PERFORMANCE BUDGETING
SOFTWARE (PB)
Items in the training folder
USERID
Contact information
PowerPoint presentation
2012-2013 FY 13 Budget Allocation notice
Report A – 2010-2011 FY 11 complete year budget by function
Report B – 2010-2011 FY 11 complete year budget/expenditure function account codes
Report C - 2011 – 2012 FY 12 current year budget by function (partial year)
Report D – 2011 – 2012 FY 12 current year budget/expenditure function account codes
Report E - Report D used to predict the remaining year expenditures
Evaluation sheet
Contact Information
Anne Hazzan
281-985-6222
Assistant Superintendent of Finance
ahazzan@aldine.k12.tx.us
Lee Davidson, CPA, RTSBA
281-985-6244
Director of Accounting and Business Services
ladavidson@aldine.k12.tx.us
Laginia Jones
281-985-6063
Accountant responsibilities: budget, investments, asset management
lrjones@aldine.k12.tx.us
Dedrea Norman, CPA
281-985-6059
Accountant responsibilities: grants, time and attendance, AESOP, booster club
dnorman@aldine.k12.tx.us
Irlanda Cassidy
281-985-6245
Accountant responsibilities: fixed assets, PEIMS, SHARS
ircassidy@aldine.k12.tx.us
Derek Bibb
281-985-6060
Accountant responsibilities: monthly close out, time and attendance
djbibb@aldine.k12.tx.us
Patricia Ruiz
281-985-6246
Accountant responsibilities: campus liaisons, cash management
pcruiz@aldine.k12.tx.us
Merredith Hunt
281-985-6250
Bookkeeper
mrhunt@aldine.k12.tx.us
Ninfa Lopez
281-985-7333
Bookkeeper
nlucio-lopez@aldine.k12.tx.us
Budget Training FY 13
2012-2013 school year
Dividing up the operational piece of the pie!!
Dividing up the operational piece of the pie!!
Dividing up the operational piece of the pie!!
199.001 – Department’s budget
Vines
Dividing up the 199.003 Principal’s
budget Pie
Dividing up the operational piece of the pie!!
• 199 General Fund – Operational budget
199.001 Departments
199.003 Principal’s budget
199.004 State Comp Ed
199.007 High School Allotment
199.008 Virtual School
199.001.department budget
Function 11 Instruction
Function 31 Guidance
Function 41 General
Administration
Function 12 Resources
and Media Services
Function 32 Attendance
and Social Programs
Function 51 Facilities
Maintenance
Function 13 Instructional
Staff and Curriculum Dev
Function 33 Student
Health
Function 52 Security
Function 21 Instructional
Administration
Function 34
Transportation
Function 53 Technology
Function 23 School
Administration
Function 36 Cocurriculum
Function 61 Community
Services
Function Level (roll up level – locked
down and restricted at this level)
199.001.department budget
Sample Transportation Budget
Function 51 Facilities
Maintenance
Function 52 Security
Function 34
Transportation
Function 53 Technology
Function Level (roll up level – locked
down and restricted at this level)
199.001.department budget
Sample budget Department 280 – Anne Hazzan
Function 11 Instruction
Function 41 General
Administration
Function 12, Resources
and Media Services
Function 51 Facilities
Maintenance
Function 33 Student
Health
Function 52 Security
Function 34
Transportation
Function 53 Technology
Function 36 Cocurriculum
Function Level (roll up level)
199.001.department budget
Sample budget Department 280 – Anne Hazzan
62 XX Contracted Services
Function 36 Cocurriculum
Function 41 General
Administration
Function 11 Instruction
Function 51 Facilities
Maintenance
Function 12 Resources
and Media Services
Function 33 Student
Health
Function 34
Transportation
Function 53 Technology
Object Level – not restricted!
Can move budget around
between objects WITHIN the
same function. It does require
clean up in the form of an inter
function Budget Amendment.
199.001.department budget
Sample budget Department 280 – Anne Hazzan
$ 20,000
62 XX Contracted Services
Function 11 Instruction
$ 35,000
Function 36 Cocurriculum
$100,000
Function 41 General
Administration
$ 30,000
Function 12 Resources
and Media Services
Function 33 Student
Health
Function 34
Transportation
Function 51 Facilities
Maintenance
Function 52 Security
$200,000
Function 53 Technology
Within the same function
• A budget amendment is needed to clean up
the negative account balances at the end of
the month.
