2016/17

Sherry Gladin Director – Fiscal Services Jacqueline Rojas Assistant Director – Fiscal Services

ABC’s and 123’s of Site Budgets

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Table of Contents DISTRICT BUDGET DEVELOPMENT ........................................................................................................................ 2

AVERAGE DAILY ATTENDANCE .............................................................................................................................. 5

ACCOUNT CLASSIFICATIONS ................................................................................................................................. 7

FUND CODES ............................................................................................................................................. 9

RESOURCE CODES ................................................................................................................................... 10

GOAL CODES ........................................................................................................................................... 12

FUNCTION CODES ................................................................................................................................... 13

OBJECT CODES ........................................................................................................................................ 15

SITE CODES .............................................................................................................................................. 17

DISTRICT CODES ...................................................................................................................................... 19

IS IT A SUPPLY OR EQUIPMENT? ......................................................................................................................... 20

SCHOOL SITE SUPPLY & EQUIPMENT ALLOCATIONS .......................................................................................... 21

SCHOOL SITE BUDGET CYCLE .............................................................................................................................. 23

CENTRAL OFFICE BUDGET CYCLE ........................................................................................................................ 25

REALLOCATION PROCEDURES (BUDGET TRANSFERS) ........................................................................................ 27

SUPPLEMENT NOT SUPPLANT ............................................................................................................................ 29

CALCULATING SALARIES AND BENEFITS ............................................................................................................. 30

INDIRECT COSTS .................................................................................................................................................. 32

CARRYOVERS ....................................................................................................................................................... 34

BCSD CONTACT LIST FOR CATEGORICAL PROGRAMS ......................................................................................... 35

ADMINISTERING GRANT DOLLARS ...................................................................................................................... 37

ACCESSING THE BUSINESS SYSTEM MENU ......................................................................................................... 44

FREQUENTLY ASKED QUESTIONS ........................................................................................................................ 64

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DISTRICT BUDGET DEVELOPMENT

Budget Development Schedule: • January: Proposed Governor’s Budget for following fiscal year – beginning July 1 • April – June: Presentations to the Board of budget needs for following year • May – June: Direction from Board • June Board Meeting: Public hearing on proposed budget and proposed LCAP • 2nd June Board Meeting: Formal budget and LCAP adoption • Budget revision must be submitted within 45 days after the State budget is adopted • December 15th: First Interim financial reporting period • March 15th: Second Interim financial reporting period

How are revenue and expenditure projections established? There are many unpredictable factors affecting revenue and expenditures. It is important to develop and utilize budget guidelines and assumptions based on the best information available at the time the budget is adopted.

• The following are examples of budget guidelines: o The prime consideration in developing the budget shall be to provide a basic

education program that meets district and State standards at all grade levels and which supports district goals and objectives.

o Updates to the Local Control and Accountability Plan are reflected in the budget.

o New one-time income shall be identified and shall be appropriated only to support expenditures that are of a non-recurring nature.

o The budget shall include a General Fund Reserve for Economic Uncertainty of no less than 3% of the total General Fund expenditures.

• The following are some examples of budget assumptions in the 2016/17 adopted

budget: o Estimated LCFF ADA: 28,873.59 o LCFF funding gap closure: 54.84% o Projected unduplicated %: 88.93% o COLA on State Special Education and Child Nutrition programs: 0% o COLA on all other State programs: 0% o COLA on all Federal programs: 0% o Includes service of the salary schedule – steps and columns o One-time discretionary state funding based on $214 per 2015/16 P-2 ADA

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The Total Budget: The adopted budget should be considered a “financial snapshot” on the date it is adopted. As variables change, formal adjustments approved by the Governing Board are made throughout the course of the year.

The “Total Budget” includes the beginning balance and all anticipated income for the year. The “Ending Balance” is the resources that remain after expenditures are deducted from the total budget amount. The ending balance is also referred to as the District’s “Reserve.”

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The General Fund ending balance or “reserve” is broken down into seven basic parts as follows:

• Stores $ 148,744 • Revolving Fund $ 89,000 • Restricted Carryover $ 553,765 • Committed $ 0 • Assigned $ 0 • Economic Uncertainties $ 10,626,564 • Unassigned Reserve $ 63,243,942

District Reserve

Stores

Revolving Fund

Restricted Carryover

Committed

Assigned Economic

Uncertainties

Unassigned

Cash value of the warehouse inventory

Money set aside for emergency needs

Restricted funding carried over to the next year

Amounts formally designated by the Board for a specific purpose

Amounts which the Board or its designee intends to use for a specific purpose

State mandated 3% of total anticipated expenditures

Remaining balance not otherwise designated

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AVERAGE DAILY ATTENDANCE

How average daily attendance (ADA) is computed: • The period that is used to calculate ADA is from the first day of school through the last

school month ending on or before April 15th. • The average daily attendance is calculated by dividing the total number of days of

attendance each period by the number of days taught during the period. • Example:

o Maria has perfect attendance Calculation: 138 days attended divided by 138 days available = 1.0 ADA

o Johnny only attended 131 days of the 138 days available Calculation: 131 days attended divided by 138 days available = .95 ADA

How average daily attendance (ADA) generates revenue: • Local Control Funding Formula:

The 2013/14 State Budget Act replaced the previous K-12 finance system with a new Local Control Funding Formula (LCFF). LCFF creates base, supplemental and concentration grants in place of the previous finance system which consisted of revenue limits and state categorical programs. The dollar amount per ADA funded through the LCFF base, supplemental and concentration grants vary based upon grade span: TK-3, 4-6 and 7-8. For this example we will focus on the base grant and assume Maria and Johnny are 4th graders, falling under the 4th – 6th grade span.

o Maria’s attendance generated $7,189 in base revenue. 1.0 ADA x $7,189 4th-6th base grant per ADA = $7,189

o Johnny’s attendance generated $6,830 in base revenue. .95 ADA x $7,189 4th-6th base grant per ADA = $6,830

There was a loss of $359 of possible revenue.

• Financial Effect on LCFF base grant: o 100% of student attendance (grades TK-8) =$218,193,062 o 95% of student attendance (grades TK-8) =$207,283,409

Difference: =$ 10,909,653

*In addition to losing $10,909,653 in base revenue, $4,496,661 in supplemental, concentration and grade span adjustment revenue is lost as well.

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Other revenue sources generated by average daily attendance (ADA): • Special Education:

o 100% of student attendance: 30,382 x $542 = $16,467,044 o 95% of student attendance: 28,863 x $542 = $15,643,746

Difference = $ 823,298 • Lottery:

o 100% of student attendance: 30,382 x $181 = $5,499,142 o 95% of student attendance: 28,863 x $181 = $5,224,203

Difference = $ 274,939 • Mandate Block Grant:

o 100% of student attendance: 30,382 x $28 = $850,696 o 95% of student attendance: 28,863 x $28 = $808,164

Difference = $ 42,532

Tools available to increase average daily attendance (ADA): • Monitor absence rates using the MYATT120 report on Complete School:

o Site specific report that provides the data needed to compare percentage of attendance per month at a site with the target percent along with what would be required to reach a higher percent

o Summary report of each class and the percent of attendance for current and prior months

• Utilize wellness centers and nurses to prevent illness related absences and follow up on sick students.

• Utilize FACE liaisons to contact parents and follow up on chronically absent students.

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Current Year (0 always indicates current year)

Title I (Funding Source)

General Fund (fund paid from)

ACCOUNT CLASSIFICATIONS

The Standardized Account Code Structure (SACS) shown in this section describes the assignment of account code fields by the California Department of Education and the Bakersfield City School District. If a new categorical project or grant is funded for a BCSD school site, district Fiscal Services staff will work with the school site staff to develop the budget and assign the appropriate account codes to each budget line item. District staff will enter the account codes and budget allocation amounts into the district computer and then notify the school site when the budget is ready for use.

The account classification is made up of different identifying components.

• A) Fund: The accounting systems of school districts are organized and operated on a fund basis. BCSD has 12 funds.

• B) Resource: A resource code is assigned to identify the funding sources of a program. • C) Year Code • D) Goal: Defines an objective or set of objectives, i.e., regular education, staff

development, special education. • E) Function: Indicates the type of activity, i.e., instruction, administration, pupil

services. • F) Object: Classifies expenditures according to the types of items purchased or service

obtained. It classifies revenues by the general source and type of revenue. • G) Location: Identifies the site. • H) District Code: Further identifies the object code, i.e., substitutes, extra time.

A B C D E F G H

01 3150 0 1110 1000 1100 018 01

K-12 Education (Objective) Instruction (Purpose)

Certificated Teacher Hills School

Extra Time

OBJECT

Fund RESOURCEPROJECT

YEAR

GOAL FUNCTION

Location DistrictCode Unassigned

OBJECTOBJECT

FundFund RESOURCERESOURCEPROJECT

YEARPROJECT

YEAR

GOALGOAL FUNCTIONFUNCTION

LocationLocation DistrictCode

DistrictCode UnassignedUnassigned

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Standardized Account Code Structure Layout

FIELD XX XXXX X XXXX XXXX XXXX XXX XX FUND RESOURCE (Project/Reporting) PROJECT YEAR GOAL FUNCTION (Activity) OBJECT SITE DISTRICT CODE

Use of Standardized Account Code Structure The following graphic highlights the use of each field for expenditure accounts.

Fund, Resource, Goal, Function, and Object must be coded for all expenditure transactions. Project Year must be coded for expenditure transactions when more than one federal project of the same type occurs in the LEA fiscal year.

Coding of Site is not required at the State level, however, BCSD does require site coding.

Fund

Resource (Project/ Reporting) XXXX

Project Year X

Goal X

Function (Activity) XXXX

Object XXXX

Site XXX

District Code XX

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FUND CODES

The District’s accounting system is organized and operated on a fund basis. Each fund code represents a separate activity or objective carried out by the District. All school districts are required to utilize fund accounting in order to demonstrate compliance with legal, budgetary and contractual provisions associated with the use of public funds. 01 General Fund 12 Child Development Fund 13 Cafeteria Fund 15 Pupil Transportation Equipment Fund 20 Special Reserve Fund for Postemployment Benefits 21 Building Fund 25 Capital Facilities Fund 35 Schools Facilities Fund 40 Special Reserve Fund for Capital Outlay Projects 66 Warehouse Revolving Fund 67 Self-Insurance Fund

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RESOURCE CODES

The resource code is used to classify revenues and resulting expenditures in accordance with restrictions or special reporting requirements placed on the funding source by law or regulation. Resource codes can be classified as either restricted or unrestricted. Restricted revenues (resource codes 2000-9999) are those funds that are legally restricted for a specific purpose. Examples of restricted funds include Title I, Special Education and After School Learning and Safety (ASES). Unrestricted revenues (resource codes 0000-1999) are those funds which are not subject to specific constraints and that may be used for any purposes designated by the Board and not prohibited by law. 0000 No Specific Constraints 0016 School Readiness (Contract) 0023 Medi-Cal Administrative Activities (MAA) 0026 Justice Assistance Grant 0027 Next Generation of Educators Initiative 0034 Summer Learning Centers 0040 Attendance Incentive – Restricted 0041 Attendance Incentive – Flexible 0043 LCFF – School Site Allocations – Supplemental/Concentration 0044 LCFF – Supplemental/Concentration 0045 LCFF – School Site Allocations - Base 0046 LCAP - After School Program 0047 LCAP – Extra Curricular Activities 0048 LCAP – Class Size Reduction 0049 LCAP – GATE Program 0060 Leased/Owned Trailer Replacement 0614 Targeted Instructional Improvement Grant 1100 State Lottery 1400 Education Protection Account (EPA) 3010 NCLB – Title I Basic 3060 NCLB – Title I Migrant Education 3061 NCLB – Title I Migrant Education Summer Program 3110 NCLB – Title I Even Start Migrant Education (MEES) 3115 IASA – Title I Program Improvement for Parents 3120 IASA – Title I Grants At Risk Students 3150 NCLB – Title I Schoolwide Programs (SWP) 3310 Special Ed. Basic Grant, Part B, Sec. 611 3315 Special Ed. Preschool, Part B, Sec. 619 3320 Special Ed. Preschool Local Ent., Part B, Sec. 611 3327 Special Ed. Mental Health Plan, Part B, Sec. 611 3345 Special Ed. Preschool Staff Development, Sec. 619 3385 Special Ed. Early Intervention Grants 4035 Title II Part A 4201 Title III Immigrant Education 4203 Title III Limited English Proficiency (LEP) 5640 Medi-Cal Billing Option

