Budget Training
2012-2013 Budget
Budget Procedures
Presented by:
Cynthia Medrano-Richards
Chief Financial Officer
October 2, 2012
Table of Contents
Budget Procedures
A.General Information
B. Budget Analysis Reports
C. Activity Fund Budget Samples
D.Elementary Campus Activity Funds (9xx)
E. Secondary Campus Activity Funds (9xx)
F. Secondary Student Activity Funds (8xx)
G.Questions
2
A. General Information
3
2012-2013 Budget Amendment/
Transfer Schedule
CUT OFF DATE
*
CUT OFF TIME
PRESENTED TO BOARD
ON
Friday
July 27, 2012
12:00 PM
August 13, 2012
Wednesday
August 29, 2012
12:00 PM
September 10, 2012
Wednesday
September 26, 2012
12:00 PM
October 9, 2012
Monday
October 29, 2012
12:00 PM
November 12, 2012
Wednesday
November 28, 2012
12:00 PM
December 10, 2012
Tuesday
December 18, 2012
12:00 PM
January 14, 2013
Tuesday
January 29, 2013
12:00 PM
February 11, 2013
Tuesday
February 26, 2013
12:00 PM
March 4, 2013
Tuesday
March 26, 2013
12:00 PM
April 8, 2013
Friday
April 26, 2013
12:00 PM
May 14, 2013
Wednesday
*May 29, 2013
12:00 PM
June 10, 2013
May 29, 2013 will be the Final Budget Amendment for 2012-2013. This budget amendment will be
presented to the Board of Trustees in June 2013. After the last budget amendment is presented to the
Board of Trustees, the 100 Series Funds will only be able to process budget transfers (GLBUBAAN
Module) within the same function codes.
4
Monthly Budget Reviews
The following is a monthly checklist for review:
1. Amend over-drawn accounts.
2. Payroll accounts need to be projected through 6/30/xx.
3. Budget for employee vacancies not budgeted as of 7/1/xx.
4. Budget for postage (6299) through 6/30/xx.
5. Budget for field trips (6494) through 6/30/xx.
6. Budget for printing charges (6299) through 6/30/xx.
7. Do not amend out from object 6311.
8. Do not amend out from object 6429.
9. Do not amend out from objects 6119 and 6129 including fringes.
10.Make sure budget amendments/transfers that are not needed are
deleted properly.
5
Business Office Contacts
Fabiola Barberena
Staff Accountant
618-6038
Funds
101 – Food Service
162 – Career and Technical
173 – Special Education
196 – Tech Replacement
197 – QSCN 2011-2012
697 – CAP PROJ 2011-2012
Function 199 – 61xx – 0
31
35
41
61
33
9*
Rosie Cantu
Secretary
618-6016
Funds
199 – xxx – A – Campuses
599 – Debt
713 – Safe & Secure
752 – Print Shop
Cynthia Medrano-Richards
Chief Financial Officer
618-6016
Janie Brooks
District Budget Specialist
688-5402
Funds
153 – High School Allotment
193 – State Compensatory
Departments
Function 199-61xx-0
199 – B
12
199 – F
21
199 – H
36
199 – I
51
199 – J
52
199 – M
71
199 – P
199 – T
199 – V
Rosie Diaz
District Budget Specialist
618-6063
Funds
163 – Advanced Learners
164 – Bilingual
183 – Athletics
184 – Fine Arts
199 – D
199 – E
199 – G
199 – L
199 – 0
199 – Revenues
