2016-2017 school budget preparation guide

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I01 FY17 Budget Preparation Guide
2016-2017
SCHOOL BUDGET
PREPARATION
GUIDE
March 2, 2016
FY17
Budget information for traditional, instrumentality and alternative high schools can
be found on the Milwaukee Public Schools IFAS “Budget” Dashboard Budget
Preparation tab and clicking “Link to Budget Preparation Tool Kit”.
Traditional Schools,
Instrumentality
Charter Schools and
Alternative High
Schools
FY17 Budget & Finance\Budget Preparations – Instruction Materials
I01 FY17 Budget Preparation Guide
TABLE OF CONTENTS
TABLE OF CONTENTS ..................................................................................................................................................1
A. OVERVIEW .............................................................................................................................................................4
2016-2017 (FY17) UPDATES ....................................................................................................................... 5
FY17 BUDGET TIMETABL E .......................................................................................................................... 6
SCHOOL SPECIFIC DUE DATES ..................................................................................................................... 7
B. BOARD BUDGET INSTRUCTIONS ...............................................................................................................................7
BUDGET SECTIONS I AN D II ........................................................................................................................ 8
Notes on Staffing .......................................................................................................................................................................... 8
OTHER SCHOOL POSITIONS ....................................................................................................................... 10
BUDGET SECTION III: NON-POSITION WAGES, BENEFITS, SUPPLIES, ETC. ..................................................... 10
OTHER WAGES ......................................................................................................................................... 11
PURCHASED SERVICES .............................................................................................................................. 11
SUPPLIES ................................................................................................................................................. 12
Notes on Supplies and Educational Maintenance ............................................................................................................... 12
CAPITAL EXPENSES ................................................................................................................................... 12
OTHER OBJECTS ....................................................................................................................................... 13
C. GRANT BUDGET INSTRUCTIONS.......................................................................................................................... 13
USEFUL GRANT BUDGET DOCUMENTS ....................................................................................................... 13
TITLE I ..................................................................................................................................................... 13
Notes on Title I Staffing ............................................................................................................................................................ 14
Other Notes on Title I ................................................................................................................................................................ 14
AGR (FORMERLY SAGE)............................................................................................................................. 15
OTHER GRANTS ........................................................................................................................................ 16
Notes on IFAS Grants Budgets ................................................................................................................................................. 16
D. GETTING READY ................................................................................................................................................... 17
USEFUL BUDGET DOCUMENTS ................................................................................................................... 17
FINDING YOUR BUDGET DOCUMENTS ........................................................................................................ 19
Notes on IFAS Budgets ............................................................................................................................................................... 20
Notes on Account Codes ............................................................................................................................................................ 20
IMPORTANT REMINDERS .......................................................................................................................... 21
E. FY17 BUDGET PREPARATION CHECKLIST ................................................................................................................ 22
BUDGET CHECK-OFF STEPS ........................................................................................................................ 22
Getting Ready: IFAS Budget Entry ................................................................................................................................................. 22
BOARD BUDGET ....................................................................................................................................... 22
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Staffing ........................................................................................................................................................................................... 22
Other Wages .................................................................................................................................................................................. 23
Purchased Services ......................................................................................................................................................................... 23
Supplies .......................................................................................................................................................................................... 23
Other Objects ................................................................................................................................................................................. 23
BALANCING ALL BUDGETS......................................................................................................................... 23
F. REQUIRED BUDGET FORMS CHECKLIST ................................................................................................................... 24
REQUIRED FORMS .................................................................................................................................... 24
(01) Optional Services Request Form ............................................................................................................................................. 24
(02) Contingency Plan/CRITICAL NEEDS REQUEST FORM .............................................................................................................. 24
(03) Summary Of Staffing Changes and Needs Form (Summary, Needs Vacancy List) .................................................................. 24
(4) School Governance Council Signature Page .............................................................................................................................. 24
(06) Instrumentality Charter School Budget Flexibility Form (Instrumentality Charter Schools Only) .......................................... 24
SUBMISSION INSTRUCTIONS ...................................................................................................................... 24
All schools must complete their school budgets in IFAS and submit the required forms to the Office of Finance,
[email protected] no later than 5:00 p.m. on Thursday, March 17, 2016. ............................................................... 24
Put the name of your school in the SUBJECT line of the email and in the document title. For example: Whittier FY17 Optional
Services.doc Email forms to: [email protected] ...................................................................................................... 24
Fax or email a scanned SIGNED and DATED School Governance Council signature page to the Office of Finance at 414-475-8104
or to [email protected] The school leader signature on the School Governance Council page will act as
authorization for all required forms. .............................................................................................................................................. 24
SUMMARY OF STAFFING CHANGES FORMS AND BUDGETED TEACHERS BY G RADE LEVEL FORMS ................... 25
G. BUDGET PREPARATION ASSISTANCE ...................................................................................................................... 26
BUDGET PREPARATION S UPPORT .............................................................................................................. 27
CONTACT INFORMATION .......................................................................................................................................... 27
MILWAUKEE BOARD OF SCHOOL DIRECTORS .............................................................................................................. 28
SUPERINTENDENT..................................................................................................................................................... 28
SENIOR TEAM, ADMINISTRATION .............................................................................................................................. 28