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Stat

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Loca

l RESOURCE CODES CONTINUED…

6010 After School Education and Safety (ASES) 6230 California Clean Energy Jobs Act 6264 Educator Effectiveness 6300 Lottery: Instructional Materials 6500 Special Education 6512 Special Education: Mental Health Services 6515 Special Education: Infant Discretionary Funds 7690 STRS On-Behalf Pension Contributions 8150 Ongoing and Major Maintenance Account (RMA) 9010 Other Restricted Local

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GOAL CODES

The goal field defines an objective or a set of objectives for the District. 0000 Undistributed 0014 Deferred Maintenance 1110 Regular Education, K-12 1600 Camp Keep 1905 PE – Additional Compensation 1909 Clubs/Organizations 1910 ITSA/ELT 1915 Strategic Planning 1940 $40 Professional Development Rate 1955 Magnet 4760 Bilingual 4850 Migrant Education 4851 Migrant Education – School Readiness 4925 GATE 5730 Special Education – Preschool 5750 Special Education – Severely Disabled 5770 Special Education – Nonseverely Disabled 8100 Community Services 8500 Child Care Services 9014 After School Activities

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FUNCTION CODES

The function field represents a general operational area of the District and groups together related activities. 0000 Revenues or Balance Sheet 1000 Instruction 1099 Instruction – Teacher Tutor 1110 Special Education – Separate Classes 1190 Special Education – Extended Year 2100 Supervision of Instruction 2110 Instructional Supervision 2120 Instructional Research ID&R 2130 Curriculum Development 2140 Instructional Staff Development 2420 Instructional Media and Library 2490 Other Instructional Resources 2495 Parent Participation 2700 School Administration 3110 Guidance and Counseling 3120 Psychological Services 3130 Attendance and Social Work Services 3140 Health Services 3160 Pupil Testing Services 3600 Pupil Transportation 3700 Food Services 3900 Other Pupil Services 4000 Ancillary Services 4100 School Sponsored Co-Curricular 4200 School Sponsored Athletics 5000 Community Services 7100 Board and Superintendent 7110 Board 7150 Superintendent 7180 Public Information 7200 Other General Administration 7210 General Administration Cost Transfer 7300 Business Services 7400 Personnel & Human Resources Services 7410 General Staff Development 7500 Central Support 7510 Planning, Research, Development and Evaluation 7530 Purchasing 7540 Warehousing and Distribution 7550 Printing and Duplicating

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FUNCTION CODES CONTINUED…

7600 All Other General Administration 7700 Data Processing Services 8100 Plant Maintenance & Operations 8110 Maintenance 8200 Operations 8300 Security 8500 Facilities Acquisition and Construction 8700 Facilities Rents and Leases 9200 Transfers Between Agencies 9300 Inter Fund Transfers

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OBJECT CODES The object field classifies expenditures according to the types of items purchased or services obtained. It classifies revenues by the general source and type of revenue. 1100 Certificated Teachers’ Salaries 1200 Certificated Pupil Support Salaries 1300 Certificated Supervisors’ and Administrators’ Salaries 1900 Other Certificated Salaries 2100 Instructional Aide Salaries 2200 Classified Support Salaries 2300 Classified Supervisors’ and Administrators’ Salaries 2400 Clerical and Office Salaries 2900 Other Classified Salaries 3101 STRS – Certificated 3102 STRS – Classified 3201 PERS – Certificated 3202 PERS – Classified 3301 Social Security – Certificated 3302 Social Security – Classified 3401 Health & Welfare – Certificated 3402 Health & Welfare – Classified 3501 Unemployment – Certificated 3502 Unemployment – Classified 3601 Worker’s Compensation – Certificated 3602 Worker’s Compensation – Classified 3701 Retiree Benefits – Certificated 3702 Retiree Benefits – Classified 4100 Textbooks –District adopted classroom instructional materials in required subjects (CENTRAL OFFICE)

4200 Books Other Than Textbooks –Library books, reference materials, non-adopted curriculum

4300 Supplies –$499 or less per unit- consumable materials, software licenses, food items, periodicals, etc. 4400 Equipment Non-Capitalized -$500-$14,999- computers, scanners, smartboards, marquee, etc.

4700 Food – cost of food for student snacks and meals provided by the food service program 5100 Subagreements for Services – check with Fiscal Services before using 5200 Travel and Conference 5210 Certificated Mileage Allowance – mileage stipend 5220 Classified Mileage Allowance – mileage stipend 5300 Dues and Memberships 5400 Insurance 5450 Other Insurance 5500 Operation and Housekeeping Services 5600 Rentals, Leases and Repairs 5710 Direct Costs for Transfer of Services – duplicating, equipment repairs, transportation – within district

5750 Direct Costs for Interfund Service – duplicating, equipment repairs, transportation – Funds 12 & 13

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OBJECT CODES CONTINUED…

5800 Professional Consulting Services and Operating Expenditures –software licenses, field trips,

consultants, etc. 5900 Communications 6100 Land 6170 Land Improvements 6200 Buildings and Improvement of Buildings 6300 Books and Media for New School Libraries or Major Expansion 6400 Equipment 7142 Other Tuition, Excess Costs, and/or Deficit Payments to County Offices 7310 Indirect Costs Interprogram 7350 Indirect Costs Interfund 7619 Other Authorized Interfund Transfer Out 8011 LCFF State Aid – Current Year 8012 Education Protection Account 8019 LCFF State Aid – Prior Years 8021 Homeowners’ Exemption 8041 Secured Rolls Tax 8042 Unsecured Rolls Taxes 8043 Prior Year’s Taxes 8044 Supplemental Taxes 8045 Educational Revenue Augmentation Fund (ERAF) 8047 Community Redevelopment Funds 8096 Transfers to Charter Schools in Lieu of Property Taxes 8181 Special Education – Entitlement 8182 Special Education – Discretionary Grants 8290 All Other Federal Revenues 8311 Other State Apportionments – Current Year 8550 Mandated Cost Reimbursements 8560 State Lottery Revenue 8587 Pass-Thru Revenues from State 8590 All Other State Revenues 8625 Community Redevelopment Funds Not Subject to LCFF Deduction 8631 Sale of Equipment and Supplies 8650 Leases and Rentals 8660 Interest 8662 Net Increase (Decrease) in the Fair Value of Investments 8672 Non-Resident Student Fees 8677 Interagency Services Between LEA’s 8699 All Other Local Revenues 8980 Contributions from Unrestricted Revenues 8990 Contributions from Restricted Revenues

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SITE CODES

The site field classifies expenditures or revenues based on the school or department that incurred the expense or earned the revenue. 011 Rafer Johnson 012 Fletcher 013 Cato 015 Evergreen 016 Sequoia 018 Hills 019 Garza 020 Stiern 021 Chavez 022 Casa Loma 023 Thorner 024 Emerson 025 Franklin 026 Fremont 028 Hort 029 Jefferson 030 Downtown 031 Longfellow 032 Horace Mann 033 McKinley 034 Mt. Vernon 035 Munsey 036 William Penn 037 Pioneer Drive 038 Owens Primary 039 Noble 040 Roosevelt 041 Sierra 042 Washington 043 Wayside 044 Williams 045 Rafer Johnson Children’s Center 046 Owens Intermediate 047 Frank West 048 College Heights 049 Harding 050 Voorhies 051 Compton 052 Harris 053 Curran 054 Nichols

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SITE CODES CONTINUED… 055 Eissler 056 Pauly 057 Chipman 059 Education Center 060 Superintendent 061 Parent Engagement 062 Communication Services 064 Board of Education 065 Child and Family Development 068 Student Services 069 After School 072 Ground Operations 073/74 Maintenance Services and Building Operations 075 Transportation Services 076 Purchasing 077 Warehouse Services 078 Duplicating Services 079 Nutrition Services 080 Educational Services 081 Instructional Support Services 082 Instructional Materials 083 Visual and Performing Arts 084 English Language Development 085 Curriculum and Standards 086 School Health & Neighborhood Support Programs 087 Special Education 088 Health Benefits 089 Fiscal Services 090 Assistant Superintendent of Business Services 091 Research and Evaluation 092 State and Federal Programs 093 Migrant Education 094 Human Resources 095 Information Technology Services 096 New Teacher Support 097 District-wide 099 Non-Designated Site 609 Stockdale Christian School 610 Heritage Academy 611 Our Lady of Guadalupe 612 Our Lady of Perpetual Help 613 St. Francis 614 Bakersfield Adventist Academy 615 Valley Schools

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DISTRICT CODES The district code field classifies expenditures with additional detail. 00 No District Code 01 Extra Time 02 Substitutes 03 Noon Time Assistants 04 Mileage Reimbursement 05 Utilities – Gas 06 Utilities – Electricity 07 Utilities – Water 08 Cellular Phones – Communications 09 Utilities – Disposal 10 Equipment Repair, Intra-District 11 Duplicating, Intra-District 12 Transportation, Intra-District 13 Teacher Recruitment 14 Band Uniforms 16 Utilities – Pest Control 17 Attorney Fees 19 Laundry Services 55 One-Time 99 Holding Account for Distribution

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IS IT A SUPPLY OR EQUIPMENT?

Whether an item should be classified as supply or equipment is determined on the basis of the length of time the item is serviceable and on its contribution to the value of the district. Supplies are constantly being consumed and replaced without increasing the value of the district, while equipment has a more permanent value that increases the value of the district. Often an item has the characteristics of equipment but has a low unit cost or wears and is replaced rather than repaired. If you answer “yes” to any one of the following questions, the item should be classified as a “supply” and coded to the 4300 object code:

• Does the item lose its original shape and appearance with use? • Is the item consumable, with normal service life of less than two years? • Is the item easily broken, damaged, or lost in normal use? • Is it usually more feasible to replace the item than repair it? • Is it inexpensive? Does the small cost make it inadvisable to inventory?

Supply and equipment budgets are further classified as: Object Code Classification Description

6400 Equipment: Capital Outlay (bus, delivery truck, data server, tractor, sound system, etc.)

Unit cost of $15,000 or greater The item is inventoried and is listed as a district asset. (increases the value of the district and is reported on district's financial statements)

4400 Equipment: Non-Capital Outlay (copier, computer, scanner, smartboard, etc.)

Unit cost between $500 - $14,999 The item is added to the non-capital inventory list and is not considered a district asset. (does not increase the value of the district)

4300 Supply (paper, pens, pencils, Chromebooks, small printers, etc.)

Unit cost less than $500 The item is considered consumable and is USUALLY not added to the non-capital inventory. (does not increase the value of the district)

Most school site and department orders fall within object codes 4300 (supply) and 4400 (non-capital outlay).

