Created for:
The Cobb County School
District
514 Glover Street
Marietta, Ga. 30060
(770) 426-3300
6/23/2015
Created by:
CCSD Financial Services
Budget Services
440 Glover Street
Marietta, GA 30060

Cobb County School District April 10, 2020
The following chart lists the revisions made to this document. Use this to describe the changes or additions made to the document each time it is re-published (draft or final). The description should summarize the changes as possible.
Date Author Description of Changes
4/15/2013 John McKearney Initial Document Conversion
7/22/13 Kerry O’Malley Update for FY2015
8/20/2013 Gina Wheeler Update page 6 & pg. 15- Custodial Supplies
6/5/2014 Gina Wheeler
7/17/2014 Gina Wheeler
6/23/2015 Gina Wheeler
Update for FY2015
Update for FY2015
Update for FY2016
BUDGET SERVICES
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Cobb County School District April 10, 2020
Budget Department .......................................................................................................................................................... 1
Revision Chart ................................................................................................................................................................... 2
Allocation Manual Highlights ........................................................................................................................................ 4
Purchase Orders/Purchase Limits………………………………………………………………………………………………...11
Procurement Cards………………………………………………………………………………………………………………………11
Check Requests…………………………………………………………………………………………………………………………….11
Allocation Sheet Example ............................................................................................................................................ 14
Funding Criteria ............................................................................................................................................................. 16
Chart of Accounts – FY 2015-2016 ........................................................................................................................... 21
Appropriation Unit Suffixes ........................................................................................................................................ 25
Account Code Structure ............................................................................................................................................... 26
Questions and Concerns - Who Do You Call?...................................................................................................................31
TRANSACTION TYPES…………………………………………………………………………………………………………………..34
BUDGET SERVICES
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Cobb County School District April 10, 2020
Welcome to the FY 2016 Cobb County School District School Year. The following are general items of interest concerning the FY 2016 Allocations.
1. FY2016 Per Pupil Instructional Funding
Middle School Instructional Supply Allotment is $40.00 per FTE count.
2. FY2016 Projected Allocation Sheet
For FY2016, financial reports for each school will be available on the Intranet on your Personalized Home
Page/My Personalized Information/My Queries, Financial Analysis 2015. This report contains all allocation accounts and their status in relation to the budget. Each school is requested to use this report as their projected allocation sheet. Please note that the FTE count submitted to the State in October will be used to compute your final allocation figures. As you are aware, your final allocation funding for all categories is subject to change until you receive your final allocation sheet. Please keep this in mind as you spend your funds this fall.
3. FY2016 Media Allocation Funding
For FY2016, there may be a change in the amount of media funding each school will receive. Please contact the Library Media Education department in Digital and Multimedia Learning for information on the media formula.
4. FY2016 School-Focused Staff Development Allocation Funding
For FY2016, there may be a change in the amount of School-Focused Staff Development funding each school will receive. Each school has been given a base amount to begin the school year. Please contact the
Professional Learning department for information on the School-Focused Staff Development formula.
5. FY2016 Local School Billing Account
Each school has Local School Billing accounts, but there are no budgets. Your school will need to submit a local school check to CCSD for the amount of the order before the order will be processed. These accounts can be used for all non-instructional purchases to be funded by Local School funds.
6. Allocated Salary Accounts
All allocated salary accounts should be spent prior to June 30, 2016 and posted no later than July 15, 2016.
If you have any questions, please call Lisa Leach, Director of Disbursement Services, at 770-426-3503.
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Cobb County School District April 10, 2020
7. QBE and Other Standards
Each Principal is responsible for complying with all agency requirements (SACS, QBE, and other accreditation and/or State Standards) for expenditures of allocated funds.
8. Use of Check Requests
Purchase orders and procurement cards should be used whenever possible. Check requests should be used only for those orders that 1) cannot be paid for with the procurement card or 2) cannot be entered as a county purchase order or 3) are for emergency purchases.
When submitting check requests for reimbursement, (1) please include only required documentation to reduce your check request preparation and accounting review time, (2) organize the documentation so it corresponds to the account lines on the check request form, and (3) include your calculator tape with the documentation. Please refer to the check request procedures in the General Financial Procedures Manual.
CHECK REQUEST GUIDELINES

All state and local accounting/purchasing policies must be followed.

All check requests must be typed.

Documentation accompanying the check request purchases - i.e. registration forms, subscriptions, invoices, etc. - must clearly state the cost of reimbursement or payment. Please limit the documentation sent with check requests to required documentation (packing slips, local school reports, etc. are not needed).

For check requests with multiple line items and charge codes, please organize receipts and include adding machine tapes of totals of the items. This assists Budget Services in verification of amounts coded to charge codes and speeds up the processing of the request.

Check requests must have the original form of appropriate documentation (receipts, invoices) before the request can be approved for payment. Photocopies, e-invoices or faxes are not acceptable.

Sales Tax - Government entities are sales tax exempt. Do not request reimbursement for Georgia sales tax. If sales tax is included, the tax amount will be deducted from the total amount of the request. A sales tax Identification Exemption Certificate can be secured from the Intranet
(Financial Services Portal > Form Bank > Accounting) .

Tips will not be reimbursed (Exception: After School Program reimburses tips).

Check requests must be signed by Principal or Administrator responsible for the account. If the responsible administrator wishes to designate signature authority to someone else, Budget
Services must have written notification.
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Cobb County School District April 10, 2020
 Avoid small dollar check requests. Limit check requests to $50 or more. Consolidate school reimbursement requests to limit the number of requests forwarded to Financial Services/Budget
Services. Use the Procurement Card for small dollar purchases.
 DO NOT PURCHASE OR REQUEST REIMBURSEMENT FOR CAPITAL OUTLAY ITEMS WITH A CHECK
REQUEST. Capital Outlay items (furniture and equipment over $1,000) should only be purchased via purchase orders. If county funds will be used, use a county purchase order. If local school funds will be used, either a local school or a county purchase order may be used.
Examples of Check Request Uses

Reimbursements to employees of the school system for approved purchases. Purchase orders cannot be issued to an employee of the school system.

