VII. BUDGET TRAINING POWERPOINT

SECTION VII

Budget Training2011‐2012 Budget2011‐2012 Budget

Presented by:Cynthia Medrano‐RichardsChief Financial Officer

March 28 & 29, 2011

VII-1

Table of ContentsPage No.

1. Contacts 3

2 Account Code Structure 52. Account Code Structure 5

3. Budget Development 37

4. Budget  Development  Input 44

A. Log into SunGardB. Budget Entering ProcessC. Find an AccountD. Modify an AmountE. Delete a Budget RecordF. Print Budget Development ReportF. Print Budget Development Report

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VII-2

1.    CONTACTS

3

VII-3

Business Office Contacts:

Cynthia Medrano‐Richards Oscar TrigoChiefFinancialOfficer StaffAccountantChief Financial Officer Staff Accountant618‐6016                      618‐6046 

Funds 101‐193Rosie Pena Secretary 618‐6016

Rosie Diaz Janie Brooks618 6063 688 5402618‐6063 688‐5402           Campuses      Grants(2xx,3xx,4xx) Funds 713,752                                                                             Departments (Org 7xx,8xx)

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VII-4

2. ACCOUNT CODE STRUCTURE

TEA FINANCIAL ACCOUNTABILITY SYSTEM RESOURCE GUIDE(FASRG)

BUDGET MODULE

SITE BASED DECISION MAKING MODULE

ZERO‐BASE BUDGETING

http://www.tea.state.tx.us/index4.aspx?id=1222

BUDGET PREPARATION MANUAL

http://mws.mcallenisd.net/business/budgetprep.html

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http://mws.mcallenisd.net/business/budgetprep.html

VII-5

Budget Development

6100 Payroll CostsDo not budget for 6119 Professional Salaries and 6129 Paraprofessional SalariesBudget for all other salaries and related fringe benefitsBudget for all other salaries and related fringe benefits 

6200 Professional and Contracted Services6300 Supplies and Materials6300 Supplies and Materials6400 Other Operating Expenses6500 Debt Service – Capital Leases and Loansp6600 Capital Outlay – Assets with a per unit cost of 

more than $5,000.

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VII-6

Account Code Structure

The District uses the following 20‐digit account code structure mandated byTEA with the 10th, 11th, 18th, 19th,and 20th digits designated for local optional use:

FUND FUNCTION OBJECT SUB‐OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODEX X X         X X           X X X X               X X                      X X X                   X               X X        X                                      X X1 2 3         4 5          6 7 8 9             10 11                  12 13 14              15             16 17              18                                   19 20

ELEMENTARY:ELEMENTARY:

FUND FUNCTION OBJECT SUB‐OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE1 9 9          X X           6 X  X  X              0 0                 1 0 1  TO  1 3 0           Y          1 1 / 9 9       A                                   0 0

MIDDLE SCHOOL:MIDDLE SCHOOL:

FUND FUNCTION OBJECT SUB‐OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE1 9 9          X X           6 X  X  X               0 0                 0 4 2  TO  0 4 8          Y       1 1 / 91/9 9       A                                   0 0

HIGH SCHOOL:

FUND FUNCTION OBJECT SUB‐OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE1 9 9          X X           6 X  X  X               0 0                 0 0 1  TO  0 1 1          Y         1 1 / 91/9 9     A                                0 0

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VII-7

Account Code Structure ‐ Continued

FUNDS:

FUND FC OBJECT SUB‐OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE101  ‐ 193    X X        6 X  X  X               0 0                       X X X                 Y             X X               0                               0 0

DEPARTMENTS:DEPARTMENTS:

FUND FC OBJECT SUB‐OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE199           X X        6 X  X  X               0 0                7 0 1 – 8 1 9            Y             X X              T, M ,P                         0 0

T, M, P = Sample of 18th

Digit

GRANTS:

Digit

FND FC OBJECT SUB‐OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE204 ‐ 499   X X        6 X  X  X               0 0                     X X X                     X             X X              0                               0 0