Object 4300 Object 4400 Object 6400

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SCHOOL SITE SUPPLY & EQUIPMENT ALLOCATIONS

Fiscal Services automatically enters the formula-driven supply and equipment allocations into the school site budget. The initial allocations are calculated by multiplying the prior year CBEDS enrollment by the dollar amount per pupil for the specific item. Allocations are adjusted in October, after the current year CBEDS date, to fund enrollment growth over the prior year CBEDS count. These supply and equipment allocations are provided by the district from unrestricted general fund revenues. The position control system automatically calculates the salary, statutory benefits and health benefit costs for each regular employee assigned to the school site under the unrestricted funding staffing ratios. The district also provides limited amounts to cover the costs of extra time and substitute pay for these regular employees. Appropriations for additional supplies and equipment as well as funding for additional staff, staff extra time and substitutes must be paid for by the school site from categorical and LCFF funds.

Supply and Equipment Allocations (Pupil count based on October CBEDS enrollment)

Description Amount

o Instructional Supplies/Maintenance Agreement $32 per Elementary Pupil $50 per Middle/Jr High Pupil

o Junior High Science Supplies Tiered Allocation Based on Enrollment

$700 up to 799 $750 800-999 $800 1,000 and above

o Computer Supplies Tiered Allocation Based on Enrollment $900 up to 599 $1,000 600-799 $1,100 800-999 $1,200 1,000 and above

o Duplicating $7 per pupil

o Lottery Instructional Supplies $7 per pupil (may be used for supplies, equipment, copy machine maintenance, and/or field trips)

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Supply and Equipment Allocations (Pupil count based on October CBEDS enrollment)

Description Amount

o First Aid Supplies $1 per pupil

o Office Supplies Elementary School $2,150 up to 599 $2,250 600-799 $2,350 800 and above Middle/Jr High School $2,300 up to 799 $2,400 800-999 $2,500 1,000 and above

o Equipment (new and/or replacement) $2,600 plus $4 per pupil

o Junior High Band Uniform Replacements $18.75 per band student

o Mileage Allowance $0.54 per mile for authorized travel

(effective January 1, 2016)

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SCHOOL SITE BUDGET CYCLE

The budget cycle for school sites runs from July – June, as does the district budget cycle. The following activities and events relate to school site budgets. July: The final appropriation amounts for the BCSD expenditure budget adopted by the Board in late June are available on the district computer system. School sites may generate a budget printout that contains the adopted budget figures. The budget may be updated after the State budget is adopted. August: Fiscal Services continues to update expenditure budget amounts in the district computer system. September: The school site council meets to approve goals and objectives for the school year and to approve categorical budget allocations for additional staff, books, supplies and equipment, etc. to help met the approved goals and objectives. School site staff and Fiscal Services staff meet to develop needed budget reallocations. October: CBEDS Information Day: student enrollments, teacher assignments, and salaries are collected and submitted to the State. School site unrestricted supply and equipment allocations are adjusted for enrollment growth based on the current year’s CBEDS count. November: School sites should generate an expenditure budget printout on a weekly basis to monitor expenditure patters and needs for budget reallocations from November through May. December: Revised entitlements for the Consolidated Application are expected in Fiscal Services. When received, staff recalculates Con App allocations for each school site based on carryovers (if available) plus final entitlement figures. School site staff and Fiscal Services staff meet to develop needed budget reallocations. Fiscal Services submits the First Period (P1) ADA report to the State. At the end of the month, Fiscal Services releases the estimated school site Title I and LCFF allocations for the following year.

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January: Fiscal Services develops budget assumptions based on the Governor’s Budget Message for the following fiscal year.

March: Fiscal Services begins to building the budget for the following year in the district computer system. School sites should review their remaining budget balance to ensure their spending will not exceed their Title I, LCFF and Unrestricted allocations. Cutoff date for purchasing requisitions (excludes online ordering) occurs in March. April: Fiscal Services submits the Second Principal (P2) ADA report to the State. By late April, summer school sites and Curriculum and Standards may enter purchase requisitions to be charged to the current year budget for summer school items to be delivered in early June. Cutoff date for online ordering occurs in April. May: School sites may begin to enter purchasing requisitions to be charged to the following year budget for items to be delivered after July 1. School sites should work with the proper departments for textbook and library book orders to be delivered after July 1. The Spring Consolidated Application for the following year’s funding is received in Fiscal Services. June: School sites should continue to enter purchase requisitions to be charged to the following year budget for items to be delivered after July 1. The Board of Education adopts the Final Budget for the fiscal year.

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CENTRAL OFFICE BUDGET CYCLE

The budget cycle for central office sites runs from July-June, as does the district budget cycle. The following activities and events relate to central office site budgets. July: The final appropriation amounts for the BCSD expenditure budget adopted by the Board in late June are available on the district computer. Central office sites may generate a budget printout that contains budget figures that may be updated after the State budget is adopted. All central office sites, including those that provide materials and services to summer school may generate purchase orders from these budget appropriations. August: Fiscal Services continues to update expenditure budget amounts in the district computer system. By the end of August, Fiscal Services has closed the books on the prior fiscal year and begins notifying central office sites of categorical balances carrying over to the current fiscal year. September: The school site council meets to approve goals and objectives for the school year and categorical budget allocations. School site staff, central office site staff and Fiscal Services staff meet to develop needed budget reallocations. October: CBEDS Information Day: student enrollment, teacher assignments, and salaries are collected and submitted to the State. November: Central office sites should generate an expenditure budget printout on a weekly basis to monitor expenditure patterns and needs for budget reallocations from November through May. December:

Revised entitlements for the Consolidated Application are expected in Fiscal Services. When received, staff recalculates Con App allocations for central office sites that receive Con App funding based on carryovers (if available) plus revised entitlement figures. Central office staff and Fiscal Services staff meet to develop needed budget reallocations. Fiscal Services submits the First Period (P1) ADA report to the State.

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January: Fiscal Services develops budget assumptions based on the Governor’s Budget Message for the following year. February: Fiscal Services staff may send out “Departmental Budget Worksheets” for the coming fiscal year. Departments review and request adjustments between categories in both unrestricted and restricted funding sources. During lean budget years, departments will be asked to identify reductions to their budgets. March: Departments return “Departmental Budget Worksheets” for the coming year to Fiscal Services. Fiscal Services begins to build the budget for the following year in the district computer system. April: Fiscal Services submits the Second Period (P2) ADA report to the State. May: Central Office sites may begin to enter purchase requisitions to be charged to the following year budget for items to be delivered to July 1. The Consolidated Application Spring Release is received which allows the district to apply for federal categorical funds for the following year. School sites should submit textbook and library book orders to the proper departments for items to be delivered after July 1. June: The Board of Education adopts the final budget for the fiscal year starting in July.

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REALLOCATION PROCEDURES

Budget dollars are reallocated through the BUDGET TRANSFER process. A budget transfer is the movement of a set amount of money (in whole dollars) from one account code to another account code.

To complete a budget transfer:

Select “BUDGETXFR” (Budget Transfer Form) on the Business System menu of the district computer system. Follow the instruction on the computer screen. Print a report of the transaction and have the report signed by an authorized individual at your school site. Mail/fax/email the signed report to the Fiscal Services Office for approval. A sample BUDGETXFR transaction report is shown on the following page.

Budget transfers may be made: • between account codes in the same categorical program • between account codes in the 4000, 5000 (excluding mileage stipends, utilities,

telephone, and maintenance contracts), and 6000 object classifications • between “extra time” (district code 01) and/or “sub time” (district code 02) salary

accounts and account codes in the 4000-6000 range • between unrestricted monies appropriated for your site on a formula basis (i.e., supplies

and equipment). [See Section 14 FAQs for Lottery funds.]

Budget transfers may not be made: • between position control generated salary and/or benefit accounts (District Code 00)

and other account codes [Note: any changes that need to be made to salaries from the salary schedules will be initiated by Fiscal Services.]

• to or from account codes in the 7000 object classifications • between or from restricted monies appropriated for your site such as Special Education,

Medi-Cal Billing Option and Routine Restricted Maintenance • between two different funding sources [no transfers between resource codes – i.e. from

resource 0044-LCFF to resource 3150-Title I] • out of unrestricted duplicating account

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CINDY ELMORE

Sherry Gladin

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SUPPLEMENT NOT SUPPLANT

Local educational agencies (LEA) are required to use federal funds only to supplement the amount of funds available from nonfederal sources. The local educational agency cannot use federal funds to supplant (take the place of) funds that would, in the absence of those federal funds, have otherwise been spent on students and services. Examples of federal programs received by BCSD include: Title I, Title III Limited English Proficient, Title II Part A, Special Education and Migrant Education. The OMB Circular A-133 Compliance Supplement elaborates on instances when it is presumed

that supplanting has occurred:

If the LEA uses federal funds to provide services that the LEA was required to make available under other federal, state or local laws;

If the LEA uses federal funds to provide services that the LEA provided with nonfederal funds in the prior year; or

In certain instances, an LEA may overcome the presumption of supplanting by demonstrating it does not have the funds necessary to implement the program or activity, and that the program or activity would not be carried out in the absence of the federal funds. The LEA should be able to provide written documentation of state or local legislative action, budget information, or other materials, demonstrating it would not have the state or local funding to support such activity. The guidance emphasizes that in no instance may and LEA decrease state or local funding because the federal funds are available.

Source: Kristin Tosh Cowan, Esq., The New Title I: The Changing Landscape of Accountability, March 2005 Edition, Washington D.C., Thompson Publishing Group, 2005.

The supplement not supplant provision requires that federal funds be used to augment the regular education program, and not substitute for funds or services that would otherwise have been provided.

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CALCULATING SALARIES AND BENEFITS

Salary and benefit budget costs for regular full-time and part-time positions (District Code 00) are calculated by the position control system and automatically entered by the computer program into each relevant account code. These amounts are updated as employees are entered into the system, removed from the system, or some change is required because the employee has received a promotion, or the employee’s contract has been settled with a salary increase for all members of that employee unit. During the budget development process for a categorical program, you may want to eliminate salary and benefit costs in order to determine how much money is available for other expenditures. The following methods can be used:

The estimated costs for a specific regular full or part-time position can be calculated by using the correct salary schedule located on the Human Resources web page and the Employer-Paid Fringe Benefits and Rates chart published annually by Fiscal Services.

The estimated costs for a teacher extra-time assignment can be calculated by multiplying the project rate times the number of projected hours to arrive at the salary amount. Next, multiply the salary amount by the applicable statutory benefit rate shown for the “CEREXT” benefit package on the Employer-Paid Fringe Benefits and Rates chart. Add the salary and fringe benefit totals together to determine the total estimated teacher extra-time cost.

The estimated costs for teacher sub time can be calculated by multiplying the daily sub rate by the number of projected days a substitute will be needed in order to determine the total salary amount needed. Next, multiply the salary amount by the applicable statutory benefit rate shown for the “SUBS” benefit package on the Employer-Paid Fringe Benefits and Rates chart. Add the salary and fringe benefit totals together to determine the total estimated sub cost.