NONDISCRIMINATION NOTICE ................................................................................................................................... 28
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I01 FY17 Budget Preparation Guide
A. OVERVIEW
This school budget preparation guide is an inclusive document that provides information on budget processes,
procedures, timelines and requirements. Review this information carefully and thoroughly before you begin your work.
Budget decisions are some of the most difficult decisions your school must make. A school budget must be purposeful,
focus on the needs of the students, include input from stakeholders, support school improvement and take into
consideration the guidelines of each funding source. There are many sources of information and forms MPS uses to
develop its multi-fund budget. It is critical that school leaders organize these materials, read all instruction materials,
and dedicate sufficient time to the task, and delegate responsibility where appropriate.
While planning your budget consider the following:
School Capacity
Resource Gaps
Needs
One of the ways to develop good information is to include input from a variety of stakeholders, including the School
Governance Council, school learning teams, parents/guardians staff and other community members who are involved
and committed to the school. These stakeholders can help to identify potential savings, develop priorities and “wish
lists,” and suggest resources outside of the MPS Board funds.
Your school’s FY17 proposed budget is required to reflect implementation of your school improvement plan.
The annual budget process is the time to identify expenditures, even some which are relatively minor, which may be
eliminated because they are no longer contributing to school improvement.
Some schools may be in a period of enrollment decline which reduces school revenue. And some schools may have had
prior year carryover funds that are no longer available. This means that some school leaders may need to make difficult
decisions regarding the way they meet their objectives with fewer financial resources.
It is vital to ensure that decisions are based on student needs. Additionally, reviewing the instructional schedule for
effectiveness and efficiency is very important to determine what is needed to support student learning. Since salaries
and benefits are the largest expenditure categories, some support personnel or course offerings may need to be
changed. The least disruptive way to do this is to make an adjustment while developing the annual budget. This allows
the school to plan ahead for the change and understand the need for a balanced budget. If staff will be excessed, they
will have an opportunity to seek other positions within MPS.
When you are making budget decisions, you need to know about all of the money and resources available to your
school. These include Board funds, Title I, other grant funds and partnerships. A school may not have enough resources
to pay for all of its “wish list” items. The use of grant funds generally comes with specific spending requirements and
restrictions. Ensure that you are familiar with individual grant rules and have read the 2016-2017 Title I Allowable
Expenditure guidelines when developing your budget.
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2016-2017 (FY17) UPDATES
For FY17, each school's preliminary allocation was reviewed in comparison to FY16 taking into consideration higher
costs, grant and enrollment changes. Any school which was adversely affected by the combination of these changes that
impeded a reasonable standard of care received a central allocation (aka transition funding) to ensure minimal year-toyear loss of purchasing power.
Achievement Gap Reduction (AGR) Program (formerly SAGE)
 The Student Achievement Guarantee in Education (SAGE) Program has been transitioned by state law (s.118.43,
s.118.44) to become the Achievement Gap Reduction (AGR) Program. The AGR program provides funding
support for grades K5 through 3rd in schools previously receiving SAGE program funding.
 The AGR program allocation will remain comparable to SAGE however, there are differences in how the funding
will be budgeted and spent at schools.
AMP (Art, Music, Physical Education and Library Media Specialists)
 AMP allocations at traditional and instrumentality charter schools have generally rolled over from FY16 to FY17.
Schools with significant enrollment increases may receive a larger allocation in FY17. These are currently
Howard, Meir, Spanish and French Immersion.
 Schools with Art, Music and/or PE teacher positions remaining vacant after 3rd Friday may reallocate those AMP
funds to support contract services. Schools are required to use approved vendors. Contact Deb Jolitz in the
Office of Academics for approval for these contracts.
BDC Funding
 Schools that received additional FTEs approved by their Regional Superintendent as a FY16 budget adjustment
are reminded that this funding is not carried over to FY17. Therefore, any staff assigned to centrally funded
positions should be excessed or moved to the school’s Board budget.
Deficits
 Schools are reminded that there will be no deficit forgiveness for FY16. Deficits were forgiven for FY15 and all
schools began the FY16 school year with a balanced budget. Schools are required to budget and estimated amount
in FY17 to reduce anticipated FY16 deficits. Deficits should be eliminated in a three-year period and repaid 1/3
each year until the deficit is eliminated.
ESL (English as a Second Language) Teachers and Paraprofessionals
 ESL teachers will be allocated based on a weighted proficiency level of enrolled students for each school.
Schools receiving a partial (0.5 FTE) teacher allocation will also be allocated a paraprofessional (0.75 FTE). No
other ESL paraprofessionals will be allocated.
Instrumentality Charter Schools
 Two significant budgeting options became available in FY16 for instrumentality charter schools and will be
continued in FY17. These options pertain to use of actual salaries and multiple projects. To take advantage of
these options, school leaders must return the required form with their school budgets. More information and
the required form may be found with other budget documents through the IFAS “Budget” Dashboard Budget
Preparation tab and clicking “Link to Budget Preparation Tool Kit”. School leaders are reminded that if a new
option is selected, the school will be committed to this option through the duration of their contract and cannot
return to the previous option.
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Learning Journeys
 Transportation for Learning Journeys has been centralized. Schools are no longer required to budget for this
expense.
Specialty School Funding
 Specialty school funding for positions listed below will be added to the Board budget for each school. Positions
and Section 3 allocations will be budgeted by school leaders.
 Art Schools, IB Schools and Milwaukee School of Languages will receive 1.0 FTE teacher and $150 per student.
 All other specialty schools will receive 2.25 FTE paraprofessional and $150 per student (Montessori, Language
Immersion, Dual Language - Fratney and Hayes, Gifted and Talented, Career & Tech, and STEAM).
 Bilingual Schools will receive $150 per bilingual student.
Title I
 Title I grant funding to MPS will be adjusted in FY17 due to changes in enrollment and the formula identifying
economically disadvantaged families.
 Schools with 800 or more students and all K-12 schools will receive 1.0 FTE of a Parental Involvement
paraprofessional. All other Title I schools will receive 0.75 FTE Parental Involvement paraprofessional.
Title III
 Title III (T37/204) Bilingual Funding depends on ACCESS testing results. Participating schools will be notified
when these funds are available however, this will occur after the FY17 budget process is completed.
Traveling Music Lessons
 Costs for traveling music lessons have decreased from $1,770 in FY16 to $1,405 in FY17 per 1 hour class of eight
students per week for 36 weeks. Instrument rental remains $10 per instrument and method books will be $5
each.
 As in FY16, there are no centrally funded traveling music instructors. If traveling music instructors are desired,
these must be funded out of the Board budget and requested using the Optional Services Form.
FY17 BUDGET TIMETABLE
This is a high level timetable for planning purposes. Various tasks are described in more detail in later sections of this
guide.
FY17 Budget Timetable
Date(s)
Action
FY17 budget documents presented at Leadership Institute and budget work session
- Documents available on the MPS website
March 3 FY17 budget information posted in Thursday Updates
School leaders work collaboratively with their School Governance Councils to
March 2 - 17 develop FY17 budget using data from school improvement plan to form budget
priorities and decisions
March 2
March 11 - 12
School budget support technical assistance sessions hosted at Central Services.
PDA – Course number: BDG002 (FY17 Budget Prep Support Session)
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Date(s)
Action
March 17
March 17 – March 24
May 1
May
Late May
June
September 16
Last Thursday in
October
All schools finish on-line (IFAS) preparation of their FY17 proposed budgets and
submit budget documents by 5:00 p.m. to [email protected]
Financial Planning & Budget Services staff analyze school budget documents and
move staffing change requests forward to Human Capital for processing
Superintendent’s Proposed FY17 Budget available on the MPS website
 Strategic Planning and Budget Committee meets on proposed FY17 budget and
hears public testimony
 Proposed budget summary and public hearing notice published in newspaper and
budget overview presentation released
 Strategic Planning and Budget Committee reviews the proposed Superintendent’s
FY17 Proposed Budget, hears public testimony, takes action on proposed
amendments and recommends proposed budget to Board
 Statutory public hearing on the Superintendent’s FY17 Proposed Budget
Milwaukee Board of School Directors consider proposed amendments and take
action on the Superintendent’s FY17 Proposed Budget
Board Clerk transmits FY17 Adopted Budget to the Milwaukee Common Council
Third Friday: Fall Budget & Staffing Adjustment forms due
Milwaukee Board of School Directors finalizes FY17 budget and transmits any
changes to Common Council
SCHOOL SPECIFIC DUE DATES

