School Budget Development Overview
for New Principals
Budget Services & Financial Planning Division
February 18, 2015
AGENDA
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Introduction
Budget Planning & Development
School Funding Sources
Allocations
Budgeting with Carryover Funds
The Budget Development Session
Budget Development Reports
Affiliated Charter Schools
Information and Resources
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Introduction
The objective of this training is to provide
an overview of the Budget Development
process.
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BUDGET PLANNING & DEVELOPMENT
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Budget Planning & Development
Budget
Planning &
Development
• During the planning and development
process, school leaders and
stakeholders develop budgets that
reflect the needs of their students.
Budget
Management
• Budget management includes
monitoring and realigning balances
(i.e. budget adjustments).
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School Budgeting Calendar
July
January
March
Planning
Development
June
Planning
Management
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Budget Planning & Development
Analyze student
achievement and
school
performance
data
Adjust goals
based on data
findings
Develop
instructional and
operational
strategies to
achieve goals
Identify
resources (such
as personnel,
time, materials,
and dollars)
needed to
support
strategies
Prioritize
investments
Align all
budgeted
funding sources,
both restricted
and unrestricted,
to those
priorities
Communicate with and involve stakeholders in instructional and budgeting
decisions
For training on these content areas please visit:
http://lausd.schoolwires.net/Page/1455
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Budget Development Process
• E-Cast Enrollment Projections
• General Fund school program allocations are based on E-Cast
projections and Board Approved Staffing Ratios (Allocations are
adjusted with Norm Day Actual enrollment)
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Meet with school site stakeholders
Implement prioritized needs in Schools Front End
Print out all School Budget Signature Forms
Obtain school site approvals and signatures on all forms
Meet with your Fiscal Specialist, Title I Coordinator, EL
Coordinator (Title III), and ESC Instructional Director on your
Budget Development appointment date
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Budget Development Tentative Timeline
March
• Estimated Rates Sheet will be available on March 6th
• Allocation Letters received on March 16th
• Schools Front End opens March 16th
April
• Schools Front End closes on April 20th
Your school’s Budget Development Appointment will be scheduled between 3/19-4/20/15.
Note: Due to this limited timeline, it is imperative that all school personnel and Educational
Service Center staff involved in the budget development process be available during
this period. In other words, Budget Development must be a high priority for all
participants.
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SCHOOL FUNDING SOURCES
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School Funding Sources
The two primary types of funding sources are:
Unrestricted
Restricted
• General Fund School Program
• Donations
• Specially Funded
• Categorical Programs
• Grants
• Special Education
• Cafeteria
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General Fund School Program
1.
2.
3.
4.
5.
The District allocates resources to schools in the form of positions using
staffing ratios and other dollars in the General Fund School Program13027.
Positions will be budgeted at the assignment level of the employee.
IMA, General Supplies, and Teacher Activity Differentials are allocated at
a per student rate depending on grade level. (see the General Fund
School Program Manual for the various rates)
Schools will use their General Fund School Program funds to build a
budget that complies with the needs of the local school Instructional and
Operational Program.
The budget must follow State and Federal laws, court orders, consent
decrees, Personnel Commission Rules, collective bargaining agreements,
and Human Resources guidelines.
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General Fund School Program
These are the resources that are included in the General Fund School Program 13027:
Budget
DuringDevelopment
Budget Development, schools will receive:
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Assistant Principal - Secondary Counseling Services
• • Clerical
support
Assistant
Principal - Secondary Counseling Services
• • Clerical-Substitute
Clerical support
• • Counselors
and Registration Advisor Time
Clerical-Substitute
• • Custodial
Supplies
Counselors
and Registration Advisor Time
• • Day
to Day Supplies
Substitutes
Custodial
• • Financial
Managers
Day to Day
Substitutes
• • General
Supplies
Financial
Managers
• • Instructional
Material
General Supplies
• • Itinerant
Arts Teacher
Instructional
Material
• • Librarian
Itinerant Arts Teacher
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Nurse
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Librarian
Nurse
Physical Education Teacher Incentive (PETIP)
Plant Managers and Building and Grounds Workers
Principals and Assistant Principals
Psychologist
School Facilities Attendants
Teacher Academic Differentials
Temporary Personnel Account
After Norm Day, schools will receive:
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Interscholastic Athletic Program (depends on your athletic program)
Longevity and Salary Differentials (Certificated and Classified)
Testing Coordinator Differential
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Restricted Funds
• Specially Funded Programs
– Categorical Funds
– Grants
• Special Education Funds
• Cafeteria Funds
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Restricted - Specially Funded Programs
Specially Funded Programs
• Categorical Funds – resources allocated to supplement the core
instructional program (i.e. must supplement and not supplant). Allocated
based on student characteristics such as Low Income and English
Language Learners.
