) 201-7618

Sites/Departments Served

◦ Academic Services ◦ Alternative Learning

Center ◦ Board Office ◦ Corporate Academy ◦ Exceptional Children ◦ Internal Auditor ◦ Oglethorpe Academy ◦ Superintendent ◦ Tybee Island Maritime

Academy ◦ Savannah Classical

Academy ◦ Coastal Empire

Montessori

6

mailto:[email protected]

Mrs. Melissa Covington Position Control Coordinator


Fax: (912) 201-7618

Site/Departments Served ◦ All

Other Functions ◦ Manpower Management ◦ Monthly Site Reports ◦ Payroll Suspense ◦ State Vacancy Report

7


Other Functions

◦ Academies Program

◦ Board Agenda Items

◦ Carryforward Funds

◦ ESOL

◦ New Grants

◦ Program Improvements

◦ Rule 10 SPED Grant

◦ SED Grants

◦ Staff Development Grant

◦ State SPED Pre-K Grant

◦ Tech Prep Grants

◦ Title I, II, II, IV, & V Grants

◦ Title VI-B/Fed Pre-K Grants

Mrs. Paige Cooley Senior Budget Analyst


Fax: (912) 201-7618


◦ Massie Heritage Center ◦ Oatland Island ◦ Coastal Georgia Academy

8


Other Functions

◦ Budget Document Production

◦ Enrollment Projections

◦ E-Rate Funding

◦ Per Pupil Allotment

◦ Staffing Projections

◦ ERS/Other Surveys

◦ Monthly Site Reports

◦ Budget Preparation Manual

◦ Pre-Kindergarten Grant

Mrs. Harmony Clanton Budget Analyst


Fax: (912) 201-7618

Sites/Departments Served ◦ Elementary/K-8 Schools ◦ Division of Finance ◦ Division of Support Services

9


Other Functions

◦ Athletic Funds

◦ DOE Consolidated Applications

◦ Salary Budget Data Base Administrator

◦ State DOE Budget Report

◦ Technology Plan/Grants

◦ Utilities

Mr. Roger Roiex Budget Analyst


Fax: (912) 201-7618


◦ Middle Schools ◦ High Schools ◦ Athletics ◦ Capital Projects ◦ Engineering/Construction ◦ Food Service ◦ Human Resources ◦ Data & Information ◦ Technology ◦ Tech Prep Grants

10


Budget Process

The budget preparation process extends for a period of approximately 10 months beginning in September of the year prior to adoption. An annual operating budget is the budget the school board adopts for the government’s fiscal year (July 1 - June 30).

The budget for the upcoming fiscal year must

be submitted to the local Board of Education prior to June 30th for legal adoption.

No funds can be expended until the Board has

approved the budget or a spending resolution is adopted.

11

Budget Process

The budget document is a reflection of the District’s goals, objectives, and priorities, and serves as the financial plan of action.

After review by the Superintendent and the chief officers, the Budget Office prepares a proposed budget for submission to the Board of Education.

Once the budget is tentatively adopted by the Board, it is advertised in the local press with the date, time and location when the budget is to be legally adopted.

The Board will then legally adopt the budget.

The Chatham County Board of Education may legally amend the budget at any time during the year.

12

Site NameFY11 10th

DayFY12 10th

DayFY13 10th

DayFY14 10th

DayFY15

ProjectedProjected Change

Projected % Change

Elementary Schools 14,716 15,089 15,595 15,830 16,244 414 2.62%K-8 Schools 5,230 5,782 5,947 6,316 6,558 242 3.83%Middle Schools 6,249 6,071 6,095 6,103 6,097 -6 -0.10%High Schools 8,282 8,143 8,196 8,465 8,656 191 2.26%Other Educational Programs 669 723 620 521 560 39 7.49%Total Enrollment 35,146 35,808 36,453 37,235 38,115 880 2.36%

5 Year Enrollment Summary

Total Enrollment

33,000

34,000

35,000

36,000

37,000

38,000

39,000

FY11 10th Day FY12 10th Day FY13 10th Day FY14 10th Day FY15 Projected

13

STAFF COMPARISON %

Actual Actual Adopted Increase/ Increase/

Position FY2013 FY2014 FY 2015 (Decrease) (Decrease)

Teachers 2,503.03 2,696.40 2,668.20 (28.20) -1.05%Paraprofessionals 578.50 561.00 597.50 36.50 6.51%School Support 780.17 802.20 827.65 25.45 3.17%Professional Staff 204.80 205.80 214.30 8.50 4.13%School Administration 158.00 151.00 162.00 11.00 7.28%

Total 4,224.50 4,416.40 4,469.65 53.25 1.21%

Adopted Budget FY2015

Total School Staff

Savannah-Chatham Public Schools

Teachers 60%

Paraprofessionals 13%

School Support 18%

Professional Staff 5%

School Administration

4%

14

Must Revenues Equal

Expenditures?

School boards must adopt balanced budgets. That is, estimated revenues equal estimated expenditures.

However, there are two instances when

revenues and expenditures do not equal.

(1) A school board could adopt a

budget where revenues exceed expenditures to accumulate resources.

(2) A school board could adopt a

budget where expenditures exceed revenues. A school board can adopt this type of budget only when it has an adequate fund balance.

15

Fund Types

• General – Accounts for all revenues and expenditures which are not accounted for in specific funds (regular day-to-day operations).

• Debt Service – Payment of principal and interest to lenders or creditors on outstanding debt.

• Capital Project – Used to account for financial resources for the acquisition or construction, renovation or physical improvement of major capital facilities.

• Special Revenue – Used to account for the proceeds of specific revenue sources which must be devoted to some special use as required by law or specific regulation.

• Internal Service – Used to account for the District’s self-insurance funds (risk management).

16

How Much Fund Balance Should Be Maintained?

A general fund balance is intended to cover

deficiencies in revenue or unanticipated expenditures.

The law limits this part of fund balance to 15% of the total budget.

What this statute really means is that the general fund balance, after deducting all other reserves, may not exceed 15% of the next year’s budgeted general fund expenditures.

SCCPSS policy sets a minimum fund balance of 5% and a target range of 7-10%. Having and following this policy has contributed significantly to the strong bond ratings the district has.

17

Where does the operating money for our school district come from?

• The state provides 31.24% of the operating funding for schools from its General Fund

• Local property taxes contribute 57.41%

• Federal funds provide 11.36%

18

Local State Federal

$265,378,239 $144,398,742 $52,493,165

FY 2016 Budget Process

F Y15 Adopted Revenues

Local 57.4%

State 31.2%

Federal 11.4%

Revenues by Source - All Funds

Local State Federal

19

Budget Amendment

Any change in expenditure budgets which results in a net increase or decrease in the total dollar amount budgeted at the Fund level.

20

Budget Transfers

A shifting of expenditure budget amounts within Funds which does not result in an increase or decrease to the total dollar amount budgeted at the Fund level.

21

Budget Transfers

To facilitate the efficient operation of the day to day needs of the school system, the Board of Education authorizes budget transfers within funds to be approved at the levels shown below:

Non-salary Accounts

Department Director/Site Administrator/School Principal

$1-$5,000

Chief Officers $5,001 to $50,000

Superintendent $50,001 to $100,000

Board Over $100,000

22

Budget Transfers

No budget transfers can be made between salary

and benefit expenditure budget lines and non-salary expenditure budget lines without approval of the Chief Financial Officer, Superintendent or the Board.

Salary & Benefit Accounts & Non-salary Accounts


$1-$5,000



Board Over $100,000

23

Budget Transfers

Transfers between salary/benefits object

codes as required to align salaries/benefits with Board approved personnel changes may be approved as follows:

Salary & Benefit Accounts


$1-$5,000



Board Over $100,000

24

FY16 Per Pupil Allocation

FY16 Per Pupil Allocation

Category Object Elementary Middle High

Consumable Materials / Supplies 4610 $26 $16 $26

Textbooks (Replacement) 4641 $16 $22 $41

Travel / Tuition / Registration 3410 $1 $1 $1

Equipment 5730 $7 $4 $18

Field Trips 3450 $5 $5 $5

Sub-total Instruction $55 $48 $91

Administration $6 $6 $6

Total Allocation $61 $54 $97

25

Account Definitions

• Fund – A set of interrelated accounts to record revenues and expenditures associated with a specific purpose.

• Agency – Relates to the program within the site.

• Organization – The site for which a service or material is obtained.

• Activity – Describes the department for which a service or material is acquired.

• Object Codes – Expenditure classification, which describes the items purchased or services obtained.

26

OVERVIEW OF BUDGET REQUIREMENTS

Schools

* Per-Pupil Allotment Budget

* Capital Equipment Justification(s)

* Verification of Staffing/Salary Budget

* Input to Program Managers

* Program Improvement(s)

Departments

* Non-Salary Allocation (current funding level)

* Capital Equipment Justification(s)


* Program Improvement(s)

Program Managers (Fund 100 Agency Codes other than 300-305, 320, 330, 344, 346, and 390;

or Fund Codes other than 100)


* Consolidated Program Budget Request

* Budget Requests for All Planned (including summer) Programs

Remember to submit the completed Capital Equipment Justification Form and Program

Improvement Form both electronically, through Microsoft Outlook, as well as hard copies of

each with the appropriate signature(s) to Budgeting Services.

27

EXPLANATION OF BUDGET REQUIREMENTS

Per-Pupil Allotment

Total per-pupil allotment for each school is calculated by multiplying the projected number of

students (excluding self-contained Special Education and Pre-Kindergarten) by the per-pupil

allotment amount for that type of school. Per-pupil allotment amounts are $61/student at the

elementary/K-8 schools and $54/student at the middle and $97/student at high schools.

Elementary/K-8 schools with projected enrollments of less than 500 students are funded at the

500-student level. Middle and high schools with projected enrollments of less than 700 students

are funded at the 700-student level. The amount allocated will be adjusted by the site’s portion

of the cost of the centralized copier lease program. Your site's projected enrollment and per-

pupil allotment amount (minus copier lease cost) will be provided under separate cover.

