Mr. Jon Collins Executive Director, Adult Education Chattahoochee Technical College Budget...
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Transcript of Mr. Jon Collins Executive Director, Adult Education Chattahoochee Technical College Budget...
Mr. Jon CollinsExecutive Director, Adult Education
Chattahoochee Technical College
Budget Management
1
The Masters’ SeriesThe Masters’ Series
WORKSHOP OVERVIEWWORKSHOP OVERVIEW
2
Know the Rules: Budgeting, Tracking, and Monitoring What Matters
Being Part of a Team
Lessons Learned and Other Insights from the Field
Budgeting Points of Concern with Resources
Budget Builder Tools
Budget Tracking Tools and Processes
BUDGET MANAGEMENT:
THE RULES
3
The Masters’ SeriesThe Masters’ Series
START HERE . . .START HERE . . .
4
. . . . . . . . . . . . . . . . . . . . . .
Design procedures that will ensure Design procedures that will ensure the proper use of and accounting for the proper use of and accounting for
grant funds. grant funds.
This is called a:This is called a:Budget Management SystemBudget Management System
The Masters’ SeriesThe Masters’ Series
YOURYOUR BUDGET MANAGEMENT BUDGET MANAGEMENT SYSTEM SYSTEM SHOULD INCLUDE. . .SHOULD INCLUDE. . .
5
A realistic assessment of current and future resources and how those resources affect your operational capability
A process that builds an accurate payroll within grant limits
The Masters’ SeriesThe Masters’ Series
YOURYOUR BUDGET MANAGEMENT BUDGET MANAGEMENT SYSTEM SYSTEM SHOULD INCLUDE. . .SHOULD INCLUDE. . .
6
A process that tracks payroll and operating expenditures over time against your budget
Tools that help you explain your budget and its status to others
Ongoing effort to spend your State and Federal dollars down to as close to zero as possible by FY end
7
Some nuts and bolts of a Budget Management System
The Masters’ SeriesThe Masters’ Series
THE CHALLENGE OF PAYROLL THE CHALLENGE OF PAYROLL VS OPERATING EXPENSESVS OPERATING EXPENSES
8
1. Full-Time Salary + Fringe
2. Part-Time Salary
3. Teachers
4. Secretary
5. Transition Specialist
6. Instructional Aides
1. Rent
2. Utilities
3. Custodial Services
4. Student Insurance
5. Scantron Maintenance
6. Travel
7. Staff Development
8. Supplies & Materials• Textbooks• Office Supplies• Distance Learning Programs• Assessment Materials
9. Equipment• Furniture• Technology: computers, printers, fax machines
PA
YR
OLL
EX
PEN
SES
OP
ERA
TIN
G
EXP
ENSE
SMulti-year planning is often required to ensure adequate
staffing and effective operational support of the program and its
mission.
The Masters’ SeriesThe Masters’ Series
STATE AND FEDERAL FUNDINGSTATE AND FEDERAL FUNDING
9
Project # 01938001Program Administrator
& Secretary
Project # 01938002Full-Time, Level 0-8
ABE Instructors
Project #01938003Full-Time, Level 9-12
ASE Instructors
Section 231Adult Education,
EL/Civics
Section 225Institutional
Section 223ProfessionalDevelopment
STATE FEDERAL
A big wall separates State and Federal Funds.
The Masters’ SeriesThe Masters’ Series 10
GRANT FUNDING: GRANT FUNDING: BUDGET FORM 1BUDGET FORM 1
FY2014 Budget Form 1
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
$0
Section 225
Inst Adult Ed
Proj 2653A-
002 Prog 0 - 8
Proj 2653A-
003 Prog 9 - 12
2653A-R
Totals
0
0
0
0
0
0
0
Fed Funds
EL/Civics
Proj 2663A-002
Prog 0 - 8
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0
Totals
Section 231
Fed Adult Ed
Proj 2633A-
002 Prog 0 - 8
Proj 2633A-
003 Prog 9 - 12
2633A-R
Totals
7 Other Facilities 6 0 0 0
0
6 Operating 5 0 0 0 0
5 Equip 4 0 0 0
0
4 Sup and Mat 3 0 0 0 0
3 Travel 2 0 0 0
State Funds
Adult Ed
LineExpense
Items Form
Proj 01938-
001 Admin
Proj 01938-
002 Prog 0 - 8
Proj 01938-
003 Prog 9 - 12
01938-R
Totals
0
2 Part-Time Payroll
7 0 0 0 0
1Full-Time Payroll
9 0 0 0
The Masters’ SeriesThe Masters’ Series
STATE AND FEDERAL FUNDINGSTATE AND FEDERAL FUNDING
11
STATE FEDERAL
Federal funds can be used to supplement a program operating with local funds, but in no case can be used to
supplant local and state funding.
