Budget Transparency Reporting: Personnel Expenditures

Transcription

1 Personnel Expenditures Public Act 121 of 2009 requires school districts to post on-line certain financial data. This report approximates this format based on districts' Financial Information Database (FID) submission. Directions: Make selections to the drop-down menus below to populate the tables. You can select to compare two different districts or compare the same district against different years. Harrison Community Schools (18060) FY 2011 General Fund (11) Harrison Community Schools (18060) FY 2010 General Fund (11) 0 School District Harrison Community Schools School District Harrison Community Schools Fund General Fund (11) 2 11 Year Fund General Fund (11) 2 11 Year Personnel Expenditures Series Amount % Personnel Expenditures Series Amount % Salary (1xxx) $7,366, % Salary (1xxx) $7,537, % Employee Insurance Benefits (21xx) $1,637, % Employee Insurance Benefits (21xx) $1,666, % FICA/Retirement/Unemployment/Workers Comp. (28xx) $1,814, % FICA/Retirement/Unemployment/Workers Comp. (28xx) $1,821, % Other Personnel Expenditures (22xx-24xx, 29xx) $106, % Other Personnel Expenditures (22xx-24xx, 29xx) $132, % Total Personnel Expenditures $10,926, % Total Personnel Expenditures $11,158, % Remaining Expenditures Series Amount % Remaining Expenditures Series Amount % Professional and Technical Purchased Services (31xx) $878, % Professional and Technical Purchased Services (31xx) $849, % Client/Pupil Transportation Purchased Services (33xx) $708, % Client/Pupil Transportation Purchased Services (33xx) $786, % Other Purchased Services (32xx, 34xx-4xxx) $303, % Other Purchased Services (32xx, 34xx-4xxx) $304, % Payments to Other Public School Districts (82xx) $149, % Payments to Other Public School Districts (82xx) $0 0.00% Supplies and Materials (5xxx) $872, % Supplies and Materials (5xxx) $923, % Capital Outlay (6xxx) $0 0.00% Capital Outlay (6xxx) $0 0.00% Other Expenditures (7xxx) $147, % Other Expenditures (7xxx) $89, % Fund Modifications (81xx) $226, % Fund Modifications (81xx) $365, % Other Transactions (83xx - 89xx) $53, % Other Transactions (83xx - 89xx) $64, % Total General Fund Expenditures $14,267, % Total General Fund Expenditures $14,542, %

2 How to use The pie charts and tables for these budget transparency reports are populated based on the selections you make from the drop-down menus. Comparing Districts - To compare two different districts, select the district names from the drop-down menu. Select the same fund and fiscal years for both district for an even comparison. Financial Trends. To see how a particular district's expenditures have changed over time, select the same school district and fund information from the drop-down menus. Then be sure to select different fiscal years.

3 Operational Expenditures *For charting purposes, Remaining Expenditures is defined as function codes 3xx through 6xx. Report based on district's Financial Information Database (FID) submission for the selected fiscal year. Caution should be used when using these financial data. Sound conclusions can only be drawn when the data elements are used in proper context. The operational expenditure costs reported to the charts above are based on function codes as submitted to the Financial Information Database (FID). Districts are required by law (MCL ) to follow a common chart of accounts published as the Michigan Public School Accounting Manual when reporting financial data. Definitions for each of the object codes listed in the charts above may be found in the Manual available at: Please note that Capital Outlay, an object category, was extracted from functional categories and reported with Facilities Acquisitions and Debt Service. Instructional Expenditures (function codes and 293) Pupil Support Services (function codes ) Instructional Staff Support Services (function codes ) The cost of activities dealing directly with the teaching of students in the classroom or in a classroom situation. For this table, instruction is the sum of basic instruction, added needs and adult education. This category includes athletic activities (function 293) which are those activities concerned with financing the interscholastic athletic programs that are under the supervision of the school. Activities that are designed to assess and improve the well being of pupils and to supplement the teaching process. Examples are: (a) Guidance Services, (b) Health Services, (c) Psychological Services and (d) Social Work Services. Activities associated with assisting the instructional staff with the content and process of providing learning experiences for pupils. General Administration (function code ) Activities concerned with establishing policy, operating schools and the school system, and providing the essential facilities and services for the staff and pupils. School Administration (function codes ) Activities concerned with overall administrative responsibility for a single school. Business Services (function codes ) Operations and Maintenance (function codes ) Activities concerned with purchasing, paying, transporting, exchanging and maintaining goods and services for the school district. Activities concerned with keeping the physical plant open, comfortable and safe for use. Transportation (function code 271) Activities concerned with the conveyance of pupils to and from school, as provided by state law. It includes trips between home and school or trips to school activities. Includes all other direct costs related to pupil transportation, i.e., physical exams, uniforms, school bus driver licenses, awards, bus monitors, etc. Central and Other Support Services (function codes , 291, 292, ) Activities other than general administration that support each of the other instructional and supporting service programs or activities of any supporting service or classification of services, general in nature, which cannot be classified in the preceding service areas. Community Services (function codes ) Community Services consist of those activities that are not directly related to providing education for pupils in a school system. These include services provided by the school system for the community as a whole or some segment of the community, such as community recreation programs, civic activities, public libraries, programs of custody and care of children, and community welfare activities.