• A Grant represents funding awarded to a school. It is used to document,
control and report on the results of an agreement made between a
sponsor and the school for a specific use.
Some examples are:
• Federal and State Grants
• Smaller Learning Community Grants
• California Partnership Grants
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Restricted – Special Education & Cafeteria
• Special Education Funds – resources are allocated based on
student needs as indicated by Individual Education Plans (IEPs).
• Cafeteria Funds – resources are allocated to operate the
District’s food service program. These funds are centrally
administered.
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ALLOCATIONS
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Budget Development - Allocations
During Budget Development schools will receive allocations in:
1. General Programs – Unrestricted Funds
e.g. Program 13027-General Fund School Program
Program 10183-Targeted Student Population
Program 13723-Categorical Block Grant (Affiliated Charter, prior to FY 13-14)
Program 13724-In Lieu of EIA (Affiliated Charter, prior to FY 13-14)
2. Categorical Programs (If applicable) – Restricted Funds
e.g. Program 7S046-Title 1
Program 7E046-Parental Involvement
Program 7S176-Limited English Proficient
Allocation notifications are delivered via email.
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Budget Development - Allocations
Schools receive the following types of resources:
1.
Funding to support the basic operational and instructional program
at the school site. These funds support core positions such as
administrators, teachers, and clerical staff.
2.
Resources specific to individual school site needs, such as Campus
Aides.
3.
Centrally-budgeted resources and services, such as School Police and
Gardeners.
4.
Categorical allocations distributed by student characteristics, such as
low-income or English Learner status. These resources are meant to
supplement, not supplant, the school’s core program.
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Budget Development - Allocations
Specially Funded Program resources will be allocated based on:

Title I Ranking
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Identified English Learner (EL) Count
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English Learner (EL) count is based on prior year R-30 Language Census
data.
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Budget Development - Allocations
Accelerated Academic Literacy-Program 11448
• Budget Development allocation will be based on FY 14-15 norm day.
• Allocations will be adjusted based on FY 15-16 norm day.
• A review of the schools that received the allocation will be performed
during the 1st semester to confirm that schools with allocations are
running the AAL program.
• Schools found not running the program but have received the resources
will be notified and allocation will be removed in the 2nd semester.
• Schools not showing AAL enrollment as of norm day but actually running
the program may request for funding. Approval will be dependent on
available resources.
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Budget Development – Allocation Letters
School Allocation Notifications will be generated through Business Tools for Schools (BTS).
School principals will receive e-mail notifications from the system with two attachments.
Notification of Budget Allocation
School Resource Allocation
ABC EL
123401 ABC EL
2016
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BUDGETING WITH CARRYOVER FUNDS
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Carryover
Schools may also use carryover dollars to fund positions for the new fiscal year.
Contact your school’s Fiscal Specialist for more information about funding
positions with carryover funds.