Budgeting Services will provide each school with a printout containing all existing accounts for

that site with FY 2014 actual expenditures, FY 2015 modified budget amounts, and FY 2015

year-to-date expenditures. There will be a blank column to enter desired budget amounts for FY

2016. The sum of all budgeted amounts must be exactly equal to the total per-pupil allotment for

that site. Budgets that do not add up correctly will be returned to the site for correction.

Textbooks are a major item in school budgets, so it is important that you provide the proper

expense budget lines for your textbook and related purchases. The proper expense budget line is

essential for accurate reporting to the state for QBE purposes. When setting up expense budget

lines, please use object code 4641, Textbooks. This object is used for the purchase of textbooks,

workbooks and teacher’s editions used in the classroom. The cost of binding and repairing

textbooks is reported here also. Contact Academic Services concerning textbook adoptions.

When preparing your per-pupil allotment budget, keep in mind the following:

- Agency codes included in the per-pupil allotment are 300-305, 320, 330, 344, 346, and

390.

- For price estimates, consult the ABC Book or contact the Purchasing Department at

395-5572.

- The rate for field trips will be $20 per hour and $0.20 per mile. There will be a 30-mile

buffer per trip where no mileage charges apply (hourly rates still apply).

- Charges for telephone changes (adding or moving phones) must be budgeted at each

site (account 100-300-Org number-6000-3510). The Data and Information department

will budget for telephone usage only.

- When budgeting for capital equipment purchases, use object codes 5730-5734. The

cost must be $1,000 or more per unit (see exception for computers below). The life

expectancy must be at least two years. Be sure to justify these items on the Capital

Equipment Justification Form (see section on Capital Equipment Justifications).

28

- Internal Revenue Service (IRS) rules prohibit Board of Education employees from

being paid out of contracted services. If in doubt as to whether someone should be

classified as an employee of the Board of Education or as contracted services, please

contact Matthew Yoakum at 395-1195.

- Lists of all valid funds, agencies, organizations, activities and object codes are provided

in the back of this book.

After you have completed the allocation of your per-pupil funds you will need to enter the

information into the ADVANTAGE FINANCIAL Advanced Budget Preparation (PREP)

module. Instructions for PREP entry are included on pages 34-38 of this book.

Expendable Computer and Non-Computer Equipment

Expendable Computer and Non-Computer Equipment Codes are used to purchase items costing

less than $1,000, which might otherwise be classified as “equipment” rather than “supplies”. The

useful life of the items is more than two years. Expendable Computer Equipment, object code

4616, is for computer peripherals costing less than $1,000 such as printers, disk drives, and

monitors. Expendable Non-Computer Equipment, object 4615, is for all other equipment costing

less than $1,000, such as calculators, chairs, tables, projectors, videocassette recorders, and

televisions.

Verification of Staffing/Salary Budget

Each site will receive a listing of all budgeted positions at that site, including account number,

position title, FTE weight, name of position incumbent (if any), current salary, budgeted salary

for FY 2016, budgeted benefits for FY 2016, and total salary and benefits budgeted for FY 2016.

Program managers will receive a similar listing broken down by site for their area/program of

responsibility. Site administrators will be required to verify that:

- Total positions match total positions allocated on the staffing sheet - FTE, title and salary are correct for each position, and - Staff assignments for the budget year are correct. -

The Budget Office, in conjunction with the appropriate program manager, will determine budget

amounts for all overtime, substitutes, and supplements.

Input to Program Managers (See also Consolidated Program Budget Request)

For all Agencies/Activities in the General Fund that fall outside the per-pupil allocation (Agency

Codes other than 300-305, 320, 330, 344, 346, and 390), each site administrator will need to

communicate with the appropriate program manager in order to establish their budget.

Budgeting Services will not collect information from individual sites. Program Managers are

required to submit a consolidated budget for their area/program with budgets by account line for

every site involved.

29

Some of the Agency Codes that will require coordination with a program manager are:

Agency/ Agency Name Manager Phone #

301-303 Elementary/K-8 Schools Mrs. Kim Hancock/Andre Deshazo 395-5530

304-305 Middle/K-8/High Schools Mrs. Aretha Rhone-Bush 395-5582

307 Vocational Lab Mrs. Angie Lewis 395-6750

308 Remedial Education Mrs. Aretha Rhone-Bush 395-5582

309 Gifted Mrs. Joy Key-Smith 395-1192

310 Exceptional Children Dr. Karen Manahan 395-1192

322 Staff Development - Central Mrs. Kay Aikens 395-5573

Program Improvements (See Pages 40 - 42)

All program improvements must be submitted on Program Improvement Request forms. These

forms require detailed information on the proposal including a detailed description of the new

program, objective addressed, a five-year analysis of resources needed, expected outcomes, and

funding sources (where the money will come from).

Non-Salary Allocation (Departments only)

For preliminary budget preparation purposes, departments will receive the same non-salary

amount as their FY 2014 adopted budget amount. Department directors must allocate that

amount into individual budget lines. Increases in funding above the FY 2014 budget amount

must be requested on Program Improvement Request forms. Please review your department's

goals and objectives when allocating your budget; do not just make a copy of your FY 2015

budget. Once you have completed your proposed non-salary allocation you will enter the

information into the ADVANTAGE FINANCIAL Advanced Budget Preparation (PREP)

module. Instructions for PREP entry are included on pages 34 - 38 of this book.

Consolidated Program Budget Request (See also Input to Program Managers)

Program Managers are required to submit to Budgeting Services a consolidated budget for their

area/program of responsibility. This includes all continuing and new grant funded programs.

This budget must include detailed account information by site. Program managers are

responsible for coordinating with the sites and determining what methodology will be used to

distribute available funds. Budgeting Services will assist program managers in developing their

salary budgets (if applicable).

30

Budget Requests for All Summer Programs

The Division of Academic Affairs is responsible for completing and submitting summer program

budgets in its area of responsibility. These include:

- At-Risk Summer School Programs

- Oatland Island Summer Program

- Regular Summer School (Tuition Based)

- Groves High School Summer Work Camp

- Title I Summer School Program

All summer programs must be budgeted during the budget process (including tuition-based programs). Federal Grant Programs The GADOE has not yet approved an indirect cost rate for FY 2016. Please contact Glenn

Arnsdorff at 395-1004 in Accounting to find out the indirect cost for FY 2016.

31

CHECKLIST FOR SCHOOL BUDGET PLANNING

Sound budget planning minimizes "unanticipated" situations with their unplanned costs. Site

administrators must address the multitude of expenses that occur on an annual basis in an effort

to minimize these unplanned costs. A general list of anticipated expenses is shown below.

Principals are encouraged to use this list to be sure all appropriate items have been addressed in

their planning:

- Annual accreditation (SACS) fees

- Dues and Memberships

- Copiers/Computers

- Equipment/Furniture

- Equipment Repair / Maintenance Costs for:

- Copiers

- Personal Computers / Peripherals

- Shop Equipment

- Piano Tuning

- Instructional Supplies

- Media Center Audio / Visual Kits

- Books and Periodicals

- Supplies

- Printing

- Postage

- Reproduction supplies (such as developer, paper, toner)

- School / Parent Handbook

- Standard Office Supplies (stationery, envelopes, typewriter ribbons, pads, pencils,

pens)

- School Planned Student Field Trips

- Site Staff Development

- Supplemental Workbooks

- Teacher Supplies (tape dispensers, staplers, pens, grade and plan books, flags, paper)

- ReplacementTextbooks and Binding

- Travel (Staff)

- Local Miles

32

AUTHORIZED SIGNATURES

Once the total budget request is completed, the appropriate supervisor will sign it. The principal

will sign school budgets. All other programs and system-wide budgets require the signature of

the appropriate Executive Management Team member. Signatures are required on all items

submitted. Program Improvement Requests require the Site Administrator's signature as well as

an Executive Management Team Member's signature. (Once completed and signed, budgets may

be sent directly to Budgeting Services.)

DISTRIBUTION OF THE BUDGET

After all budgets have been received from all sites and program managers, Budgeting Services

will verify their accuracy. Each site and program manager will then be sent a printout of the

appropriate budget(s) with a memo stating the procedure and deadline for changes. If changes

are made, you will receive a new printout. Unless there are changes made before adoption of the

budget by the Board, this is the only copy of your FY 2016 budget you will receive until you

receive your first monthly report.

33

INSTRUCTIONS FOR DATA ENTRY INTO THE PREP TABLE OF ADVANTAGE FINANCIAL

The PREP table is just another table in the ADVANTAGE FINANCIAL system. It is the only

table you will need to access to enter your budget into ADVANTAGE FINANCIAL.

The PREP table header, like all table headers in ADVANTAGE FINANCIAL, has three fields:

ACTION, SCREEN and USERID.

The ACTION field is the first field. The action field is how you “move” around in the

PREP table. There are several “actions” used in this field (N, S, C & A).

N is used to move to the Next table. When you type N in the action field, provide

the SCREEN or table name (PREP to get into the PREP table), and press enter.

You will get a blank screen in the table you specified S is used to Search for specific budget accounts. Put an S in the action field; then

tab to the account fields; fill in the account number; and press enter. Your budget

line should appear on the screen. If it doesn’t, it means the account line does not

exist and you will need to add it.

C is used to Change the values on the screen. Put a C in the action field; tab to

the amount; change the amount; and press enter. This action changes the dollar

value for the budget line on the screen. You will get a message at the bottom of

the screen that says, “ALL LINES CHANGED”.

A is used to Add a budget line that did not exist. Put an A in the action field; tab

to the account number; key in the new account number and amount; verify the

account number and the amount; and press enter. The new account number is

added. You will get a message at the bottom of the screen that says, “ALL LINES

ADDED”.

The SCREEN field is the second field. PREP is entered into this field.

The USERID field is where your ADVANTAGE FINANCIAL user ID and password

are entered.

Note: None of the white text on the PREP screen can be overwritten. When an account is added, the text

is updated with the correct information.