Y, P, T0      = Single Grant Funds

Y,P,T =  Sample of Multi

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Grant Funds

VII-8

Account Code StructureAccount Code StructureContinued

SunGard

FND FC OBJT SO ORG Y PM G PC

Key XXX XX XX XXX X XX X XX (16 Characters)

Object XXXX (4 Characters)

20‐Digit Account Code StructureCode Structure

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VII-9

Account Code StructureContinuedContinued

CAMPUS

FND FC OBJT SO ORG Y PM G PCFixed 199 101 Y A 00

Variable  XX XXXX XX XX(D) (B) (A) (C)

A =  Sub‐object may be used for the 62xx‐66xx class objects.B E 6B =  Expenses 6xxxC =  11,91,99 (Campus)D =  Function correlates with the Program Code (Campus)

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VII-10

A. OBJECT CODE

Budget Preparation Manual Reference Pages:

Section III‐59

Section III‐84

Section III‐52

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VII-11

Account Code Structure – ContinuedObject Codes (TEA Defined)j ( )

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III‐59

VII-12

Account Code Structure – ContinuedObject Codes Sample

III‐84

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III 84

VII-13

Account Code Structure – ContinuedDistrict’s Object Codes

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VII-14

B. FUNCTION CODE

Budget Preparation Manual Reference Pages:

Section III‐5

Section III‐7

Section III‐4

Section III‐156Section III 156

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VII-15

Account Code Structure – ContinuedFunction Codes (TEA Defined)

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III‐5

VII-16

Account Code Structure – ContinuedFunction Codes (TEA Defined)

17III‐7

VII-17

Account Code Structure – ContinuedDistrict’s Function CodesDistrict s Function Codes

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VII-18

Account Code Structure – ContinuedFunction/Object Accounting Matrix

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VII-19

C. PROGRAM CODE

Budget Preparation Manual Reference Pages:

Section III‐119

Section III‐126

Section III‐118

Section III‐145Section III 145

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VII-20

Account Code Structure – ContinuedProgram Intent Codes (TEA Defined)g ( )

21III‐119

VII-21

Account Code Structure – ContinuedProgram  Intent Code (TEA Defined)

22III‐126

VII-22

Account Code Structure – ContinuedDistrict’s Program Codesg

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VII-23

Account Code Structure – ContinuedDistrict’s Program Codes

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VII-24

D. SUB‐OBJECT

(62xx – 66xx)

(Local Option)

Sub‐Object 00 is allowablej

Budget Preparation Manual Reference Pages:

Section III‐108Section III‐108

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VII-25

Account Code Structure – ContinuedSub‐Object Codes (Local Option)

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VII-26

3. BUDGET DEVELOPMENT

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VII-27

Zero‐Base Budgeting

The 2011‐2012 Budget should incorporate the use of Zero‐Base Budgeting (ZBB).  The basic tenet of ZBB is that program activities and services must be justified ann all d ring the b dget de elopment process Theannually during the budget development process.  The central thrust of ZBB is the elimination of outdated efforts and expenditures and concentration of resourcesefforts and expenditures and concentration of resources where they are most effective, all achieved by an annual review of all program activities and expenditures. For more information on Zero‐Base Budgeting, please refer to the following link; h // /i d 4 ?id 1222

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http://www.tea.state.tx.us/index4.aspx?id=1222 .