Reimbursement requests to schools for: o Postage - 80% of a school's postage expense may be reimbursed for instructional purposes with appropriate documentation; 100% from transient funds – up to $250 per year. o Home Economics FACS (Family & Consumer Science) instructional supplies o R.O.T.C. reimbursements o After School Program reimbursements
 Doctor and consultant payments for designated pre-arranged special student support services.
 Registration for approved conventions/seminars, etc. Include name of employee in “Reason for
Check” section. Include original registration form if Accounts Payable is forwarding the payment; or include an original conference registration receipt if employee has already attended the session.
After a check request has been properly typed, signed, and dated by the "requestor," it is forwarded to the appropriate department head for approval. Signature by the authorizing budget administrator verifies that all proper accounting, purchasing, and bid procedures and policies have been followed Check requests require the same approval as purchase orders – principals’ or department administrators’ signatures.
Requests without required approval will be sent to the initiator's office for acquisition of signatures before a check will be processed. Signatures must be original; not a photocopy or a stamp. The check request is forwarded to Budget Services in Financial Services for processing.
Other
 Check Request Processing Schedule o Checks are written two times per week – Tuesday and Thursday nights. Check requests must be received in Financial Services by noon each Monday to be processed and mailed on
Wednesday. Check requests must be received in Financial Services by noon each Wednesday to be processed and mailed on Friday. Holidays or official office closings are exceptions.
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Cobb County School District April 10, 2020

Manual Checks o The twice-per-week payment schedule provides sufficient frequency so that requests for check "walk-throughs" are not necessary. The "walk-throughs" are strictly limited to emergencies only because of the staff time required to manually process the request resulting in higher costs. The Chief Financial Officer, the Director of Disbursement Services or the Accounts Payable Manager must approve manual checks. Please send only the required documentation.

Reimbursements o Reimbursements to the school for items paid out of their local funds should include a copy of the local school check and the original receipt/invoice. Reimbursements to an individual should include the original receipt/invoice or, under appropriate circumstances, a front and back copy of the cancelled check or a copy of the charge card statement. Please send only the required documentation.
Check requests that are not completed correctly will be returned. A form letter (see example on page 9) will accompany the returned check request documenting what needs to be completed before a check can be issued. All the above guidelines should be followed in order to receive a check promptly.
Check requests cannot be used for purchases of, or reimbursements for Capital Outlay items
(furniture or equipment costing $1,000 or more). Computers, printers, interactive boards, i-Pads and LCD projectors are considered Capital Outlay regardless of price. Use purchase orders for all
CAPITAL OUTLAY purchases
BUDGET SERVICES
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Cobb County School District
April 10, 2020
BUDGET SERVICES
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Cobb County School District April 10, 2020
EXAMPLE MEMO
COBB COUNTY SCHOOL DISTRICT
FINANCIAL SERVICES DIVISION
TO:
FROM:
Howard Siggelko
Warehouse
Mandy Wissing –Director of Budget Services
Becky Beck– Budget Manager
Amy Chang – Budget Analyst
DATE:
SUBJECT:
September 13, 2011
Check Request Return Form - FS-128
COMMENT(s): The attached check request is being returned to you because your signature was omitted. Please sign as the authorized department head and return the check request to our office. Thank you.
__
X
A Budget Adjustment is required.
Incorrect charge code is being used --- see Chart of Accounts.
Appearance of Check Request, strikeover or deletions --- please retype. supporting documents omitted – original receipt/invoice – copies of registration –contract –check
Improper signature for Department Head Approval
The “Account” is over budget
All Check Requests must be typed.
Please correct the enclosed check request and return it to Budget Services. If you have any questions, please feel free to contact Gina Wheeler at 770-426-3312. Thank you.
BUDGET SERVICES
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Cobb County School District April 10, 2020
Reminder: Check requests cannot be used for purchases of, or reimbursements for, CAPITAL OUTLAY items (furniture or equipment costing $1,000 or more). Computers, printers, interactive boards, i-Pads and LCD projectors are considered Capital Outlay regardless of price. Use purchase orders for all CAPITAL
OUTLAY purchases.
9. FY2016 Account Code Changes
Please refer to the Chart of Accounts on pages 21 - 24 to ensure correct usage of charge codes.
10. Spending Deadline
All purchase orders to be charged to FY2016 county funds must be entered and fully processed in accordance with current Financial Guidelines. These guidelines/deadlines will be distributed to all
Principals, Secretaries, and Bookkeepers via email in the Spring. Any purchase order not fully processed by the deadline will be charged to FY2017 county funds.
All check requests must be received by Budget no later than June 30, 2016. Check requests submitted with incomplete or improper documentation will be charged to FY2017 county funds once complete and correct documentation has been received.
The Budget Department is available to help you with your county allocation accounts. If you have questions or concerns, please do not hesitate to contact Gina Wheeler, Middle and High School Budget
Coordinator at 770-426-3312. If you have questions concerning purchase orders, please call Procurement
Services at 770-590-4524.
BUDGET SERVICES
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Cobb County School District April 10, 2020
Purchase Orders/Purchase Limits

Required for Capital Outlay items - Furniture or Equipment purchases of $1,000 or more. Computers, printers, interactive boards, i-Pads and projectors are considered Capital Outlay regardless of price.

Purchases less than $1,000 and not already on contract may be made using best judgment at the school or department level without multiple quotes.

Purchases between $1,000 and $9,999.99 and not already on contract may be handled at the school or department level. Two quotes are necessary and should be kept on file and logged at the school or department whether a purchase order is used or not.