In other words, Federal funds may not be used to pay for services, staff, programs, or materials that would
otherwise be paid with state or local funds.
SUPPLEMENT
/noun/ something added
to complete a thing
SUPPLANT
/verb/ to usurp the place of,
displace, and substitute for
supplement$
$$ $$
The Masters’ SeriesThe Masters’ Series
THE NOT SO THE NOT SO finefine PRINT PRINT
12
• DO NOT use grant funds to pay for costs of fringe benefits for personnel whose duties are divided between your grant and other activities.
• DO allocate expenses to the appropriate funding projects.
• DO NOT charge tuition, fees, or any other charges to students or require them to purchase any books or any other materials that are needed for participation in the program.
The Masters’ SeriesThe Masters’ Series
MORE NOT SO MORE NOT SO finefine PRINT PRINT
13
DO NOT use State or Federal grant funds to pay for GED testing or test administration.
DO NOT buy refreshments with State or Federal grant funds.
DO NOT use grant funds to teach in any language but English.
The Masters’ SeriesThe Masters’ Series
MORE NOT SO MORE NOT SO finefine PRINT PRINT
14
Would a prudent person spend taxpayer $ on this and is it necessary for the operation of the program . . .do you want your name in the paper
Is the cost charged in accordance with benefits received (does it actually benefit the program) and to the correct project . . . Is the cost adequately documented . . .
Is the cost authorized by State & Federal regulations . . .
?
The Masters’ SeriesThe Masters’ Series
MORE NOT SO MORE NOT SO finefine PRINTPRINT
15
You will not be reimbursed for indirect costs.
A direct cost can be identifiable to adult education in examples such as salaries, fringe benefits, and material costs for project work.
An indirect cost is a cost incurred for common or joint objectives and cannot specifically be identified with or allocated to a particular project or activity, like office functions, facilities costs, and maintenance costs.
(overhead expense not directly related
with adult education instruction).
The Masters’ SeriesThe Masters’ Series
AMENDMENTS (MOVING AMENDMENTS (MOVING MONEY AROUND)MONEY AROUND)
16
FT PayrollPT Payroll
TravelS&MEquipmentOperatingOther/Facilities
FT PayrollPT Payroll
TravelS&MEquipmentOperatingOther/Facilities
FT PayrollPT Payroll
TravelS&MEquipmentOperatingOther/Facilities
FT PayrollPT Payroll
TravelS&MEquipmentOperatingOther/Facilities
Operations MtgTeacher’s AcadFall ConfEAGLETrans Spec AcadPA RetreatSpring Training
It’s okay to amend your budget to move money where it can be
used more effectively.
FEDERALSECTION 231
FEDERAL EL/CIVICS
FEDERAL SECTION 225
FEDERAL SECTION 223
STATE FUNDS
The Masters’ SeriesThe Masters’ Series 17
AMENDMENTS: IMPORTANT AMENDMENTS: IMPORTANT RESTRICTIONS WORTH KNOWINGRESTRICTIONS WORTH KNOWING
• 8.25% of a budget may be used for institutionalized instruction.
• No more then 12.5% of grant money may be used for professional development expenditures.
• EL/Civics grant money is a designated amount and cannot be moved to 225, 223, or 231 funds. However, 231 program funding may be moved to fund EL/Civics.
• State funds can never be moved to fund to Federal projects!