VII-28

Budget DevelopmentdContinued

• Identify Fixed and Recurring Costs such as:Copier Rental– Copier Rental

– Postage– Telephone/Cellular Phones– Lease/Loans– Insurance– Contracts

• Identify Variable Costs such as:– Overtime & Related Fringe Benefits– Supplies– Travel– Travel– Reading Materials– Subscriptions

• Segregate Needs and Wants• Prioritize Needs• Print Historical Data from 9/1/09 to 06/30/2010 • Review Required Budget Inclusion Forms – Budget Preparation Manual Section IV• Review Optional Budget Inclusion Forms – Budget Preparation Manual Section V

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VII-29

BUDGET INCLUSION FORM SAMPLES

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VII-30

Required Budget Inclusion Form Sample

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VII-31

Optional Budget Inclusion Form Sample

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VII-32

SALARY INFORMATION

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VII-33

Budget DevelopmentSalary Information

Sub‐Objects for Salaries/Fringe Benefits will be limited to the following:00 – General

SD – Staff Development

ME – Transportation Mechanics

ES – Summer School Elementary

MS – Summer School Middle School

HS – Summer School High School

3V For the IB Program Organization 007 with a Project Group Code (18th Digit) T and Fund 3973V – For the IB Program Organization 007 with a Project Group Code (18th Digit) T and Fund 397

4V – For Fund 397

5V – For Fund 397

G3 – is allowable for Funds 211 and 285

Fund 183 (Athletics) will keep all of its Sub objects except for Function 52 Object 6121 which should have Sub objects of 00Fund 183 (Athletics) will keep all of its Sub‐objects, except for Function 52, Object 6121 which should  have Sub‐objects of 00

Example:183‐52‐6121‐00‐xxx‐Y‐99‐0‐00

Fund 184 (Fine Arts) should have Sub‐object of 00, except for:

function 11 for Object 6112

function 11 36 for Object 6118function 11, 36 for Object 6118

function 33 Object 6118 Org 805

function 36 for Object 6121 and 6125

function 51 and 52 for Object 6121 Org 805

Example:184‐xx‐611x‐BZ‐xxx‐Y‐xx‐0‐00 

184‐33‐6118‐BZ‐805‐Y‐xx‐0‐00184‐36‐612x‐BZ‐xxx‐Y‐xx‐0‐00

184‐51‐6121‐BZ‐805‐Y‐xx‐0‐00 34

VII-34

Budget DevelopmentSalary InformationSalary Information

Salaries (61xx)  

1. The following salaries are budgeted and input by Local Funds (101 to 193), Campuses, Departments, Safe &1. The following salaries are budgeted and input by Local Funds (101 to 193), Campuses, Departments, Safe & Secure, Print Shop and Grant Funds (200 to 400):  

6112 Substitutes    Substitute requests for long term vacancies/positions need to be PRE‐APPROVED BY HUMAN 

RESOURCES so that the budget can be confirmed. 6117  Professional, Part‐time 6118  Extra Duty for Testing, After School Tutoring, Staff Development, etc. 6121  Over‐time for Support Personnel (Tutoring, After School Coaching) 6122  Substitutes  6125 P t ti f S t P l6125  Part‐time for Support Personnel

         Fringe Benefits must be budgeted and input for salaries listed above. 

Fringe benefits are part of the campus allocation, department benchmark, fund benchmark, and grant budget.  

2 The following salaries are budgeted and input by the Human Resources Department:2. The following salaries are budgeted and input by the Human Resources Department: 

6119 Teachers and Other Professional Personnel 6129 Support Personnel 6118  Extra Duty Pay for Fine Arts Stipends and Athletics Stipends 

 

35

and Related Fringe Benefits. 

VII-35

Budget DevelopmentSalary Information ContinuedSalary Information Continued

3.  The following salaries are budgeted and input by the Business Office – Only Fund 199 for all below:6112  Teacher Substitutes for: 

 Personal Illness Jury DutyIllness in Immediate Family Mandatory Court AppearanceDeath in Immediate Family Military Leave Family Emergency VacationPersonal Business Leave

 6118  Academic UIL for High Schools and Middle Schools  

 High School Department Chair  I&G Alternative Teacher Stipend  Middle School Department Chair  Middle School Team Leaders 

6122 Substitutes for Support Personnel Personal Illness  Jury Duty Illness in Immediate Family Mandatory Court AppearanceDeath in Immediate Family Military Leave Family Emergency VacationPersonal Business Leave