When estimating classified extra time you must take in to account: o 1) The hourly rate of the employee – Classified extra time is paid at 1.5 times the

employees’ normal hourly rate. o 2) The number of hours the employee works - The benefit package will be either

CLEX1, CLEX2 or CLEX3 depending on the employee’s position. Use the classified salary schedules and fringe benefits chart complete the estimate.

The estimated costs for a classified substitute can be calculated by multiplying the number of projected hours by the estimated rate of $11.10/hour to determine the salary amount. Next, multiply the salary amount and then multiplying that total by the applicable statutory benefit rate.

The “Employer-paid Fringe Benefits and Rates” sheet for the 2016/17 school year is shown on the following page.

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Documenting Salaries and Wages/Time Accounting Documentation:

There are specific rules for documenting the salaries and wages that are charged to more than one federal or state program.

For more information please visit the Time Accounting link found on the Academic Improvement and Accountability web page under the Categorical Program tab. http://bcsd.com/aia/categoricalsupportwelcome/

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INDIRECT COSTS

A costs related activity (ie., instruction, school administration, pupil transportation, fiscal services) rather than its type (ie., salaries, benefits, books, supplies) determines if it is a direct or indirect cost. Direct Costs can be identified with the objectives and activities within a specific program, grant or contract. These include the salaries and benefits of staff working on the daily implementation of the program, consultant services contracted to accomplish specific program objectives, materials and equipment purchased directly for use on a specific program. Indirect Costs, in simplest terms, are districtwide general management costs which benefit all programs. General management costs consist of administrative activities necessary for the general operation of the District, such as accounting, budgeting, payroll preparation, personnel services, purchasing, warehousing and centralized data processing. These costs are not readily identifiable with a particular program but are necessary for all programs to operate. For instance, all programs will use the business office at one time or another for services such as contracts, budgeting and payroll checks. Indirect Cost Rate: Without the benefit of an indirect cost rate, there would be no standard way for each program to contribute its share of the general management costs without spending a lot of staff time having to “time account” to each activity. By using an indirect cost rate, the District has a standardized, efficient way to recover a share of general management costs from individual programs. Indirect cost rates cover a one-year period and are calculated by the District and approved by the California Department of Education annually.

BCSD’s approved indirect cost rate for the 2016/17 fiscal year is 3.28%.

Using the Indirect Cost Rate: The indirect cost rate is applied to all state, federal and local grants, entitlements and contracts unless otherwise prohibited or limited by the grantor. Funding applications or award letters should be consulted to determine whether programs limit or prohibit the claiming of indirect costs. Most programs allow indirect costs to be claimed at the District’s approved indirect cost rate. Budgeting: An estimate of indirect costs should be used for budgeting purposes. If a program has a set award amount, it is important to budget indirect costs that fit within the award

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amount rather than add them to the award amount. To do this, divide the award amount by 1.028 (.0328 is the official equivalent of the District’s 16/17 indirect cost rate). Then subtract the resulting number from the original award amount to arrive at the amount which should be budgeted for indirect costs. For example, using 3.28% for the indirect cost rate and $25,000 for the award amount, divide $25,000 by 1.0328, equaling $24,206.04. Then subtract $24,206.04 from $25,000, equaling $793.96. This is the maximum amount which can be charged for indirect costs. Since line items must be budgeted in whole dollar amounts, the indirect costs budget should be rounded to the nearest whole dollar, in this example $794. If capital equipment (object code 6400) is going to be included in the budget, then first subtract the amount of the equipment from the total award to determine the amount of the award subject to indirect costs. This is the amount that would then be divided by 1.0328. Subtract the resulting number from the amount of the award subject to indirect costs to arrive at the amount which should be budgeted for indirect costs. Excluded Costs: Certain types of costs require relatively minimal administrative support compared to the amount of dollars spent. These costs are excluded from the calculation of the District’s approved indirect cost rate and therefore indirect costs are not charged on these expenditures. The most common examples of these excludable costs are:

• Subagreements for Services (object code 5100)

• Capital Outlay (objects 6000-6999), which includes expenditures for equipment and site improvements exceeding $15,000.

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CARRYOVERS

School Site Carryovers: School sites may not carry over unrestricted monies allocated on a formula basis and unspent by the end of the fiscal year. The district may allow Lottery funds to be carried over if the district’s annual Lottery funding meets or exceeds projected funding levels. If Lottery revenues fall short of projections then carryover will not be available. Lottery revenues have been considerably unstable over the years as lottery sales vary from year-to-year. The carryover of categorical funds is dependent upon the guidelines of the specific grant or entitlement. In general, funding for the current school year is driven by the student population of that year and is intended for those students. Central Office Carryovers: General Fund unrestricted budget appropriations are not carried over unless a special circumstance arises. The need for carryover funds and the specific account balances to be carried over must be described in a written request for approval by the Chief Business Official.

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BCSD CONTACT LIST FOR CATEGORICAL PROGRAMS

It is important to establish and maintain a good working relationship with the district office administration and staff who are responsible for the management of categorical projects. These individuals can assist you in identifying ways to meet your instructional needs and/or to implement your plan. They can assist you in identifying resources that can be allocated or reallocated, and they can assist you in the allocation/reallocation process. The list of individuals and position title with budget responsibility for each categorical program is shown on the following page.

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ADMINISTERING GRANT DOLLARS

There are several steps that must be taken in order to win an award of grant funds, successfully implement a grant program, administer the grant dollars awarded, evaluate the program, and thus create a sustainable program that will make a positive impact on student achievement.

Steps for applying for grant funds: Review the Request for Proposal (RFP) or Request for Application (RFA)

Write the project proposal

Work with:

o Fiscal Services Is the proposed budget accurate? Complete the Grant Application Fiscal Services Review form (sample at

the end of this section) o Human Resources

Do the proposed job positions match BCSD job descriptions? o Curriculum and Standards

Is the project aligned with BCSD curriculum standards? o Maintenance and Operation

Is there sufficient space to operate the program? o Assistant Superintendent of Business Services

Is there a Memorandum of Understanding (MOU) or Contract involved? If there is an MOU or Contract, it must be submitted to the Assistant

Superintendent of Business Services at least 30 days prior to completion of the written grant proposal. A copy of the Contract Checklist is included at the end of this section.

Submit the completed grant proposal to the funding agency (with all of the required signatures, attachments, etc.) on or before the closing date.

Steps to Implementing the Grant: As soon as the award letter is received: Provide Fiscal Services with a copy of the grant proposal, the award letter, any written

procedures/rules/regulation, the start and end date, the MOU or Contract, etc. Provide Fiscal Services with financial reporting requirements, forms, and due dates. All

financial reporting of grants is completed by Fiscal Services. o Meet with Fiscal Services staff to establish all of the budget and account codes

required to operate the project/program.

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o Submit all Personnel Requisitions required to staff the project/program as described in the grant proposal.

o Enter all Purchase Requisitions for supplies and equipment into the computer Business System.

o Notify Maintenance and Operations of the awards and confirm facility space requirements, including arrangements for additional facilities, furniture, equipment, etc. that the district will obtain.

o File a copy of the MOU or Contract with the Asst. Supt. of Business Services.

Steps to Administering the Grant: The administration of the grant is different from the implementation of the grant. As the recipient of the grant funds, you bear the final and ultimate responsibility to ensure that all of the promises made in the grant proposal are fulfilled. At the same time, you and your staff will be responsible for the day-to-day operation of the program once the implementation steps listed above are completed. Timelines: Make sure that you have correctly recorded every important date and

deadline associated with the grant and that you meet these deadlines. Budget Control: Make sure that you receive timely budget reports, that you review

them immediately, and take any necessary steps to ensure the appropriations are expended as allowed in the grant budget/approval. Note: In many cases, special approval from the funding agency may be required before you can reallocate budget dollars.

Project Population: Make sure that the population participating in the project is the population that was described in the grant proposal.

Books, Supplies and Instructional Materials: Make sure that the books, supplies, and/or instructional materials described in the grant proposal are the ones that are in use during operation of the project.

Mismatches: Identify as soon as possible any areas of mismatch between what was stated in the grant proposal and what is occurring during operation of the project; contact the funding agency as needed to resolve these mismatches (e.g., amend the grant proposal, etc.)

Sustaining the Project/Program: It is your responsibility to identify future sources of funding in order to sustain the operation of a successful project/program after the grant funding has ended. If this future funding requires approval by the school site council, this approval should be received prior to the start of the next budget year, so that different account codes can be set up.

Steps to Evaluating the Project: An evaluation component is built into almost every grant awarded. Funding agencies wish to see results and data demonstrating the grants success. If they do not, they can “de-fund” projects. Also, proving success facilitates future funding. All competitive grants are driven by tangible results and data.

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Evaluation Design: Work with Research and Evaluation to develop an evaluation design that will provide valid and reliable data related to the success of the project/program. The evaluation may include pre- and post- test scores, attendance rates for participants, a survey of classroom teachers, etc.

Performing the Evaluation: It is your responsibility to ensure that the evaluation fo the project is conducted as described in the grant proposal and that the evaluation results are collected, analyzed, and reported on.

Funding the Evaluation: The cost of performing the evaluation should have been included in the grant proposal. If no evaluation costs were included in the project budget, it is your responsibility to locate sufficient funding to pay for the evaluation.

Reporting Project Evaluation Results: The results of the evaluation should be reported to the funding agency by the due date. A copy of the results report should be provided to Fiscal Services for inclusion in the project file.

Evaluation is your opportunity to highlight the great programs at your school.

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This form can be found on the Fiscal Services webpage at: http://bcsd.com/fiscalservices/grantwritingforms/

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This form can be found on the Fiscal Services webpage at:

http://bcsd.com/fiscalservices/grantwritingforms/

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This form can be found on the Fiscal Services webpage at: http://bcsd.com/fiscalservices/grantwritingforms/

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This form can be found on the Fiscal Services webpage at: http://bcsd.com/businessservices/contracts-and-agreements/

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ACCESSING THE BUSINESS SYSTEM MENU

The key to successful budget monitoring is the frequent review of budget appropriations, expenditures, and available balances. The BCSD Information Technology Department has created a series of budget reports that provide this type of information. Information Technology staff also provide training in how to access the business system and create budget reports. Information about training and documentation about creating budget reports is shown on the following pages.

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TABLE OF CONTENTS

MLF37 BUDGET REPORT…………………………………………………………………………………………………………………………46 DESCRIPTION OF THE MLF37 BUDGET DETAILED ACTIVITY REPORT………………………………………………………..51 BUDGET REPORT SAMPLES: Selection #1 – Budget Summary in Resource Order………………………………………………………………………………..53 Selection #2 – Budget Summary in Object Order…………………………………………………………………………………….54 Selection #3 – Budget Detailed Activity Report……………………………………………………………………………………….55 ACCOUNT INQUIRY SCREEN – MLFVIEW…………………………………………………………………………………………………56 Description of the Account Inquiry Screen / MLFVIEW……………………………………………………………………………57 Functions of the Account Inquiry Screen…………………………………………………………………………………………………59 Accessing the Account Search Window…………………………………………………………………………………………………..60

Sample of the Account Search Window…….………..……………………………………………………………………………60 Functions of the Account Search Window………………………………………………………………………………………..61 BUDGET TRANSFER FORM………………………………………………………………………………………………………………………62 Sample of Budget Transfer Form…………………………………………………………………………………………………………….63

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MLF37 BUDGET REPORT From the Business System Menu you will be able to print a report with your account balances by site. These balances can change every minute since every time a requisition is posted to your account, the balance is adjusted immediately. Therefore, if you were to run a report at 8:30 in the morning and then again at 3:30 in the afternoon, you may see different balances. To print your site’s BUDGET REPORT, select option #1 (Budget Report) from the Business System Menu (illustrated below) and press the Enter key.