Purchases of $10,000 or more and not already on contract MUST be processed through Procurement
Services unless Academic Prerogative applies.
 Purchases citing Academic Prerogative are not subject to prior approval by Procurement Services, however Procurement may challenge use of this or other exceptions to full and open competition.
Refer to CCSD Purchasing Regulations located on the Procurement Services website for the complete definition of Academic Prerogative.

Sole Source purchases of $10,000 or more must receive prior approval from Procurement Services.
The Sole Source Justification Form located on the Procurement Services website must be completed, submitted and approved prior to PO entry.
Procurement Cards
 Use the card for small dollar items - less than $50
 Up to a maximum of $2,000 for each transaction

Maximum of $5,000 total monthly

CANNOT BE USED FOR THE FOLLOWING o Personal purchases or cash withdrawals o Capital Outlay Items and SPLOST (Exception: Approved FINISHES accounts); All iPads, computers, printers, interactive white boards and LCD projectors are considered capital outlay regardless of cost. o Administrative Travel Expenses when paid by county allotment funds o Gift cards (Including ITune gift cards) – when paid by county allotment funds o Purchase of any type of service o Sales tax o Purchase of items on the Contract List (Exceptions: Items designated as “P-card Approved” on the
Contact List)
Exceptions: Office supplies, Art supplies and Custodial supplies. Other exceptions listed in the
Procurement Card Manual within the Financial Services University on the District’s Financial
Services website.
 Use of the card is required for purchases of OfficeMax items except when purchasing capital outlay items.

All Procurement guidelines/Purchase Limits stated above still apply.
BUDGET SERVICES
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Cobb County School District April 10, 2020
Check Requests
 Use only when purchase orders, procurement cards, and contracts cannot be used. Cannot be used for

Capital Outlay items (furniture or equipment, $1,000 or more; computers, i-Pads, printers, interactive boards or projectors).
 Check requests MUST have the original receipts, invoices and order forms attached. No photocopies, faxes or credit card receipts.

Registration forms should state clearly the cost of the workshop or conference.

Georgia sales tax will not be reimbursed. Tips will not be reimbursed ( Exception: Tips will be
 reimbursed for After School Program purchases ).

Must be signed by principal or administrator responsible for the account.

All Procurement guidelines/Purchase Limits stated above still apply.
DO NOT request reimbursements for Capital Outlay. Capital Outlay items must be purchased with a purchase order.

Payroll accounts including travel object codes 5801 and 5804 should be sent to Payroll.

Include invoice # in the box provided if available. Attach original and copy (folded & stapled to back of form) to the check request.
Performance Contracts / Contracted Services

Contracts should be processed on a FS-213 Performance Contract and paid with a FS-212 Contract
Remittance Form. If a vendor requires that their contract be utilized or included with the FS-213, it may require legal review. Contact Procurement Services for assistance. Forms FS-214 and FS-215,
Contractor Affidavit and Subcontractor Affidavit, may also be required.

Approvals are needed according to the following guidelines: o $200,000 and above – Board (unless on Board Pre-Approved list) o $10,000 and above - o $1.00 to $9,999.99 -
Senior Staff Member & Superintendent
Central Offices – Department Head & Senior Staff
Member or designee o Contracts for staff training
Schools – Principals & Area Assist Supt
Director of Professional Learning
 All signatures must be obtained on the FS-213 and a contract number before a vendor begins any work. All signatures must be original in order for payment to be made on a contract .

Forms FS-213 should be sent to Budget Services and FS-212 should be sent to Rhonda Harris for processing. Contracts are not needed for rental of facilities unless other services are included, i.e. food, consultants.
 Contracts for services less than $1,000 and not already on an existing contract/bid may be handled using best judgment at the school or department level without multiple quotes.
 Contracts for services between $1,000 and $9,999.99 and not already on an existing contract/bid may be handled at the school or department level. Two quotes are necessary and should be kept on file and logged at the school or department.
BUDGET SERVICES
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Cobb County School District April 10, 2020

Contracts for services of $10,000 or more and not already on an existing contract/bid MUST be processed through Procurement Services unless Academic Prerogative applies.

Purchases citing Academic Prerogative are not subject to prior approval by Procurement