 6144  Regular On Behalf (ON) 6144  Medicare Part D on Behalf (MD) 6149 R ti

36

6149  Retirees 

and Related Fringe Benefits  

VII-36

Budget DevelopmentSalary Information Continued

6118 Professional Extra Duty-Local or State500 6118

7 6141 (500 x .0145) Medicare2 6143 (500 x .003505) Workers Comp

36 6146 [ 00 ( 06644 00 )] S

*All Examples Assume a $500 Gross Pay*All Budget Figures Are Rounded to the Nearest Dollar

SALARY AND FRINGE BENEFITS BUDGET EXAMPLES

36 6146 [500 x (.06644 + .0055)] TRS

6118 Professional Extra Duty-Federal and/or6121 Para-Professional Extra Duty/Overtime-Federal

500 6118/6121 FUND SOURCES:7 6141 (500 x .0145) Medicare · 101-199 (Local)2 6143 (500 x .003505) Workers Comp · 200-379 (Federal)

41 6146 [500 x (.07644 + .0055)] TRS · 380-459 (State)6 6 [500 (.076 .0055)] S 380 59 (State)· 460-499 (Local)

6121 Para-Professional Extra Duty/Overtime- · 713 & 752 (Local)Local or State

500 61217 6141 (500 x .0145) Medicare2 6143 (500 x .003505) Workers Comp3 6146 (500 x .0055) TRS

6121 Food Service, Maintenance, Police,Transportation Extra Duty/Overtime Local

500 61217 6141 (500 x .0145) Medicare

15 6143 (500 x .030872) Workers Comp3 6146 (500 x .0055) TRS

6112 Substitute Teachers 6117 Professional Part-Time6117 Professional Part Time6122 Substitute Instructional Aides6125 Para-Professional Part-Time

Local, State, or Federal500 6112/6117

6122/612538 6141 [500 x .0145] Medicare

2 6143 (500 x .003505) Workers Comp

6125 MISD Student-School Sponsored Work Program

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Local, State or Federal500 6125

2 6143 (500 x .003505) Workers Comp

VII-37

Budget DevelopmentSalar Information Contin edSalary Information Continued

SMART FIND EXPRESS (SFE) ABSENCE RECORDING/SUBSTITUTE REPORTING SYSTEM (6112)

Employees will not be able to enter “0” for campus allocated substitutes codes in the substitute calling system. A 5-digit substitute code will be required for all authorized school business absences for employees requiring a substitute. These assigned codes are now campus specific and cannot be used by other locations. g p p y A 5-digit substitute code should be requested from the fund administrators and provided to employees with adequate time to record the absence properly in the substitute calling system. Principals/Department heads will be responsible for information submitted daily to Payroll on the daily Job ReportsPrincipals/Department heads will be responsible for information submitted daily to Payroll on the daily Job Reports. After-the-Fact memos should be kept to a minimum. After-the-Fact memos should be used for vacancies, student teachers, substitutes for long term substitutes and changes in absence reasons. Changes after the daily Job Reports that are submitted to Payroll will be reflected in the next payroll cycle. All changes should be entered in the Smart Find Express system by the campus/department. Once the changes have been entered, the report should be printed, signed by substitutes, signed by the principal/department head and submitted to Payroll daily Daily Job Reports cannot be accepted with any handwritten changes

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Payroll daily. Daily Job Reports cannot be accepted with any handwritten changes.

VII-38

Lease and/or Loan Payments

• Any campus/department that has a lease and/or loan payment will need toAny campus/department that has a lease and/or loan payment will need to establish accounts for the principal and interest as follows:

– Capital Lease Principal Object = 6512Capital Lease Interest Object = 6522– Capital Lease Interest Object = 6522

– Loan Principal = 6513– Loan Interest = 6523

Leases:

Fund 199           Sophos/Information Systems

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VII-39

Professional vs. Consultant Services 

• 6219 – Professional Services Expenditures for services rendered by personnel who are not on the payroll of the School Districtby personnel who are not on the payroll of the School District and are required to be licensed or registered with the state such as:

Architects OptometristsArchitects OptometristsLandscape Architects EngineersAppraisal Services SurveyorsDoctors Nurses

• 6291 – Consulting Services Expenditures refers to the practice of helping districts to improve performance through analysis of p g p p g yexisting problems and development of future plans.