34

To get into the PREP screen:

From any LEAFS screen, type N in the ACTION field, PREP in the SCREEN field and your

user ID and password in the USERID field. You will get a blank screen that looks like this: ACTION: S SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM

B U D G E T P R E P A R A T I O N

BUDGET PREP YEAR= FUND= AGCY= BUDGET TYPE=

ORGANIZATION= ACTIVITY= FUNCTION= OBJECT=

APPR UNIT: OBJECT NAME:

PREVIOUS ACTUAL AMOUNT:

APPROVED AMOUNT:

ESTIMATE:

APPROVED PERSON YEARS:

REPORTING ORGANIZATION LEVEL 1:

------------------------- PHASES -------------------------

AGCY BUDGET REVIEW RECONCILIATION

---------------- ------------------------ -------------------------

PERSON YEARS:

AMOUNT:

To enter/change the budget amount for an account:

- Type S in the ACTION field and 16 in the BUDGET PREP YEAR field.

- Fill in the FUND, AGENCY, ORGANIZATION, ACTIVITY and OBJECT.

ACTION: S SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM


BUDGET PREP YEAR= 16 FUND= 100 AGCY= 302 BUDGET TYPE=

ORGANIZATION= 0191 ACTIVITY= 1000 FUNCTION= OBJECT= 4610

APPR UNIT: OBJECT NAME:


APPROVED AMOUNT:

ESTIMATE:



------------------------- PHASES -------------------------


---------------- ---------------- ----------------

PERSON YEARS:

AMOUNT:

Press ENTER. If the account you were scanning for does not come up, that means it does not

exist and you will need to add it (see instructions for adding an account).

35

- Type C in the ACTION field.

- Enter the new dollar amount in the AMOUNT field.

ACTION: C SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM




APPR UNIT: 269 OBJECT NAME: SUPPLIES

PREVIOUS ACTUAL AMOUNT: 12,415

APPROVED AMOUNT: 12,241

ESTIMATE: 0

APPROVED PERSON YEARS: 0.00

REPORTING ORGANIZATION LEVEL 1: 3300

------------------------- PHASES -------------------------


-------------------- ----------------------- -------------------------

PERSON YEARS: 0.00 0.00 0.00

AMOUNT: 12,241 0 0

01-V801W CURRENT PHASE: "AGENCY"

- Press ENTER. You will get a message at the bottom of the screen that says "ALL LINES

CHANGED".





APPR UNIT: 269 OBJECT NAME: SUPPLIES

PREVIOUS ACTUAL AMOUNT: 12,415

APPROVED AMOUNT: 12,241

ESTIMATE: 0



------------------------- PHASES -------------------------


-------------------- ----------------------- -------------------------

PERSON YEARS: 0.00 0.00 0.00

AMOUNT: 12,241 0 0

01-V801W CURRENT PHASE: "AGENCY" 01-*L031 ALL LINES CHANGED

36

To add a new budget account line: - Type A in the ACTION field and 16 in the BUDGET PREP YEAR field.

- Fill in/replace the FUND, AGENCY, ORGANIZATION, ACTIVITY, OBJECT and APPR UNIT so that they match your new account. (The amount will be entered later) ACTION: A SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM




APPR UNIT: OBJECT NAME: SUPPLIES


APPROVED AMOUNT:

ESTIMATE:



------------------------- PHASES -------------------------


-------------------- ----------------------- -------------------------

PERSON YEARS:

AMOUNT:


ADDED".

ACTION: A SCREEN: PREP USERID: BG75 02/01/16 10:17:37 AM





PREVIOUS ACTUAL AMOUNT: 0

APPROVED AMOUNT: 0

ESTIMATE:



------------------------- PHASES -------------------------


-------------------- ----------------------- -------------------------

PERSON YEARS:

AMOUNT:

01-V801W CURRENT PHASE: "AGENCY" 01-*L030 ALL LINES ADDED

37

harcla73

Typewritten Text

- Type C in the ACTION field.

- Enter the new dollar amount in the AMOUNT field.







APPROVED AMOUNT: 0

ESTIMATE:



------------------------- PHASES -------------------------


-------------------- ----------------------- -------------------------

PERSON YEARS:

AMOUNT: 500

01-V801W CURRENT PHASE: "AGENCY" 01-*L030 ALL LINES ADDED


CHANGED".







APPROVED AMOUNT: 0

ESTIMATE:



------------------------- PHASES -------------------------


-------------------- ----------------------- -------------------------

PERSON YEARS: 0.00 0.00 0.00

AMOUNT: 500

01-V801W CURRENT PHASE: "AGENCY" 01-*L030 ALL LINES CHANGED

38

AAppppeennddiixx

39

FY 2016 BUDGET PREPARATIONPROGRAM IMPROVEMENT REQUEST

SECTION 1

Department/Site Name:

Department/Site No.:

Program Improvement Name:

Request Type: _____ Program Expansion _____ New Program with additional staff

_____ New Program without additional staff

SECTION 2

Please provide a brief description of the proposed new/improved program (include number of students to be impacted):

Specific objectives to be achieved by implementing this request (how will this proposal impact student achievement):

Explain how the success of this program will be measured (provide specific and quantifiable performance measures):

40

PROGRAM IMPROVEMENT REQUESTPAGE 2

SECTION 3

Program Resource Utilization

Description FY 2011 FY 2012 FY 2013 FY 2014 FY 2015Revenues/Sources

Program Reductions:

Salaries **

Benefits *

Contracted Services **

Supplies **

Equipment **

Other **

New Revenues Source(s):

Total Revenues/Sources

Expenditures Salaries **

Benefits *

Contracted Services **

Supplies **

Equipment **

Space Modifications **

Other **

Total Expenditures

PROGRAM TOTALS

* Calculate fringe benefits for new positions at 37.01% (certified) and 34.15% (classified) of the estimated salary cost.

** Identify the anticipated expenditures for the next 5 fiscal periods on the table.

41

PROGRAM IMPROVEMENT REQUESTPAGE 3

SECTION 4

If this is a new program please check the appropriate funding source:

_____ New _____ Existing Program (or other expenditure) Reduction

_____ Existing Program (or other expenditure) Elimination

If you checked off either the program reduction or program elimination box above, please provide a brief overview of the proposed service

adjustment to be made. Identify all the accounts and monetary reduction to each of those accounts.

Site Administrator's Signature……………………………………………………………………………………….

Chief Officer's Signature……………………………………………………………………………………………..