All schools must complete their school budgets in IFAS and submit the required forms to the Office of Finance,
[email protected] no later than 5:00 p.m. on Thursday, March 17, 2016.

Schools may not make changes to their allocated budgets in IFAS after 5:00 p.m. on Thursday, March 17th.
Any revisions to line item budgets after the deadline will require the approval of and modification by your
school’s budget analyst.

Teacher-in-Charge Schools: Teacher-in-Charge schools are eligible for a principal or may remain Teacher-inCharge. The School Governance Council must affirm their school leadership selection choice as part of the
budget process. This form may be found with other budget preparation documents in the Required Forms
folder. This form is due Thursday, March 17, 2016 with the rest of your budget documents.
Instrumentality Charter School Budget Flexibility Form. If the flexibility option is selected, this form is due
Thursday, March 17, 2016 with the rest of your budget documents. School leaders are reminded that if a new
option is selected, the school will be committed to this option through the duration of their contract and cannot
return to the previous option.

B. BOARD BUDGET INSTRUCTIONS
The Department of Financial Planning and Budget Services has created the following set of instructions to be used when
planning your school budget.
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BUDGET SECTIONS I AND II
Notes on Staffing



Multi-age classrooms: The shift to the multi-age classroom from the split classroom relies upon the pedagogical
approach of the teacher.
 In a multi-age class, the students are taught and assessed according to developmental stages, rather than a
grade designation. Grade level designation takes a backseat to the academic needs of students. Historically,
a split class maintains graded groups within the class where students are expected to cover grade-level
curriculum.
 In the multi-age classroom, instructional materials are viewed as resources rather than the guiding factor in
which instruction is delivered. Teachers in a split class attempt to juggle multiple curriculum requirements
in one year; whereas a multi-age teacher develops integrated, in-depth, multi-disciplinary lessons that
fosters the academic and social growth of students.
Full-time equivalent (FTE) and salary information:
The following positions have been pre-loaded in the Board budget for schools with these programs. These
positions cannot be changed.
 English as a Second Language (ESL)
 School Leaders, Assistant Principals and Secretaries (Project OFC/652)
 Special Education (Project EEN/630)
 Guidance Counselors (Project BDO/625) (except instrumentality charter schools)
Converting weekly hours to FTEs: School positions are budgeted on an average-salary based on a 40-hour week
equaling 1.0 FTE. It is required that positions be budgeted by FTE and not hours per week. Minimum FTE for
teacher positions is 0.20 FTE (8 hours per week). The chart below converts hours into FTEs.
Hours
40
35
32.5
30
25
20


FTE Fractions
1.00
0.88
0.81
0.75
0.63
0.50
Hours
15
10
8
5
4
FTE Fractions
0.38
0.25
0.20
0.13
0.10
Maintaining highly qualified staff: All schools are required to staff their courses and classrooms with
appropriately licensed faculty. Contact the Office of Human Capital if you have staff licensure questions.
School Leaders, Assistant Principals and Secretaries: Centrally funded principals, teachers-in-charge, assistant
principals and secretaries have been preloaded in Project OFC/652. Schools may budget in IFAS for additional
secretaries beyond the centralized allocation in their regular budgets (projects BDH, BDM, BDB, BDE, BDK, BDS,
ALS). APs can only be budgeted at 0.5 FTE or 1.0 FTE beyond the centralized allocation and require written
authorization from the Regional Superintendent and Chief of School Administration.
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Assistant Principal Allocation Formula
Number of AP
School Level
Pupils
FTEs
Secretary Allocation Formula
School Level
Number of Pupils
Secretary
FTEs
K-5 and K-8
K-5 and K-8
K-5 and K-8
0-499
500-799
800+
0.0
1.0
2.0
K-5
K-5
K-5
0 - 400
400 - 600
601 +
1.0
2.0
3.0
Middle School - Comprehensive
Middle School
Middle School
0-499
500-649
650-913
1.0
2.0
3.0
K-8
K-8
K-8
0 - 400
400 - 600
601 +
1.0
2.0
3.0
High School
High School
High School
0-499
500-1299
1,300+
0.0
3.0
4.0
Middle
Schools
Average enrollment 700
students
3.0
High Schools
High Schools
0 - 400
401 - 600
2.0
3.0
Bi-Level School – In accordance with the levels above.
High Schools
601 - 1,200
4.0
High Schools
1,201 - 1,700
5.0
Bi-Level School – In accordance with the levels above.


Teacher-in-Charge: Instrumentality charter schools that currently operate as a Teacher-in-Charge (TIC) model
are eligible to receive a principal in lieu of a Teacher-in-Charge. School Governance Councils must request a
change via the School Governance Signature Page.
English as a Second Language (ESL): English as a Second Language (ESL) teachers will be allocated to schools
based on student English language proficiency levels as established by DPI. Seven levels of English language
proficiency are identified by DPI. ESL teachers will be allocated based on the weighted proficiency level of
enrolled students for each school.
Schools receiving a partial (0.5 FTE) teacher allocation will also be allocated a paraprofessional (0.75 FTE). No
other ESL paraprofessionals will be allocated.
Student
Weight
1.00
0.90
0.80
0.50
0.30
0.20
0.00
Level of English Proficiency
Level 1
Level 2
Level 3
Level 4
Level 5
Level 6
Level 7
Beginning Preproduction - Entering
Beginning Production - Beginning
Intermediate - Developing
Advanced Intermediate - Expanding
Advanced - Bridging
Formerly ELL/LEP, Now Fully English Proficient
Fully proficient/Never Limited English Proficient
ESL
Enrollment
(weighted)
20
30
50
100
150
200
250
300
350
400
450
Teacher
FTE
Allocated
0.5
1.0
1.5
2.0
2.5
3.0
3.5
4.0
4.5
5.0
5.5
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I01 FY17 Budget Preparation Guide
Educational Assistants: MPS does not hire for General Education Assistant positions. Only excessed General
Education Assistants will be reassigned to another school. These positions must be budgeted for a minimum of
30 hours per week - 30 (.75 FTE), 32.5 (.81 FTE) or 35 (.88 FTE).
Employee benefits: The FY17 employee benefit rate for all salaries and wages will be 46.6%. Employee benefits
are calculated automatically when positions or wages are changed or added in IFAS.
OTHER SCHOOL POSITIONS




Art, Music, Physical Education Teachers and Library Media Specialists (AMP/627): In the Budget Entry Module –
BEM (GLBUFTUB), in the “Key” section, enter *AMP?? to locate this allocation. (The “??” should be replaced by
your alpha location code, e.g., Riverside would enter *AMPRS) The AMP allocation can also be found on the
School Board Funds Summary from the “FY17 Budget Prep” link in the IFAS “Budget” Dashboard on the “Budget
Preparation” tab.
 School leaders are required to budget for all three subjects of: art, music and physical education.
 All schools (except instrumentality charter schools) must budget a minimum of 0.2 FTE in their AMP
allocation for art, music and physical education teachers. Schools with grades 7 and higher must also
budget a minimum of 0.2 FTE for a library media specialist. We encourage schools to budget no less
than 0.4 FTE to increase ability to staff these smaller fraction positions.
 Schools with art, music and/or PE teacher positions remaining vacant after 3rd Friday may reallocate
those AMP funds to support contract services. Schools are required to use approved vendors. Contact
Deb Jolitz in the Office of Academics for approval for these contracts.
 Schools with any grades 7 – 12 are required to budget 0.2 FTE Library Media Specialist in the AMP/627
budget. Funding has been made available to provide this minimum level of support for AMP. The four
alternative high schools are not required to have a library media specialist on staff.
 Schools may budget in IFAS for additional art, music, physical education or library media specialist FTEs
beyond the centralized allocation in their regular Board budgets (projects BDH, BDM, BDB, BDE, BDK,
BDS, ALS).
Reminder- Use of AMP (“Specials”) Class Time at Elementary Schools: Art, Music, and Physical Education (AMP)
class time can no longer be designated by principals for specific teacher activities, such as collaborative planning
or grade level meetings. While students are attending a “specials” class, this time will be considered individual
prep time for the regular classroom teacher.
Guidance Counselors: Centrally funded guidance counselors have been pre-loaded in project BDO/625. Schools
may budget additional guidance counselor time through optional services only. Elementary school guidance
counselors are budgeted centrally and will not appear on IFAS budgets.
Special Education: Centrally funded special education staff positions have been pre-loaded in project EEN/630and
cannot be changed.
BUDGET SECTION III: NON-POSITION WAGES, BENEFITS, SUPPLIES, ETC.
 Important Note: Section III line item amounts appearing in FY17 allocated budgets have generally not been
changed from the FY16 amended adopted budget amounts. Please review each budget line and change those
where different amounts are needed for FY17. To estimate these costs for FY17 consult your FY15 LES for
amount spent in the previous year and your FY16 LES for the amount spent year-to-date.
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OTHER WAGES