The Masters’ SeriesThe Masters’ Series
AMENDMENTS: IMPORTANT AMENDMENTS: IMPORTANT RESTRICTIONS WORTH KNOWINGRESTRICTIONS WORTH KNOWING
18
You must submit an
amendment request for
out-of-State travel of
$1,000 or more and
for staff development
expenditures of
$1,000 or more
(include supporting documents – agenda).
The Masters’ SeriesThe Masters’ Series
AMENDMENTS: IMPORTANT AMENDMENTS: IMPORTANT RESTRICTIONS WORTH KNOWINGRESTRICTIONS WORTH KNOWING
19
You must submit a Personnel Change Notification Amendment Form A2 immediately for changes in the following positions:
•Fiscal Organization Head
•Program Administrator
•Secretary
•Transition Specialist
The Masters’ SeriesThe Masters’ Series
ABOUT PROFESSIONAL ABOUT PROFESSIONAL DEVELOPMENT DEVELOPMENT SALARY SALARY
CHARGESCHARGES
20
Salary for part-time and full-time personnel
attending professional development and
training events is charged to Project 223.
Part-time personnel are paid at their regular
rate when attending PD/training. They are paid
for only the actual hours in attendance at the
event.
The Masters’ SeriesThe Masters’ Series
ABOUT PROFESSIONAL ABOUT PROFESSIONAL DEVELOPMENT DEVELOPMENT SALARY SALARY
CHARGESCHARGES
21
The salary of substitutes for personnel attending
PD/training events is to be paid from the project
number that is normally used for the teacher
being replaced in the classroom.
GED examiners and proctors
may not be paid out of funding
sources 223, 225, or 231.
The Masters’ SeriesThe Masters’ Series
BUDGET POLICY FORMS & BUDGET POLICY FORMS & OTHER FINANCIAL STUFF OTHER FINANCIAL STUFF WORTH KNOWINGWORTH KNOWING
22
Where Is This Found? Policies & Procedures Administrative Manual> Section 2.3: Fiscal
Reporting• Funds Requisition Form
• Georgia Statewide Travel Expense Reimbursement System
• Inventory Form
• Record Retention Chart
The Masters’ Series
AND NOW . . .AND NOW . . .
Midnight in the Garden of Good and Evil Budget Management
24
Mercer House Adult Learning Center
The Masters’ SeriesThe Masters’ Series
STATE WIDE CONTRACTSSTATE WIDE CONTRACTS
25
July 16, 2012 the State entered into preferred
convenience contract for office supplies (excluding
paper and toner)
July 16, 2012 theState entered into
preferred convenience contract for paper and
toner only
PREFERRED CONVENIENCEWhile the contract is not mandatory, the pricing is deeply discounted and very competitive. You should make every
effort to take advantages of the prices.
The Masters’ SeriesThe Masters’ Series
“If you go to Atlanta, the first question people ask you is, "What's your business?" In Macon they ask, "Where do you go to church?" In Augusta they ask your grandmother's maiden name. But in Savannah the first question people ask you is "What would you like to drink?”
Around this session what they want to know is if your books balance.
26
A QUOTE FROM A QUOTE FROM MIDNIGHTMIDNIGHT…
The Masters’ SeriesThe Masters’ Series
TEAM GEORGIA MARKETPLACETEAM GEORGIA MARKETPLACE(STATE WIDE CONTRACTS)(STATE WIDE CONTRACTS)
27
https://solutions.sciquest.com/apps/Router/Login?OrgName=Georgia&URL
1. Create an account
2. Select Contract Viewer
3. View items to see if it is part of a state wide contract
28
Any
Questions?
BEING PART OF A TEAM
29
The Masters’ SeriesThe Masters’ Series
YOU BELONG TO THIS TEAMYOU BELONG TO THIS TEAM
30
They Spend, Pay, Don’t Pay, Account For, and Report Your Money
PEOPLE
Director of Payroll
Human Resources Coordinator
PLACES
Accounting Technician for
Travel
THINGS
Executive Director (Role: Compliance, Reporting, and Financial Services)
Purchasing Manager
Accounting Technician for Accounts Receivable
Accounting Technician for Accounts Payable
Accounting Technician for Asset Management
Accountant (Reports)
The Masters’ SeriesThe Masters’ Series
OTHER TEAM MEMBERS OTHER TEAM MEMBERS
31
Who Are These People? They Can Help You Save Money . . .