• Take care and clean up your balances…
otherwise …. A more restrictive lockdown can
be implemented.
Which function do I use?
Function 11:
• A field trip for academic purposes.
• A copy machine that the teachers use to make
copies for the students.
• Supplies purchased that will be used in the
classroom.
• Treats for the students directly related to
instructional achievement.
Function 12:
• Supplies purchased for the library/media
center.
• Items related directly to the operation of the
media center – rolling book cart
Function 13: Instructional Staff and Curriculum
Development
• Staff training (teacher, librarians function 11 & 12)
• Curriculum writing sessions
Function 21: Instructional development:
• Resource center expenditures
Function 23: School administration:
• Supplies for the front office and other office areas.
• Principal and AP salaries
• Mailing home students’ report cards.
Function 31: Guidance
• Counselor’s office supplies
• Counselor’s salary
Function 32: Attendance & Social Programs
• Truancy officers and supplies
Function 33: Student Health Services
• Nurses
• Expenditures for health related issues
Function 34: Transportation
• Bus Driver’s salaries
• Supplies and equipment for transporting students
• Tires
Function 36: Co-curriculum
• Athletics
• Fine Arts
• Carnivals
• T-shirts to participate in a school wide fun run.
Function 41: General Administration (normally not used
at a school)
• Central office supplies
Function 51: Facilities Maintenance
• Up keep of the building and playground.
Function 52: Security
• Security pay at a weekend event
• Security cameras in the parking lot
Function 53: Technology
• Purchase of computers, software etc
Function 61: Community Services
• Community Wide Garage Sale expenses
Review - Identify the appropriate function
• The purchase of blue and pink paper to demonstrate right angles –
student hands-on activity.
• The purchase of pencils for student’s who receive 100% on their spelling
test.
•
•
•
•
•
•
•
•
•
Sam’s membership club dues
Sam’s membership for athletics/clubs
Attendance incentives for the students – bicycle, $10 iTunes cards
Teacher incentives for getting the students to achieve the classroom benchmark
goals.
Taking students to splashtown – missed no more than three days, no office
referrals, passing
Purchasing t-shirts for all students who participate in a fun run
Conference registration for teachers attending Region IV workshops
Conference registration for principals and APs
Cost of postage used to mail home student report cards.
•
The math specialist instructor wants to purchase solid shapes for all middle school
math labs.
Either 21 and location 998 OR 11 and each middle school location
•
The transportation department wants to buy security cameras for the parking lot.
•
The special education department (Katherine Seals) wants to have a working lunch
with all the employees at Drew Academy
Function 21
•
The athletic department is paying for meals for all the basketball players going to a
district tournament.
•
The English test coordinator purchases journal notebooks for all 3rd grade
elementary students in the district.
Either 21 and location 998 OR 11 and each elementary school location
•
The technology department is paying the district phone bill.
Coding " DO NOTS" ( combinations rejected by PEIMS)
Function
Function Description
Program
11
Instruction
12
Instructional Resources and Media Services
13
Curriculum Development and Instructional Staff
Development
21
Instructional Leadership
23
School Leadership
31
Guidance counseling and Evaluation service
32
Social wk Service
33
Health Services
34
Transportation
Transportation Only
35
Food Service (Child Nutrition Fund Only)
Child Nutrition Only
36
Extracurricular Activities
41
General Administration
51
Facilities maintenance and Operations
52
Security and Monitoring Services
53
Data Processing Services
61
Community Services
71
Debt Services
81
Facilities Acquisition and construction
Can not be coded with a program 99
Departments
Must be identified with a campus only. Can not use 7XX,
998 or 999 with a Function 11
998 or 999 is used as the department code with function 21,
when a department orders on behalf of a campus
Use only program intent code 91 or 99
Can only be coded with 7XX Dept, can not be coded with a
campus
Construction Projects
199.001.department budget
Sample budget Department 280 – Anne Hazzan
62 XX Contracted Services
Function 36 Cocurriculum
Function 41 General
Administration
Function 11 Instruction
Function 51 Facilities
Maintenance
Function 12 Resources
and Media Services
Function 33 Student
Health
Function 34
Transportation
Function 53 Technology
Object Level – not restricted!