Substitute teachers: Schools are only required to budget for 1 day of substitute costs for each classroom teacher.
In FY17, plan for a substitute teacher rate of $200 per day (before cost of employee benefits).
Paraprofessionals as substitutes: Schools should budget $5.00 per hour in object code EWPO for
paraprofessionals used as substitutes when regular substitute teachers are unavailable. Estimate this cost based
using your school’s FY15 and year-to-date experience.
Part-time certificated: Schools should ensure budgeted amounts will be adequate for school needs. Refer to
your FY15 and year-to-date FY16 LES reports to estimate the appropriate level of part-time certificated funding.
For planning purposes, use the salary rate of $26.33 per hour (before cost of employee benefits).
Limited term employees (LTE): Schools budgeting for LTE employees must contact their budget analyst who will
set the appropriate benefits level for these positions. Plan for a benefit rate of 15%.
School safety: Schools are required to budget for school safety assistant extra hours for before or after school
events. Use $23.40 (before cost of employee benefits) as the average FY17 overtime hourly wage rate using the
budget code OGA-?-A-BD?-??-EWOT.
Building Services: Schools are required to budget for building services staff extra hours for before or after
school events. Use the school’s prior expenditures to estimate the FY17 overtime cost for the staff needed,
using the budget code BLD-?-A-BD?-??-EWXM.
PURCHASED SERVICES






Optional Services: These are pre-loaded using $1 in the amount column. If budgeting for Optional Services,
change the $1 amounts to correspond to the amounts on the completed Optional Services form. Follow the
instructions on the form. If you are not requesting optional services, please document this in an email to
[email protected] at the time forms are submitted and change the “$1” on this budget line to “0” in
IFAS.
Copier lease and maintenance agreements: Leases and agreements must be budgeted under Purchased Services.
All school copiers must be leased. Purchase of copiers is no longer allowed. All schools have the following
budget code available for copier leases and maintenance: EQM-?-A-BD?-??-ECTS. Grant funds cannot be used
for copier lease or maintenance services. Copier lease and maintenance agreements will be centralized in FY18.
Technology purchases: The Department of Technology Services will continue to implement the District’s longrange technology refresh plan. Continuing in FY17, the required budget code for all technology purchases will
be TCC-?-I-BD?-??-ECPU, if using Common School Funds SLB-?-S-BD?-??-ECPU or if using Title I funds
GNT-?-S-T16-??-ECPU only. No other budget codes may be used for technology purchases.
In-school vandalism: All repairs due to vandalism within the school building will be charged to the responsible
“program.” To budget for educational maintenance schools should consult their LES from FY15 and current FY16
year-to date expenses. The EOSVFEDM budget line records the cost of in-school vandalism, repairs and
maintenance costs. Vandalism is defined as repairs that are required for those items broken or damaged outside
of normal wear and tear.
Contracts: The District has centralized the processing of all contracts; however, schools should continue to
budget for anticipated contracts.
Learning Journeys: Transportation for Learning Journeys has been centralized for FY17. Schools are no longer
required to budget for this expense.
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I01 FY17 Budget Preparation Guide
Travel: When planning travel for professional development, keep in mind Board policy limits who may travel
using school funds, the number of times an individual may travel and the type of in- or out-of-state conferences
and trainings that may be attended.
 The Office of Finance has updated the Travel Guidelines and Procedures Manual. The updated Manual
includes a pull-out travel procedure timeline and travel checklist to assist with the planning and travel
reconciliation process.
Car allowance: Schools may need to budget for car allowance for any staff assigned less than a full day in the
building.
SUPPLIES



Building supplies: Use historical spending level and information from the school engineer to estimate FY17 costs.
Educational supplies: Budget at or near FY15 per-pupil actual expenditures unless FY15 expenditures were
unusually high or low. Refer to FY15 and FY16 IFAS LES reports to determine the appropriate supply budget for
your school.
School library purchases: A pre-loaded amount of $20.00 per budgeted pupil FTE has been added to school
budgets. This amount, which comes from the State of Wisconsin Common School Fund, has been added to your
per-pupil budget allocation. The amount is found in SLB-?-S-BD?-??-ENTB. Do not change this pre-loaded
amount.
Notes on Supplies and Educational Maintenance



Schools may use the Common School Fund allocation to purchase school library computers and related software
to be housed in the school library as well as books and other publications. Carts to hold computers are not an
allowable expense. See “Wisconsin’s Common School Funds” document for guidelines. This document can be
found through the Milwaukee Public Schools IFAS “Budget” Dashboard Budget Preparation tab and clicking “Link
to Budget Preparation Tool Kit”. All technology purchases from the Common School Fund must use budget code
SLB-?-S-BD?-??-ECPU.
Schools are responsible for educational maintenance costs, but not for infrastructure repairs. Two lists providing
samples of educational maintenance and infrastructure repairs can be found under Reference Materials on the
IFAS “Budget” Dashboard Budget Preparation tab and clicking “Link to Budget Preparation Tool Kit” to assist you
in determining needs.
The Superintendent is placing a strong emphasis on use of educational maintenance resources to ensure your
school has a welcoming entry and meeting spaces for staff and families. Schools are responsible for educational
maintenance costs centrally allocated through the Educational Maintenance MMP/858 project.
CAPITAL EXPENSES


Equipment: EEQ5 is the object code for equipment that costs $5,000 or more per unit.
 Use object code ENCQ for purchases of equipment costing less than $5,000 per unit.
 If purchasing maintenance contracts, budget this cost in Purchased Services in account code
EQM-?-A-BD?-??-ECTS.
Technology purchases: The required budget code for all technology purchases is TCC-?-I-BD?-??-ECPU. No other
budget code may be used for technology purchases in Board budgets.
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
Minor building modifications: Classroom conversions or other permanent building improvements should be
budgeted as a minor building modification, even if work is to be done by Facilities and Maintenance Services.
Use account code MBM-?-A-BD?-??-EMMB.
OTHER OBJECTS

Deficits: Schools are reminded that there will be no deficit forgiveness for FY16. Deficits were forgiven for FY15
and all schools began the FY16 school year with a balanced budget. Schools are required to estimate and budget
in FY17 to reduce anticipated FY16 deficits. Deficits should be eliminated in a three-year period and repaid 1/3
each year until the deficit is eliminated. The deficit reduction amount is to be budgeted in GN6-0-0-BD?-??-ECDF
as a positive number in the amount you will need to meet your deficit reduction obligation in FY17.
C. GRANT BUDGET INSTRUCTIONS
The following is a set of instructions the Department of Financial Planning and Budget Services has created to be used
when budgeting your grant allocations.
USEFUL GRANT BUDGET DOCUMENTS
The following documents will be useful as you work through this section:
 Grant Funded Budget: Click on Grant Budget Worksheet on the “Budget” dashboard in IFAS: Enter your school
location number in the “location” and click “submit”.
 Staffing Summary: Click on Staffing and Budget Summary on the “Budget” dashboard in IFAS. Enter your school
location number in the “location” box and click “submit”.
TITLE I
 Important Note: Title I grant funding to MPS will be adjusted in FY17 due to enrollment and a formula
identifying economically disadvantaged families.
Grant budget to be reviewed and changed, if needed, by the school:
 Title I (T17/143 and OQ7/132): The FY16 grant budget has been loaded to FY17 with salaries and benefits revised
to FY17 amounts. The total Title I budget must balance to the revenue.
Grant budgets pre-loaded but cannot be changed by school leaders:
 Title I (TZ7/145, OF7/130, 1U7/135 or BDC/613): As in FY16, 1.0 FTE or 0.5 FTE of School Support Teacher has
been assigned to all Title I schools in three project codes (TZ7/145, OF7/130, 1U7/135). Title I Targeted
Assistance schools receive their allocation in BDC/613.
 Parental Involvement: 0.75 FTE or 1.0 FTE of a parental engagement paraprofessional has been assigned to all
Title I schools (144/SV7, OF7/130 or 1U7/135). Title I Targeted Assistance schools receive their allocation in
BDC/613.
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Notes on Title I Staffing