BUSDMENU 25-JUL-2016

Fiscal Year:2017 --- School Number:0031 Business System Menu 1. MLF37 --- Budget Report 2. MLFVIEW --- Account Inquiry Screen 3. BUDGETXFR -- Budget Transfer Form/Includes Online Instructions 4. PURCRT --- Purchase Requisition Inquiry And Update Screen 5. PUR01 --- Purchase Requisition Print Out 6. STRCRT --- Store Requisition Inquiry And Update Screen 7. STR01 --- Store Requisition Print Out 8. STR02 --- Store Stock Requisition History Report 9. TISHMENU --- Time Sheet System Menu - Authorized Persons Only! 10. REQ10 --- Report of Reqs Not At Final Destination/S.S. & POs 11. MENU_FRM --- Business System User Authorization 12. RAACRT --- Designee Authorization Screen-Authorized Persons Only 13. ETRCRT --- Extra Time Request System 14. ETR01 --- Extra Time Requisition Print Out 15. PRQCRT --- Human Resources Request System 98. FILEMENU --- Change Password, Year, or School 99. EXIT --- Exit This Menu Enter option and Press RETURN to continue :

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MLF37 BUDGET REPORT - Continued When you select Option #1 – MLF37 Budget Report, the following information will appear on your screen:

The descriptions for Options 1 – 3 are displayed below:

1. Budget Summary in Resource Code Order: Displays budget

and expenditure information in one line totaled by Resource (Funding Source). It also subtotals by Function, Goal and Year. For example, unrestricted resource will be totaled separately from the Title 1 resource total.

2. Budget Summary in Object Code Order: Displays budget and

expenditure information in one line totaled by site in straight object code order. For example, all supply accounts (4300) will be sequentially together.

3. Budget Detailed Activity: Displays all transactions for

the account requested. This will show vendor, encumbrance date, etc. It is recommended that this report be used for researching account information history. Use Summary Report selections #1 and #2 for balance information.

MLF37 -- Budget Report Type ? for help

Enter "EXIT" to exit program 1. Budget Summary in Resource Order 2. Budget Summary in Object Order 3. Budget Detailed Activity 4. Budget Summary -Minimal Sub Totals 5. Budget Summary -No Sub Totals

***Enter "EXIT" to stop the program***

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MLF37 BUDGET REPORT – Continued

Fund

Resource

Project Year

Goal

Function

Object

Site

District

After making your selection and pressing the <Enter> key, the screen illustrated above will appear prompting the user to enter a range of account classifications to print for a particular site. * Please note that if you press <Enter> without entering an account number range, you will get a Budget Report of all budget accounts that you have access to. Most people do this unless they need a summary for a particular code (see instructions below). At this screen the user has the flexibility of selecting by Fund, Resource, Project Year, Goal, Function, Object, Site, or District Code. For example, if you only wanted a printout of your office supplies budget, you only need to enter the object code of 4300 in the account number field as the low and high range: [ low range: - - - - - 4300 - - ] [ high range: - - - - - 4300 - - ] FN RS PY GL FU OB LO DC You can enter a specific account number under any of the fields to get only the requisitions ordered using that account number. For instance, if a Magnet clerk wanted to print the requisitions that were entered using 0614 in the resource field, they would type 0614 in the low range and in the high range in the RS-resource field as shown below: [ low range: - 0614 - - - - - - ] [ high range: - 0614 - - - - - - ] FN RS PY GL FU OB LO DC

Enter Account Selections. To Exit Press <RETURN> without Entering anything. ACCOUNT MASK EXTERNAL ACCOUNT MASK [ - - - - - - - ] [ - - - - - - - ] FN RS PY GL FU OB LO DC

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MLF37 BUDGET REPORT – Continued The system will now prompt you with the following message:

Enter Date Range [..07/25/16] You will have four different options to choose from:

* Most users select this option and rarely use the others. 1. Press <Enter>. If you press <ENTER> at this point, you will get a report of balances and transactions from the beginning of school up to and including the current date. 2. Enter A Single Date. You can find out what was posted on a specific date by entering the date only (07/02/15), [with no dots in front of it], and pressing <ENTER>. 3. Enter A Specific Calendar Month (1-12). You can find out which items were posted in a specific calendar month by entering the number of the month you want, such as 12 for December, and press <ENTER>. 4. Enter A Specified Period. You can also find out transactions that were posted for a specific period of time. In order to do this you enter the first date, two periods(..), and the second date. (10/04/16..11/02/16). This would give you a report of all transactions between and including October 4, 2016 and November 2, 2016.

Enter your option and press <ENTER>. The following will appear on your screen. The dots indicate that the program is working. [Selecting Accounts] ............................................................................................................................................................ ..................................................................................... (If you realize that you didn’t want the report after all, DO NOT attempt to stop the processing of it. Just answer No when asked if you wish to print the report now). [Processing Sorted Accounts] <OUTPUT DIRECTED TO P1357.LST> Do You Wish to Print the Report Now [Y]es or [N]o ?:

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MLF37 BUDGET REPORT - Continued If you are going to print the report NOW, enter "Y" and press <ENTER>. Send to[S]creen [P]rinter or [N]etwork Printer? Enter your selection and press <ENTER> and your report will begin to print. Often times the user will print the report to the screen just to see what the results are from the choices that were made. While the report is printing to the screen, if you get to a point where you are satisfied with the results, you don’t have to press <Enter> until you scroll through the whole report. Instead, type an E where it says to Press Return to Continue. Then press Enter twice. You will be immediately returned to the Business System Menu. In all of the budget reports, the balance is calculated as follows:

Budget minus Preencumbrance (requisitions), Encumbrance (purchase orders),

and Expenditure (payments) = Balance.

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DESCRIPTION OF THE MLF37 BUDGET DETAILED ACTIVITY

(PSEUDO) This is a shortened version of the account number that can be used to

access it. ACCOUNT/ This is the account number including the fund, resource, year, goal,

function, object, DESCRIPTION site, and district code and a description of that object code. PO/DOC/JRN This gives the Requisition Number, Purchase Order Number, or the

Expense Transaction Number, depending on what type of a transaction it relates to.

REVISED BUDGET This column would show any revisions made to your original budget

balances. The most common transaction to be in this column would be budget transfers from one account to another.

PRE- ENCUMBRANCE A preencumbrance is a requisition that has not been made into a

purchase order yet or if it is a store stock requisition it has not yet been delivered to your site.

ENCUMBRANCE An encumbrance is a requisition that has become a purchase order and is

still on order. EXPENDITURE Total of the requisitions that have actually been paid and charged against

this account. BALANCE The balance column shows the balance of the requisition to be expended.

This is usually a negative number that is removed when the requisition has been fully expended.

FISCAL 2016-2017 B A K E R S F I E L D C I T Y S C H O O L D I S T R I C T MLF37 DATE: 7/26/16 2:19 PM Budget Detailed Activity Page: 14 For the Period Ending 07/26/16 LOCATION 099 TEST SCHOOL FUND 01 GENERAL FUND REVISED (PSEUDO)ACCOUNT/DESCRIPTION REQUISITION PO/DOC/JRN BUDGET PREENCUMBRANC ENCUMBRANCE EXPENDITURE BALANCE ==================================================================================================================================== (430237)01-0000-0-1110-1000-4300-099-00 (Continued from previous page) ----------- ------------- ------------- ------------- ------------ (430237)01-0000-0-1110-1000-4300-099-00 ======> 24,308 3,063.48 .04 21,655.31 -410.83 (430238)01-0000-0-1110-1000-4300-099-35 Beginning Balances: SUPPLIES 07/14/16 MLF000 Initial Budge(Bgt Init) BD00000001 6,693 6,693.00 07/17/16 NEW MANDATED COST AL(Bgt Init) BD00000005 2,031 2,031.00 08/08/16 COMPAQ COMPUTER CORPOR(Preenc) P12103582 PE00000556 1,213.38 -1,213.38 09/04/16 COMPAQ COMPUTER CORP(Encumber) P12103582 PO12003072 -1,213.38 1,213.38 09/05/16 COMPAQ COMPUTER C(Expenditure) P12103582 PO12003072 -1,213.38 1,177.00 36.38 10/03/16 OFFICE DEPOT - BUSINES(Preenc) P12107493 PE00002232 143.81 -143.81 10/24/16 CENTER NEON CO. INC. (Preenc) P12109140 PE00003052 48.15 -48.15 10/24/16 FLOYD'S OFFICE SUPPLIE(Preenc) P12109137 PE00003052 252.63 -252.63 10/31/16 Purchase R(PO Acct. Cancelled) P12109137 PE00003222 -252.63 252.63 10/31/16 Requisition Sent to Wa(Preenc) S12161692 SR12002123 134.10 -134.10 10/31/16 STOCK DELIVERED: L(Stores Exp) S12161692 SR12002123 -134.10 134.10 11/03/16 OFFICE DEPOT - BU(Expenditure) P12101924 PO12000104 -69.02 69.02 11/07/16 CENTER NEON COMPANY,(Encumber) P12109140 PO12005623 -48.15 48.15 ----------- ------------- ------------- ------------- ------------ (430238)01-0000-0-1110-1000-4300-099-35 ======> 8,724 48.15 1,380.12 7,295.73

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DESCRIPTION OF THE MLF37 BUDGET REPORT - Continued

BEGINNING These are the balances of each column at the beginning of the report BALANCES period that you asked for. REQUISITION This tells you if the requisition was a store stock item or if it was DESCRIPTIONS ordered from outside the district. In parenthesis it also tells you the

state of the requisition; preencumbrance, encumbrance, or expenditure.

ENDING The ending balances are located at the end of each account BALANCES classification. The report gives you the Pseudo number, account

number, budget beginning balance, all expenses, and your ending balance. The figure in the balance column is the balance of your account. **REMEMBER** If you have requisitions that have not yet been posted to your account, you will need to subtract those totals from this figure to get your true balance.