Services, however; Procurement may challenge use of this or other exceptions to full and open competition. Refer to the CCSD Purchasing Regulations located on the Procurement Services website for the complete definition of Academic Prerogative.
 Sole Source purchases of $10,000 or more must receive prior approval from Procurement Services.
The Sole Source Justification Form located on the Procurement Services website must be completed, submitted and approved prior to submitting contract for approval.
BUDGET SERVICES
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Cobb County School District April 10, 2020
SCHOOL:
PRINCIPAL:
Middle School
School Principal
INSTRUCTIONAL FUNDING
A
INSTRUCTIONAL SUPPLY ALLOTMENT
Per Pupil Allocation
COBB COUNTY SCHOOL DISTRICT
FINANCIAL SERVICES DIVISION
2015-2016 FINAL ALLOCATIONS
STUDENT COUNT:
REGULAR:
SPECIAL ED:
TOTAL FTE:
$40.00 Per Pupil X Total FTE
New School Additional Allocation
Computer Lab Supplies
Other
Allocation Sheet Adjustment
Transient Allotment
0100- ZZZ-1101-1081-6101-0XXX
B TEACHER DISCRETIONARY ALLOTMENT $300 + (.03 Per Pupil X Total FTE)
0100-ZZZ-1102-1081-6101-0XXX
C
BAND, CHORUS, ORCHESTRA ALLOTMENTS
0100-ZZZ-1103-1081-6101-0XXX
SUB-TOTAL
D
GUIDANCE ALLOTMENT [(.45X500 Students) + (.08 X Remaining Students)]
0100-ZZZ-1106-1081-6101-0XXX
E
CUSTODIAL SUPPLIES
NET INSTRUCTIONAL SUPPLY ALLOTMENT
0100-ZZZ-1104-1081-6101-0XXX
0100-ZZZ-1105-1081-6101-0XXX
0100-ZZZ-2620-6603-6101-0XXX
BAND
CHORUS
ORCHESTRA
0 FY 2016 FY 2015
0 FINAL YEAR END
0 ALLOTMENT ENCUMBRANCE TOTAL
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0 $0 $0
$0 $0 $0
$0 $0 $0
BUDGET SERVICES
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Cobb County School District
PERSONNEL ALLOTMENT
TOTAL INSTRUCTIONAL FUNDING
F
COUNSELOR-4 EXTRA DAYS/SUMMER
0100-ZZZ-1000-7704-1731-0XXX
G
SUPPLEMENTAL CLERICAL
0100-ZZZ-2400-7704-1422-0XXX
H
CUSTODIANS/CONTRACT SERVICES
0100-ZZZ-2620-6603-1861-0XXX
0100-ZZZ-2620-6603-3001-0XXX
OTHER ALLOTMENTS
I
GIFTED
TOTAL PERSONNEL FUNDING
0100-ZZZ-1115-2111-6101-0XXX
J
MIDDLE SCHOOL EXPLORATORY
0100-ZZZ-1123-1081-6101-0XXX
K
SCHOOL FOCUSED STAFF DEVELOPMENT
0100-ZZZ-2210-1210-1131-0XXX
L
DRAMA
M
MEDIA MATERIALS
0100-ZZZ-2221-1310-6421-0XXX
TOTAL OTHER FUNDING
TOTAL ALLOCATIONS
BUDGET SERVICES
FY 2016 Allocation Manual Middle Schools
April 10, 2020
$0
$0
$0
$0
$0
$0
$0 $0
$0 $0
$0 $0
$0 $0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0 $0 $0
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Cobb County School District April 10, 2020
FY2016 MIDDLE SCHOOL ALLOCATIONS FUNDING CRITERIA
A. INSTRUCTIONAL SUPPLY ALLOTMENT:
SUPPLIES &
EQUIPMENT
Per pupil Allocation (6-8) $22.00 must be spent on
$ 40.00 instructional materials.
A maximum of $18.00 may be used for instructional equipment and supplies from per pupil allocation. If the maximum amount is spent on instructional equipment, then funds will not be available for office supplies.
The non-instructional supply account (Activity 9990) may be used only for limited expendable school office supplies (no software, equipment, furniture, or travel).
80% of school postage expense for instructional purposes may be reimbursed with appropriate documentation.
COMPUTER LAB SUPPLIES
ALLOCATION SHEET
ADJUSTMENT
TRANSIENT ALLOTMENT
$ 2.00
$250.00
$608 Per Middle School for lab materials.
Additional $1,400 for lab supplies for Campbell, Garrett, and
Lindley Middle Schools.
Any miscellaneous adjustment
The Student Transient Percentage is calculated by dividing the total number of students enrolled and withdrawn after the first day of school by the total number of students enrolled during the school year including the first day of school.
Additional per transient pupil
Per school postage allowance
BUDGET SERVICES
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Cobb County School District
B. TEACHER DISCRETIONARY
ALLOTMENT
C. BAND, CHORUS AND
ORCHESTRA ALLOTMENTS
BAND, ORCHESTRA AND
CHORUS SUPPLIES/
EQUIPMENT
D. GUIDANCE ALLOTMENT
E. OPERATIONS ALLOTMENT
BUDGET SERVICES
FY 2016 Allocation Manual Middle Schools
April 10, 2020
$300.00 plus $.03 per pupil x total enrollment
Board-approved funds to be administered using the following guidelines:
1. Funding Criteria
A base allotment of $300 per school has been allotted to each middle school plus $.03 per pupil, multiplied by the FTE count.
2. Monies must be spent for instructional purposes and are limited to the following categories:
- Equipment for instructional purposes
- Computers/software to be used by teachers for
instruction
- Professional conferences to be attended by
teachers
- Substitutes for teachers attending conferences
- Supplies/materials to be utilized by teachers
- Honorariums for lecturers on topics of a
professional nature (Contract for Services Form -
FS 213 and Contract Remittance Form - FS 212
must be submitted for payment)
The supervisors for band/chorus/orchestra will allocate the dollar amounts for band, chorus and orchestra as separate budgets.
Board approved funds are divided among the high schools. A base amount is designated for all schools by applicable program category (band, chorus, orchestra). For each program, half of the total budget is divided between schools. The remaining half is distributed according to student enrollment in each program.
Contact the Supervisors of Band/Orchestra or Chorus for individual school calculations.
This allotment is for guidance materials to be used with students and parents.
This allotment is for custodial supplies (no equipment) and repairs. Funds are allotted according to square footage by
Maintenance/Operational Support.
Page 17 of 34

F.
Cobb County School District
PERSONNEL ALLOTMENT:
COUNSELORS
4 EXTRA DAYS/SUMMER
April 10, 2020
Each school is allotted four extra days to prepare records for high school, register new students, request records, prepare class lists, file, conference and advise students and parents.
This work should take place after post-planning and/or prior to pre-planning.
H.
G. SUPPLEMENTAL CLERICAL
CUSTODIANS
CUSTODIAL CONTRACT
SERVICES
OTHER ALLOTMENTS:
I. GIFTED TEACHERS
Schools are allotted funds for supplemental clerical assistance.
Funds can be used for assistance with teachers or school office staff. Post on the on-line supplemental pay screen.
Each school is allotted custodial salaries based on the number of custodial positions allotted by Maintenance. Payroll will automatically deduct the salaries from the appropriate accounts. (Questions concerning your custodian allotment should be addressed to Maintenance/Operational Support.)
Hours for unfilled custodial positions may be used for custodial contract services performed by an outside company.
The cost of hours used in excess of the allotted amount must be reimbursed from school funds.
Schools are allotted funds based on the number of Gifted teacher positions to be used for Gifted supplies, software, technology and equipment. Gifted funds are dedicated funds intended specifically for use with the Gifted programs. These funds are supplemental to instructional supply funds. For further information, please contact Advanced Learning
Programs Supervisors.
J. MIDDLE SCHOOL EXPLORATORY Middle School Exploratory Funds are allotted to select schools to support their practical arts exploratory programs, including
Business Education, Career Connection, Family and Consumer
Science and Explorations in Technology. The supervisor for
Curriculum and Instruction will allocate the dollar amounts as separate budgets.
BUDGET SERVICES
FY 2016 Allocation Manual Middle Schools Page 18 of 34