Staff for Title I (except T17/143) and all other grants have been centralized and pre-loaded into school budgets.
 Teacher: A School Support Teacher position has been preloaded in the Title I project codes TZ7/145,
OF7/130, 1U7/135 or BDC/613. The average salary for a Title 1 teacher in 2017 will be $65,200 due to the
generally increased seniority of teachers in this project.
Schools will receive:
 0.5 FTE School Support Teacher - Schools with under 300 Title I pupil enrollment that are meeting
expectations and are not Priority or Focus schools;
 1.0 FTE School Support Teacher - All other Title I Schools.
 School Support Teacher FTEs for Elm, Fratney, Gaenslen, 53rd St., Grantosa and Parkview will increase
from 0.5 to 1.0 FTE.
Parental Involvement Fund: Title I Parental Involvement funds have been combined with District resources to
support 0.75 FTE of a paraprofessional to support parental involvement. All expenditures must follow Title I
guidelines.
 Schools with 800 or more students and all K-12 schools will receive 1.0 FTE of a Parental Involvement
paraprofessional. All other Title I schools will receive .75 FTE Parent Involvement paraprofessional.
These positions are preloaded into these budgets.
 Title I Targeted Assistance school parent involvement paraprofessionals are funded through BDC/613.
All other schools are funded through SV7/144, OF7/130, 1U7/135 or BDC/613.
 There will be $1,000 funds for parent engagement activities/supplies preloaded in Project 144.
 Funds for supplies may be also be charged to the regular Title I grant (TI7/143), or to Board (BDx) funds,
in the PRT function.
Middle and High School Classroom Teachers: These teachers can only be budgeted in core subject areas of:
 Reading – IFAS function code RDG
English – IFAS function code ENG
 Mathematics – IFAS function code MTH
Paraprofessionals: These staff may be funded in Title I provided they are in a classroom taught by a highlyqualified teacher.
Other Notes on Title I




Professional Development Activities: Code professional development activities as SDV-?-S-T17-??-???? (EWPT,
EWST, ESUP, etc.).
Classroom Supplies: Schools are encouraged to buy materials and supplies to create classrooms that support
students who are actively engaged with in-depth learning. Consider professional development activities that
coincide with purchases.
Technology: Schools may purchase technology using the code GNT-?-S-T17-??-ECPU with Title I funds.
Technology purchases out of Title I funds are must be used to support student learning.
Homeless Students: Estimate the number of homeless students for your school in FY17. In the Reference folder
(on the IFAS “Budget” dashboard in the “Budget Preparation” tab) see the FY17 Homeless Student Information
for a recommended minimum homeless student based on historical data. The Department of Student Services
recommends budgeting $25 per homeless student in Title I to provide educational supplies, emergency clothing
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I01 FY17 Budget Preparation Guide

and costs associated with educational field trips where a fee is otherwise charged. The following budget code is
available in each school’s Title I budget to be used for this purpose: GN4-?-S-T17-??-ESUP.
Purchased Services: Please be aware of the following changes:
 Due to DPI reporting rules, schools may no longer use IFAS object codes ECAR – “car allowance” and
ENTB “non-textbooks” in Title I.
 EPPT – Only educational field trips may be charged to Title I. All other field trips must be charged to the
school Board budget. “Pupil transportation” must use the FLD-?-S-T17-??-EPPT code. GEN will no longer
be allowed. Travel costs for Learning Journeys have been centralized and do not need to be budgeted.
 ESWR – Only software for the purpose of math or reading may be charged to Title I. “Software” must
use the MTH or RDG function codes. GEN will no longer be allowed.
AGR (FORMERLY SAGE)
The Student Achievement Guarantee in Education (SAGE) Program has been transitioned by state law (s.118.43,
s.118.44) to become the Achievement Gap Reduction (AGR) Program. The AGR program provides funding support for
grades K5 through 3rd in schools previously receiving SAGE program funding. The AGR program allocation will remain
comparable to SAGE however, there are differences in how the funding will be budgeted and spent at schools.

The new AGR budget will provide funding for the following in K5 through 3rd grade:
 Additional teacher FTEs to maintain 18-1 class sizes in K5 classrooms only. Class-size reduction teachers will
no longer be funded for other grades.
 1.0 FTE of Early Childhood Coordinator – This is an administrative position
 $6,000 per FY17 K5 and 1st grade classroom furniture and materials refresh
 Instructional coaching for FY17 K5-Grade 3 teachers – 32 hours
 “Second Step” program materials funded at $21.00 per student to increase student social success
 $3,294 for supplies and materials
 An allocation for substitute teacher pay for professional development
 Some schools may need to budget for additional AGR program funds – Additional budget items may be
selected from a pre-approved list.

AGR (SAGE) (Project SG7/287): All AGR (SAGE) school staff allocations have been pre-loaded for the fully funded
FY17 SAGE schools and are not to be changed. These schools are:

All other AGR (SAGE) schools will be able to adjust their budgets in the BEM (GLBUFTUB) for AGR, (as with Title
I). Use *SG7* in the BEM (GLBUFTUB) and use the account codes that are available. School leaders may add to
existing amounts but may not decrease existing amounts. The AGR budget must be balanced.
AGR allocations are based on Third Friday enrollment and % of economically disadvantaged students. The
Department of Public Instruction does not finalized allocations until December of each year. This may result in
budget adjustments during second semester of 2016-17.

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I01 FY17 Budget Preparation Guide
OTHER GRANTS
The Title III (T37/204) English Language Acquisition, Language Enhancement, and Academic Achievement Act) grant
supports instruction, professional development and parent involvement for students with limited English proficiency.
Funding depends on ACCESS testing results. Participating schools will be notified when these funds are available
however, this will occur after the FY17 budget process is completed.
There will be no changes to Head Start. Schools participating in Head Start in FY16 will continue in FY17.
Grant budgets that are pre-loaded and not to be changed in IFAS should have a “0” in the “variance” column in the
Staffing and Budget Summary report. These pre-loaded budgets are:
 Title I (TZ7/145, OF7/130, 1U7/135, OQ7/132 or BDC/613)
 Title I Parent Involvement (SV7/144, OF7/130, 1U7/135 or BDC/613 )
 Board-funded (Tax Unit 110) Grant Transitional Class Size Reduction (GTL/798)
 Head Start (HS7/526)/Head Start Supplement (HP7/527)
 Carl Perkins (CA7/401)
Notes on IFAS Grants Budgets