FISCAL 2016-2017 B A K E R S F I E L D C I T Y S C H O O L D I S T R I C T MLF37 DATE: 7/26/16 2:19 PM Budget Detailed Activity Page: 14 For the Period Ending 07/26/16 LOCATION 099 TEST SCHOOL FUND 01 GENERAL FUND REVISED (PSEUDO)ACCOUNT/DESCRIPTION REQUISITION PO/DOC/JRN BUDGET PREENCUMBRANC ENCUMBRANCE EXPENDITURE BALANCE ==================================================================================================================================== (430237)01-0000-0-1110-1000-4300-099-00 (Continued from previous page) ----------- ------------- ------------- ------------- ------------ (430237)01-0000-0-1110-1000-4300-099-00 ======> 24,308 3,063.48 .04 21,655.31 -410.83 (430238)01-0000-0-1110-1000-4300-099-35 Beginning Balances: SUPPLIES 07/14/16 MLF000 Initial Budge(Bgt Init) BD00000001 6,693 6,693.00 07/17/16 NEW MANDATED COST AL(Bgt Init) BD00000005 2,031 2,031.00 08/08/16 COMPAQ COMPUTER CORPOR(Preenc) P12103582 PE00000556 1,213.38 -1,213.38 09/04/16 COMPAQ COMPUTER CORP(Encumber) P12103582 PO12003072 -1,213.38 1,213.38 09/05/16 COMPAQ COMPUTER C(Expenditure) P12103582 PO12003072 -1,213.38 1,177.00 36.38 10/03/16 OFFICE DEPOT - BUSINES(Preenc) P12107493 PE00002232 143.81 -143.81 10/24/16 CENTER NEON CO. INC. (Preenc) P12109140 PE00003052 48.15 -48.15 10/24/16 FLOYD'S OFFICE SUPPLIE(Preenc) P12109137 PE00003052 252.63 -252.63 10/31/16 Purchase R(PO Acct. Cancelled) P12109137 PE00003222 -252.63 252.63 10/31/16 Requisition Sent to Wa(Preenc) S12161692 SR12002123 134.10 -134.10 10/31/16 STOCK DELIVERED: L(Stores Exp) S12161692 SR12002123 -134.10 134.10 11/03/16 OFFICE DEPOT - BU(Expenditure) P12101924 PO12000104 -69.02 69.02 11/07/16 CENTER NEON COMPANY,(Encumber) P12109140 PO12005623 -48.15 48.15 ----------- ------------- ------------- ------------- ------------ (430238)01-0000-0-1110-1000-4300-099-35 ======> 8,724 48.15 1,380.12 7,295.73

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MLF37 BUDGET REPORT SAMPLE Selection #1 – Budget Summary in Resource Order

FISCAL 2016-2017 B A K E R S F I E L D C I T Y S C H O O L D I S T R I C T MLF37 DATE: 12/04/16 3:16 PM Budget Summary in Resource Order Page: 1 For the Period Ending 11/30/16 LOCATION 031 LONGFELLOW ELEM FUND 01 GENERAL FUND REVISED ACCOUNT DESCRIPTION BUDGET PREENCUMBRANC ENCUMBRANCE EXPENDITURE BALANCE ==================================================================================================================================== (130018)01-0000-0-0000-2700-1300-031-00 CERTIFICATED SUPERV & ADM 153,998 45,910.43 108,087.57 (240054)01-0000-0-0000-2700-2400-031-00 CLERICAL & OFFICE SALARIES 69,568 25,491.83 44,076.17 (310018)01-0000-0-0000-2700-3101-031-00 STRS CERTIFICATED 12,706 3,787.61 8,918.39 (330021)01-0000-0-0000-2700-3301-031-00 SOCIAL SECURITY CERTIFICAT 2,234 646.10 1,587.90 (330061)01-0000-0-0000-2700-3302-031-00 SOCIAL SECURITY CLASSIFIED 5,327 1,911.61 3,415.39 (340021)01-0000-0-0000-2700-3401-031-00 HEALTH & WELFARE CERTIFICA 8,914 2,971.12 5,942.88 (340063)01-0000-0-0000-2700-3402-031-00 HEALTH & WELFARE CLASSIFIE 14,594 8,996.55 5,597.45 (350021)01-0000-0-0000-2700-3501-031-00 UNEMPLOYMENT - CERTIFICATE 155 59.68 95.32 (350063)01-0000-0-0000-2700-3502-031-00 UNEMPLOYMENT - CLASSIFIED 71 33.22 37.78 (360021)01-0000-0-0000-2700-3601-031-00 WORKERS COMP - CERTIFICATE 1,988 592.24 1,395.76 (360063)01-0000-0-0000-2700-3602-031-00 WORKERS COMP - CLASSIFIED 900 329.64 570.36 (380019)01-0000-0-0000-2700-3802-031-00 PERS REDUCTION CLASSIFIED 4,199 3,319.03 879.97 (430022)01-0000-0-0000-2700-4300-031-00 SUPPLIES 1,800 22.52 76.34 330.70 1,370.44 (520067)01-0000-0-0000-2700-5210-031-00 CERTIFICATED MILEAGE ALLOW 1,456 654.19 801.81 (520109)01-0000-0-0000-2700-5220-031-00 CLASSIFIED MILEAGE ALLOWAN 252 252.00 * * * * * * FUNCTION ----------- ------------- ------------- ------------- ------------ 2700 SCHOOL ADMINISTRATION 278,162 22.52 76.34 95,033.95 183,029.19 ----------- ------------- ------------- ------------- ------------ (430072)01-0000-0-0000-3140-4300-031-00 SUPPLIES 593 593.00 * * * * * * FUNCTION ----------- ------------- ------------- ------------- ------------ 3140 HEALTH SERVICES 593 593.00 ----------- ------------- ------------- ------------- ------------ (220060)01-0000-0-0000-8200-2200-031-00 CLASSIFIED SUPPORT SALARIE 76,578 31,094.06 45,483.94 (330167)01-0000-0-0000-8200-3302-031-00 SOCIAL SECURITY CLASSIFIED 4,953 2,089.27 2,863.73 (340155)01-0000-0-0000-8200-3402-031-00 HEALTH & WELFARE CLASSIFIE 13,135 5,416.65 7,718.35 (350162)01-0000-0-0000-8200-3502-031-00 UNEMPLOYMENT - CLASSIFIED 79 42.47 36.53 (360163)01-0000-0-0000-8200-3602-031-00 WORKERS COMP - CLASSIFIED 990 421.80 568.20 (380105)01-0000-0-0000-8200-3802-031-00 PERS REDUCTION CLASSIFIED 3,009 2,741.14 267.86 (430163)01-0000-0-0000-8200-4300-031-00 SUPPLIES 4,746 1,155.87 2,148.03 1,442.10 (550061)01-0000-0-0000-8200-5500-031-05 OPERATION & HOUSEKEEPING S 5,435 731.99 4,703.01 (550062)01-0000-0-0000-8200-5500-031-06 OPERATION & HOUSEKEEPING S 38,154 28,652.92 9,501.08 (550063)01-0000-0-0000-8200-5500-031-07 OPERATION & HOUSEKEEPING S 3,474 3,141.10 332.90 (550064)01-0000-0-0000-8200-5500-031-09 OPERATION & HOUSEKEEPING S 232 232.00 (590016)01-0000-0-0000-8200-5900-031-00 COMMUNICATIONS 2,674 62.25 2,611.75 * * * * * * FUNCTION ----------- ------------- ------------- ------------- ------------ 8200 OPERATIONS 153,459 1,155.87 76,541.68 75,761.45 ----------- ------------- ------------- ------------- ------------ * * * * * GOAL ----------- ------------- ------------- ------------- ------------ 0000 UNDISTRIBUTED 432,214 1,178.39 76.34 171,575.63 259,383.64 ----------- ------------- ------------- ------------- ------------ (110046)01-0000-0-1110-1000-1100-031-00 CERTIFICATED TEACHERS SALA 1626,321 502,183.02 1124,137.98 (290070)01-0000-0-1110-1000-2900-031-03 OTHER CLASSIFIED SALARIES 21,452 7,078.19 14,373.81 (310089)01-0000-0-1110-1000-3101-031-00 STRS CERTIFICATED 134,190 41,793.26 92,396.74 ؟ FISCAL 2016-2017 B A K E R S F I E L D C I T Y S C H O O L D I S T R I C T MLF37 DATE: 12/04/16 3:16 PM Budget Summary in Resource Order Page: 2 For the Period Ending 11/30/16 LOCATION 031 LONGFELLOW ELEM FUND 01 GENERAL FUND REVISED ACCOUNT DESCRIPTION BUDGET PREENCUMBRANC ENCUMBRANCE EXPENDITURE BALANCE ==================================================================================================================================== (330228)01-0000-0-1110-1000-3301-031-00 SOCIAL SECURITY CERTIFICAT 17,208 5,017.06 12,190.94 (330277)01-0000-0-1110-1000-3302-031-00 SOCIAL SECURITY CLASSIFIED 912 302.45 609.55 (340213)01-0000-0-1110-1000-3401-031-00 HEALTH & WELFARE CERTIFICA 255,395 102,933.80 152,461.20 (350221)01-0000-0-1110-1000-3501-031-00 UNEMPLOYMENT - CERTIFICATE 1,645 661.04 983.96 (350271)01-0000-0-1110-1000-3502-031-00 UNEMPLOYMENT - CLASSIFIED 21 9.19 11.81 (360222)01-0000-0-1110-1000-3601-031-00 WORKERS COMP - CERTIFICATE 20,997 6,560.92 14,436.08 (360272)01-0000-0-1110-1000-3602-031-00 WORKERS COMP - CLASSIFIED 277 91.31 185.69 (430237)01-0000-0-1110-1000-4300-031-00 SUPPLIES 20,575 42.82 8,786.97 11,745.21 (430238)01-0000-0-1110-1000-4300-031-35 SUPPLIES 8,724 48.15 1,380.12 7,295.73 (440119)01-0000-0-1110-1000-4400-031-00 EQUIPMENT NON-CAPITALIZED 5,364 5,364.00 * * * * * * FUNCTION ----------- ------------- ------------- ------------- ------------ 1000 INSTRUCTION 2113,081 90.97 683,213.13 1429,776.90 ----------- ------------- ------------- ------------- ------------ * * * * * GOAL ----------- ------------- ------------- ------------- ------------ 1110 REGULAR EDUCATION K-12 2113,081 90.97 683,213.13 1429,776.90

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MLF37 BUDGET REPORTS Selection #2 – Budget Summary in Object Order