42

List of Valid Funds for FY 2016

No. Description No. Description100 General Fund 614 Food Svc Hodge

200 Debt Service 615 Food Svc Howard

300 Capital Projects 616 Food Svc Isle Of Hope

306 ESPLOST 617 Food Svc Largo-Tibet

307 Capital Projects - Phase II 618 Food Svc Low

308 Capital Projects - Facility Repairs 620 Food Svc Pooler

309 Capital Projects - Renovations 621 Food Svc Port Wentworth

412 Title IV 622 Food Svc Pulaski

413 Magnet Schools Assistance Prog 623 Food Svc J.G. Smith

414 Title II 624 Food Svc Spencer

416 Warrant Clearing Fund 626 Food Svc Thunderbolt

417 Smaller Learning Communities 627 Food Svc White Bluff

426 FED Funded Grants GIFS 628 Food Svc Whitney

427 DEA Seized Property Rev Share 629 Food Svc Windsor Elem

428 Charter School 630 Food Svc Bartlett

429 Rossiter Trust GED Scholarship 631 Food Svc DeRenne

430 High School Athletics 632 Food Svc Hubert

431 Middle School Athletics 633 Food Svc Mercer

432 Sick Leave Bank Fund 634 Food Svc Myers

433 Special Events Fund 636 Food Svc Shuman

434 Learn and Serve America 637 Food Svc Tompkins

435 Education Rate (ERATE) Fund 638 Food Svc Coastal

436 Comp School Reform Grant 639 Food Svc Beach

437 Administrative Tech Fund 640 Food Svc Groves

438 Cops in Schools 641 Food Svc Jenkins

439 Victoria Jenkins Foundation 642 Food Svc Johnson

440 Special Programs 643 Food Svc Savannah High

441 Oatland Island 644 Food Svc Windsor High

442 Pre-Kindergarten (Lottery) 647 Food Svc Islands

443 Technology 5 Yr Plan 648 Food Svc Georgetown

445 Technical Preparation 649 Food Svc Garden City Elem

446 Massie Heritage Center 650 Food Svc Summer Feeding I

448 TAPP 651 Food Svc Summer Feeding II

449 Carryforward 652 Food Svc West Chatham Midd

450 Psychological Ed (SED) 653 Food Svc Southwest Midd

465 Title III 654 Food Svc Savannah Arts

466 School Renovation Grt Idea 655 Food Svc Marshpoint

470 Title I 656 Food Svc West Chatham Elem

480 Title V 657 Food Svc Southwest Elem

484 Teaching American History FED 658 Food Svc Oglethorpe Academy

490 Federal Special Ed 659 Food Svc Scott Learning Ctr

570 K-12 Lottery 660 Food SVC G8 Support

600 School Food Service 661 Food Svc Coastal Ga Academy

601 Food Svc Bartow 662 Food Svc Coastal Empire Montessori

602 Food Svc Bloomingdale 663 SFS - Law/Criminal Justice

603 Food Svc Butler 710 Workers' Compensation Fund

604 Food Svc East Broad 720 Unemployment Compensation Fund

605 Food Svc Ellis 731 Employee Dental Plan

606 Food Svc Gadsden 741 Liability Risk Pool

607 Food Svc Garrison 751 Oatland Island Endowment

608 Food Svc Gould 760 AFLAC Flex-One Fund

609 Food Svc Haven 997 GLTOGA

611 Food Svc Heard 998 General Fixed Assets Grp

612 Food SVC Herty 999 GLTOGA

613 Food Svc Hesse 43

List of Valid Agencies for FY 2016

No. Description No. Description100 Board Of Education 425 Caps Grant - Prgm 7045

200 Superintendent 428 State Facilities Grant

250 National Teacher Cert Grant 429 Charter School Plan Grant - 1630

261 Student Achievement Travel 430 Massie Heritage

265 GA Choice School Imp Prog 431 Charter School Dissimination Prg 1636

266 CRCT Camp 432 Education Go Get It

267 CRCT Remediation Grant 434 TTT Competitive Grnt - 1819

299 Leave Entry 435 Schl Renovation Idea Prg 1684

300 General Instruction 436 Allie Walls Poetry Award 1684

301 Kindergarten 437 ITEE Competitive Grnt - 1817

302 Grades 1-3 438 Limited English Prof Prog 1816

303 Grades 4-5 439 Immigrant Program 1826

304 Grades 6-8 (MSP) 440 Victoria Jenkins Trust

305 Grades 9-12 441 Rossiter Trust GED

307 Vocational Lab 442 Reading Excellence Prog 1785

308 Remedial Education 443 Teacher/Principal/Recruiting Prog 1784

309 Gifted 444 Enhance Ed Thru Technology Prog 1820

310 Special Ed 445 Enhance Ed Tech Comp Prg 1822

311 Federal Stalization Funds 446 B-Math/Science Partner 1823

315 College Board 447 B-Math/Science Par 1823 3M Clo

320 Staff Development 448 Minority Male Recruitment

322 Staff Development - Central 449 Advanced Placement Prog 1789

324 K-3 Reading Psycoed Prog 7033 450 Carryforward

325 School Nurses 452 National Park Service Program

326 Middle Grades Program 455 Museum & Library Svs Grt

328 4-8 After School Prog 7023 459 AP Hand Held Computing-1970

329 K-3 Reading Prog 7021 460 School Improvement HS Prog 7025

330 Media 461 Local Assistance Grant Prog 1960

335 Local Board Equity Funding 462 Learn and Serve America

340 ESOL 463 Georgia Humanities Council

341 Guidance Counselors 465 Comm N Schs-Dropout Recovery

343 ROTC 467 DHR Grant

344 Kindergarten EIP 468 P16 / Pacts Grant

345 Academic Coaches -Program 1642 469 GA Council For the Arts

346 Grades 1-3 EIP 470 CSRD Program 1833

347 Middle School Connections 472 CSRD Program 1834

348 Alternative Ed Program 475 Prism Mini-Grants

349 Additional Instruction 477 Department of Defense Education Grant

350 Academies 480 Performance Learning Center

355 Mid School Rem Grt - Prog 1572 482 Partnership For Reform In S&M

359 Local Addition Instruction 483 Prism 3 Month Carryover

360 Athletics 484 History Is Monumental

370 Golf Classic 485 Overcoming Historical Illiteracy

373 Misc Special Activity - Schools 487 Restoring Americas Memory

374 Basketball Tournament 488 Teaching American History Fed

390 Grades 4-5 EIP 489 Experience Experiment Echo

400 Special Proj 490 Education Rate (ERATE)

405 TANF - TAPP 494 Monumental Words and Deeds

410 Student Services 500 Administration

413 Magnet Schools Assistance Prog 505 Pupil Transportation

415 Early College Grant 510 Human Resources

416 Warrant Clearing Fund 515 Sick Bank

417 Smaller Learning Communities 520 Technology

418 Race tp the Top 525 GTAPP

419 College Access Challenge GRT 530 New Site Startup Costs

420 Oatland Island 539 Seized Property

421 Oatland Island Junior League 540 Georgia Virtual School Grant

422 Oatland Island CGI Grant 543 Part In Char Education 1840

44

List of Valid Agencies for FY 2016

No. Description No. Description545 SDRC - Lottery Prog 5020 799 Vocational Const Rel Equip Prg 3532