When bringing up a grant budget on your IFAS input screen, DO NOT enter <>0 in the "Allocated Budget"
column. Leave that cell blank to see a complete list of budget codes available for each grant.
Allocations: See the FY17 School Board Funds Summary spreadsheet on the Allocations portlet for specific grant
allocations for your school. Ensure that grant revenue amounts match the grant allocation amounts on the
School Grant Funds Summary.
Budget Strategically: Refer to the Title I Allowable Expenditure Guidelines document found in the Financial Tools
Handbook on the “Budget” tab in IFAS when planning grant expenditures. Although written for Title I, these
guidelines are consistent with MPS District expenditure standards and federal and state requirements for grants.
Project Codes: Grant project codes change annually. For example, in FY17 the project code for Title I will be T17.
Do not use budget lines with prior year project codes as these codes will not show up in any FY17 budget
reports.
Equipment: Use object code ENCQ for equipment purchased through grant funds costing less than $5,000 per
unit.
Account Codes: Always use school level (H, M, P, L, or grade) and expenditure type (i.e., I=instruction,
A=administration, S=support, B=buildings) for positions. For example: Use RDG-H-I-BDS-??-ESTC???? For a high
school teacher position and not RDG-0-0-T17-??-ESTC???? DO NOT use salary account codes with zeros in the
fourth and/or fifth positions (grade level/span and expenditure type).
Finding Codes: See IFAS Instructions on finding account codes not previously used by your school. See
instructions in the 2017 IFAS Instructions on adding new accounts.
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I01 FY17 Budget Preparation Guide
You will know that your Grant budget is balanced when the "Net" amount shown on the IFAS "Totals" box is "0”.
IFAS Totals
Box
This amount
must = 0
The “Variance” for Title I funds listed on the IFAS “Budget and Staffing Summary” report must be “0”.
These amounts
must = 0
D. GETTING READY
USEFUL BUDGET DOCUMENTS
FY17 proposed budget information for traditional, instrumentality charter schools and alternative high schools can be
found on the Milwaukee Public Schools IFAS “Budget” Dashboard Budget Prep – Tool Kit and Instructional Materials tab.
Budget preparation documents may
be found here on the Budget
Dashboard.
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I01 FY17 Budget Preparation Guide
The following documents will be useful as you begin entering your budget into the IFAS system and include good sources
of historical information:








2016-17 Financial Tools Handbook
Current electronic School Staff Report from the Data Dashboard (accessed from the APPS page)
FY17 allocation data for your school
FY17 2016-2017 School Budget Preparation Guide
FY17 IFAS Budget Instructions
IFAS Reports: Budget and LES – FY15 and FY16
Optional Services Form
Your School Improvement Plan
FY17 Budget Prep: Print or save a copy of all Board and Grant IFAS budget reports before making any changes to the
pre-loaded budgets. Overview instructions for running and understanding the reports are included in the “2016 –
2017 Financial Tools Handbook” and can be found on the IFAS “Budget” Dashboard on the “Start Here-Instructions”
tab. (Additional instructions are provided below.)
Prior Year Budget Documents: The building blocks of a budget include major and minor expense categories. It is
critical that historical data in each area be reviewed, and that new developments are “costed out” as part of the
budget process.
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I01 FY17 Budget Preparation Guide
FINDING YOUR BUDGET DOCUMENTS
IFAS Budget Dashboard
To find the
Dashboard, click on
the “Budget” tab.
Find Board BCRB and
LES here.
Find Grant BCRB
and LES here.
Find the Financial
Tools Handbook
Find FY16 Board and grant line
item budgets here.
Find BEM here.
Find FY17 Board and Grant
Line Item Budgets here.
Find Staffing & Budget
Summary here.





Find all FY17 budget
preparation
documents here.
Board Funded Budget: Click on “Budget Worksheet”. Enter your school location number in the “location” box
and leave 110 in the “taxing unit” box and click submit. When running a Board budget, do not remove the
asterisk (6*,798) in the project code box to ensure you are pulling all budgets related to your school.
Grant Funded Budget: Click on “Grant Budget Worksheet”. Enter your school location number in the “location”
box and leave 113 in the “taxing unit” box and click “submit”.
Staffing and Budget Summary: Click on “Staffing and Budget Summary”. Enter your school location number in
the “location” box and click “submit”.
BCRB: Click on “Budget Control Remaining Balance”. Enter your school location number in the “location” box
and type 110 in the “taxing unit” box and click “submit”.
LES: Click on “General Ledger Analysis Summary Worksheet”. Enter your school location number in the
“location” box and click “submit”.
Note: Schools that have changed projects (e.g., BDS now BDK) will automatically get separate reports for
historical information.
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I01 FY17 Budget Preparation Guide
Notes on IFAS Budgets

Most Board-funded budget lines from the FY16 amended adopted budget will appear in the FY17 “allocated
budget” in IFAS. Salaries and benefits are updated to FY17 average salary and benefit amounts.

Anticipated FY16 deficit or surplus amounts are not shown, projected deficits must be budgeted.
Notes on Account Codes
More information on account codes may be found in the updated “2016 – 2017 Financial Tools
Handbook” on the Budget Dashboard in IFAS.



Fully account for staff members: Fully account for staff members who teach in more than one grade or more
than one subject area through the appropriate use of the function (first 3 digits) and grade level (fourth digit)
portion of the account codes.
Use appropriate function codes: There is no need to segment minor fractions of staff time, but do account for
the entire FTE when appropriate. The GEN function code can be used in Elementary and K-8 schools only.
Function codes for middle and high schools must relate to the subject taught (MTH, ENG, RDG, etc.).
Example: If a high school teacher teaches both science and math, that person would be budgeted at .50
FTE in the account/budget code beginning with “SCN” and .50 FTE in the account/budget beginning with
code “MTH.”
Special education: Function codes for special education aid positions were changed in FY16. These changes
were made to provide compatibility with DPI reporting. Teacher function codes have not changed.
Old
Code
MCG
MCC
SPL
HI2
VIS
ECS
SNA
SSP
SSW
OIS

New
Code
SPM
SPR
SPX
SPH
SPV
SPJ
SPI
SPB
SWA
SPN
Position Function Changes
Special Education Aids Only
Multi-categorical Para & CHA
Multi-categorical Comprehensive Para & CHA
Speech Para
Hearing Impaired Para & Interpreter
Vision Para
Early Childhood Para & CHA
1:1 Para & CHA
School Funded Para & CHA
Social Work Aide
Sped School Nurse Associate
Use appropriate grade level codes:
 Elementary and K-8 schools should use the appropriate grade level code for teachers (e.g., 1, 2, 3) and
use the "generic" school grade identification (i.e., "L" or "P") for school-wide and non-teaching positions.
High schools use "H" and middle schools use "M", primary schools (K-8) use “P” and lower primary
schools (K-5,6) use “L” for all non-teaching positions.
 Example 1: A 5th grade teacher in an elementary school might be coded GEN-5-I-BDE-??-ESTC5105,
using the specific grade code for 5th grade, while a paraprofessional assistant in the same school would
be coded GEN-L-I-BDE-??-ESEA5706 using the generic grade level.
 Example 2: A teacher teaches in a 1st grade/2nd grade split multigenerational classroom. The teacher
would be split 50/50 between the two grade codes – 0.5 FTE to GEN-1-I-BDE-??-ESTC5105 and 0.5 FTE to
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I01 FY17 Budget Preparation Guide




GEN-2-I-BDE-??-ESTC5105.
Always use school level (H, M, P, L, or grade) and expenditure type (i.e., I=instruction, A=administration,
S=support, B=buildings) for positions. For example: Use SAM-L-A-BDE-??-ESAP for an elementary administrative
position and not SAM-0-0-BDE-??-ESAP. DO NOT use salary account codes with zeros in the fourth and/or fifth
positions (grade level/span and expenditures).
Schools funded at more than one grade level span: Schools funded with more than one grade level span
continue to be combined into a single project – BDB/604. Staff may now all be budgeted in this single project
regardless of grade span. These schools must still use school level codes in the fourth position (H, M, etc.).
See FY17 Budget Preparation IFAS Instructions on finding account codes not previously used by your school.
PRT function code for parental involvement: Use the PRT function code for expenses for parent involvement
such as supplies, registration fees or travel to conferences.
IMPORTANT REMINDERS