Director of Facilities Management
Executive Director of Technology Advancement
Hardware Coordinator
Software Coordinator
Director of Economic Development
PANEL DISCUSSION
32
LUNCH
33
BUDGETING POINTS OF CONCERN WITH RESOURCES
Mr. Rodney DortonFiscal Operation Manager (OAE/GED)Technical College System of Georgia 34
The Masters’ SeriesThe Masters’ Series
WELCOME NEW AND WELCOME NEW AND RETURNING PROGRAM RETURNING PROGRAM ADMINISTRATORSADMINISTRATORS
35
The Masters’ SeriesThe Masters’ Series
FEDERAL TO STATE FEDERAL TO STATE FUNDING OVERVIEWFUNDING OVERVIEW
36
The Masters’ SeriesThe Masters’ Series
FEDERAL TO STATE FEDERAL TO STATE FUNDING OVERVIEWFUNDING OVERVIEW
37
Included in these federal funds is a specific amount designated for EL/Civics
instruction.
These federal funds are authorized by Title II of the Workforce Investment Act of 1998 (CFDA
84.002, Catalog of Federal Domestic Assistance, http://www.cfda.gov) and are granted with the
following earmarks.
these are important to be
familiar with
The Masters’ SeriesThe Masters’ Series
FEDERAL TO STATE FEDERAL TO STATE FUNDING OVERVIEWFUNDING OVERVIEW
38
At least 82.5% of the Federal funds must be sub-granted
(designated Section 231 funds)
%
The Masters’ SeriesThe Masters’ Series
FEDERAL TO STATE FEDERAL TO STATE FUNDING OVERVIEWFUNDING OVERVIEW
39
At least 82.5% of the Federal funds must be sub-granted
(designated Section 231 funds)
No more than 5% of the Federal funds may be used for administrative
expenses %
The Masters’ SeriesThe Masters’ Series
FEDERAL TO STATE FEDERAL TO STATE FUNDING OVERVIEWFUNDING OVERVIEW
40
At least 82.5% of the Federal funds must be sub-granted
(designated Section 231 funds)
No more than 5% of the Federal funds may be used for administrative
expensesNo more than 12.5% of Federal funds
may be used for Professional Development (designated Section
223 funds)
%
The Masters’ SeriesThe Masters’ Series
FEDERAL TO STATE FEDERAL TO STATE FUNDING OVERVIEWFUNDING OVERVIEW
41
At least 82.5% of the Federal funds must be sub-granted
(designated Section 231 funds)
No more than 5% of the Federal funds may be used for administrative
expensesNo more than 12.5% of Federal funds
may be used for Professional Development (designated Section
223 funds) No more than 10% of the 82.5% of Federal funds sub-granted may be used for Institutionalized
Instruction (designated Section 225 Funds)
%
The Masters’ SeriesThe Masters’ Series
FEDERAL TO STATE FEDERAL TO STATE FUNDING OVERVIEWFUNDING OVERVIEW
42
Federal guidelines require the states receiving these Federal
funds to obtain matching funds equal to at least 25% of the Federal funds awarded.
25%90%
States receiving these Federal funds should maintain the matching funds and, in a current grant year, expend at least 90% of the monies
spent in the previous year.
The Masters’ SeriesThe Masters’ Series
FEDERAL TO STATE FEDERAL TO STATE FUNDING OVERVIEWFUNDING OVERVIEW
43
The State of Georgia appropriates funds through the legislative
process to TCSG and a portion of these funds are designated for
Adult Education.
These State designated funds are used for Adult Education
instruction and to help TCSG meet our match and maintenance of
effort requirements to the US Department of Education.
The Masters’ SeriesThe Masters’ Series
FEDERAL TO STATE FEDERAL TO STATE FUNDING OVERVIEWFUNDING OVERVIEW
44
The State of Georgia appropriates funds through the legislative
process to TCSG and a portion of these funds are designated for
Adult Education.