546 HS Voc Technology Lottery 810 VI-B Capacity Building & Imp

547 HS Voc Equipment Grant 811 Federal Pre-School Current

548 Pay For Performance PRG 1740 812 Capacity Bldg SED Prog 2835

550 Curiculum Corrid/Alignment 813 Title VI-B Current

561 Summer Group Workcamp 814 VIB Teacher Induction Project

569 Capstone Program 815 Title VI Innov Fed Dev Prog 1768

570 Reach to Teach 816 Title V Innovation Prog 1768 (Public)

575 Georgia Teaching Force 817 Title V (Private)

580 Reading First 3 Month C/O 818 Title V Lighthouse 1769

581 School Improvement 3Mth C/O 820 Psycho Ed Program - State

583 School Improvement BHS 821 ARRA - Idea VI, B (Prg 4220)

584 Planning Grant For School Imp Impl 822 ARRA - Preschool (Prg 4225)

585 Title I - Summer 823 T1 - ARRA School Improvement

586 T1B1 -Reading First Prog 1756 824 Psycho Ed 15/18 Federal VI-B

587 Title I A - School Improvement 1770 825 Title I ARRA (Program 4210)

588 SFT/GAE Educators Reimburse 826 SFS ARRA (Program 4210)

589 T1A Academic Awards 1752 828 Pre-K ARRA

590 School Improvement Fed Gov Fund 830 Idea ARRA (Program 4220)

593 School Improvement GHS 832 TI Summer - ARRA PRG 4210

599 Leave Entry 833 TI Summer - ARRA SCH imp

600 Finance 835 Title II ARRA - Literacy GRT

650 Hurricane Grant 850 Federal Pre-School

706 Capital Projects - ESPLOST 851 Policy MI (Rule 10)

707 Capital Projects - Phase II 853 Drug Free Schools (Current) 1780

708 Capital Projects - Facility Repairs 854 21st Century CLC Program 1839

709 Capital Projects - Renovations 855 Summer School (Even Year)

710 Worker's Compensation 856 Part B - 21st CCLE Program

720 Unemployment 857 21st CCLS Title IV Part B

731 Employee Dental Plan 858 21st CCLS Progr 1939 - Summer

741 Liability Risk Pool 859 21st CCLS 2010

750 Residential Facility Grt 860 21st CCLC 2011

758 Homeless Grant (1800) 3 Mth C/O 861 21st CCLC 2012

759 Homeless Children & Youth 1800 865 Title I Neglected/Delinquent

760 Homeless Youth Program 866 Title I Basic

761 Mentor Grant 867 MS Afterschool Local

763 Staff Development Deposits 869 Tech Prep Perkins 315-D

766 Summer Enrich Therapeutic - STEPS 873 Navy ROTC

767 Oatland Island Summer Camp 874 Army ROTC

768 Technology 5Yr Plan 875 Education for All Foundations

771 Technology Specialists 876 Tech Prep CTAE - Perkins IV ECP

788 CTAE AG Ext Yr 877 Tech Prep CTAE - Career Related

789 CTAE AF Ext Day 880 School Food Service

790 Tech Prep Apprenticeship Grant 540 885 Private Grants

791 Tech Prep Ext Day State 554 888 Sunshine Fund

792 CTAE Middle School Support 889 New Employee Orientation

793 Tech Prep Perkins 315-A 890 Conferences

794 Tech Prep Perkins 315-B 892 Vending Machines

795 Tech Prep Perkins 315-C 894 Summer School (Odd Yr)

796 Tech Prep Ind Cert 550 895 Summer WTR Camp

797 Tech Prep HS That Work 528 896 Pre-K-Lottery

798 Tech Prep GVSDC 316 897 PreK Transition Coach Grant

999 Default Acct

45

Lists of Valid Organizations for FY 2016

No. Description No. Description

0000 Undistributed 4056 Haven Elementary

0001 Coastal GA Comp Academy 4058 Hesse Elementary

0101 Johnson High 4068 Pt Wentworth Elementary

0107 Coastal Harbor 4070 Windsor Forest Elementary

0109 Coastal Empire Montessori 4123 Scott Learning Center

0110 Savannah High - Law/Criminal Justice 4124 Riley Learning Center

0115 Woodville-Tompkins High 4130 Exceptional Children Roll Up

0116 Pulaski Elementary 4131 Exceptional Children

0117 New Hampstead High School 5000 Operations

0119 New Port Wentworth 3-8 5020 School Food & Nutrition Prog

0124 Bartlett Middle - STEM Academy 5030 Mail Room

0125 Tybee Island Maritime Academy 5040 Print Shop

0128 Savannah Classical Academy 5052 Butler Elementary

0191 East Broad Elementary 5058 Hodge Elementary

0192 Garrison Elementary 5060 Jenkins High

0193 Islands Elementary 5062 Mercer Middle

0194 Georgetown Elementary 5066 J.G. Smith Elementary

0197 Garden City Elementary 5070 Windsor Forest High

0198 Coastal Middle (old orgn #) 5075 Transportation Payroll Reimb

0199 West Chatham Middle 5081 Maintenance & Operations

0200 West Chatham Elementary 5082 Custodial

0201 DeRenne Middle 5084 Warehouse

0207 Bethesda Home for Boys 5085 Transportation - Outsourced

0209 Gateway Charter 5086 Maintenance Enhancements

0210 School of Liberal Studies 5090 Campus Police

0211 Godley K-8 5100 Human Resources

0298 Marshpoint Elementary 5110 Fringe Benefits

0299 Southwest Middle 5120 Risk Management

0300 Southwest Elementary 6000 Chief Financial Officer

0301 Myers Middle 6001 Non Departmental

0311 Coastal Middle 6002 Budget Office Use Only

0411 Islands High 6011 Builiding Bridges Academy - MS

0499 Savannah Arts Academy 6012 Builiding Bridges Academy - HS

0118 Oglethorpe Charter School 6014 SCCPSS Early College Program

0511 Shuman Elementary 6100 Financial Services

0512 Rice Creek 3-8 6101 Accounting

0513 Savannah Early College HS 6102 Disbursing

0533 TAPP 6103 Accounts Payable

0540 Massie Heritage Center 6200 Purchasing Roll Up Only

0690 Oatland Island 6201 Purchasing

1000 Board Office 6300 Budgeting Services

1021 Technical Ed Department 6400 Data and Information

1052 Bartow Elementary 6410 Computer/Telephone Repair Cell

1056 Gadsden Elementary 6450 Data and Information

46

Lists of Valid Organizations for FY 2016

No. Description No. Description

1058 Heard Elementary 6508 Early College

1060 Howard Elementary 6595 Alternative Learning Cener

1070 White Bluff Elementary 6708 Woodville-Tompkins High

1100 Legal - Board Attorney 7100 Risk Management

1200 Internal Auditor 7300 Employee Dental Claims

2000 Superintendent 7733 Design & Construction Department

2052 Beach High 7734 Phase II Financial Services

2056 Gould Elementary 8000 Unemployment Compensation

2060 Hubert Middle 8002 Title V Benedictine

2062 Largo Tibet Elementary 8004 Title V Blessed Sacrament

2068 Spencer Elementary 8006 Title V Calvary Baptist

2069 Thunderbolt Elementary 8008 Title V Chatham Academy

2100 Professional Learning 8010 Title V Memorial Day

2200 Media & Public Relations 8011 Liability Risk Pool

3000 Academic Affairs 8012 Title V St Peter the Apostle

3056 Groves High 8013 Title V Providence Christian

3060 Isle Of Hope Elementary 8014 Title V Notre Dame Academy

3062 Low Elementary 8016 Title V Ramah Jr. Academy

3064 Pooler Elementary 8018 Title V Rambam Academy

3100 Instructional Support 8020 Title V St. Andrews

3101 Curriculum & Instruction 8022 Title V St. James Catholic

3104 Athletics 8023 Title V Bible Baptist

3117 Compensatory Programs 8024 Title V St. Michael's Catholic

3201 Exec Directors - Elementary 8028 Title V St. Vincent's

3202 Exec Directors - Middle 8030 Title V Savannah Christian Prep

3203 Exec Directors - High 8033 Title V Bethesda

3204 Exec Director - Support Services 8035 Title V St Paul Acad for Boys

3300 Elementary Roll Up 8036 St. Francis

3400 Secondary Roll Up 8038 Title I St Paul Academy

4030 Accountability & Research 8040 Title I Ash Tree

4040 Pupil Personnel 8042 Grace Ashtin

4051 Corporate Academies

4052 Bloomingdale Elementary

4054 Ellis Elementary

47

Code Description Code Description1000 General Instruction 1127 Welding

1001 Art 1128 Automotive Collision

1002 Language Arts 1129 Automobile Mechanical Tech

1003 Foreign Languages 1130 Criminal Justice

1004 Mathematics 1131 TV Production

1005 Music 1132 Construction Tech Cluster

1006 Physical Education 1133 Early Childhood Education

1007 Reading 1134 Production Technology

1008 Science 1135 High Schools That Work

1009 Social Studies 1138 CTE Veterinary Program

1011 Curriculum Alignment 1140 Tech CE Industry Certification

1012 Grant Writer 1141 Tech CE Staff Development

1021 Grade 1 Instruction 1142 Tech Prep Trav Tour / Cul Arts

1022 Grade 2 Instruction 1143 Tech CE Program Review

1023 Grade 3 Instruction 1144 Tech CE Pathways/McDonalds

1024 Grade 4 Instruction 1145 Tech CE Artic Guide/HSTW/Con

1025 Grade 5 Instruction 1147 Tech CE Applied

1028 Grade 8 Instruction 1148 Tech Prep Asset

1030 Early Intervening Services 1149 Tech Prep Career Conn PECE

1031 Extended Academic Instruction 1150 Tech CE Instructional Technology

1032 Transition Activities 1151 Tech CE Assistive Technology

1033 Post-Secondary Instruction 1152 Tech CE Curriculum Development

1034 Student Tutorial 1200 Other General Learning

1100 Vocational General 1201 Reserve Officer Training Corps

1101 Exploratory Industrial Arts 1202 Foster Grandparents

1102 Mini Home Economics 1203 Environmental Education

1103 Prog Of Ed/Career Explor 1204 Starbase Initiative

1104 Exploratory Business Education 1205 Massie Heritage Center

1105 Marketing Distributive Ed 1206 Computer Education

1106 Consumer Home Economics 1207 International Baccalaureate

1107 Vocational Training Office 1208 Oatland Island Education Ctr

1108 Diversified Coop Training 1210 GSACA Road Show Mini Grant

1109 General Business 1211 GSACA 3 O'Clock Program

1110 Optional Program W/ Training 1212 In School Suspension

1111 Business Ed/Marketing/IT 1213 Crossroads

1112 Industrial Arts 1218 Neglected

1113 Comprehensive Competencies Pro 1219 Private/Parochial/Institutions

1114 Vocational Supervisor Prg 3019 1220 Ronald Colclough Memorial Fund

1115 Coord Vocational Academic Ed 1221 Southern Regional Education Bd

1116 Related Vocational Instruction 1225 Service Learning

1117 Youth Apprenticeship 1230 Oatland Island - Gift Shop

1118 School To Career 1231 Oatland Island - Concessions

1120 Air Conditioning/Ref/Heating 1250 After School Programs (Middle)

1121 Occupational Child Care 1251 Intersession Programs

1122 Health Occupations 1300 Academies Program

1123 Intensive Office Practice 1400 Gifted & Talented

1124 Electronics-High Tech 1500 Speech

1125 Drafting/CAD 1700 Remedial Education

1126 Photography, Printing, Graphic 1800 Learning Disabilities

List of Valid Activities for FY 2016

48

Code Description Code Description


1901 Athletics - Football 1900 Athletics - General

1902 Athletics - Basketball 2505 Summer Programs

1903 Athletics - Softball 2515 Summer Therapeutic Enrichment

1904 Athletics - Baseball 2600 Noninstructional Services

1905 Athletics - Soccer 2705 Instructional Support

1906 Athletics - Volleyball 2710 Curriculum Coordination

1907 Athletics - Wrestling 2715 Staff Development

1908 Athletics - Track and Field 2718 NSSE Site Visits (SACS Accred)

1909 Athletics - Cross Country 2719 Site-Based Management

1910 Extracurricular Activities 2720 Site-Based Management

1915 Athletics - Swimming 2721 School Development

1916 Athletics - Golf 2722 Meritorious Schools

1917 Athletics - Cheerleading 2726 Employee Computer Purchase

1918 Athletics - Tennis 2727 Leadership Consortium

1919 Athletics - Literary 2729 Scholarships

1920 CPR/Physical Fitness 2751 Parent Ctr/Parental Involvement

2000 Behavior Disorders 2752 Private Schools Support

2100 Severely Emotionally Disturbed 2753 Other Support Services

2110 Mildly Mentally Disabled 2754 Medicaid Support Services

2120 Moderately Mentally Disabled 3000 Library & Media

2130 Severely Mentally Disabled 3100 Student Services

2140 Autism 3102 Library & Media

2210 Pre-School Incentive 3105 Guidance

2215 Special Needs Kindergarten 3110 Social Work

2220 Pre-Kindergarten 3115 Psychological Services

2221 Pre-School-Family Services 3200 Health Services

2230 Federal Grant Administration 3205 Special Ed - Student Support

2300 Other Special Ed - General 3210 Safe Schools Initiatives

2305 Visually Impaired 3300 National Park Service Program

2310 Occupational/Physical Therapy 3900 Self-Insured Claims

2315 Adaptive Physical Education 4000 Operation Of Plant-General

2320 Very Special Arts 4010 Custodial

2325 Special Olympics 4020 Grounds Maintenance

2330 Hearing Impaired 4030 Equipment Maintenance

2335 Orthopedically Disabled 4035 Equipment Maintenance - AV

2345 Hospital Homebound 4045 Emergency Preparedness

2350 Vocational Rehab 4100 Building Maintenance

2360 Special Ed - Interrelated 4110 Energy Conservation

2400 At-Risk Elementary 4115 Construction

2401 At-Risk Middle School 4200 Security Of Plant

2415 English As A Second Language 4205 Cops In Schools

2420 Teenage Parenting Program 4210 Crossing Guards

2430 Youth Futures 4215 DARE

2440 Alternative Programs 4300 Pupil Transportation

2445 Overage Students 4305 Support Vehicles

2451 Student Hearing Office 4500 School Food Services 2460 Saturday School 4501 Summer Feeding Program - Even

2465 Alternative School 4502 Summer Feeding Program - Odd

2470 After School Program 4510 Training Kitchen - School Food Svc

2475 Evening Program 4600 Capital Construction

49

Code Description Code Description


4610 School Opening Costs 7100 Budgeting Services

4675 Engineering 7200 Management Information Svcs

4700 Community Services 7201 MIS - Instructional Technology

4705 Production/Graphics 7202 Student Events Program

4715 Public Information 7301 Computer Technology

4720 Webcasting 7302 Classroom Technology

5000 General Administration 7303 Media Center Technology

5010 Regional Education Support Act 7304 Network Infrastructure

5100 Superintendent 7400 Testing & Evaluation

5105 Georgia Education Coalition 7405 Testing & Evaluation SAT9

5200 Finance 7410 Testing & Evaluation Coll BB

5300 Purchasing 8000 Board Of Education

5400 Personnel 8010 Superintendent Search

5500 Records Management 9000 Debt Service

6000 Building Administration 9002 Sick Leave Bank

7000 Spt Services Central 9005 Contingency

50

OBJECT CODES

OBJECT CODES

NAME

DESCRIPTION

SALARIES

1000-1999

Total amount paid to employees of the school

system who are considered as permanent, part-time,

temporary and substitutes. Payments made to board

members should also be included in this total. 1000

All Salaries

1001 All Salaries (Contra)

1100

Teachers

The contract salary of full-time and part-time

teachers whose employment requires that they hold

a valid Georgia teacher certificate.

1101 Teachers (Contra)

1105 Art/Music/PE/FL Specialist

Elementary/Middle

The contract salary of full-time and part-time art,

music, physical education, and foreign language

teachers. 1110 Pre-Kindergarten Teacher

The contract salary of full-time and part-time pre-

kindergarten teachers.

1120

Teachers Subs

Compensation for a temporary replacement (on a

daily basis) of a teacher as defined above. Teacher

subs should be assigned to the same Fund, Agency,

Organization and Activity combination as the

budgeted position. Some exceptions may apply. 1121

Teachers Subs (Contra)

1130

Board Member Salary

1150

Extended Day

Salaries for a maximum of one hour in addition to

the eight-hour work day for teachers to provide

students with supplementary services. 1160

Professional Development Stipend

Funds awarded to qualified certified personnel for

having successfully completed formal educational

opportunities occurring at any time during the fiscal

year outside of an employee’s normal contract hours

51

and for which either staff development units

(SDUs) or college credits, earned in a regionally-

accredited institution, are awarded in accordance

with an approved professional development plan.

1165 Uniform Allowance To provide reimbursement for approved staff

required to purchase uniforms to perform job

functions.

1170

Extended Year Compensation to qualified certified teachers for a

work year greater than the 190-day contract year.