Cobb County School District
K. SCHOOL FOCUSED
STAFF DEVELOPMENT
The State Staff Development
Policy can be found at the
Georgia DOE website.
For those schools receiving
Charter School Staff
Development funds, please contact Professional
Development for more information.
L. DRAMA
(THEATRE-DANCE)
M. MEDIA MATERIALS
BUDGET SERVICES
FY 2016 Allocation Manual Middle Schools
April 10, 2020
To obtain funding for School Focused Staff Development
(SFSD), each SFSD activity must be clearly described in the
“Strategies” column on the School Improvement Action Plan
(SIAP) and SFSD funds must be identified as a means of financing the SFSD activities in the “Resources” column of the
SIAP. School Focused Staff Development funds are State funds that must be used in strict accordance with State guidelines.
Funds may be used for:
1. Substitute Pay/Release Time for teachers to participate in staff development activities such as teacher training, study groups, workshops, conferences, observation, visitations
(state funds may not be used for planning time).
2. Supplies and Materials for teacher training (State staff development funds may not be used to purchase materials for student use).
3. Registration for staff to attend workshops/conferences.
4. Instructors’ Pay for Cobb County employees who are working off-contract.
5.
Contract Services for non-Cobb employees who are providing training/teaching.
Financial Procedures for SFSD
1. Substitute Pay/Release Time: A service report module with teacher's absence for in-service is submitted to Payroll.
2. Supplies and Materials: Use a county purchase order or
Procurement card to purchase supplies.
3. Registration: A Request for Check (FS118) with Principal’s signature and completed registration form plus any other information on workshop/conference is submitted to
Financial Services for processing; Procurement card.
4. Instructors’ Pay: A Supplemental Pay form (FS187) should be submitted to the Payroll Department. (Principal signature required).
5. Contract Services: Follow instructions provided with the
Performance Contract form (FS-213) and Contract
Remittance form (FS-212).
Funds allotted for supplies such as scripts, tapes, and make-up kits.
Contact the Library Media Education Department Supervisor.
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Cobb County School District
PLEASE NOTE:
April 10, 2020
1. Each Principal is responsible for complying with all agency requirements (SACS, QBE and other accreditation and/or State Standards) for expenditures of allocated funds.
2. Remember to decrease the amount of your magazine orders submitted in April of the prior year from your media allocation.
BUDGET SERVICES
FY 2016 Allocation Manual Middle Schools Page 20 of 34