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THE BUDGET DEVELOPMENT SESSION
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Checklist for 2015-2016 Budget Sessions
Schools should bring the following items to their Budget
Development Session (if applicable):
 Signed School Budget Signature Forms for each program
 Assurances and Justifications, Single Plan Pages and/or Updates to the
Single Plan for Student Achievement, if necessary
 Signed Employee Roster Letter
 Manual Budget Adjustments funding positions with Carryover funds
including Grants and Restricted items
 Manual Budget Adjustments funding Restricted items
 PC Form 5193TA – Teacher Assistant Resignation form, for Teacher
Assistant employees whose positions will not be funded next fiscal year
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Checklist for 2015-2016 Budget Sessions
Schools should bring the following items to their Budget
Development Session (if applicable):
 Prior approval from Personnel Commission, if the school intends to close
the Financial Manager, Library Aide, School Administrative Assistant
and/or Office Technician position
 Completed Itinerant Letters, if funding Support Services (Nurse,
Psychologist, PSA, PSW, Elementary Counselor, Art Teacher, and Librarian)
 Alternate Staffing Pattern form, if closing the Assistant PrincipalSecondary Counseling Service
 Request for Personnel Action (RPA) for new (if hiring an employee),
temporary, and modified positions
 Toshiba Copier contract funding should be in commitment item is 580002
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Additional Information
• School Principals will be sent notification of their school’s appointment
date and time once the schedule is finalized.
• Principals should have obtained all necessary signatures on School
Budget Signature Forms and other supporting documentation before
arriving at their Budget Development Session.
• Because of the complications involved in creating the Budget
Appointment schedule, Principals should adhere to their scheduled
dates and times.
• There will be a Title I station, an EL station, and a Fiscal station.
Schools will stop at the Title I & EL stations first, and then move on to
the Fiscal Specialist.
• The Director will accompany the school through the stations and
eventually sign off on the School Budget Signature Forms at the Fiscal
station.
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BUDGET DEVELOPMENT REPORTS
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School Front End Reports
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2
Do you have access to Schools Front End (SFE)?
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STAFFING AND RESOURCES REPORT
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Staffing and Resources Report
What is the Staffing and Resources Report?
The Staffing and Resources Report using version BPx
summarizes the resources a school will receive.
Allocation
based on:
State and Federal Law,
Collective Bargaining
Agreements, Personnel
Commission Rules, Human
Resources Division Rules,
Court Orders and Consent
Decrees.
Flexibility
depends on:
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Staffing and Resources Report
Schools can generate the same report using version BP1 to display Staffing and Resources.
2016
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ESTIMATED RATES BY BUDGET ITEM
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Estimated Rates by Budget Item
What is the Estimated Rates by Budget Item Report?
The Estimated Rates by Budget Item Report displays estimated costs for
Budget Items (positions and non-position salary items) by Program Codes.
The report is available in Schools Front End (SFE) and on the School Fiscal
Services website (sfs.lausd.net).
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SCHOOL BUDGET SIGNATURE FORM
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School Budget Signature Form (WIP)
What is the School Budget Signature Form?
The School Budget Signature Form displays the school’s budget in a pre-defined
format with signature page for required approvals.
• Schools should print a copy of their School Budget Signature Form (WIP) for
every program they are required to develop a budget for during the Budget
Development period.
• Forms should be signed by Principal and other appropriate school personnel
before the Budget Development Appointment.
• The forms should be presented to the Compliance Staff and Fiscal
Specialists during the Budget Development Appointment.
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School Budget Signature Form (WIP)
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School Budget Signature Form (WIP)
Budget Development
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School Budget Signature Form (WIP)
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EMPLOYEE ROSTER REPORT
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2014-15 School Budget Development
Employee Roster Report
What is the Employee Roster Report?
The report lists positions funded with both unrestricted and restricted funds, as well
as unfunded positions (those showing zero dollars).
The funded positions with a dollar amount represent the District approved staffing
ratios and recommended staffing patterns for FY 2015-2016 and E-cast data. The
roster does not include Supervision Aides, Community Reps, Student Aides, Prof
Experts, or Limited Contract assignments.
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2014-15 School Budget Development
Employee Roster Report
During budget development, subject to policy and guidelines for each funding source,
Personnel Commission (PC) & Human Resources (HR) policies and Unit D Collective
Bargaining Agreement, Principals have the choice to do the following:
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Identify alternative funding sources for unfunded positions.
Move the funding between funded and unfunded positions.