1178 Teachers

1200

Other Certified

The contract salary of full-time and part-time

certified administrative employees whose

employment requires that they hold a valid Georgia

teacher certificate. 1201

Other Certified (Contra)

1205

Certified Directors/Managers

Contract salary of certified employees in managerial

administrative positions. 1210

School Nurse/Special Education Nurse

Registered nurse who coordinates health care

services and health education services among

students, families, and community. Provides

services to students with physical and health

impairments including direct treatments,

independent health care, parent and teacher

consultations, and home visits.

1212 Nurse Subs

Compensation for a temporary replacement (on a

daily basis) of a Nurse as defined above. Nurse subs

should be assigned to the same Fund, Agency,

Organization and Activity combination as the

budgeted position.

1215

Physical/Occupational Therapist

Provides physical and/or occupational therapy to

selected students. 1220

Media Specialist

Manages the use, purchasing, and inventory of

teaching and learning resources including books,

non-print media, and equipment. 1230

Elementary Counselor

Counselor of students in grades Pre-Kindergarten

through 5th. 1240

Secondary Counselor

Counselor of students in grades 6th through 12

th.

52

1245

Transition Coach

1250

Superintendent

Contract salary of Superintendent

1251

Superintendent - EA

1252

Superintendent - Annuity

1253

Superintendent - Health Insurance

1260

Deputy/Assoc/Asst Superintendent

Administrative officer who assists the

superintendent of the school system. 1270

School Principal Contract salary of school principals.

1275 Assistant Principal Contract salary of school assistant principals.

1280

School Psychologist

Psychologist who measures and interprets students’

intellectual, emotional, and social development,

diagnoses educational disabilities, and collaborates

in the planning of educational programs.

1285 Teacher Support Specialist

Diagnostician/Audiologist who assist teachers with

diagnosing students’ learning problems and

implementing instructional learning strategies;

provides diagnostic, evaluative and support services

for students with hearing impairments. 1290

Social Worker

Assists other school personnel and family members

in solving personal adjustment problems of students

and improving school attendance. 1400

Paraprofessionals / Aides

Salaries of aides and paraprofessionals who assist in

the classrooms or media centers.

1401

Paraprofessional / Aides-Bus

Salaries of aides and paraprofessionals who assist

on the bus. 1402

Paraprofessional Substitute

Serves as a temporary replacement on a daily basis

for paraprofessionals. 1420

Clerical

Salaries of clerical or secretarial staff performing

administrative support in any function.

1430

Clerical Part-Time

Salaries of part-time clerical or secretarial staff

performing administrative support in any function. 1421

Clerical (Contra)

1430

Clerical Part – Time

Salaries of clerical or secretarial staff whose regular

53

work day is less than the required hours of full-time

employment. 1450

Secretaries

Secretarial staff performing administrative support

in any function. 1460

Technician/Specialist

Compensation for non-clerical administrative

support staff.

1461 Interpreter Compensation for employees who interpret spoken

communication for hearing-impaired students

1465 Technology Specialist Compensation for non-clerical support staff that

assists teachers with incorporating various types of

technology into the instructional program.

1470 Bus Drivers

1480

Food Service

Trainees

Compensation for Food Service employees in

training status. 1490

Classified Non-Clerical

Compensation for non-clerical technical support

staff. 1492

Classified Non - Clerical –

Maint/Transportation/Warehouse

Compensation for non-clerical employees in the

maintenance, transportation, and warehousing

functions. 1493

Sub Classified Non-Clerical


for any non-certified/classified employee. 1494

Custodial Personnel

Responsible for the overall cleaning of the system’s

facilities. 1500

Professional

Compensation for employees in specialized

administrative positions.

1505 Accountant Compensation for the Director of Accounting.

1510

Non-certified Directors/Managers

Salaries of non-certified managerial staff.

1550

Student Workers

Employees who are students currently enrolled in

the school system. 1570

Family Services Coordinator

Supports the student, family, and school in the

coordination and delivery of collaborative-based

community services. 1592

Professional

Compensation for employees in managerial

54

Maint/Transportation/Warehouse administrative positions in the maintenance,

transportation, and warehousing and distribution

functions. 1600

Overtime

Compensation for hours worked which are more

than the regularly scheduled work day. 1601

Overtime (Contra)

1700

Curriculum Development

Compensation, not included in the regular salary,

for development of curriculum related activities. 1710

Other Special Supplements

Supplemental payments which have been authorized

by the appropriate program director. 1720

Coaching Supplement

Compensation for coaching activities which are not

included in the regular salary.

1730

Tutor Supplements Tittle I only Compensation, not included in the regular salary,

for Tutorial related activities. 1800

Temporary Labor

Employment services which are not permanent.

1801

Temporary Labor (Contra)

1820

Administrative – Food Service

Salaries of cafeteria managers.

1840

Lunch / Cafeteria Worker

Salaries of cafeteria workers or cashiers.

1850

Substitute Employee - Food Svc


for any food service employee.

1989

Hazard Pay

1900

Teachers - Short Term Courses

Compensation for part-time vocational instructional

services. 1990

Certification Changes

Budget Office Use Only.

1991

Vacation Payouts

Payment for unused vacation hours to former

employees who have retired and/or resigned. 1992

Sick Leave Payouts

Payment for unused sick leave hours to former

employees who have retired and/or resigned.

1993

Vacancy Factor

1995

Incumbent to Budgeted Variance

55

1997

Sick Bank Payouts

Amounts paid by the school system to eligible

employees on long-term sick leave. The employee

must have exhausted all personal accumulated sick

leaves before payments are made from the sick

leave bank. 1998

Pay For Performance Awards

Award payments made to individual schools by the

GA DOE for achievement of a voluntary school

improvement program.

1999 Other Incentive Payments

EMPLOYEE BENEFITS

2000-2999

Amounts paid by the school system on behalf of the

employee. These amounts are not included in the

gross salary, but are in excess of that amount.

Employee benefits include social security,

retirement, medical and life insurance, worker’s

compensation, and unemployment compensation. 2000

Fringe Benefits

2001

Vacancy Factor Fringes


2002

Incumbent To Budget Fringes


2003

Section 125 Plan Offset

2100

Medical

For payment of employer’s portion of health

insurance cost. 2102

Medical (Contra)

2200

Medicare For payment of employer’s portion of Medicare.

2202 Medicare (Contra)

2300

Teachers Retirement

For payment of employer’s portion of Teachers

Retirement cost. 2302

Teachers Retirement (Contra)

2500

Unemployment

For payment of unemployment expenses.

2502

Unemployment (Contra)

2600

Worker's Compensation

For payment of worker’s compensation expenses.

2602

Worker’s Compensation(Contra)

56

2700

FICA

For payment of employer’s portion of FICA and

Medicare cost. 2702

FICA (Contra)

CONTRACTUAL SERVICES

3000

Charges should not be assigned to code

3000, but should be charged to codes

3100-3190.

Services which can be performed only by persons or

firms with specialized skills and knowledge. While

a product may or may not result from the

transaction, the primary reason for the purchase is

the service provided.

3001

Architect

3002

Attorney

3003

Consultant

3004

Board Member

3005

Physicians

3006

Engineers

3007

Veterinarians

3008

Actuary

3009

Student Interns

3010

Other Fees

3011

3rd Party Attorney

3012

3rd Party Consultant

3013

3rd Party Other Fees

3014

Nurse

3015

Psychologist

57

3016

Psychiatrist

3017

Interpreter

3018

CPA

3019

Translation

3020

Broadcast Professionals

3021

Grant Readers

3053

Fraud & Investigative Services

3054

Mediation Expense

3055

Court Reporting Hearing Expense

3056

Temporary Services

3080

Instructors

3081

Coroners

3082

Witness Fees

3083

Mowing

3100

Professional Services

Non-payroll services that can only be performed by

individuals with professional skills and knowledge.

Professional services would include consultants,

dentists, medical doctors, nurses, lawyers, etc. 3101

Drug Testing Services

Non-payroll services provided by medical facilities

for pre-employment and current employee drug

testing. 3102

Fingerprinting

Expenditure for pre-employment fingerprinting

service. 3103

Audit Fees

Payment to an independent accounting firm for

auditing services.

58

3104

Legal Fees

Payment for legal services.

3105

Animal Acquisition Fee - Oatland

3106

Animal Permitting Fee - Oatland

3110

Instructional Services

Non-payroll services that provide administrative

and logistical support to staff instructors. Included

are services of teachers and paraprofessional

personnel and other services such as "performance

contract" activities. A specific example would be

"Going on tutorial". 3130

Staff Development

Services performed by individuals qualified to assist

teachers and supervisors and to enhance the quality

of the teaching process. This would include

curriculum consultants and in-service training

specialists. "Keinx-transparent computer access" is

an example of what can be charged to this category. 3170

Services Purchased from

LEA's/RESA's

Expenditures to another LEA or RESA within the

state for services, other than tuition or

transportation. Membership contributions to

RESAs or other shared services should also be

included in this section. 3180

Tuition to Private Sources

Expenditures for SPED students.

3190

Construction Services

Specialized services performed by qualified

individuals to assist in construction activities. This

would include architects, legal counsel, construction

management and engineering personnel. Specific

examples would include a pretrial meeting (Safford)

and ADA Survey.

PROPERTY SERVICES

3200



3210-3290.

Non-payroll services to operate, repair, maintain,

insure, and inspect property and/or equipment used

by the school system.

3210

Refuse Disposal/Pest Control

Services performed by qualified individuals or

organizations to remove, refuse, and/or trash

obsolete furniture/equipment and other discarded

articles no longer used by the school system.

Services are also performed by qualified individuals

or organizations to assist in the area of pest control

59

for buildings and other property owned, leased,

rented and/or used by the school system. These

services may include exterior/interior pest, rodent

and odor control. Costs for annual inspections,

monthly treatments and special treatments for

termite control, bird problems and weevil control in

food storage areas are all included in this category. 3215

Hazard Waste Removal

Services performed by qualified individuals or

organizations to remove hazardous waste materials.

3220

Laundry Cleaning

Furnishing laundry and dry cleaning for the school

system, including not only items owned by the

schools, but those included in contractual

agreements. Examples would include drapes,

curtains, stage curtains and backdrops.