199 – 62xx-66xx-0xx
Function 199 – 61xx – 0
11
34
13
53
23
81
32
Grants 2xx, 3xx, 4xx
Grant Managers are responsible for monitoring grant budgets
Contact Business Office for questions pertaining to Budget Amendments (GLBUBAUB) module
Contact Business Office for questions pertaining to Budget Transfers (GLBUBAAN) module
Contact Accounting Office for questions pertaining to Budget to NOGA Comparison reports
6
Business Office Contacts
Campus Activity/Student Activity Funds
Fabiola Barberena
Staff Accountant
618-6038
Funds
965-984 – Elementary CAF
840-864 – Secondary SAF
Rosie Cantu
Secretary
618-6016
Funds
940-964 – Secondary CAF
840-864 – Secondary SAF
Janie Brooks
District Budget Specialist
688-5402
Funds
965-984 – Elementary CAF
840-864 – Secondary SAF
Rosie Diaz
District Budget Specialist
618-6063
Funds
940-964 – Secondary CAF
840-864 – Secondary SAF
7
B. Budget Analysis Reports
8
Budget Analysis Reports
BDA0010 Accts w Negative Budget Balances by Fund
BDA0011 Accts w Negative Budget Balances by Org
BDA0012 Accts w Negative Budget Balances by Fund, Func
BDA0013 Accts w Negative Budget Balances by Fund, Yr, Prog
BDA0014 Accts w Negative Budget Balances by Fund, Yr, Sobj
BDA0015 Accts w Negative Budget Balances by Project Group
57
62
67
72
77
82
BDA0020 Accts w Budget no Actuals, no Enc by Fund
BDA0021 Accts w Budget no Actuals, no Enc by Org
BDA0022 Accts w Budget no Actuals, no Enc by Fund, Func
BDA0023 Accts w Budget no Actuals, no Enc by Fund, Yr, Prog
BDA0024 Accts w Budget no Actuals, no Enc by Fund, Yr, Sobj
BDA0025 Accts w Budget no Actuals, no Enc by Project Group
87
92
97
102
107
112
BDA0030 Accts w Budget Balances in Excess of $ by Fund
BDA0031 Accts w Budget Balances in Excess of $ by Org
BDA0032 Accts w Budget Balances in Excess of $ by Fund, Func
BDA0033 Accts w Budget Balances in Excess of $ by Fund, Yr, Prog
BDA0034 Accts w Budget Balances in Excess of $ by Fund, Yr, Sobj
BDA0035 Accts w Budget Balances in Excess of $ by Project Group
117
122
127
132
137
142
9
Revenues/Expenditures
Incoming Money = Deposits = Revenues
= Object Code 5xxx
Outgoing Money = Purchase Requisition/
Order = Expenses = Object Code 6xxx
10
C. Activity Fund Budget Samples
11
Campus Activity Funds Budget
Samples
12
Campus Activity Funds Budget
Samples - Continued
5742
5749
$200.00
$25,146.00
$25,346.00
6399
Total
<$65,235.00>
<$39,889.00>
13
Campus Activity Funds
Budget Samples - Continued
5749
$3,587.00
$3,587.00
6399/6499
<$6,576.00>
Total
<$2,989.00>
14
Campus Activity Funds
Budget Samples - Continued
15
Student Activity Funds Budget
Samples
16
Student Activity Funds Budget
Samples - Continued
17
D. Elementary Campus Activity Funds (9xx)
18
Elementary Campus Activity
Fund Numbers
FUND
965
966
967
968
969
970
971
972
973
974
975
976
977
978
979
980
981
982
983
984
NOTE:
CAMPUS NO.