Cobb County School District
A
INSTRUCTIONAL SUPPLY ALLOTMENT - APPROPRIATION UNIT - IM#
0100-ZZZ-1101-1081-6101-0XXX Instructional Supplies
0100-ZZZ-1101-1081-6111-0XXX Instructional Supplies – Technology Related
0100-ZZZ-1101-9990-6101-0XXX Non-Instructional Supplies
0100-ZZZ-1101-9990-6111-0XXX Non-Instructional Supplies-Technology Related
0100-ZZZ-1101-1081-6121-0XXX Computer Software
0100-ZZZ-1101-1081-6151-0XXX Furniture and Equipment less than $1,000
0100-ZZZ-1101-1081-6155-0XXX Furniture and Equipment $1,000 to $4,999.99
0100-ZZZ-1101-1081-6161-0XXX Computer Equipment less than $1,000
0100-ZZZ-1101-1081-6165-0XXX Computer Equipment $1,000 to $4,999.99
0100-ZZZ-1101-1081-7301-0XXX Furniture and Equipment $5,000 and over
0100-ZZZ-1101-1081-7342-0XXX Computer Equipment $5,000 and over
B
TEACHER DISCRETIONARY ALLOTMENT - APPROPRIATION UNIT - IM#
0100-ZZZ-1102-1081-1131-0XXX Substitute Teachers
0100-ZZZ-1102-1081-3001-0XXX Contracted Services
0100-ZZZ-1102-1081-5801-0XXX Local Mileage
0100-ZZZ-1102-1081-5804-0XXX Travel
0100-ZZZ-1102-1081-6101-0XXX Instructional Supplies
0100-ZZZ-1102-1081-6111-0XXX Instructional Supplies-Technology Related
0100-ZZZ-1102-1081-6121-0XXX Computer Software
0100-ZZZ-1102-1081-6151-0XXX Furniture and Equipment less than $1,000
0100-ZZZ-1102-1081-6155-0XXX Furniture and Equipment $1,000 to $4,999.99
0100-ZZZ-1102-1081-6161-0XXX Computer Equipment less than $1,000
0100-ZZZ-1102-1081-6165-0XXX Computer Equipment $1,000 to $4,999.99
0100-ZZZ-1102-1081-7301-0XXX Furniture and Equipment $5,000 and over
0100-ZZZ-1102-1081-7342-0XXX Computer Equipment $5,000 and over
0100-ZZZ-1102-1081-8102-0XXX Registration
April 10, 2020
BUDGET SERVICES
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Cobb County School District
C
BAND ACCOUNTS - APPROPRIATION UNIT - IM#
0100-ZZZ-1103-1081-6101-0XXX Band Supplies
0100-ZZZ-1103-1081-6111-0XXX Instructional Supplies-Technology Related
0100-ZZZ-1103-1081-6121-0XXX Computer Software
0100-ZZZ-1103-1081-6151-0XXX Furniture and Equipment less than $1,000
0100-ZZZ-1103-1081-6155-0XXX Furniture and Equipment $1,000 to $4,999.99
0100-ZZZ-1103-1081-6161-0XXX Computer Equipment less than $1,000
0100-ZZZ-1103-1081-6165-0XXX Computer Equipment $1,000 to $4,999.99
0100-ZZZ-1103-1081-7301-0XXX Furniture and Equipment $5,000 and over
0100-ZZZ-1103-1081-7342-0XXX Computer Equipment $5,000 and over
CHORUS ACCOUNTS - APPROPRIATION UNIT - IM#
0100-ZZZ-1104-1081-6101-0XXX Chorus Supplies
C
0100-ZZZ-1104-1081-6111-0XXX Instructional Supplies-Technology Related
0100-ZZZ-1104-1081-6121-0XXX Computer Software
0100-ZZZ-1104-1081-6151-0XXX Furniture and Equipment less than $1,000
0100-ZZZ-1104-1081-6155-0XXX Furniture and Equipment $1,000 to $4,999.99
0100-ZZZ-1104-1081-6161-0XXX Computer Equipment less than $1,000
0100-ZZZ-1104-1081-6165-0XXX Computer Equipment $1,000 to $4,999.99
0100-ZZZ-1104-1081-7301-0XXX Furniture and Equipment $5,000 and over
0100-ZZZ-1104-1081-7342-0XXX Computer Equipment $5,000 and over
ORCHESTRA ACCOUNTS - APPROPRIATION UNIT - IM#
C
0100-ZZZ-1105-1081-6101-0XXX Orchestra Supplies
0100-ZZZ-1105-1081-6111-0XXX Instructional Supplies-Technology Related
0100-ZZZ-1105-1081-6121-0XXX Computer Software
0100-ZZZ-1105-1081-6151-0XXX Furniture and Equipment less than $1,000
0100-ZZZ-1105-1081-6155-0XXX Furniture and Equipment $1,000 to $4,999.99
0100-ZZZ-1105-1081-6161-0XXX Computer Equipment less than $1,000
0100-ZZZ-1105-1081-6165-0XXX Computer Equipment $1,000 to $4,999.99
0100-ZZZ-1105-1081-7301-0XXX Furniture and Equipment $5,000 and over
0100-ZZZ-1105-1081-7342-0XXX Computer Equipment $5,000 and over
D
GUIDANCE ALLOTMENT - APPROPRIATION UNIT - IM#
0100-ZZZ-1106-1081-6101-0XXX Guidance Supplies
April 10, 2020
BUDGET SERVICES
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Cobb County School District
E
OPERATIONS ALLOTMENT SUPPLIES – APPROPRIATION UNIT – IM#
0100-ZZZ-2620-6603-6101-0XXX Custodial Supplies
PERSONNEL ALLOTMENT - APPROPRIATION UNIT - JA#
F 0100-ZZZ-1000-7704-1731-0XXX Salary – Counselor - 4 Extra Days/Summer
G 0100-ZZZ-2400-7704-1422-0XXX Salary - Clerical
April 10, 2020
CUSTODIAN/CONTRACT SERVICES-APPROPRIATION UNIT- CUSMXX
H
0100-ZZZ-2620-6603-1861-0XXX Salary – Custodians
0100-ZZZ-2620-6603-3001-0XXX Contract Services
I
GIFTED TEACHERS – APPROPRIATION UNIT GF#
0100-ZZZ-1115-2111-6101-0XXX Gifted Teacher Instructional Supplies
0100-ZZZ-1115-2111-6111-0XXX Gifted Teacher Instructional Supplies - Technology
0100-ZZZ-1115-2111-6121-0XXX Gifted Teacher Software
0100-ZZZ-1115-2111-6151-0XXX Gifted Teacher Equipment less than $1,000
0100-ZZZ-1115-2111-6161-0XXX Gifted Teacher Technology Equipment less than $1,000
MIDDLE SCHOOL EXPLORATORY – APPROPRIATION UNIT – MX#
J
0100-ZZZ-1123-1081-6101-0XXX Instructional Supplies
0100-ZZZ-1123-1081-6111-0XXX Instructional Supplies - Technology Related
0100-ZZZ-1123-1081-6121-0XXX Software
0100-ZZZ-1123-1081-6151-0XXX Furniture and Equipment less than $1,000
0100-ZZZ-1123-1081-6155-0XXX Furniture and Equipment $1,000 to $4,999.99
0100-ZZZ-1123-1081-6161-0XXX Computer Equipment less than $1,000
0100-ZZZ-1123-1081-6165-0XXX Computer Equipment $1,000 to $4,999.99
K
SCHOOL FOCUSED STAFF DEVELOPMENT - APPROPRIATION UNIT - SD#
0100-ZZZ-2210-1210-1107-0XXX Salary - Instructors
0100-ZZZ-2210-1210-1131-0XXX Salary - Substitutes
0100-ZZZ-2210-1210-3001-0XXX Contract Services
0100-ZZZ-2210-1210-6101-0XXX SFSD Supplies
0100-ZZZ-2210-1210-8102-0XXX Registration
DRAMA – APPROPRIATION UNIT - MXXLA
0100-ZZZ-1101-7123-6101-0XXX Drama Supplies
L
0100-ZZZ-1101-7123-6111-0XXX Drama Supplies – Technology Related
BUDGET SERVICES
FY 2016 Allocation Manual Middle Schools Page 23 of 34