3225

Personal Supply Rental

Services performed by an individual or organization

in providing uniform rental. 3230

Equipment Repair/Maintenance


in providing repairs and maintenance to various

types of equipment owned, leased and/or used by

the school system. Included are typewriters,

calculators, other office equipment, musical

instruments, shop, athletic equipment, radios, base

stations, pagers, clocks, bells, PA systems, mowers,

saws, weed-eaters and other similar items. Specific

examples would include repairs to the copy

machines, ceiling hanging wires, robots, etc. 3235

Software Maintenance


in providing maintenance to computer software

applications. 3240

Building Repair/Maintenance

Expenditures for building repairs and maintenance

agreements covering the upkeep of buildings.

Included in this group would be boilers, burners,

fuel storage, water treatment, pumps and others.

Cost for new construction is not included in this

section and should be listed under Capital Outlay,

Building Renovation/Improvement, or Capital

Construction. Items covered by this category would

include repairing motors for cooling tower pumps

and repairing ventilator fans. 3280

Energy Conservation

Expenditures related to the school system's energy

management program.

60

3290

Vehicle Repairs

Repairs and maintenance performed on buses,

automobiles, trucks, vans and other vehicles owned,

leased and/or used by the school system. This

would include body work, engine overhaul, ignition

system, steering and other services.

TECHNICAL SERVICES

3300



3310-3360.

Cost associated with technical skills and

knowledge to provide the services of officials,

referees, printers, auditors, security, freight/moving

firms and etc.

3310

Outside Printing

Expenditures for job printing and binding that

cannot be performed by the school system's print

shop.

3320

Book Rebinding

3330

Officials/Referees

Services performed by athletic-related officials and

referees for both intramural and interscholastic

levels of the school system's athletic program. 3340

Security Services

Non-payroll services performed by qualified

individuals or organizations for the school system

as it relates to outside security. These services are

usually provided though a contractual agreement. 3350

Evaluation/Research/ Information

Ser.

Services performed in the broad area of testing and

evaluating students. These services are directly

related to special student examinations and

individual/group testing programs. 3360

Inside Printing

Expenditures for in-house printing. Departments

that use the Print Shop are charged for materials

used in the production of printed material.

TRANSPORTATION SERVICES

3400



3410-3490.

Expenditures for transporting students and other

eligible individuals and official business travel of

the school system employees. Travel of students to

destinations outside the area is included here.

3410

Travel (Staff Training) Registration / Tuition

Reimbursement for transportation, meals, hotel and

other authorized expenses associated with travel on

business for the school system. Payments for per

diem in lieu of reimbursement for subsistence

(room and board) are included in this section.

61

Travel for athletic teams, bands and other groups

are included in this section. 3411

Superintendent Expense Account

Expenditures for superintendent’s transportation

services. 3430

Local Mileage Reimbursement

Reimbursement for the use of a personal vehicle to

conduct school system business. The amount is

based on actual mileage.

3440

Student Transportation - CAT

Expenditures to individuals or agencies for the

purpose of transporting students to school.

Expenditures for the rental of buses which are

operated by personnel of the school system are not

recorded here; they are recorded under Rentals and

Leases-Vehicles. 3445

Student Transportation - First

Student

Expenditures to First Student for the purposes of

transporting students to and from school.

3450 Student Field Trips (Board/Lodging)

Cost of meals, motels, and other student and

supervisor expenses incurred due to travel relating

to a particular curriculum. Included here are

expenses incurred for student field trips, registration

fees and any other intra and interscholastic

activities. An example would be the admission

charge for students to see Curious George or any

other plays at the Civic Center. 3460

Travel - Board Member

Expenditures for transportation, meals, hotel, and

other travel-related expenses for board members.

3461

Travel – Board Attorney

Expenditures for transportation, meals, hotel, and

other travel-related expenses for the board attorney.

3470

Commodity Hauling/USDA

Expenditures for transporting USDA commodities

for use in the School Food & Nutrition Program. 3490

Other Transportation Services

Transportation services that cannot be classified as

an expense in one of the above categories and

authorized by the school system.

COMMUNICATIONS

3500 Charges should not be assigned to code


3510-3560.

Services provided by individuals or businesses to

assist in transmitting and receiving messages or

information. This category includes telephone

services as well as postage machine rental, postage

and fax service.

62

3510

Telephone

Expenditures for local and long distance service and

associated equipment, including installation and

alteration charges. 3520

Mail/ Messenger Service

Expenditures for messenger service or special

delivery of packages. 3530

Postage Machine Rental

Expenditures for rental of metering machine. This

does not include the costs of metering slips. 3540

Stamps

Expenditures for stamps, postage due, meter slips,

etc.

3550

Cellular Phones

3560

Radios and Pagers

Expenditures for the leasing and/or repair of radio

and pager equipment.

UTILITIES

3600

3600-3641

Disbursements made to provide the school system

with services such as water, sewage, heat and light.

This would include those services, whether

provided by a public utility or a private enterprise.

Cost for telephone, telegraph and mail are not

covered in this section, but are included in

Communications. 3600

Energy

Disbursements for electric services to all facilities

for heating, air conditioning, equipment operation

and lighting. Also includes expenditures for fuel oil

usage (all grades) in all buildings requiring oil for

heating.

3601 Energy Contra

3640

Water/Sewer/Refuse

Costs for water usage, sewage service and refuse

removal to all facilities are included here. 3641

Water/Sewer (Contra)

PURCHASED INSURANCE

3700



Disbursement for insurance to protect Board Of

Education members, students and employees of the

school system against loss due to accident or

neglect. Current funds for all judgments against the

63

3705-3795. school system, which result from court decisions,

are recorded here. Judgments against the school

system resulting from failure to pay bills or debt

services are recorded under the appropriate

expenditure accounts as though the bill or service

had been paid.

3705 Insurance Premium Contra

3710

Property Insurance

Insurance coverage on all school system property

including buildings, grounds, vehicles and

equipment regardless of whether these forms of

property are owned, leased and/or used by the

system.

3712 Flood Insurance Insurance coverage on the school system’s property

located in designated flood areas. 3715

Fleet Liability

Insurance coverage on all school system owned

buses used to transport students. 3720

Liability Insurance

Insurance coverage of the school system's officers,

employees or students operating vehicles as

authorized by the school system. Any expenditure

made in lieu of liability insurance is also recorded

here.

3741

Fleet Property Claims-Retained Coverage for adjustments to prior fleet property

claims. 3760

Student Accident Insurance

Accident insurance coverage for participants in

student activity programs. 3770

Long Term Disability

Employer paid long term disability insurance for

full-time permanent employees.

3775 Employee Assistance Program

Various employer paid services offered to

permanent full-time employees.

3780

Life Insurance

Employer paid life insurance for full-time

permanent employees. 3781

Cobra Insurance – Pathways Pro

Insurance payments on behalf of Pathway students

on leave while performing student teaching

requirement. 3790

Excess Worker’s Compensation

Payments for excess premiums.

3791

Worker’s Compensation Claims

Payments on behalf of an employee when that

employee is incapable of performing job duties

because of a job related injury.

64

3792

Worker’s Compensation State

Assessments

Annual assessment to State Board of Workers

Compensation and Georgia Subsequent Trust Fund

for premium assessment. Payments for insurance for

the school bands on school sponsored field trips are

also paid under this account. 3795

Unemployment Claims

Payments on behalf of former employees.

3798

Employee Dental Claims

RENTAL/LEASES

3800



3810-3870.

Expenditures for the lease or rental of land,

buildings or equipment for the temporary or long-

range use of the school system. This includes bus

and other vehicle rentals when operated by school

system personnel, lease of data processing

equipment and similar rental agreements. 3810

Office Equipment Lease

Expenditures for such office-related items as

copiers, word processing equipment, typewriters

and other similar items on a rental or leased basis.

3815 Copier Lease – Central Only Expenditures for lease of copier equipment.

3820

Machinery Lease

Charges for rental of a crane, hoist, or welding

equipment used in the repair and maintenance of

buildings and grounds. 3830

Vehicle Lease

Charges for lease or rental of vehicles, including

trucks, vans, trailers and automobiles. 3835

Equipment Rental

3840

Audio/Visual Equipment Lease

Charges for lease or rental of audiovisual related

items such as projectors of all types, public address

systems, equipment used for media reproduction

and similar items. 3850

Other Instructional Equipment Lease

Expenditures for lease of instructional equipment

such as scientific instruments, musical instruments,

shop equipment and items including kilns and potter

wheels. 3860

Data Processing Lease

Expenditures for lease of such data processing

related equipment as terminals, modems, disk

drives, line printers, central processing units and

65

others.

3870

Building/Land Lease

Charges for freezer storage facilities for food

commodities leased parking spaces in commercial

lots and other similar items on a regular or leased

basis.

MISCELLANEOUS PURCHASED

SERVICES

3900

Charges cannot be assigned to code


3910-3980.

Expenditures for all other purchased services not

included in the above categories.

3910

Advertising

Expenditures for printed announcements in

professional newspapers or announcement

broadcast by radio and television networks. These

expenditures include advertising for such purposes

as personnel recruitment, bond sales, used

equipment sales and other objects. Costs for

professional fees for advertising or public relation

services are not recorded here, but are charged to

Professional Services. 3930

Dues/Membership

Expenditures for registration fees, dues for systems’

or individuals’ membership in professional or

service organizations, or for various fee charges.

3940

Graduation

Expenditures for services and materials associated

with year-end graduation ceremonies whether

conducted on school system premises or off-site at

some leased/rented facility. The charges should

include the cost of platforms, sound systems and

seating. 3950

Temporary Labor (Includes Clerical)

Expenditures for temporary clerical or labor support

provided through an employment agency. 3970

Student Stipend

Non-payroll expenditures for payment to students

for services. 3990 Reimbursement - College Tuition

Reimbursement for college tuition fees paid under

the Eisenhower Grant staff development program.

FOOD/MATERIALS/

SUPPLIES/COMMODITIES

Amounts paid for material items of expendable

nature that are consumed, worn out or deteriorated

in use; or items that lose their identity through

66

4400 - 4600 Charges should not be assigned to code

4400 or 4600 but should be charged to

4420-4642

fabrication or incorporation into different or more

complex units or substances.