Leave the pre-selected unfunded position to be closed as is.
Principals must do the following:
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Update your budgets to reflect changes made to the employee roster report.
Provide a signed copy of the report with changes to your Fiscal Specialist along
with the School Budget Signature forms at the Budget Development appointment.
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Employee Roster Report
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ITINERANT FORMS
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ITINERANT FORMS
What is an Itinerant Form?
An Itinerant Form serves as a school’s commitment to fund Support Services
personnel such as Nurses and Psychologists at a specific level from an available
funding source for the upcoming fiscal year. For example, on the Itinerant Form for
the Nurse, a school may commit to fund a Nurse for 1 day per week from Program
7S046.
The forms provides for information such as number of days, amount budgeted and
program or funding information.
Based on the information provided on this form, Support Services personnel will
assign employees to the requesting school site.
Principals are required to sign this form.
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ITINERANT FORMS
Copies of Itinerant Forms can be found on the School Fiscal Services website
(sfs.lausd.net).
A list of Itinerant Forms available for 14-15 can be seen below:
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AFFILIATED CHARTER SCHOOLS
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Affiliated Charter Schools
Affiliated Charter Schools existing prior to fiscal year 2013-2014 will continue
to receive funding in the following programs:
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Program codes will remain as 13723-Charter School Block Grant and 13724-In Lieu of EIA.
During budget development resources will be allocated based on a prior year’s Average Daily
Attendance (ADA) times a per pupil rate. After norm day, the allocation will be adjusted based
on the most current ADA. School budgets will be adjusted positively or negatively.
Schools should continue funding for Textbooks, Class Size Reduction Teachers, Gifted and
Talented Program, Peer Assistance Review and English Language Acquisition Program from
their Charter School Block Grant.
Staffing Position Simulator tool is available on the School Fiscal Service Branch website. This
tool provides schools transparency as to how Norm Teacher counts are calculated based on
enrollment, Norm Category, and Affiliated Charter status.
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INFORMATION & RESOURCES
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Information & Resources
School Fiscal Services
http://sfs.lausd.net
Budgeting for Student Achievement
http://bsa.lausd.net
Electronic School Enrollment Forecast Process
http://www.laschools.org/new-site/my-school/ecast/
Personnel Commission
http://notebook.lausd.net/portal/page?_pageid=33,124961&_dad=ptl&_schema=PTL_EP
LAUSD's Budget Realities
http://budgetrealities.lausd.net
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ESC NORTH FISCAL CONTACT INFORMATION
ROBIN FOSTER, Fiscal Services Manager, 818-654-3710, ROBIN.FOSTER@LAUSD.NET
SANDRA EDSTROM, Budget Technician, 818-654-3711, SANDRA.EDSTROM@LAUSD.NET
TANYA ARIAS, Fiscal Specialist, 818-654-3705, TXA4878@LAUSD.NET
GERALDINE CABAUATAN, Fiscal Specialist, 818-654-3702,GERALDINE.CABAUATAN@LAUSD.NET
CONNIE CARANDANG, Fiscal Specialist, 818-654-3722, CONSTANCIA.CARANDANG@LAUSD.NET
MICHAEL DEVERA, Fiscal Specialist, 818-654-3704, MICHAEL.DEVERA@LAUSD.NET
ANA DIEGO, Fiscal Specialist, 818-654-3703, ANAPATRICIA.DIEGO@LAUSD.NET
CHRIS IYA, Fiscal Specialist, 818-654-3734, CHRIS.IYA@LAUSD.NET
SUSAN KABILING, Fiscal Specialist, 818-654-3713, SUSAN.KABILING@LAUSD.NET
MANUEL LOPEZ, Fiscal Specialist, 818-654-3708, MANUEL.LOPEZ@LAUSD.NET
MAELISA PAULINO, Fiscal Specialist, 818-654-3707, MAELISA.PAULINO@LAUSD.NET
ROSE ROSAS, Fiscal Specialist, 818-654-3706, ROSE.ROSAS@LAUSD.NET
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