These State designated funds are used for Adult Education
instruction and to help TCSG meet our match and maintenance of
effort requirements to the US Department of Education.
5%Administrative expense cap earmark by the US Dept of Education
The Masters’ SeriesThe Masters’ Series
ACCOUNTING ACCOUNTING OVERVIEWOVERVIEW
45
Each applicant is required to maintain records on all expenditures.
The Masters’ SeriesThe Masters’ Series
ACCOUNTING ACCOUNTING OVERVIEWOVERVIEW
46
Each applicant is required to maintain records on all expenditures. Technical colleges, public schools and post-
secondary institutions shall use budgeting, accounting, and auditing procedures in accordance with the provisions of the State Auditor.
The Masters’ SeriesThe Masters’ Series
ACCOUNTING ACCOUNTING OVERVIEWOVERVIEW
47
Each applicant is required to maintain records on all expenditures. Other eligible grant recipients may use
budgeting, accounting and auditing procedures as prescribed by their governing board, provided that:o grants are accounted for on at least the modified
accrual basis
o an encumbrance method of budgetary control is included in the accounting system
o grants are accounted for on an individual project basis by budget function, class/objective code, and year of entitlement
The Masters’ SeriesThe Masters’ Series
ACCOUNTING ACCOUNTING OVERVIEWOVERVIEW
48
If revenue and/or expenditure account
descriptions used by the applicant differ
from those line item descriptions required
on reports to the Agency, the applicant
shall maintain on file for audit purposes
the work papers converting the amounts
from the accounting records to line items
on the required report forms.
The Masters’ SeriesThe Masters’ Series
ACCOUNTING ACCOUNTING OVERVIEWOVERVIEW
49
All encumbrances and expenditures of funds approved in the budget shall occur on or about the effective date of this budget (the beginning date specified in writing by the Technical College System of Georgia).
All goods must have been encumbered and all services rendered by the ending date of the contract in order for the applicant to include these costs as reimbursable expenses. Funds will be reimbursed to the contractor based on the contractor’s cash disbursements.
The Masters’ SeriesThe Masters’ Series
ASSURANCESASSURANCES
50
http://literacy.myweb.uga.edu/rfa14/rfa-fy14-assurances
The Masters’ SeriesThe Masters’ Series
AMENDMENT AMENDMENT PACKAGEPACKAGE
51
http://literacy.myweb.uga.edu/rfa14/rfa-fy14-budgets.shtml
http://literacy.myweb.uga.edu/ppm.shtml
The Masters’ SeriesThe Masters’ Series
BUDGET/EXPENDITURE BUDGET/EXPENDITURE TOOLTOOL
52
F:\FY2014budgetexpenditurestracking.xlsx
Every bit counts (and
must be accounted for)
BUDGET BUILDER TOOLS
53
The Masters’ SeriesThe Masters’ Series
PAYROLL WORKSHEETPAYROLL WORKSHEET
54
FY 2014 Payroll Worksheet
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun TotM 5 3 4 4 4 4 3 4 5 4 3 5 48T 5 3 3 5 4 4 4 4 4 5 4 4 49W 5 3 4 5 3 3 4 4 4 5 4 4 48TH 4 4 4 5 3 3 5 4 4 4 5 4 49F 4 3 4 4 4 3 5 4 4 4 5 4 48