4420

USDA Food (SFS Only)

The value of donated commodities received from

the USDA. 4423

USDA Inv. Adjustment( SFS Only)

School Food Service Use Only

4440

Milk

4450

Catering (SFS Only)

4470

Kitchen Supplies

4510

Animal Food - Hay & Grain

4511

Animal Food - Fish

4512

Animal Food - Produce

4513

Animal Food - Meat

4514

Animal Food - Rodents

4515

Animal Food - Insects

4530

Animal - Husbandry Supplies

4531

Animal - Capture/Restraint Supply

4532

Animal - Enrich/Training Supply

4533

Animal Health - Drugs

4534

Animal Health - Lab Supply/Work

4535

Animal Health - General Supplies

4540

Horticulture Supplies

4545

Exhibit Signage - Oatland

67

4550

Oatland - Gift Clothing

4551

Oatland - Gift Plush

4560

Employee Uniforms - Oatland

4570

Construction Supply/Material -

Oatland

4610

Supplies

All supply items that cannot be properly classified

as computer software, energy, food supplies,

textbooks, or books and periodicals. This would

include office supplies, paper, cleaning supplies,

etc. which will normally be used up within one year

when purchased. 4611

Supplies (Contra)

4612

Computer Software

Expenditures for the purchase of computer

software, software licenses and software renewals.

4613

Software (Contra)

4615

Expendable Non-Computer

Equipment

Items costing less than $1,000, which might

otherwise be classified as “equipment” rather than

“supplies”. Items charged against this account

would include calculators, chairs, tables, projectors,

videocassette recorders, electric pencil sharpeners

and electric hole punchers etc. typically last more

than one year. 4616

Expendable Computer Equipment

Computer peripherals costing less than $1,000.

Examples of items charged to this account would

include printer, disk drives, thumb or jump drive,

computer parts, mouse etc. 4620

Fuel

Expenditures for energy, including gas, oil, coal,

gasoline, diesel fuel, and other services from public

or private utilities. 4621

Fuel (Contra)

4630

Purchased Food

Food purchased for use in the School Nutrition

Program.

4631

Purchased Snacks


Program.

68

4633

Purchased Inventory Adjustment

Adjustments to the School Nutrition Program

purchased food inventory.

4635

Supplemental Purchased Food


Program Supplemental Sales menus.

4637

Produce


Program.

4638 School Nutrition Program – Small Wares

4639

Disposals – Food Service

4640

Textbooks (Contra)

4641

Replacement Textbooks

Expenditures for the purchase of replacement

textbooks and workbooks used in the classroom.

The cost of binding and repairing textbooks is

reported here also. 4642

Other Books

Expenditures for the purchase of all books and

periodicals (other than textbooks) available for

general use, including reference books. The cost of

binding and repairing reference books in the media

center is reported here. 4645

New Textbooks

Expenditures for the purchase of newly adopted

textbooks used in the classroom. These textbooks

are ordered in the Central Office.

EQUIPMENTAND PROPERTY

5000



5010-5761.

Expenditures for the purchase or lease of new or

replacement equipment for use within the system.

Equipment is a non-consumable item that has a unit

cost of $1,000 or more and a use-life of at least two

years. Also, expenditures for the purpose of

acquisition of land and the improvements thereon. 5010

Classroom/Office Equipment/Furniture

(Cap Proj Only)

Expenditures for classroom/office equipment and

furniture purchased through the Design and

Engineering Department that have a cost of $1,000

or more. 5011

Desk Refinishing

Expenditures for the refinishing of classroom desks.

69

5110

Vehicles

Costs for all other vehicles (other than buses) that

represent additional units to the school system's

inventory.

5400 Land Expenditures for the purchase or acquisition of land.

5401 Site Development Costs for infrastructure, access roads, water &

sewer systems, drainage structures, and

electrical/gas service. 5500

Construction

(Cap. Proj. Only)

Expenditures for new buildings, additions,

renovations or major alterations to existing

buildings.

5501

Building & Finishes

5502

HVAC (Cap. Proj. Only)

Replacement or upgrades of existing HVAC

systems. 5503

Plumbing (Cap. Proj. Only)

Plumbing replacement or upgrades of existing

systems to include renovations for ADA 5504

Electrical (Cap. Proj. Only)

Replacement or upgrades of existing electrical

systems. 5505

Carpet and Vinyl Tile (Cap. Proj.

Only)

Replacement or upgrades of existing carpet and

VCT systems. 5506

Flooring

(Cap. Proj. Only)

Replacement or upgrades of other than carpet &

vinyl tile flooring.

5507

Acoustical / Ceiling (Cap. Proj. Only)

Replacement or upgrades of existing ceiling

systems.

5508

Roofing

(Cap. Proj. Only)

Replacement or upgrades of existing roofing

systems.

5509

Masonry

(Cap. Proj. Only)

Replacement or upgrades of existing structures.

5510

Asbestos Remediation (Cap. Proj.

Only)

Removal or abatement of asbestos materials.

5511

General Remediation

5512

Site work

5601

Walkway Canopies (Cap. Proj. Only)

70

5602

Temporary Fencing

(Cap. Proj. Only)

5603

Portables

(Cap. Proj. Only)

Removal, relocation, or installation of portable units

to include utility services installation.

5604

Portable Acquisition (Cap. Proj.

Only)

Acquisition cost.

5609

Security

(Cap. Proj. Only)

Includes security systems and video surveillance

systems. 5650

Contingencies

(Cap. Proj. Only)

Reserve funding for unanticipated needs which may

occur during the year or future years.

5720

Building Acquisition, Construction,

and Improvements

Expenditures for acquiring existing buildings and

the contracted construction of buildings, for major

permanent structural alterations, and for the initial

or additional installation of heating and ventilating

systems, fire protection systems, and other service

systems in acquired buildings. 5730

Equipment to include Food Service

Kitchen Equipment (other than buses and computers)

Expenditures for initial, additional, and replacement

items of equipment such as machinery, food service

and furniture and fixtures. To be charged to

equipment, an item must meet the following

criteria: a. The cost must be $1,000 or more per

unit; b. The life expectancy must be at least two

years. 5732

Buses

Expenditures for purchase or lease-purchase of

buses to transport students. 5734

Computer Equipment

Expenditures for the purchase or lease-purchase of

computers including CPUs, storage devices,

printers, input devices, word processing, or other

equipment needed for electronic computing. Items

charged here must meet the two criteria in 5730

(equipment). Exception: Computer workstations

costing less than $1,000 must still be recorded here. 5751

Fees – Legal

(Cap. Proj. Only)

5752

Fees – Architectural

(Cap. Proj. Only)

Architectural and Engineering design fees.

5753

Fees – CM /PM

(Cap. Proj. Only)

Fees for Construction Management or Program

Management services.

71

5754

Fees – Permits

(Cap. Proj. Only)

Building permits, tap fees, and impact fees accessed

by municipalities.

5755

Fees – Surveys

(Cap. Proj. Only)

Property and land surveys.

5756

Fees – Appraisals (Cap. Proj. Only)

5757

Fees – Environmental Testing (Cap.

Proj. Only)

5758

Fees - Soil Testing (Cap. Proj. Only)

Soil testing and subsurface geotechnical testing and

studies.

5759

Fees – Consultants (Cap. Proj. Only)

Specialized design and engineering consultant

services performing studies and evaluations.

5761

Fees - Bond Issuance

(Cap. Proj. Only)

5800

Demolition & Removal

DEBT SERVICES



6100-6300.

6100

Interest

Expenditures for the payment of interest on General

Obligation Bonds or other debt issued by the School

System. 6150

Principal Redemption or Other Debt

Expenditures for the payment of the principal of

General Obligation Bonds or other debt issued by

the School System.

6201

Refunding Escrow Deposit

INTERFUND TRANSFERS


7000, but should be charged to 7050-

7300.

72

7050

Indirect Cost

Expenditures to record the indirect costs permitted

under Federal grant administration rules and

approved by the GDOE. 7100

Services By Other Funds

Expenditures to pay for services provided by other

funds.

7150 Contribution to Other Funds Expenditures for contributions to other funds.

7200

Contribution to Other Agencies

Expenditures for contributions to agencies outside

of the school system. For example: contributions

to NFI and the City of Savannah.

7205 Contribution To Oglethorpe Charter School

Expenditures for contributions to Oglethorpe

Academy.

7206

Cont Oglethorpe – Prior Period Adj

7207 Contributions to Oglethorpe Charter School

7208 Contributions to Gateway to College Charter School

7220

Contributions to Residential Facility

7240

Grant Matching Funds

Expenditures for contributions to Grant Programs to

meet grant requirements. 7300

General Fund Construction

Contribution

Expenditures for contributions by the General Fund

to Capital Construction or Capital Maintenance

Funds.

7400

Contributions to Private Schools

CONTINGENCIES

9000



9100-9209.

9200

Emergency / Unanticipated Needs

Contingencies

Reserve funding for unanticipated needs which may

occur during the year or future years.

73

9201

Undesignated Funds

9202

On Behalf Payments

9205

Adjustment to Budget – Negative

(Budget Only)

9206

Adjustment to Budget – Positive

(Budget Only)

9207

Carryforward Adjustment

Board approved contribution of designated

unexpended budgets to the Carry-Forward Fund to

allow expenditure of these funds by school sites.

School sites must submit a proposed budget for

these funds which must be approved by the Board.

9208

Adjustment – Per Pupil All

9209

Adjustment – Per Pupil All Con

74

BUDGET SCREEN PRINTS QUICK REFERENCE GUIDE

EXP2: Screen will show your current budget, encumbrances (Purchase order issued which are

chargeable to a budget and for which a part of that budget is reserved.

Expended – Payment for goods, services and obligations.

75

ESUM: Provides line item budgets, will provide a total if you input a Y for the Total indicator.

76

ASUM: will provide the total for the appropriation. Sometimes a request is submitted and there

is enough money in the object for a school, however there is not enough money in the

appropriation unit therefore the transfer cannot be inputted.

Note: Total indicator = Y

77

OLGL: Will provide a complete list of all transactions that hit the general ledger.

OLGL has the following:

Special check request (Accounts Payable)

Purchase order questions call Purchasing dept. or Paid (Accounts payable)

Journal entries (Accounting)

Note: Please do not fax budget transfer.

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