M
Cobb County School District April 10, 2020
MEDIA MATERIALS - APPROPRIATION UNIT - MD#
0100-ZZZ-2221-1310-5804-0XXX Travel – Media Specialist
0100-ZZZ-2221-1310-6101-0XXX A.V. Supplies, Media Office Supplies
0100-ZZZ-2221-1310-6111-0XXX A.V. Supplies, Media Office Supplies – Tech Related
0100-ZZZ-2221-1310-6121-0XXX Software
0100-ZZZ-2221-1310-6151-0XXX Furniture and Equipment less than $1,000
0100-ZZZ-2221-1310-6161-0XXX Computer Equipment less than $1,000
0100-ZZZ-2221-1310-6165-0XXX Computer Equipment $1,000 to $4,999.99
0100-ZZZ-2221-1310-6421-0XXX Books & Magazines, Circulation Materials
0100-ZZZ-2221-1310-6422-0XXX Non-Print Media Materials
0100-ZZZ-2221-1310-7342-0XXX Computer Equipment $5,000 and more
0100-ZZZ-2221-1310-8102-0XXX Registration
ACCOUNT CODE FOR LOCAL FUNDING – APPROPRIATION UNIT – LR#
0100-ZZZ-1101-9020-6101-0XXX Local School Billing
NOTE 1:
ZZZ - The Department (Agency) is M (Middle School) plus the last two digits of the school number.
XX – Use last two digits of appropriate school number; XXX - Use appropriate school number.
# See Middle School Suffixes;
NOTE 2:
Account for fluorescent tubes, lights for school building
0100-235-2620-6630-6101-0XXX
BUDGET SERVICES
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Cobb County School District April 10, 2020
SCHOOL #
304
307
308
309
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
333
DEPARTMENT
(AGENCY)
M04
M07
M08
M09
M11
M12
M13
M14
M15
M16
M17
M18
M19
M20
M21
M22
M23
DESCRIPTION
East Cobb Middle
Awtrey Middle
Daniell Middle
Floyd Middle
Griffin Middle
Garrett Middle
Tapp Middle
Dodgen Middle
Pine Mountain Middle
Mabry Middle
Dickerson Middle
McCleskey Middle
Simpson Middle
Lost Mountain Middle
Hightower Trail Middle
Smitha Middle
Durham Middle
SUFFIX
M24
M25
M26
M27
M28
M29
Campbell Middle
Lindley Middle
Cooper Middle School
Palmer Middle School
McClure Middle School
Lovinggood Middle School
M30 Barber Middle School Z
M33 Lindley 6 th Grade Academy AA
T
U
V
W
X
Y
M
N
O
P
Q
R
S
I
J
G
H
K
L
A
D
E
F
BUDGET SERVICES
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Cobb County School District April 10, 2020
FY2016 BUDGETING/ACCOUNTING ACCOUNT CODE STRUCTURE
MIDDLE SCHOOLS
Twenty-three (23) Digit Account Code Structure
OVERVIEW
The QBE Budget/Accounting transactions consist of six block codes (A through F) with twenty-three alpha/digits by which any budget expenditure may be identified. The alpha/digits are grouped into six block codes diagramed below with a definition of each block code.
BLOCK CODE
A B C D E F
0000 000 0000 0000 0000 0000
A. FUND_______________________
B. DEPARTMENT(AGENCY)______________
C. UNIT(ORGANIZATION)_________________
D. ACTIVITY__________________________________
E. OBJECT________________________________________
F. REPORTING CODE_____________________________________
Note: Revenue transactions designate revenue source rather than organization.
DEFINITIONS:
CHART OF ACCOUNT ELEMENTS
A. FUND - A four (4) digit code that identifies a sum of money as a specific resource, which is used for specific, authorized purposes. It provides budgetary control and the preparation of various categorical program reports. For Example: Fund 0100-General Fund
B. DEPARTMENT (AGENCY) - A three (3) alpha/digit code that identifies the individual department/agency responsible for a group of accounts. Element name will be changing from
Agency to Department.
BUDGET SERVICES
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Cobb County School District April 10, 2020
C. UNIT (ORGANIZATION) - A four (4) digit code that identifies the purpose of the transaction and describes the activity for which a service or material is acquired. Unit/Organization includes the activities and actions that are performed to accomplish the objectives of the enterprise. For example: Instruction (1000 Series Codes) is one of the five broad areas and deals directly with the interaction between teachers and students. Element name will be changing from Organization to Unit.
D. ACTIVITY - A four (4) alpha/digit code that identifies specific activities and procedures designed to accomplish a predetermined objective. The Quality Basic Education requires the identification of expenditures by specific designated activity levels. A group of interdependent, closely related, services and/or activities progressing toward or contributing to a common objective or set of allied objectives.
Examples:
ACTIVITY
9990 UNDISTRIBUTED
DESCRIPTION
All transactions which cannot be assigned a specific program code are classified here.
1081 Grades 6-8 Services or materials expended in the teaching/learning process at the designated level.
1210 Staff Development Any Staff Development expenses
1310 Media Centers Activities concerned with the use of all teaching and learning resources, including hardware and content materials. Educational media can be defined as any device or content materials used for teaching and learning purposes. These include printed and non-printed sensory materials.
E.
OBJECT - A four (4) digit code that identifies the nature and goal of an account or transaction describing the specific service or commodity obtained. For example: 6101 identifies the expenditure as instructional materials.
OBJECT
1101
1107
1131
1422
TITLE
Salary-Classroom Teacher
Salary-Teacher Misc.
Salary-Substitute Teacher
Salary-Substitute Clerical
CLASSIFICATION
Classroom teachers salaries
Miscellaneous salaries for teachers
Substitute teachers salaries
Salaries for substitute Clerical Assistance
BUDGET SERVICES
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Cobb County School District
1731
1861
3001
5801
5804
OBJECT
6101
6111
6121
6151
6155
6161
6165
6421
6422
Salary-Counselors
Salary-Custodians
Contracted Services
Local Mileage
Travel Reimbursement
Materials
TITLE
Supplies and Instructional
Technology Related Supplies and
Instructional Materials
Software - Instructional
Furniture and Equipment – Less than $1,000
Furniture and Equipment –
$1,000 to $4,999.99
Computer Equipment -
Less than $1,000
Computer Equipment -
$1,000 to $4,999.99
Media Materials
Non-Print Media Materials
April 10, 2020
Counselors salaries
Custodian salaries
Services performed by individuals/firms with specialized skills & knowledge. Primary reason for contract is the service provided in support of staff development
Discretionary - local mileage reimbursement