Name State FT FICA Retirement Health Total Frnge TotalHanson 46,098 668 5, 260 13, 728 19, 656 65,754 Lead TeacherSeiler 33,928 492 3, 871 10, 104 13, 975 47,903 SecretaryWilliams 56,004 812 6, 390 16, 679 23, 881 79,885 PA
Federal FTDawes 20,632 299 2, 354 6, 144 8, 797 29,429 Aide
Federal PT HR/WK M T W TH F Days Hr/Dy Pay/Hr TotalHarty T-Th 9a-12p 9 51 50 50 151 3 16 7,353 GED TchLargent T-Th 9a-12p 9 51 50 50 151 3 16 7,353 GED TchTucker M-Th 9a-1p 12 50 51 50 50 201 4 16 13,051 ESL TchBoone T,Th 8a-5:30p 19 51 50 101 9.5 16 15,575 225 Tch
The Masters’ SeriesThe Masters’ Series 55
INTO THE DETAILS
HR/WK M T W TH F/S Days Hr/Dy Pay/Hr-63,000.00
Boone 4 49 48 97 3 16.23 4,722.93Dawes 4 49 48 97 3 16.23 4,723.51Deveau 4 49 48 97 3 16.23 4,723.51Driggers 4 49 48 97 3 16.23 4,723.51Hanson 4 49 48 97 3 16.23 4,723.51Harty 4 49 48 97 3 16.23 4,723.51Kelso 4 49 48 97 3 16.23 4,723.51Largent 4 49 48 97 3 16.23 4,723.51Nicholls 4 49 48 97 3 16.23 4,724.36Odom 15 48 48 48 144 5 20.29 14,608.80Seiler 0 0 3 0
-5,879.34
The Masters’ SeriesThe Masters’ Series
PAYROLL ROSTERPAYROLL ROSTER
56
FY2014 ADULT EDUCATION PAYROLL ROSTER
Name Position Hrly Rate Program Project % Project %Harvey Boone GED Teacher $16 Corrections 2653A002 75 2653A003 25Serena Dawes Instructional Aide * Fed Adult Ed 2633A002 75 2633A003 25Chablis Deveau Instructional Aide $10 Tuition 60001001 100Luther Driggers GED Examiner $14 GED 60005001 100Billy Hanson Lead Teacher * State 01938002 75 01938003 25Betty Harty GED Teacher $16 Fed Adult Ed 2633A002 75 2633A003 25John Kelso Workplace Teacher $16 Workplace 60200001 100Finley Largent GED Teacher $16 Fed Adult Ed 2633A002 75 2633A003 25Minerva Transition Specialist $15 Tuition 60001001 100Mandy Nicholls Substitute Teacher $16 Fed Adult Ed 2633A002 75 2633A003 25Joe Odom GED Examiner $14 GED 60005001 100Sonny Seiler Secretary * State 01938001 100George Tucker ESL Teacher $16 Fed Adult Ed 2633A002 100Uga Chief Examiner $16 GED 60005001 100Jim Williams Program Administr * State 01938001 100Margaret Williams Lead Teacher $20 Fed Adult Ed 2633A002 75 2633A003 25
The Masters’ SeriesThe Masters’ Series
TIME SHEET SCHEDULETIME SHEET SCHEDULE
57
Time Sheet for this period
Is due not later than Noon on this date
July 1-15, 2013 Tuesday, July 16July 16 – August 15, 2013 Friday, August 16August 16 – Sep 15, 2013 Monday, September 16Sep 16 – Oct 15, 2013 Wednesday, October 16Oct 16 – Nov 15, 2013 Monday, November 18Nov 16 – Dec 15, 2013 Monday, December 16Dec 16, 2013 – Jan 15, 2014 Thursday, January 16Jan 16 – Feb 15, 2014 Monday, February 17thFeb 16 – March 15, 2014 Monday, March 17thMarch 16 – April 15, 2014 Wednesday, April 16April 16 – May 15, 2014 Friday, May 16May 16 – June 15, 2014 Monday, June 16thJune 16 – June 30, 2014 Monday, June 30
FY2014 Time Sheet ScheduleNotes: Your time sheet must be signed and dated; hours totaled correctly and entered in the correct space; submitted on 1 page; and submitted per the following schedule.