101
103
106
107
108
111
112
114
116
119
120
121
122
123
124
126
127
128
129
130
965-984
CAMPUS NAME
ALVAREZ ELEMENTARY SCHOOL
BONHAM ELEMENTARY SCHOOL
HOUSTON ELEMENTARY SCHOOL
JACKSON ELEMENTARY SCHOOL
NAVARRO ELEMENTARY SCHOOL
MILAM ELEMENTARY SCHOOL
WILSON ELEMENTARY SCHOOL
FIELDS ELEMENTARY SCHOOL
SEGUIN ELEMENTARY SCHOOL
ESCANDON ELEMENTARY SCHOOL
RAYBURN ELEMENTARY SCHOOL
ROOSEVELT ELEMENTARY SCHOOL
GARZA ELEMENTARY SCHOOL
MCAULIFFE ELEMENTARY SCHOOL
GONZALEZ ELEMENTARY SCHOOL
CASTANEDA ELEMENTARY SCHOOL
SANCHEZ ELEMENTARY SCHOOL
PEREZ ELEMENTARY SCHOOL
HENDRICKS ELEMENTARY SCHOOL
THIGPEN/ZAVALA ELEM SCHOOL
ELEMENTARY SCHOOLS
19
Elementary Campus Activity (9xx) Budget
Development (BDUPDA) - Next Year’s Budget
EXAMPLE:
$500.00 is estimated for a fund-raiser at Alvarez Elementary School to be deposited
into the Principal’s Account (PR).
The Next Year’s budget will result in an increase in both the revenue account and
expense accounts from which Purchase Orders will be processed.
Revenues will always equal expenses:
+500 = +300 +200
A. Set up the Revenue Account for the total amount of the fund-raiser.
Revenues will always use the organization number of the campus.
The sub-object code in the Revenue Account will be the same as the sub-object
code in the expense accounts.
965-00-5749-PR-101-Y-00-0-00
+500.00
B. Set up the Expense Accounts for the total amount of the fund-raiser.
965-23-6399-PR-101-Y-99-0-00
965-23-6499-PR-101-Y-99-0-00
+300.00
+200.00
965
00
5749
PR
101
Y
00
0
00
+500
965
23
6399
PR
101
Y
99
0
00
+300
965
23
6499
PR
101
Y
99
0
00
+200
NOTE: Budget should be based on recurring revenue streams at a conservative amount.
20
Elementary Campus Activity (9XX)
Budget Amendment (GLBUBAUB)
Prior Year Balances
1. To set up balances from prior year for each club, post budget
amendment for expense accounts through the GLBUBAUB
module. This will be a one-sided entry. Round down amount
(exclude cents).
Example: The Principal’s Account (PR) has a balance of
$1,000 from prior year. Set up the budget amendment as
follows:
+800
+200
965-23-6399-PR-101-Y-99-0-00
965-23-6499-PR-101-Y-99-0-00
965
23
6399
PR
101
Y
99
0
00
+800
965
23
6499
PR
101
Y
99
0
00
+200
21
Elementary Campus Activity (9xx) Budget
Amendment (GLBUBAUB) - Continued
EXAMPLE: New Revenue
1. A fundraiser was done for a trip for the 4th Grade Club (4G) at Alvarez Elementary
School and an amount of $500.50 was raised. Follow the steps below to post
both revenue and expense through the GLBUBAUB module.
Round down amount (exclude cents).
A. Set up the Revenue Account for the total amount of the fund-raiser.
Revenues will always use the organization number of the campus.
The sub-object code in the Revenue Account will be the same as the sub-object
code in the expense accounts.
965-00-5749-4G-101-Y-00-0-00
+500
B. Set up the Expense Accounts for the total amount of the fund-raiser.
965-11-6411-4G-101-Y-11-0-00
965-11-6494-4G-101-Y-11-0-00
+300
+200
965
00
5749
4G
101
Y
00
0
00
+500
965
11
6411
4G
101
Y
11
0
00
+300
965
11
6494
4G
101
Y
11
0
00
+200
22
Elementary Campus Activity
(9xx) Revenues
23
Campus Activity Funds (9xx)
Sub-Objects
Code
CA
CC
D4
L2
MR
N3
2M
PO
PR
RG
SH
SP
2T
TP
TR
TS
B7
TB
U1
YB
PK
KG
1G
2G
3G
4G
5G
SC
Description
Charitable Cause
Coca-Cola
Grants
Library
Micro Society
Partners In Excellence
Physical Education/Athletics
Police Officers
Principals Account, Interest
Registrar
Scholarships
Social Dances
Special Ed Acct
Tech Replacement Program
Tech Resource Repair
Tech Security Deposit
Testing Fees
Textbooks
UIL
Yearbook
Pre-Kinder
Kinder
1st Grade
2nd Grade
3rd Grade
4th Grade
5th Grade
Student Council
24
E. Secondary Campus Activity Funds (9xx)
25
Secondary Campus Activity Fund
Numbers
FUND
940
941
942
943
944
945
CAMPUS NO.