Discretionary, Media and Title II expenditures for transportation, meals, hotel and other expenses associated with staff travel as allowable under the adopted travel regulations of the State and LEA
CLASSIFICATION
Expenditures for material items of an expendable nature that are consumed, worn out, or deteriorated in use; or items that lose their identity when combined or imported into different or more complex units or substances. Expenditures for supplies for the operation of the LEA including freight, except library books and periodicals
Technology related supplies, e.g. printer cartridges, internal computer components, computer disks, computer cables, memory sticks, computer speakers, keyboards, mice, installation of computer components and data drops
Commercially prepared software for instructional purposes
Instructional furniture and equipment
Instructional furniture and equipment
Instructional computer equipment
Instructional computer equipment
Expenditures for all print materials. Includes books, magazines, and newspapers.
Expenditures for non-print materials except computer and CD-ROM software; includes DVDs,
BUDGET SERVICES
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Cobb County School District April 10, 2020
7301
7342
8102
Furniture and Equipment,
$5,000 or more
Computer Equipment,
$5,000 or more
Registration
CDs
Furniture and equipment purchases for initial, additional and replacement items for instruction.
Computer Equipment used for instructional purposes.
Funding for registration
F. REPORTING CODE - A four (4) digit code indicating the location/site for which a transaction is enacted, e.g. a computer purchased by Technology for Awtrey Middle School would have a reporting code of 0307.
In summary, no single set of codes can give the complete transaction information required by QBE.
The Fund, Department (Agency), Unit(Organization), Activity, Object, and Reporting Code codes are combined to provide information and allow extraction of fiscal data for minimum reporting purposes required by law.
When classifying a transaction such as expenditure, answering the following questions will assist in proper application of the codes:
1. (Q) How is the expenditure financed? (A) Fund
2. (Q) What is the division/department or school code? (A) Department (Agency)
3. (Q) Why was the expenditure made? (A) Unit (Organization)
4. (Q) What level or area are the students benefited? (A) Activity
5. (Q) What was purchased? (A) Object
6. (Q) Where is the beneficiary of the expenditure located? (A) Reporting Code
BUDGET SERVICES
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Cobb County School District April 10, 2020
Appropriation
In the financial accounting system, accounts are in groups called appropriations. Administrators and principals have flexibility to spend their funds in various accounts within the respective appropriation. A budgeted amount is often loaded to Supplies, 6101; however, actual expenditures may be expended from other accounts. As long as the entire appropriation is within budget limits, the system will accept additional expenditures to non-budgeted “zero budget” or over-budget accounts. For example:
Charge Code Appropriation Description
0100-M07-1101-1041-6101 ISZ
0100- M07-1101-1041-6121 ISZ
0100- M07-1101-1041-6151 ISZ
Appropriation Total ISZ
Supplies
Software
Equipment
Current
Budget
500
0
1000
Instructional 1500
Expended Encumbered Available
200
75
995
1270
15
43
152
210
285
-118
-147
20
Although the Software and Equipment account lines are over-budget, the appropriation still has available funds ($20), therefore the appropriation is within budget.
Accounts with available funds are subsidizing other accounts within an appropriation when a zero budget is utilized or budgeted account lines are over budget. A budget administrator may choose to overspend a budgeted line or to set up zero budgets within an appropriation unit to purchase items that were previously not budgeted. If a zero budget is desired, the Principal or Administrator should contact Budget Services to request a zero budget be set up for a particular account.
BUDGET SERVICES
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Cobb County School District April 10, 2020
Financial Services Technology Support
Elementary Schools
Middle Schools
High Schools
Vendor Contact Person Phone
Aa-Am, C, P, R
McGraw-Hill
Utilities
An-Az, K, L, Q, S, X, Y, Z
Utilities
Kyle Matthews
Steve Blalock
770-426-3317
770-590-4527
BUDGET SERVICES
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Cobb County School District
B, H, I, J
Office Max
D, E, F, G
M, N, O, T, U, V, W
Lunchroom
Lunchroom
Donna Cannon
Ellen Cox
Lynne Williams
Orville Owens
Pam Payne
April 10, 2020
770-590-4536
770-590-4579
770-590-4521
770-590-4572
770-514-3814
Performance Contracts Rhonda Harris 770-426-3318
BUDGET SERVICES
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Cobb County School District April 10, 2020
OfficeMax Orders
BUDGET SERVICES
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Cobb County School District April 10, 2020
Transaction Type
Purchase Orders
Procurement Cards
Check Requests
Office Max Orders
Contracts
BUDGET SERVICES
FY 2016 Allocation Manual Middle Schools
Description/Uses
The use of purchase orders is the best way to spend funds and should be utilized as much as possible for the following reasons:
A Procurement Card is a VISA credit card used to purchase goods.
Procurement Cards are generally used to facilitate small dollar purchases.
Reminder – Capital Outlay items cannot be purchased or reimbursed with a procurement card.
Contact
Procurement Services
Accounting Services
A county check request should only be used for expenditures if a purchase order, performance contract or the
Procurement Card cannot be used.
Capital Outlay items cannot be purchased or reimbursed with a check request.
OfficeMax is the CCSD approved vendor for office supplies. You can request an OfficeMax catalog of available items to purchase. Orders can now be placed via the Internet and must use Procurement Card.
Form FS-213, FS-214, FS-215
Performance Contract must be completed prior to services being rendered and a form FS-212 Contract
Remittance Form is used to remit payment for all contracts.
Budget Services
Customer Service
Accounts Payable
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