Staff Excessing Process
 Friday, March 18, 2016 is the deadline for Principals or School Leaders to notify any teacher (or other staff)
whose FTE is reduced or eliminated as a result of school/program FY17 budget reductions or program changes.
If it is necessary to excess employees, the following procedures shall be used:
 Determine the positions to be excessed;
 Solicit volunteers, if no volunteers in the necessary areas, then
 Excess employees in order of reverse seniority considering qualification and/or certification
Other Notes
 Class size: MPS strives to maintain K4 and K5 class sizes at 25 to 1 and all other grades at 27 to 1 where
financially feasible. High schools and middle schools needing assistance with scheduling to mitigate large
class sizes should call Brian Brzezisnki at 475-8544.
Staff Costs


Position
FTE
Teacher
Title I Teacher
Secretary I (10 month)
Paraprofessional
Handicapped Child Asst.
1.0
1.0
1.0
0.75
0.75
Cost
$59,320
$65,200
$26,500
$18,700
$18,400
Cost with
Benefits
$ 87,000
$95,600
$ 38,900
$ 27,500
$ 27,000
The school operations benefit rate increases from 43.2% in FY16 to 46.6% in FY17.
The average teacher salary remains the same from FY16 at $59,320 in FY17.
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I01 FY17 Budget Preparation Guide
E. FY17 BUDGET PREPARATION CHECKLIST
The Department of Financial Planning and Budget Services would like to thank all school leaders for their diligent work in
completing the school budgets accurately and thoughtfully.
BUDGET CHECK-OFF STEPS
GETTING READY: IFAS BUDGET ENTRY
Read and understand instructions in FY17 Budget Preparation Guide prior to working on your budget in IFAS.
Have documents ready, printed and with you when using IFAS.
Print FY17 IFAS budgets before making changes.
Print required forms downloaded from the IFAS “Budget” Dashboard on the “Budget Preparation” tab and save
to your school network, local hard drive or USB drive.
If you attend a budget support session on March 11 or March 12, 2016, bring the following documents with
you: (1) FY17 Budget Preparation Guide; (2) Instructions - FY17 IFAS Budget Preparation Module; (3) Optional
Services Form; (4) Current staff roster with budget codes or bring your Electronic School Staff Report from the
Data Warehouse; (5) FY15 and FY16 Board and Grant IFAS Reports; (6) A USB drive to save your work; Laptops
will be available for use at these sessions.
BOARD BUDGET
STAFFING
Positions are in appropriate codes – e.g., ENG-H-I-BD?-??-ESTC5105.
AMP budget includes FTEs for Art, Music and Physical Education.
Centralized AMP FTEs (and any additional AMP FTEs allocated in school regular budgets beyond those centrally
allocated) have been assigned correctly.
All schools with grades 7-12 have a minimum of 0.2 FTE library media specialist position budgeted in AMP.
Ensure that all staff are accounted for in your Board and grant budgets and appear on your staffing change form
including staff needed and staff to be excessed.
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I01 FY17 Budget Preparation Guide
OTHER WAGES
A minimum of 1 day of substitute time is budgeted at $200 for each classroom teacher.
Part-time certificated budgets are adequate to meet school needs.
Paraprofessional coverage for teacher absences not filled by a substitute teacher is budgeted.
School safety and building engineer overtime is budgeted if needed.
PURCHASED SERVICES
Update Optional Services information on IFAS. Complete form if requesting services.
Adequate
 O amount budgeted for copier leases using budget code EQM-?-A-BD?-??-ECTS.
p
SUPPLIES t
i
o
Technology purchases are budgeted to code TCC-?-I-BD?-??-ECPU, SLB-?-S-BD?-??-ECPU or
n
 O
GNT-?-S-T17-??-ECPU
only.
pa
tl
Educational
supplies are budgeted at or near FY15 per-pupil actual and FY16 projected expenditures (unless
iS
FY15 or
oe FY16 expenditures were unusually high or low). No changes have been made to pre-loaded amounts in
codesnrstarting with SLB (Common School Fund).
av
li
OTHER OBJECTS
Sc
e Schools with a projected FY16 deficit must budget a minimum of 1/3 of the deficit amount.
Deficits:
rs
vF
io
BALANCING crALL BUDGETS
em
so amount shown on the IFAS budget data entry screen "Totals" box is "0".
The "Net"
Fr
oe on IFAS “Staffing and Budget Summary” report is “0”. (Found on “Budget Preparation” Tab on IFAS
Variance
rm
Budget Dashboard)
a
m
oi
FTEs on
the IFAS “Staffing and Budget Summary” are correct. See footnotes on the form to reconcile this report
rl
to staff
ei rosters, your FY17 staffing plan and the FY17 Staffing Needs forms.
n
m
ad
i
lc
ia
nt
23
di
FY17 Budget & Finance\Budget Preparations– Instructional Materials
in
cg
ao
I01 FY17 Budget Preparation Guide
F. REQUIRED BUDGET FORMS CHECKLIST
FY17 budget preparation forms and supporting documentation are available on Milwaukee Public Schools IFAS
“Budget” Dashboard Budget Prep – Tool Kit and Instructional Materials” tab and clicking “Link to Budget Preparation
Tool Kit”.
REQUIRED FORMS
(01) OPTIONAL SERVICE S REQUEST FORM
Due Thursday, March 17, 2016: Complete this form using the Optional Services Guide. If your school will not be using
optional services please indicate this in an email to [email protected]
(02) CONTINGENCY PLAN/CRITICAL NEEDS REQUEST FORM
Due Thursday, March 17, 2016: This worksheet is designed to identify the school plan for adjusting to an increase or
decrease in school funds.
(03) SUMMARY OF STAFFING CHANGES AND NEEDS FORM (SUMMARY, NEEDS VACANCY LIST)
Due Thursday, March 17, 2016: These worksheets are designed to ensure schools are not overstaffed and that
vacancies are posted. The Excel forms must be completed after entering your FY17 budget in IFAS.
(4) SCHOOL GOVERNANCE COUNCIL SIGNATURE PAGE
Due Thursday, March 17, 2016: School Governance Councils are to be involved in the development of the FY17 budget.
During the District review process it is possible that changes may be necessary. School leaders will be asked to consult
their School Governance Councils should any major changes be required to the submitted plan.
(06) INSTRUMENTALITY CHARTER SCHOOL BUDGET FLEXIBILITY FORM (INSTRUMENTALITY
CHARTER SCHOOLS ONLY)
Due Thursday, March 17, 2016: This form allows Instrumentality charter school budget flexibility.
SUBMISSION INSTRUCTIONS
ALL SCHOOLS MUST COMPLETE THEIR SCHOOL BUDGETS IN IFAS AND SUBMIT THE REQUIRED FORMS
TO THE OFFICE OF FINANCE, [email protected] NO LATER THAN 5:00 P.M. ON
THURSDAY, MARCH 17, 2016.
PUT THE NAME OF YOUR SCHOOL IN THE SUBJEC T LINE OF THE EMAIL AND IN THE DOCUMENT TITLE.
FOR EXAMPLE: WHITTIER FY17 OPTION AL SERVICES.DOC EMAIL FORMS TO:
[email protected]
FAX OR EMAIL A SCANNED SIGNED AND D ATED SCHOOL GOVERNANCE CO UNCIL SIGNATURE PAGE TO
THE OFFICE OF FINANCE AT 414-475-8104 OR TO [email protected] .WI.US. THE SCHOOL
LEADER SIGNATURE ON THE SCHOOL GOVERNANCE COUNCIL PAGE WILL ACT AS AUTHORIZATION FOR
ALL REQUIRED FORMS.
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I01 FY17 Budget Preparation Guide
SUMMARY OF STAFFING CHANGES FORMS AND BUDGETED TEACHERS BY GRADE LEVEL FORMS
The purpose of the Staffing Changes Forms are to ensure schools are not overstaffed. These forms allow school leaders
to identify all known vacant positions for the 2016 – 2017 school year. Further, the Staffing Needs Forms allow school
leaders to inform the Office of Human Capital of positions that need to be filled.
Summary of Staffing Changes Forms
 Add data to highlighted
fields and comments
section only. The rest of
the cells will auto-fill.
 Use the comments field
to explain changes.
This total must tie to tab
3; Initial Teacher Vacancy
List.
1
2
3
4
5
6
7
Remember to click on all 7 tabs to
complete 6 of the 7 Summary of
Staffing Changes Forms
The Staffing Changes Form excel workbook has seven worksheets with six that are required be completed by each
school leader, (1) Teacher Summary; (2) Teacher Staffing Needs; (3) Initial Teacher Vacancy List; (4) Classified Staffing
Needs; (5) Classified Vacancy List; (6) K-8 K-5 Teachers; or (7) Middle & High School Teachers. Please contact your
budget analyst or the Office of Human Capital if you have any questions completing these forms.
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FY17 Budget & Finance\Budget Preparations– Instructional Materials
I01 FY17 Budget Preparation Guide
G. BUDGET PREPARATION ASSISTANCE
Proper planning prevents problems. Ensure you have read this document thoroughly. Please take a moment to collect
the materials you need before beginning your budget entry into IFAS. Remember to avoid the top budget errors listed
below.
Top Errors Made in Budgeting
1. Not reading instructional materials and guides before beginning work