001
002
005
006
007
011
950
951
952
953
954
955
956
042
043
044
045
046
047
048
NOTE:
940-949
950-964
CAMPUS NAME
MCALLEN HIGH SCHOOL
MEMORIAL HIGH SCHOOL
INSTRUCTION & GUIDANCE CENTER
NIKKI ROWE HIGH SCHOOL
LAMAR ACADEMY
EARLY COLLEGE HIGH SCHOOL
TRAVIS MIDDLE SCHOOL
LINCOLN MIDDLE SCHOOL
BROWN MIDDLE SCHOOL
MORRIS MIDDLE SCHOOL
DE LEON MIDDLE SCHOOL
CATHEY MIDDLE SCHOOL
FOSSUM MIDDLE SCHOOL
HIGH SCHOOLS
MIDDLE SCHOOLS
26
Secondary Campus Activity (9xx) Budget
Development (BDUPDA) - Next Year’s Budget
EXAMPLE:
$500.00 is estimated for a fund-raiser at McAllen High School to be deposited into
the Principal’s Account (PR).
The Next Year’s budget will result in an increase in both the revenue account and
expense accounts from which Purchase Orders will be processed.
Revenues will always equal expenses:
+500 = +300 +200
A. Set up the Revenue Account for the total amount of the fund-raiser.
Revenues will always use the organization number of the campus.
The sub-object code in the Revenue Account will be the same as the sub-object
code in the expense accounts.
940-00-5749-PR-001-Y-00-0-00
+500.00
B. Set up the Expense Accounts for the total amount of the fund-raiser.
940-23-6399-PR-001-Y-99-0-00
940-23-6499-PR-001-Y-99-0-00
+300.00
+200.00
940
00
5749
PR
001
Y
00
0
00
+500
940
23
6399
PR
001
Y
99
0
00
+300
940
23
6499
PR
001
Y
99
0
00
+200
NOTE: Budget should be based on recurring revenue streams at a conservative amount.
27
Secondary Campus Activity (9xx) Budget
Amendment (GLBUBAUB)
Prior Year Balances
1. To set up balances from prior year for each club, post budget
amendment for expense accounts through the GLBUBAUB
module. This will be a one-sided entry. Round down amount
(exclude cents).
Example: The Principal’s Account (PR) has a balance of
$1,000 from prior year. Set up the budget amendment as
follows:
940-23-6399-PR-001-Y-99-0-00
940-23-6499-PR-001-Y-99-0-00
+800
+200
940
23
6399
PR
001
Y
99
0
00
+800
940
23
6499
PR
001
Y
99
0
00
+200
28
Secondary Campus Activity (9xx) Budget
Amendment (GLBUBAUB) - Continued
EXAMPLE: New Revenue
1. A fundraiser was done for a trip for the UIL Club (U1) at McHigh School and an
amount of $500.50 was raised. Follow the steps below to post both revenue and
expense through the GLBUBAUB module.
Round down amount (exclude cents).
A. Set up the Revenue Account for the total amount of the fund-raiser.
Revenues will always use the organization number of the campus.
The sub-object code in the Revenue Account will be the same as the sub-object
code in the expense accounts.