40

VII-40

CodingCoding

• Campuses will only use an A in the Project Group Field.

( )• State and Local funds (1xx) do not use an A, T or M in the Project Group Field.  This group will use a 0 (zero) for the Project Group Field.for the Project Group Field.

• Grants do not use an A in the Project Group Field.j p

41

VII-41

Overview

Budget Input Date – March 21, 2011 through April 21, 2011.

Campuses:

Plan your budget using the campus allocation amount located in Section I of the Budget Preparation Manual.  After your budget has been entered online, a copy of the Budget Development Report must be approved and initialed by 

l d f d d ff l h lyour principal and forwarded to Business Office no later than April 21, 2011.  Please retain a copy of report.

Departments and State and Local Funds (1xx) and Safe & Secure, Print ShopDepartments and State and Local Funds (1xx) and Safe & Secure, Print Shop Funds (7xx):

Departments and Funds will plan budgets based on benchmarks.  Funds 1xx and 7xx will input revenues as a positive amount (5xxx‐00) and inputand 7xx will input revenues as a positive amount (5xxx 00) and input Administrative Costs as a negative amount (5xxx‐01), if applicable.  After your budget has been entered online, a copy of the Budget Development Report must be approved and initialed by the budget manager and forwarded to Business Office no later than April 21, 2011.  Please retain a copy of report.

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VII-42

Overview ‐ Continued

Grants Funds (2xx, 3xx and 4xx): Grants will plan budgets based on tentative NOGA entitlements or estimated NOGA funding levels.

I l d f th NOGA d B d t S ith th B d t D l t R t• Include a copy of the NOGA and Budget Summary with the Budget Development Report.• Revenues must equal expenses. • Input revenues as a positive amount (5xxx-00) • Input Indirect Costs as a negative amount (5xxx-01), if applicable. • If the grant includes contract salaries to be entered by Human Resources then the report will• If the grant includes contract salaries to be entered by Human Resources, then the report will

balance as follows:

Report Print-Out Revenues $50,000 Expenses $30,000

Manually write on the report:

“Salaries input by Human Resources are $20,000”

Therefore, Revenues of $50,000 equals Expenses of $30,000 + HR Salaries of $20,000

After your budget has been entered online, a copy of the Budget Development Report must be approved and

43

initialed by the Grant Manager and forwarded to Business Office no later than April 14, 2011. Please retain a copy of report.

VII-43

4. BUDGET  DEVELOPMENT INPUT

44

VII-44

4.A LOG INTO SUNGARD

Budget Preparation Manual Reference Pages:

Section VISection VI

45

VII-45

Log into SunGardStep 1 IFAS Web Site Address is p

Step 1. Ahttp://sunweb/ifas7/home

UsernamePassword Step 1. B

46

VII-46

4 B BUDGET DEVELOPMENT PROCESS4.B BUDGET DEVELOPMENT PROCESS

47

VII-47

Screen to begin budget entering processSteps 2 through 4

2. All Tab

3. IFAS Folder•BD – Budget Item Detail•UP – Updated Budget Item DetailsDA B d t It D t il I f ti

4. Command Box•DA – Budget Item Detail Information

48

VII-48

Step 5Screen Display

49

VII-49

Steps 6 trough 168. Fiscal Year will default to 20126. GL

7.  Account Number 10 Version11. Reference Field

9. Remains Blank√ Record Accepted

16. Justification

10. Version

12. Description

13. Remains Blank

14 Remains Blank

15. Budget Amount

14. Remains Blank

Required FieldsAccount NumberFiscal YearVersion

f

Optional FieldJustification

Click outside of the Justification Field and press enter. After you press “Enter”,

ReferenceDescriptionBudget Amount – Use whole dollars only, and donot use cents or decimals.

enter.  After you press  Enter , a green check mark (√) will appear on menu bar indicating that the entry has been accepted.