Can move budget around
between objects WITHIN the
same function. It does require
clean up in the form of an inter
function Budget Amendment.
$100,000
Function 41 General
Administration
No need for 61XX
6269 .00
$50,900
6399.00 - $25,000
6399.01
10,000
6399.05 100
6499.00
$14,000
Function Level Lockdown budgeting –
The manager can encumber up to $100,000 within the function but when
the function grand total is reached – all encumbrance will stop
Function Level Lockdown budgeting –
• The manager can encumber up to $100,000
within the function but when the function
grand total is reached – all encumbrances will
stop.
• The budget rolls up to the appropriation unit.
• There needs to be a monthly clean up on the
account code’s budget.
• We still do line item budgeting and line item
encumbrance BUT we do not lock the system
to the line item we lock the system to the
function via appropriation unit.
Between function transfers
Function 11 Instruction
$35,000
Function 31 Guidance
Function 41 General
Administration
Function 12, Resources
and Media Services
Function 32 Attendance
and Social Programs
Function 51 Facilities
Maintenance
Function 13 Instructional
Staff and Curriculum Dev
Function 33 Student
Health
Function 52 Security
$200
Function 21 Instructional
Administration
Function 34
Transportation
Function 53 Technology
Function 23, School
Administration
Function 36 Cocurriculum
Function 61 Community
Services
Example: $200 in security and all the security camera broke at one time. You need
$1,600 for new security cameras. The only function with extra money is function 11,
so a Budget Amendment will need to be submitted to move budget from function 11
to Function 52 for $1,400.00.
Two types of Budget Amendments
(BA)
WITHIN the function
(inter function)
Between functions
(transfer budget from
one function to
another)
Send to Budget Amendment box
(Laginia Jones)
Send to Budget Amendment box
(Laginia Jones)
Be careful of duplicates (create a
numbering system when you submit
it to central office.
Be careful of duplicates (create a
numbering system when you submit
it to central office.
Area superintendents DO NOT need
to approve the Budget Amendment
Area superintendents DO NOT need
to approve the Budget Amendments
(departments need approval from
supervisor)
Budget Amendments are posted
about three times a week
Budget Amendments are posted after
the monthly Board Meetings
Budget Amendments
• 199.003 – send the budget amendments to the
BA email box or to Gina Jones (Laginia Jones) in
the central office.
• 199.001 – Departments – to department
superintendent (Dr. Blanson, Dr. Bamberg etc)
• Within function budget amendments are posted
two to three times a week.
• Between function budget amendments are
posted Wednesday morning following approval at
the Board Meeting.
BOARD APPROVED BUDGET AMENDMENT SCHEDULE
Board Meeting
Dates
Budget Amendment Due to
Dept.
Dates
Accounting
Budget Amendment
Processed in AMS
Date
July 17, 2012
July 10, 2012
July 19, 2012
August 21, 2012
August 14, 2012
August 22, 2012
September 18, 2012
September 11, 2012
September 20, 2012
October 16, 2012
October 9, 2012
October 18, 2012
November 13, 2012
November 6, 2012
November 15, 2012
December 11, 2012
December 4, 2012
December 13, 2012
January 15, 2013
January 8, 2013
January 17, 2013
February 19, 2013
February 12, 2013
February 21, 2013
March 19, 2013
March 5, 2013
March 21, 2013
April 16, 2013
April 9, 2013
April 18, 2013
May 21, 2013
May 14, 2013
May 23, 2013
June 18, 2013
June 11, 2013
June 20, 2013
*Budget Amendments that cross functions must be submitted to the Board of Trustees for approval before the request can be processed in AMS
**The Board of Trustee conducts school business at regularly scheduled public meetings on the third Tuesday of each month, unless there are conflicts with other important
dates.
A Budget Amendment calendar will be posted on the Accounting
Business Services website.
Sample Budget Amendments
How to disburse the principal’s budget
to each account code.
It is now time to review your reports and make your best prediction on how
much budget needs to be allocated to each function and select account
codes which need budget. All account code budget lines need to add up to
the total amount on the allocation sheet