BUDGET TRACKING PRACTICES AND TOOLS
58
The Masters’ SeriesThe Masters’ Series
All Those Full-Time Employees
Salary + Fringe (Autopilot)
All Those Part-Time Employees
Time & Effort Forms (Hours x Rate per Person)
BUDGET TRACKING: PAYROLLBUDGET TRACKING: PAYROLL
59
The Invisible
Part
The Visible
Part
The Masters’ SeriesThe Masters’ Series
MONTHLY PAYROLL REPORTMONTHLY PAYROLL REPORT
60
LD001 Query Pivot Table for October, 2012 - Adult Education by ProjectColumn Labels Regular Other TemporarySum of Amount Salaries Supplem Labor FICA FICA Retiremnt Retiremnt Retiremnt HealthRow Labels 501001 503001 513001 514001 514002 515001 515002 515003 516001 Grand Total
01938001 7,969.55 317.29 112.90 598.05 290.65 2,180.71 11,469.15
Williams 3,600.00 317.29 74.21 598.05 1,407.07 7,538.85
Seiler 2,827.32 38.69 290.65 773.64 3,930.30
01938002 12,350.08 230.63 159.07 285.04 38.42 874.68 3,379.36 17,317.28
Hanson 3,841.52 43.62 394.91 1,051.16 5,331.21
2631A002 4,695.14 328.06 6,797.88 94.83 166.67 187.40 317.00 1,284.72 13,871.70
Dawes 1,364.40 18.26 140.25 373.34 1,896.25
Harty 432.00 6.26 438.26
Largent 960.48 13.92 974.40
Nicholls 480.00 6.96 486.96
Tucker 273.00 3.96 276.96
Williams 432.00 6.27 438.27
2631A003 1,565.04 109.34 2,235.62 31.62 55.15 62.47 105.68 428.25 4,593.17
Dawes 454.80 6.09 46.76 124.45 632.10
Harty 144.00 2.09 146.09
Largent 320.16 4.64 324.80
Nicholls 160.00 2.32 162.32
Tucker 91.00 1.32 92.32
Williams 144.00 2.09 146.09
Grand Total 32,846.17 437.40 16,062.65 720.00 684.63 1,132.96 38.42 2,232.19 8,987.71 63,142.13
The Masters’ SeriesThe Masters’ Series
PAYROLL TRACKINGPAYROLL TRACKING
61
FY2012 Payroll 26-32A-002/003 Part-Time
16.232 0.75 0.25 Balance381002 381003 381002 381003 381002 381003 381002 381003 381002 38100315-Jul 15-Aug 15-Sep 15-Oct 86,000 28,482
Dawes Total Hrs 10.00Total Pay 121.74 40.58 0.00 0.00 0.00 0.00 0.00 0.00 121.74 40.58
Harty Total HrsTotal Pay
Largent Total HrsTotal Pay
FY2012 Payroll 26-32A-002/003 Full-Time381002 381003 381002 381003 381002 381003 381002 381003 381002 38100315-Jul 15-Aug 15-Sep 15-Oct 15-Dec
Dawes Total PayHarty Total Pay
FY2012 Payroll 26-52A-002/00316.232 0.75 0.25 14.20 Balance
581002 581003 581002 581003 581002 581003 581002 581003 581002 58100315-Jul 15-Aug 15-Sep 15-Oct
Boone Total HrsTotal Pay
The Masters’ SeriesThe Masters’ Series
BUDGET TRACKING – BUDGET TRACKING – THE REST OF THE STORYTHE REST OF THE STORY
62
The Masters’ SeriesThe Masters’ Series
BUDGET SUMMARY FILE - BUDGET SUMMARY FILE - Translating Accountant SpeakTranslating Accountant Speak
63
The Masters’ SeriesThe Masters’ Series
BUDGET SUMMARY PAGE - YTDBUDGET SUMMARY PAGE - YTD
64
The Masters’ SeriesThe Masters’ Series
BUDGET SUMMARY BUDGET SUMMARY ENCUMBRANCESENCUMBRANCES
65
The Masters’ SeriesThe Masters’ Series
BUDGET SUMMARY BUDGET SUMMARY OPERATING EXPENSESOPERATING EXPENSES
66
The Masters’ SeriesThe Masters’ Series
BUDGET SUMMARY – BUDGET SUMMARY – Home MadeHome Made
67
Budget Summary FY 14 07/10/13
Project CategoryActualBudget Expensed Balance
Payroll Full-Time 002 $0.00Payroll Part-Time 002 $0.00
Supplies & Materials $0.00Other/Facilities $0.00Travel $0.00Operating $0.00Payroll Full-Time 003 $0.00Payroll Part-Time 003 $0.00
Supplies & Materials $0.00Other/Facilities $0.00Travel $0.00Operating $0.00
Total -$ Prof Dev. 2643A-001 Training $0.00
Payroll 002 $0.00Payroll 003 $0.00
S&M 002 $0.00S&M 003 $0.00
Payroll $0.00S&M $0.00
State 1-938-001 Payroll $0.00State 1-938-002 & 003 Payroll $0.00
PayrollOperating Expenses -$
Payroll $0.00Expenses $0.0060-5 GED
Institutional 2653A-002 & 003
EL/Civics 2663A-002
61-2 Workplace Literacy
Federal 2633A-002
Federal 2633A-003
68
You will need your own budgeting and tracking tools to compare where you think the
money has gone –vs- where the business office has charged it.