FISCAL 2016-2017 B A K E R S F I E L D C I T Y S C H O O L D I S T R I C T MLF37 DATE: 12/04/16 3:21 PM Budget Summary in Object Order Page: 1 For the Period Ending 11/30/16 LOCATION 099 TEST SCHOOL REVISED ACCOUNT DESCRIPTION BUDGET PREENCUMBRANC ENCUMBRANCE EXPENDITURE BALANCE ==================================================================================================================================== (110046)01-0000-0-1110-1000-1100-099-00 CERTIFICATED TEACHERS SALA 1626,321 502,183.02 1124,137.98 (110183)01-0000-0-1910-1000-1100-099-01 CERTIFICATED TEACHERS SALA 11,700 2,940.00 8,760.00 (110225)01-0000-0-1931-1000-1100-099-01 CERTIFICATED TEACHERS SALA 25,120 25,120.00 (110237)01-0000-0-1932-1000-1100-099-01 CERTIFICATED TEACHERS SALA 19,840 19,840.00 (110412)01-3150-0-1110-1000-1100-099-00 CERTIFICATED TEACHERS SALA 108,898 23,355.98 85,542.02 (110413)01-3150-0-1110-1000-1100-099-01 CERTIFICATED TEACHERS SALA 8,000 680.00 7,320.00 (110414)01-3150-0-1110-1000-1100-099-02 CERTIFICATED TEACHERS SALA 800 800.00 (110659)01-6500-0-5750-1110-1100-099-00 CERTIFICATED TEACHERS SALA 63,391 63,391.00 (110724)01-6500-0-5770-1110-1100-099-00 CERTIFICATED TEACHERS SALA 161,502 38,916.45 122,585.55 (111004)01-7250-0-1110-1000-1100-099-01 CERTIFICATED TEACHERS SALA 4,267 4,267.00 (111005)01-7250-0-1110-1000-1100-099-02 CERTIFICATED TEACHERS SALA 1,200 1,200.00 (130018)01-0000-0-0000-2700-1300-099-00 CERTIFICATED SUPERV & ADM 153,998 45,910.43 108,087.57 (130062)01-0000-0-1931-2700-1300-099-01 CERTIFICATED SUPERV & ADM 2,912 2,912.00 (190082)01-3150-0-1110-2130-1900-099-00 OTHER CERTIFICATED SALARIE 64,667 19,400.10 45,266.90 (210064)01-3150-0-1110-1000-2100-099-00 INSTRUCTIONAL AIDE SALARIE 13,388 4,632.06 8,755.94 (210065)01-3150-0-1110-1000-2100-099-01 INSTRUCTIONAL AIDE SALARIE 1,500 1,500.00 (210066)01-3150-0-1110-1000-2100-099-02 INSTRUCTIONAL AIDE SALARIE 500 500.00 (210219)01-6500-0-5750-1110-2100-099-00 INSTRUCTIONAL AIDE SALARIE 57,615 33.75 57,581.25 (210301)01-6500-0-5770-1110-2100-099-00 INSTRUCTIONAL AIDE SALARIE 45,105 8,217.10 36,887.90 (210479)01-7250-0-1110-1000-2100-099-00 INSTRUCTIONAL AIDE SALARIE 36,729 4,101.38 32,627.62 (210481)01-7250-0-1110-1000-2100-099-02 INSTRUCTIONAL AIDE SALARIE 100 100.00 (220060)01-0000-0-0000-8200-2200-099-00 CLASSIFIED SUPPORT SALARIE 76,578 31,094.06 45,483.94 (220169)01-0000-0-1931-8200-2200-099-01 CLASSIFIED SUPPORT SALARIE 3,658 3,658.00 (220178)01-0000-0-1932-8200-2200-099-01 CLASSIFIED SUPPORT SALARIE 1,902 1,902.00 (220745)01-8150-0-0000-8110-2200-099-00 CLASSIFIED SUPPORT SALARIE 8,150 3,454.90 4,695.10 (220745)01-8150-0-0000-8110-2200-099-00 CLASSIFIED SUPPORT SALARIE 8,150 3,454.90 4,695.10 (240054)01-0000-0-0000-2700-2400-099-00 CLERICAL & OFFICE SALARIES 69,568 25,491.83 44,076.17 (240226)01-0000-0-1931-2700-2400-099-01 CLERICAL & OFFICE SALARIES 2,925 2,925.00 (240350)01-3150-0-0000-2700-2400-099-00 CLERICAL & OFFICE SALARIES 20,866 7,216.72 13,649.28 (240351)01-3150-0-0000-2700-2400-099-01 CLERICAL & OFFICE SALARIES 2,776 2,776.00 (290070)01-0000-0-1110-1000-2900-099-03 OTHER CLASSIFIED SALARIES 21,452 7,078.19 14,373.81 (290114)01-0000-0-1931-1000-2900-099-01 OTHER CLASSIFIED SALARIES 1,992 1,992.00 (290288)01-3150-0-1110-1000-2900-099-00 OTHER CLASSIFIED SALARIES 8,038 8,038.00 (290289)01-3150-0-1110-1000-2900-099-01 OTHER CLASSIFIED SALARIES 1,000 1,000.00 (290392)01-5640-0-1110-1000-2900-099-00 OTHER CLASSIFIED SALARIES 6,571 2,004.48 4,566.52 (290393)01-5640-0-1110-1000-2900-099-01 OTHER CLASSIFIED SALARIES 1,500 276.59 1,223.41 (290559)01-7250-0-1110-1000-2900-099-00 OTHER CLASSIFIED SALARIES 28,519 11,907.76 16,611.24 (290561)01-7250-0-1110-1000-2900-099-03 OTHER CLASSIFIED SALARIES 100 100.00 (310018)01-0000-0-0000-2700-3101-099-00 STRS CERTIFICATED 12,706 3,787.61 8,918.39 (331352)01-6500-0-5770-1110-3301-099-00 SOCIAL SECURITY CERTIFICAT 2,343 552.00 1,791.00 (650016)13-5310-0-0000-3700-6500-099-00 EQUIPMENT REPLACEMENT 500 500.00 * LOCATION =========== ============= ============= ============= ============ 099 TEST SCHOOL 3889,375 6,010.93 11,150.61 1170,455.52 2701,757.94 =========== ============= ============= ============= ============ =========== ============= ============= ============= ============ * * * * * GRAND TOTAL * * * * * 3889,375 6,010.93 11,150.61 1170,455.52 2701,757.94 =========== ============= ============= ============= ============

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MLF37 BUDGET REPORTS Selection #3 - Budget Detailed Activity Report

FISCAL 2016-2017 B A K E R S F I E L D C I T Y S C H O O L D I S T R I C T MLF37 DATE: 12/04/16 4:45 PM Budget Detailed Activity Page: 1 For the Period 09/01/16 thru 10/24/16 LOCATION 099 TEST SCHOOL FUND 01 GENERAL FUND REVISED (PSEUDO)ACCOUNT/DESCRIPTION REQUISITION PO/DOC/JRN BUDGET PREENCUMBRANC ENCUMBRANCE EXPENDITURE BALANCE ==================================================================================================================================== (110170)01-0000-0-1910-1000-1100-099-01 Beginning Balances: 11,700 11,700.00 CERTIFICATED TEACHERS SALARIES 10/10/16 TPY50 --- Payroll Exp(Payroll) PR00000007 480.00 -480.00 ----------- ------------- ------------- ------------- ------------ (110170)01-0000-0-1910-1000-1100-099-01 ======> 11,700 480.00 11,220.00 (330356)01-0000-0-1910-1000-3301-099-00 Beginning Balances: 170 170.00 SOCIAL SECURITY CERTIFICATED 10/10/16 TBY50 --- Benefits Ex(Benefit) BB00000018 6.96 -6.96 ----------- ------------- ------------- ------------- ------------ (330356)01-0000-0-1910-1000-3301-099-00 ======> 170 6.96 163.04 (350351)01-0000-0-1910-1000-3501-099-00 Beginning Balances: 12 12.00 UNEMPLOYMENT - CERTIFICATED 10/10/16 TBY50 --- Benefits Ex(Benefit) BB00000018 .62 -.62 ----------- ------------- ------------- ------------- ------------ (350351)01-0000-0-1910-1000-3501-099-00 ======> 12 .62 11.38 (360352)01-0000-0-1910-1000-3601-099-00 Beginning Balances: 151 151.00 WORKERS COMP - CERTIFICATED 10/10/16 TPY50 --- Workers Com(Benefit) BB00000017 6.19 -6.19 ----------- ------------- ------------- ------------- ------------ (360352)01-0000-0-1910-1000-3601-099-00 ======> 151 6.19 144.81 (430335)01-0000-0-1400-1000-4300-099-00 Beginning Balances: 529 173.45 54.23 301.32 SUPPLIES 09/22/16 04-05 ADJUSTMENT FOR (Bgt Rev) BD00000013 320 320.00 09/22/16 TO COVER OVERAGE (Bgt Transfr) BX00000002 -620 -620.00 09/22/16 SAGEBRUSH CORPORATION (Preenc) P12100107 PO12001106 337.00 -337.00 09/22/16 (PO Acct. Cancelled) P12100107 PO12001106 -337.00 337.00 09/22/16 STATE CENTER FOUN(Expenditure) P12104426 PO12003382 -173.45 174.39 -.94 ----------- ------------- ------------- ------------- ------------ (430335)01-0000-0-1400-1000-4300-099-00 ======> 229 228.62 .38 (440191)01-0000-0-1400-1000-4400-099-00 Beginning Balances: 780.65 -780.65 EQUIPMENT NON-CAPITALIZED 09/17/16 GOPHER SPORTS EQU(Expenditure) P12101175 PO12002039 -780.65 733.60 47.05 09/22/16 TO COVER OVERAGE (Bgt Transfr) BX00000002 620 620.00 10/10/16 CALIFORNIA STATE (Expenditure) WR00000472 51.35 -51.35 ----------- ------------- ------------- ------------- ------------ (440191)01-0000-0-1400-1000-4400-099-00 ======> 620 784.95 -164.95 * * * * FUNCTION ----------- ------------- ------------- ------------- ------------ 1000 INSTRUCTION 12,882 1,507.34 11,374.66 ----------- ------------- ------------- ------------- ------------

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ACCOUNT INQUIRY SCREEN - MLFVIEW From the Business System Menu, you have the option of viewing your account balances without printing a report. This option comes in handy if you just need to know the balance of a certain account. THE PRE-BALANCE FIELD IS THE ACTUAL BALANCE OF YOUR ACCOUNT. You must also know which requisitions have not been posted to your account as of the time you are viewing your balances. These totals need to be subtracted from the PRE-BALANCE figure on your screen. In order to access the ACCOUNT INQUIRY SCREEN, select option #2 from the Business System Menu (illustrated below) and press <ENTER>. The Account Inquiry Screen will appear on your screen (illustrated on next page). In the ENTER FUNCTION box, enter a [G] to get an account. The cursor will move up to the (PSEUDO) field. Type the pseudo number or <Tab> over to the ACCOUNT field and enter the budget number for the account you wish to see. You must enter the full account number. After you enter the account number, press <ENTER>. You can now view the balance of the account you have entered.

BUSDMENU 25-JUL-2016 Fiscal Year:2017 --- School Number:0031 Business System Menu 1. MLF37 --- Budget Report 2. MLFVIEW --- Account Inquiry Screen 3. BUDGETXFR -- Budget Transfer Form/Includes Online Instructions 4. PURCRT --- Purchase Requisition Inquiry And Update Screen 5. PUR01 --- Purchase Requisition Print Out 6. STRCRT --- Store Requisition Inquiry And Update Screen 7. STR01 --- Store Requisition Print Out 8. STR02 --- Store Stock Requisition History Report 9. TISHMENU --- Time Sheet System Menu - Authorized Persons Only! 10. REQ10 --- Report of Reqs Not At Final Destination/S.S. & POs 11A. MENU_FRM --- Authorization For Electronic Ordering Form 11B. MENU_FRM --- Authorization For Elec. Ordering Form-Personnel/Payroll 12. RAACRT --- Designee Authorization Screen-Authorized Persons Only 13. ETRCRT --- Extra Time Request System 14. ETR01 --- Extra Time Requisition Print Out 15. PRQCRT --- Human Resources Request System 98. FILEMENU --- Change Password, Year, or School 99. EXIT --- Exit This Menu Enter option and Press RETURN to continue :

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Description Of The Account Inquiry Screen / MLFVIEW

PSEUDO This is a shortened version of the account number that can be used to

access it.

ACCOUNT This is the full account number including the fund, resource, project year, goal, function, object, site and district codes.

LEDGR This field is used by Fiscal Services to identify the type of sub-ledger

account.

DESCRIPTION This field is the next four lines. It is a full description of the account.

BUDGET This is the amount that was put into your budget at the beginning of the year.

LO-REV-LIMIT This field is not used at this time.

HI-REV-LIMIT This field is not used at this time.

CURNT This is the amount that was put into your budget at the ALLOTMNT beginning of the year.

FY17 MLFVIEW M A S T E R L E D G E R S Y S T E M 07/25/16 16:59 PSEUDO ACCOUNT LEDGR BUDGET CONTROL AMOUNTS [450130][01-0000-0-0000-7700-4300-099-00][EXP] BUDGET 94835.00 [ ] LO-REV-LIMIT DESCRIPTION HI-REV-LIMIT [SUPPLIES ] CURNT ALLOTMNT 94835.00 [UNDESIGNATED ] ACTIVITY AMOUNTS [INFORMATION TECHNOLOGYSERVICES ] PREENCUMBRANCE 274.13 [INFORMATION TECHNOLOGYSERVICES ] ENCUMBRANCE 288.70 ACCOUNT TYPES EXPENDITURE 93775.75 [PO SR ] AC-LOC NRM EDP AUDIT PRE-BALANCE 496.42 [ ] 0099 D BALANCE 770.55 ACTIVITY 07/16/16 (2) ACTIVATION USER-CODES (3) DEACTIVATE [UNR ] (4) PSEUDO ACCOUNT LAST [ ][ ] OLD-YR [ ][ ] ENTER FUNCTION [ ] Back Exit Forward Get Print

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Description Of The MLFVIEW Account Inquiry Screen - Cont.