There are several helpful resources that assist principals with budget and finance issues,
including the Budget Preparation Guide, Thursday Updates and the Financial Tools
Handbook located on mConnect.
2. Not budgeting sufficiently for both planned and unplanned expenses



Copiers, transportation, contracts, anticipated deficit and optional services are examples
of expenses in which amounts are known in advance so schools should budget and make
decisions accordingly.
Not budgeting sufficiently for other wages (PT Certificated, Schedule E pay), purchased
services and supplies, as compared to previous year spending.
Each area of expense should be budgeted realistically given the history and the plans of
the school. Conversely, if there was a large expense that will not occur again in the
upcoming year (for example, a large technology purchase), that should also be taken into
account. Schools should recognize the difference between routine and one-time costs.
3. Not ensuring that all staff are properly accounted for in new budget


This includes staff that is budgeted partially in other budgets including grant budgets. For
example, if a school has a .5 of a 1st grade teacher budgeted, the other .5 of that FTE must
be budgeted somewhere else.
Any staff members budgeted in supplemental budgets that will not be available next year
(i.e. BDC) need to be budgeted in another project.
4. Relying on increased 3rd Friday enrollment

Specific calculations using numerous factors are used when determining a school’s
budgeted FTE in the spring. Since there are many factors that influence actual 3rd Friday
enrollment, many schools cannot predict what will happen in the fall.
5. Not checking licensure and seniority or asking for volunteers before excessing staff.
 Remember to check licensure and seniority on PeopleSoft and before excessing any staff,
remember to ask for volunteers.
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FY17 Budget & Finance\Budget Preparations– Instructional Materials
I01 FY17 Budget Preparation Guide
BUDGET PREPARATION SUPPORT
FY17 Budget Support Sessions
For FY17 budget preparation there will be a series of support sessions for school leaders on Friday March 11 and
Saturday March 12. These sessions are two hours each and will be held at the Central Services School Administration
building in the Room 1 Conference Room. These sessions are designed to assist school leaders in completing the FY17
online budget documents. Please arrive on time for your session as these are not “drop-in” sessions. Reservations are
necessary for these sessions. Please reserve your seat on PDA - Course number BDG002 (FY17 Budg Prep Support
Session). For evening and Saturday sessions please enter the building through the back entrance.
March 11, 2016
12:00 noon – 2:00p.m.
2:00p.m. – 4:00p.m.
4:00p.m. – 6:00p.m.
6:00p.m. – 8:00p.m.


March 12, 2016
8:00a.m. – 10:00a.m.
10:00a.m. – 12:00noon
12:00 noon – 2:00p.m.
One-on-one sessions with your budget analyst are also available with a scheduled appointment.
Bring the following documents with you to the support sessions:
 USB Drive
 FY17 Budget Preparation Guide
 FY17 IFAS Budget Preparation Module Instructions
 Optional Services Request
 Current electronic School Staff Report from the Data Dashboard (accessed from the APPS page,
instructions for in the Financial Tools Handbook)
 Allocation data for your school
 Board and Grant IFAS Reports
 Other Assistance: For assistance accessing or downloading budget documents from the portal, please
contact Angel Daleccio at 777-7802. For assistance with IFAS questions, please contact Nancy Blumenberg
at 475-8107 or your budget analyst. For computer problems call the Technology Support Center at 4383400.
CONTACT INFORMATION
Central Region
East Region
High School Region
Northwest Region
Southwest Region
Non-instrumentality Charter Schools
Projected Enrollment/Budgeted FTE
Budget Documents
Special Education Allocations
Staffing Services
Seemi Daniel
RoseMary Oliveira
Mary Barnum
Marquez Guzman
Michelle Walters
Felicia Jasper-Mitchell
Shannon Gordon
773-9805
475-8138
475-8386
475-8109
475-8101
475-8627
475-8249
Angel Daleccio
777-7802
Regional Coordinators of
Specialized Services
Talent Management
475-8008
475-8224
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FY17 Budget & Finance\Budget Preparations– Instructional Materials
I01 FY17 Budget Preparation Guide
MILWAUKEE BOARD OF SCHOOL DIRECTORS
Michael Bonds, Ph.D.
Mark Sain
Wendell J Harris, Sr.
Annie Woodward
Larry Miller
Tatiana Joseph, Ph.D.
Claire Zautke
Carol Voss
Terrence Falk
Jacqueline Mann
President – District 3
District 1
District 2
District 4
District 5
District 6
District 7
District 8
At-Large
Board Clerk
SUPERINTENDENT
Darienne B. Driver, Ed.D.
Superintendent of Schools
SENIOR TEAM, ADMINISTRATION
Gina Spang, PE
Tonya Adair
Ruth Maegli
Daniel Chanen, J.D.
Wendell Willis
Gerald Pace, J.D.
Keith Posley, Ed.D.
Sue Saller
Ashley Lee
Chief of Staff
Chief Innovation Officer
Chief Academic Officer
Chief Human Capital Officer
Chief Operations Officer
Chief Financial Officer
Chief School Administration Officer
Manager, Superintendent’s Initiatives
Special Assistant to the Superintendent
NONDISCRIMINATION NOTICE
It is the policy of the Milwaukee Public Schools, as required by section 118.13, Wisconsin Statutes, that no person will be denied
admission to any public school or be denied the benefits of, or be discriminated against in any curricular, extracurricular, pupil
services, recreational or other program or activity because of the person’s sex, race, color, religion, national origin, ancestry, creed,
pregnancy, marital or parental status, sexual orientation or physical, mental, emotional or learning disability.
This policy also prohibits discrimination under related federal statutes, including Title VI of the Civil Rights Act of 1964 (race, color,
and national origin), Title IX of the Education Amendments of 1972 (sex), and Section 504 of the Rehabilitation Act of 1973
(disability), and the Americans with Disabilities Act of 1990 (disability).
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FY17 Budget & Finance\Budget Preparations– Instructional Materials
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