4 Facilities Acquisitions (function codes ) Debt Service (function codes ) Other Transactions (function codes and ) Facilities Acquisitions (function codes ) are activities concerned with acquiring land and buildings, remodeling buildings, constructing buildings and additions to buildings, initially installing or extending service systems and other built-in equipment and improving sites. Activities related to servicing the long-term debt of the school district, including payments of both principal and interest. This function includes bond interest payments, retirement of bonded debt, capital lease payments and other long-term notes. Interest on short-term is reported in function 259. Outgoing transfers are amounts disbursed or to be disbursed to other school districts which do not create assets to be received in the future. Includes Prior Period Adjustments ( ) which are expenses applicable to a previous period. Fund Modifications (function codes ) All transactions conveying financial resources from one fund to another within the district. Personnel Expenditures * For charting purposes, Purchased Services is defined as object codes 3xxx-4xxx and 82xx. ** For charting purposes, Other Expenditures is defined as object codes 7xxx, 81xx and 83xx-89xx. Report based on district's Financial Information Database (FID) submission for the selected fiscal year. Caution should be used when using these financial data. Sound conclusions can only be drawn when the data elements are used in proper context. As one example; many districts outsource some or all educational functions to other entities. As a result, the district may not incur direct employee salary and benefits for certain functions. The costs instead will appear in the purchased service category. While a district that hires its entire staff as district employees will include all the associated costs under a combination of salary and benefit accounts. The personnel expenditure costs reported to the charts above are based on object codes as submitted to the Financial Information Database (FID). Districts are required by law (MCL ) to follow a common chart of accounts published as the Michigan Public School Accounting Manual when reporting financial data. Definitions for each of the object codes listed in the charts above may be found in the Manual available at: Salary (object codes ) Amounts paid to employees of the school system who are considered to be in positions of a permanent nature or hired temporarily, including personnel substituting for those in permanent positions. This includes gross salary for personnel services rendered while on the payroll of the school system. Employee Insurance Benefits (object codes ) Amount paid for employee insurance including group life, health, dental, vision, etc. FICA/Retirement/Unemployment/Workers Comp. (object codes ) Payroll benefits including social security, worker s and unemployment compensation. Category also includes retirement expenditures. Other Personnel Expenditures (object codes and ) Benefits other than insurance and mandatory coverage. Includes special leave payments, allowances, reimbursement for health-related services, professional services paid on behalf of employees, etc. Professional and Technical Purchased Services (object codes ) Professional and Technical Services are non-payroll services which by their nature can be performed only by persons with specialized skills and knowledge which are acquired through intensive academic preparation. Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, accounts, etc.

5 Client/Pupil Transportation Purchased Services (object codes ) Expenditures to persons or agencies for the purpose of transporting children to school. These include those expenditures to individuals who transport themselves or their own children or to those children for reimbursement of transportation expenses on public carrier. Expenditures for the rental of buses are not recorded here; they are recorded under Purchased Services-Rentals. Other Purchased Services (object codes , ) Amounts paid for services rendered by persons who are not on the payroll of the school system. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided in order to obtain the desired results. Payments to Other Public School Districts (object codes ) Payments or distributions to other Michigan public schools (ISDs, LEAs and PSAs). Supplies and Materials (object codes ) Expenditures of items that are consumed, worn out, or deteriorated in use, or items that lose their identify through fabrication or incorporation into different or more complex units of substances. Capital Outlay (object codes ) Expenditures for the acquisition of fixed assets of additions to fixed assets. They are expenditures for land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings, initial equipment, additional equipment, and replacement of equipment. Other Expenditures (object codes ) Amounts paid for goods and services not otherwise classified above. This includes expenditures for the retirement of debt, the payment of interest on debt, payments to a housing authority, and the payment of dues and fees. Fund Modifications (object code 8110) This category represents transactions of conveying money from one fund to another. Generally, this takes the form of payments from the General Fund to some other fund and should be recorded likewise. They are not recorded as expenditures. Other Transactions (object codes ) Payments to other public school districts outside of Michigan, sub-grantee disbursements and other transactions which cannot be identified above. The account is also to be used to record transactions that effect financial operations of a prior year so as to decrease fund equity. Technical Notes File updated to include final 2010 and preliminary FY2011 expenditures on June 6, 2012.