940-00-5749-U1-001-Y-00-0-00
+500
B. Set up the Expense Accounts for the total amount of the fund-raiser.
940-36-6411-U1-001-Y-99-0-00
940-36-6494-U1-001-Y-99-0-00
+300
+200
940
00
5749
U1
001
Y
00
0
00
+500
940
36
6411
U1
001
Y
99
0
00
+300
940
36
6494
U1
001
Y
99
0
00
+200
29
Secondary Campus Activity (9xx)
Revenues
30
Campus Activity Funds
(9xx) Sub-Objects
Code
CA
CC
D4
L2
MR
N3
2M
PO
PR
RG
SH
SP
2T
TP
TR
TS
B7
TB
U1
YB
PK
KG
1G
2G
3G
4G
5G
SC
Description
Charitable Cause
Coca-Cola
Grants
Library
Micro Society
Partners In Excellence
Physical Education/Athletics
Police Officers
Principals Account, Interest
Registrar
Scholarships
Social Dances
Special Ed Acct
Tech Replacement Program
Tech Resource Repair
Tech Security Deposit
Testing Fees
Textbooks
UIL
Yearbook
Pre-Kinder
Kinder
1st Grade
2nd Grade
3rd Grade
4th Grade
5th Grade
Student Council
31
F. Secondary Student Activity Funds (8xx)
32
Secondary Campus Activity
Fund Numbers
FUND
840
841
842
843
844
845
CAMPUS NO.
001
002
005
006
007
011
850
851
852
853
854
855
856
042
043
044
045
046
047
048
NOTE:
840-849
850-864
CAMPUS NAME
MCALLEN HIGH SCHOOL
MEMORIAL HIGH SCHOOL
INSTRUCTION & GUIDANCE CENTER
NIKKI ROWE HIGH SCHOOL
LAMAR ACADEMY
EARLY COLLEGE HIGH SCHOOL
TRAVIS MIDDLE SCHOOL
LINCOLN MIDDLE SCHOOL
BROWN MIDDLE SCHOOL
MORRIS MIDDLE SCHOOL
DE LEON MIDDLE SCHOOL
CATHEY MIDDLE SCHOOL
FOSSUM MIDDLE SCHOOL
HIGH SCHOOLS
MIDDLE SCHOOLS
33
Secondary Student Activity (8xx) Budget
Amendment (GLBUBAUB)
Prior Year Balances
1. To set up balances from prior year for each club, post budget
amendment for expense accounts through the GLBUBAUB
module. This will be a one sided entry.
Round down amount (exclude cents).
Example: The Volleyball Team Club (82) has a balance of
$1000 from prior year. Set up the budget amendment as
follows:
840-36-6399-82-001-Y-99-0-00
840-36-6499-82-001-Y-99-0-00
+800
+200
840
36
6399
82
001
Y
99
0
00
+800
840
36
6499
82
001
Y
99
0
00
+200
34
Secondary Student Activity (8xx) Budget
Amendment (GLBUBAUB) - Continued
EXAMPLE: New Revenue
1. A fundraiser was done for a trip for the Volleyball Team Club (82) at McAllen High
School and an amount of $500.50 was raised. Follow the steps below to post
both revenue and expense through the GLBUBAUB module.
Round down amount (exclude cents).
A. Set up the Revenue Account for the total amount of the fund-raiser.
Revenues will always use the organization number of the campus.
The sub-object code in the Revenue Account will be the same as the sub-object
code in the expense accounts.
840-00-5749-82-001-Y-00-0-00
+500
B. Set up the Expense Accounts for the total amount of the fund-raiser.
840-36-6411-82-001-Y-99-0-00
840-36-6494-82-001-Y-99-0-00
+300
+200
840
00
5749
82
001
Y
00
0
00
+500
840
36
6411
82
001
Y
99
0
00
+300
840
36
6494
82
001
Y
99
0
00
+200
35
Secondary Student Activity (8xx)
Funds Revenues
36
Secondary Student Activity (8xx)
Funds Revenues - Continued
37
Secondary Student Activity (8xx)
Funds Sub-Objects
38
G. Questions?