GENERAL DISCUSSION: LESSONS LEARNED
69
NEXT STEPS: STAFF TRAINING
70
The Masters’ SeriesThe Masters’ Series
AGENDA TOPICSAGENDA TOPICS
71
Two Grants: State & Federal
The Rules – RFA Update Payroll Boundaries How Time & Effort Forms
Work Travel Expense Form How things get ordered Your concept about how
the Fiscal Year should unfold, including closeout
The Masters’ SeriesThe Masters’ Series
FINANCIAL REVIEW TOPICSFINANCIAL REVIEW TOPICS
72
RFA Budget Form 2 Amounts Amendments & Amendment Process – Form A1 Payroll Records Key Personnel Changes – Form A2 Employees paid from multiple sources Time & Effort Reports Travel Policy & Procedures Purchasing Policy & Procedures Registration Fee Requests Policy & Procedures Meeting with business office personnel Budget Reports, Reconciliation, Requisitions
FINAL WORDS & WORKSHOP WRAP UP
73
The Masters’ SeriesThe Masters’ Series
FINAL WORDS FROM JONFINAL WORDS FROM JON
74
There are seasons in the Midnight Garden, and there are seasons in the budget.
The Masters’ SeriesThe Masters’ Series 75
SUMMER
July August September25% Pay
223-Ops Mtg 223-Local PD Expended
PT-Pay FT-Pay PT-Pay FT-Pay PT-Pay(Fringe?)
Rent, Utilities Rent, Utilities
Scantron Maint
Student Insurance
S&M S&M
• Train staff on new RFA• Watch enrollment• Watch FT fringe
The Masters’ SeriesThe Masters’ Series 76
FALL
October November December50% Pay
223-Tchr Acad/Fall Conf 223-Local PD Expended
FT-Pay PT-Pay FT-Pay PT-Pay FT-Pay PT-Pay(Fringe?)
Rent, Utilities Rent, Utilities Rent, Utilities
S&M
• 2002 GED ends in December• Enrollment increases
The Masters’ SeriesThe Masters’ Series 77
WINTER – Now the fun begins!
• GED 2014 begins• Think FY end game – how to get to zero. Plan purchases. Target budget
close. Budget amendments? Get staff involved. • What will part-time schedules be?• New RFA
January February March75% Pay
223-EAGLE; Trans Spec Expended
FT-Pay PT-Pay FT-Pay PT-Pay FT-Pay PT-Pay(Fringe?)
Student Insurance
Rent, Utilities Rent, Utilities Rent, Utilities
S&M
The Masters’ SeriesThe Masters’ Series 78
SPRING – Calculator Time
April May June100% Pay
223-Spring Training (T) 223-PA Retreat (T) 223-Local PD Expended
FT-Pay PT-Pay FT-Pay PT-Pay FT-Pay PT-Pay 100%
(Fringe?) Operating
Student Insurance Expended
Rent, Utilities Rent, Utilities Rent, Utilities
S&M
• Part-time payroll will get you into trouble!• Watch 223 money for opportunities• Communicate with everybody: business office, vendors, staff, students, advisory
committee, CLCP - BECAUSE YOUR PROBLEM IS NOT THEIR PROBLEM (except for the business office)
• Make amendments early so you can use your funds wisely
The Masters’ SeriesThe Masters’ Series 79
Goodnight…Goodnight…
Mr. Jon CollinsExecutive Director, Adult Education
Chattahoochee Technical College
Budget Management
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