PRE- This is the total of the requisitions that have been posted to your ENCUMBRANCE account, but have not been made into a purchase order. ENCUMBRANCE This is the total of the requisitions that have been made into a

purchase order, but have not been received yet. EXPENDITURE This is the total of the requisitions that you have received and have

been fully expended against your account. PRE-BALANCE This is the actual balance of your account. All preencumbrances have

been deducted, where as in the balance field they have not. This number must be positive for a requisition to be sent.

BALANCE This is the balance of your account before preencumbrances. Since

preencumbrances are not actual purchase orders, their totals are not included in this figure.

ACTIVITY This is the last date that any activity was made on your account. AC-LOC This is your site number. NRM and EDP These fields are used by Fiscal Services for report purposes. The remainder of the fields on the screen are program fields and are not used at this time.

FY17 MLFVIEW M A S T E R L E D G E R S Y S T E M 07/25/16 16:59 PSEUDO ACCOUNT LEDGR BUDGET CONTROL AMOUNTS [450130][01-0000-0-0000-7700-4300-099-00][EXP] BUDGET 94835.00 [ ] LO-REV-LIMIT DESCRIPTION HI-REV-LIMIT [SUPPLIES ] CURNT ALLOTMNT 94835.00 [UNDESIGNATED ] ACTIVITY AMOUNTS [INFORMATION TECHNOLOGYSERVICES ] PREENCUMBRANCE 274.13 [INFORMATION TECHNOLOGYSERVICES ] ENCUMBRANCE 288.70 ACCOUNT TYPES EXPENDITURE 93775.75 [PO SR ] AC-LOC NRM EDP AUDIT PRE-BALANCE 496.42 [ ] 0099 D BALANCE 770.55 ACTIVITY 07/16/16 (2) ACTIVATION USER-CODES (3) DEACTIVATE [UNR ] (4) PSEUDO ACCOUNT LAST [ ][ ] OLD-YR [ ][ ] ENTER FUNCTION [ ] Back Exit Forward Get Print

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Description Of The MLFVIEW Account Inquiry Screen - Cont.

Functions Of The Account Inquiry Screen From the Budget Inquiry Screen you have several options to choose from. If you just need to know the balance of an account you are able to see it on the main screen. Below is a description of the different options available. BACKUP FUNCTION - [B]ack This option allows you to back up to a previous account. EXIT FUNCTION - [E]xit This option allows you to exit the Budget Inquiry Screen. FORWARD FUNCTION - [F]orward This option allows you to go forward to the next account. GET FUNCTION - [G]et This option allows you to get a specific account. After

entering [G] and pressing <ENTER>, tab over to the account field and enter the full account number that you want to view. The full account number consists of fund, resource, project year, goal, function, object, site, and district code (if applicable).

FY17 MLFVIEW M A S T E R L E D G E R S Y S T E M 07/25/16 16:59 PSEUDO ACCOUNT LEDGR BUDGET CONTROL AMOUNTS [450130][01-0000-0-0000-7700-4300-099-00][EXP] BUDGET 94835.00 [ ] LO-REV-LIMIT DESCRIPTION HI-REV-LIMIT [SUPPLIES ] CURNT ALLOTMNT 94835.00 [UNDESIGNATED ] ACTIVITY AMOUNTS [INFORMATION TECHNOLOGYSERVICES ] PREENCUMBRANCE 274.13 [INFORMATION TECHNOLOGYSERVICES ] ENCUMBRANCE 288.70 ACCOUNT TYPES EXPENDITURE 93775.75 [PO SR ] AC-LOC NRM EDP AUDIT PRE-BALANCE 496.42 [ ] 0099 D BALANCE 770.55 ACTIVITY 07/16/16 (2) ACTIVATION USER-CODES (3) DEACTIVATE [UNR ] (4) PSEUDO ACCOUNT LAST [ ][ ] OLD-YR [ ][ ] ENTER FUNCTION [ ] Back Exit Forward Get Print

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Accessing The Account Search Window The Account Search Window is used to search for an account number to use without exiting the current screen you are working on. The Account Search Window will display the description of the account as well as the balance available for the account. You may want to search for an account number while you are entering a Store Stock Requisition (STRCRT) or Purchase Requisition (PURCRT). You may do this without exiting the screen by following these instructions.

To access the Account Search Window, press down the CONTROL and H keys simultaneously while your cursor is in the PSEUDO or ACCOUNT NUMBER field. If your cursor is in the PSEUDO field, the following will be displayed at the bottom of the screen before the Account Search Window screen is displayed:

Pseudo account number. You may type this in instead of the account number

or write it down for quick reference to the account.

Do you want Selection Assistance?

Answer Yes for help with the account or No to return to the requisition.

If your cursor is in the ACCOUNT NUMBER field when you press the CONTROL and H keys, the Account Search Window will be displayed immediately.

The Account Search Window is displayed over the top of the Store Stock Requisition or Purchase Requisition screen. The sample below shows the Account Search Window displayed over the Store Stock Requisition Screen. It is displayed exactly the same and works exactly the same when it is displayed over the Purchase Requisition Screen.

Sample Of The Account Search Window

FY17 PURCRT Purchase Order Control System 07/25/16 09:38

NUMBER REQUESTED BY (0095) VENDOR ATTN:

REQ 17103623 TOM HANKS 000431 HIGHSMITH COMPANY, INC.

PO NEEDED:09/03/11 7.25% W5527 HIGHWAY 106

BRD Y ...SHIP TO:0077......... P.O. BOX 800

USE WAREHOUSE SERVICES FORT ATKINSON WI 53538-0800

JRNL# STS: NOW@:INFORMATION TECHNOLOGYSERVICES

LIN PSEUDO ACCOUNT-NUMBER PREENCUMBR EXPENDITUR INITIAL-AMT

__ ACCOUNT SEARCH WINDOW

LI PSEUDO ACCOUNT BUDGET INFORMATION T1

431790 01-0000-0-0000-2110-4300-063-00 BUDGET 10299.00

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Functions of the Account Search Window

The ‘F’ORWARD and ‘B’ACKWARD functions let you scroll through the file by account number.

The ‘G’ET function will allow you to enter a specific Pseudo or Account Number to display.

The “U’SE function will place the account number displayed on your screen into the requisition line that you were positioned at when you brought up the Account Search Window.

The ‘E’XIT function will exit the Account Search Window without using any account number.

The ‘H’ELP function is not used at this time.

The ‘R’ESTORE function will restore the account number displayed to the first account number that was displayed on the Account Search Window. If the account information was blank, the screen will be blanked out.

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BUDGET TRANSFER FORM

These are the actual on-line instructions that you will see when you select Option #3: This is a fast way for you to print out a Budget Transfer Form to have signed and faxed to Fiscal Services. It's a data entry screen only. Once you exit out of this screen, you will not be able to recover the data that you just typed. Follow these easy instructions: 1. Type an A and press Enter. If you know the pseudo number, you can type it and the account number will be displayed. Tab from field to field and enter the needed information. If the account number that you are transferring money to is new, then you will need to enter the full account number, not the pseudo number (unless you know what it is). The program will automatically place a Y in the New column. Press Enter when finished. Who the form is going to and from, plus the date, is automatically entered on the form. * If you need to make a change, type a C in the function box and press Enter. Tab to the field that needs to be changed, make the change, then press Enter. 2. When finished, type a P to print out the Budget Transfer Form. Have the authorized person sign the form, then fax it to Fiscal Services. Nothing has been sent by the mainframe to Fiscal Services. They are only going to receive the signed form that you fax to them.

BUSDMENU 25-JUL-2016 Fiscal Year:2017 --- School Number:0031 Business System Menu 1. MLF37 --- Budget Report 2. MLFVIEW --- Account Inquiry Screen 3. BUDGETXFR -- Budget Transfer Form/Includes Online Instructions 4. PURCRT --- Purchase Requisition Inquiry And Update Screen 5. PUR01 --- Purchase Requisition Print Out 6. STRCRT --- Store Requisition Inquiry And Update Screen 7. STR01 --- Store Requisition Print Out 8. STR02 --- Store Stock Requisition History Report 9. TISHMENU --- Time Sheet System Menu - Authorized Persons Only! 10. REQ10 --- Report of Reqs Not At Final Destination/S.S. & POs 11A.MENU_FRM --- Authorization For Electronic Ordering Form 11B.MENU_FRM --- Authorization For Elec. Ordering Form-Personnel/Payroll 12. RAACRT --- Designee Authorization Screen-Authorized Persons Only! 13. ETRCRT --- Extra Time Request System 14. ETR01 --- Extra Time Requisition Print Out 15. PRQCRT --- Human Resources Request System 98. FILEMENU --- Change Password, Year, or School 99. EXIT --- Exit This Menu

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Sample Of Budget Transfer Form

FY 2017 BAKERSFIELD CITY SCHOOL DISTRICT BUDGETXFR Budget Transfer Request Form

Fiscal Services To: Sherry Gladin, Director, Fiscal Services Dept: Fiscal Services From: JOHN SMITH School/Dept: PEPPERDINE ELEMENTARY Authorized Signature:______________________________________________________ From Information To Information New Amount Pseudo: 430199 Pseudo: 640099 01-0000-0-0000-7700-4300-099-00 01-0000-0-0000-7700-6400-099-00 5,000 Reason:

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FREQUENTLY ASKED QUESTIONS

• What are allowable budget transfers?

o See “Reallocation Procedures” section in this book

• What budgets can be carried over? o Unrestricted general fund budgets may not be carried over. When lottery revenues

meet projections, lottery carryover is allowed at the school sites. In categorical program budgets, many grants allow carryover. This is determined by the granting agency and can be found in the grant letter or application. In general, funding for the current school year is driven by the student population of that year and is intended for those students.

• What can be purchased from Lottery funds?

o Per Education Code and Board policy, lottery must be used for instructional academic expenditures directly related to students. It may not be used for building or site improvement.

• What budgets cannot be used for on-going expenses?

o Funds for Attendance Incentive, or any one-time allocation or one-year grant.

• What if I discover expenditures have been charged to the wrong account? o You may submit a transfer form for “Expenditures” with backup report showing the

expenditure posting to the incorrect account and request it be transferred to the correct account. The school or department to be charged as a result of the transfer must approve the transaction.

• How do I change the access for a staff member on the main frame system?

o Request a form from Information Technology. The principal or department head can change access to accounts or types of transactions for their staff.

• How do I know how much is in my budget?

o See Business System documentation for instruction on producing Budget Reports.

• How do I know when a budget has been made available? o Generally, when a new budget is put on the system after the first of the year, you will

be notified by Fiscal Services. Run a Budget Report for your site or department and compare to previous report. You may call Fiscal Services for assistance or questions regarding a new budget.

• Are any types of gift cards allowed? o No gift cards or gift certificates are allowed because this is considered a gift of public

funds. Some common examples are movie tickets, target gift cards and iTunes gift cards.