50

VII-50

How to Create a Reference Number

At the Reference Field, you will type: ) fA) Your organization number, campus number or fund number = i.e., 802, 001 or 211

* B) An A, B, C, etc., to differentiate each time you log out then back in = A C) The date = Month 1 digit and Date 2 digits = 328 = (March 28) D) Your log‐in = RPENA (Example)     1st Log In of the Day  2nd Log In of the Day March 28 Sample: 802A328RPENA 802B328RPENApMarch 29 Sample:  802A329RPENA  802B329RPENA 

 *  If you log‐out before you finish entering your budget, when you log back in you will need to 

add a different letter on the Reference Fieldadd a different letter on the Reference Field

51

VII-51

Step 17Screen Display

Please Note:  The Justification Field can be  used to document the expenses that will fall under the account being entered and their dollar amount or to document a lump sum budgeted amount that is comprised of several items.

Once the record is accepted, the cursor will be back to the Account Number Field.  Input the next account entry and repeat steps 7 through 16.

52

VII-52

4.C FIND AN ACCOUNT

53

VII-53

Find an AccountStep 1

1. Binoculars

54

VII-54

Find an Account by Key InformationStep 2

55

VII-55

Find an Account by Object InformationStep 3

56

VII-56

Find an AccountSteps 4 through 6 4. Insure that the 

fiscal year is 2012fiscal year is 2012

5 Go to Binoculars and click on Apply Find5. Go to Binoculars and click on Apply Find Criteria

6. Arrows to scroll to the correct record

57

VII-57

4 D MODIFY AN AMOUNT4.D MODIFY AN AMOUNT

58

VII-58

Modify an AmountSteps 1 and 2

After you press “Enter”, a green check mark (√) will appear on menu bar indicating that the gentry has been accepted.

√ Record Accepted

2. Budget AmountFieldField

1. Binoculars

•“Find an Account” by Key or Object Information

•Click on the Budget Amount Field, delete the existing amount and type the new amount.  Press the “Enter” key to update the amount

59

VII-59

Step 3Screen Display

√ Record Accepted

Updated Amount

60

VII-60

4.E DELETE A BUDGET RECORD

61

VII-61

Delete a Budget RecordSteps  1 through 3 2. Options Menu

3. Delete Record

1. Binoculars

•“Find an Account” by Key or Object Information

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VII-62

Step 4Screen Display

After you press “Enter”, a green check mark (√) will appear on the menu bar indicating that the gentry has been deleted.

√ Record Deleted

63

VII-63

4.F PRINT BUDGET DEVELOPMENT REPORT

64

VII-64

Print Budget Development ReportSteps 1 through 4 1. Close the BDUPDAMS Screen1. Close the BDUPDAMS Screen

4 Budget Development

3. Budget Development (BD) Folder2. Reports Folder

4. Budget Development Folder and choose the Entry Audit by Fund (Report BD00010)

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Print Budget Development ReportStep 5.A (Campus) 

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Print Budget Development ReportStep 5.B (Departments)

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Print Budget Development ReportSteps 5.C (State and Local Funds)

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Print Budget Development ReportStep 5.D (Grants)

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Print Budget Development ReportSteps 6 and 7Steps 6 and 7

6. Print Report

• Print your budget development report and forward the report, initialed by the approver to the Business Department.

• Save report to your desktop in PDF format for future access7. Save Report

• Save report to your desktop in PDF format for future access– The report finishes executing when the word “Running” no longer 

appears on the top of the reportClick on the PDF Icon– Click on the PDF Icon

– When your report is in PDF format:a)  Go to File and click on Save Asb) Ch D ktb)  Choose Desktopc)  Name your filed)  Click on Save) h b d ill b d d ke)  The budget report will be saved on your desktop

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Sample of Budget  Development Report

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