Section 500 Budgeting
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1 Section 500 Budgeting Section 501 Overview of Budget Process Section 502 Organization of the Budget Section 503 Area Section 504 Fund Code Section 505 Function Section 506 Object Section 507 Organizational Unit Section 508 Instructional Area Section 509 Funding Source Section 510 Staffing Position Control Section 530 Budget Amendment Procedures for Grants Section 540 Chapter 1 and Chapter VI Special Procedures Section 550 Special Revenue Triannual Expenditure Review
2 Section 501 Overview of Budget Process Budget planning is an integral part of the district-wide planning process since the budget effectively implements all programs and activities of the district. Planning and budgeting is a year round process involving broad participation of the Board of Education, citizens and district employees. As soon as the Board of Education adopts a final budget, preparation for the next budget will begin because control of the current year budget is the basis for building a new one. The Superintendent is responsible for the preparation of the annual budget. The steps involved in this process are outlined in the budget calendar which is prepared by the Budget Department and coordinated around the activities of the district in such a way as to comply with Texas Education Agency (TEA) deadlines, consultation with employee groups and other legal requirements of the state and federal government. These include a public hearing and public adoption. Revenue and appropriation estimates are coordinated by the Budget Department and accounted for in accordance with Generally Accepted Accounting Principles (GAAP). They are also classified according to the requirements of the State and TEA. Administrators have the responsibility of planning and budgeting for their needs. Forms and procedures are developed by the Budget Department to assist the administrators in this process. Each year the Principal's Ad-hoc Committee meets to review budget issues and provide feedback and makes recommended changes that will be reflected in the resource allocation formula or other budget process for campuses. The HISD Board of Education initiated a decentralization effort aimed at reducing inequities in the resource allocation system by redefining a new system based on student weights. The district developed a financial management system that provide a fair, equitable, and effective decentralized approach to resource allocation, and places the proper decision-making authority at the campus level. The objective was to create a school funding/management system to empower schools. In this system, schools would be budgeted with dollars and given the authority, within clear parameters, to spend allocated funds in order to meet the educational needs of their students and to reach the educational goals established by the state, district, and the school Shared Decision-Making Committee (SDMC). For central office budgets, the Houston Independent School District uses a modified zero-based budgeting concept which means that each year a departmental budget is built according to what is needed for the following year and must be justified before the Central Office Budget Committee annually. Each department prepares their budget as approved by their respective Superintendent s Direct Report. These budgets are ranked and presented to the Central Office Budget Committee. This committee will develop a ranked list of budget adjustments after reviewing each budget. Finally the Superintendent of Schools reviews the budget requests and makes additional changes, if necessary. After the Superintendent of Schools has approved all departmental and school allocations, a preliminary budget is prepared for presentation and recommendation to the Board of Education. After the Board reviews the budget and an official public hearing is held, the budget is then presented to the Board of Education with any adjustments deemed necessary by the Superintendent of Schools for official adoption. The budget is amended during the year as new needs arise and as programs change through a system of internal amendments.
3 Section 502 Organization of the Budget Area G/L Account Fund Center Function Object Organization IA Funding Source Why What Where Fund Code This section is designed to assist staff in using the proper budget codes that are required by the state and district when spending district funds. The budget code line is divided into four sections: BUSINESS AREA G/L ACCOUNT FUNDS CENTER FUND CODE The G/L Account is also called the Commitment Item or Cost Element in the SAP program. Three basic questions are answered in the coding: Why is the money being spent? What is being purchased? Where is the money being spent?
4 Section 503 Area The Area section is a three-digit code that describes the Area to which the purchase or business transaction is to be charged. GF1 is the primary operating business area and the most commonly used. Area G/L Account Fund Center XXX Function Object Organization IA Funding Source Fund Code The three-digit code identifies the nature of the activities and how the expenditures are financed. Areas may be thought of as separate companies or entities within HISD, each having a special purpose. Code Fund Title Purpose Of Fund GF1 General Operating FD1 Food Services FD2 SR1 The Marketplace Special Revenue DS1 Debt Service The General Fund is the general operating fund of the District and accounts for all revenues and expenditures of the District not encompassed within other funds. The Food Service Enterprise Fund is used to account for the financial operations of the breakfast and lunch programs offered by the District. Program funding is derived primarily from the U.S. Department of Agriculture. The Marketplace fund is a subset of the Food Services fund used to account for all food service activities at the employee cafeteria located at the Hattie Mae White Educational Support Center. Revenues are generated through breakfast and lunch sales to employees and visitors as well as from catering functions. The Special Revenue Fund is used to account for the proceeds of specific revenue sources (other than expendable trust or major capital projects) such as federal, state or locally financed programs where unused balances are returned to the grantor at the close of specified project periods. Funds are legally restricted to expenditures for specified purposes. The Debt Service Fund is used to account for the accumulation of resources for, and the retirement of, general long-term debt and related costs.
5 CP1 PFC BD1 MD1 IS1 IS2 IS3 PS1 Capital Renovation Fund Private Facility Corporation Development Medicaid Health Insurance The Capital Projects Funds are used to account for financial resources to be used for the acquisition, repair, renovation or construction of major capital facilities other than those financed by proprietary or similar trust funds. Accounts for funding for two high schools: Westside and Chavez; four elementary schools: DeAnda, Roosevelt, Peck, and Cunningham; and the Food Services Warehouse. The Development Enterprise Fund is used to account for the financial operations of the Marketing Office which was created to focus on marketing and selling the District's products and services. The Medicaid Enterprise Fund is used to account for the financial operations of special reimbursement programs offered by the District. The Health Insurance Fund is used to account for the health insurance plan administered by the District. The plan is a premium based plan requiring the District and its employees to share the cost. The Workers' Compensation Fund is used to account for risk financing activities related to the Workers workers' compensation program. All employees of Compensation the District are covered by this plan for injuries occurring on the job. The District contributes 100% of the funding for this program. Internal Service Print Shop The internal service funds include services provided to schools and departments through a charge-back model. The areas included in this business area are Alternative Certification Program, Athletics, UIL, and Shared Services which includes some Special Education. The Print Shop Fund is used to account for all the printing and distribution activities of the District's two print shop facilities. The Print Shop provides printing services for schools, departments, and outside non-profit organizations.
6 Section 504 Fund Code Fund Code is a three-digit code which is last in the sequence. Because of its importance to the budget, it is explained here so that it can be used throughout the following illustrations of the G/L Account and Funds Center. Area XXX G/L Account Fund Center Fund Code Function Object Organization IA Funding Source XXX In the General Fund, fund codes identify a specific source of money such as enrichment funds, magnet funds, etc. In addition, funds codes will identify regular program funds, capital funds, etc. for school based allocations. In the Special Revenue business area, the fund code is unique to a grant. Each budget string will require a Fund Code; therefore, it is important that the correct one be used with every transaction. A listing of fund codes by business area is shown in the following table. Area Fund Title GF1 General Operating FD1 Food Services FD2 The Marketplace 980 SR1 Special Revenue AA1-ZZY DS1 Debt Service 950 CP1 BD1 Capital Improvement Development No. of Fund , , , 971, , , MD1 Medicaid 965 IS1 Health Insurance 951 IS2 Workers' Compensation 952
7 IS3 Internal Service PS1 Print Shop 953 Area Section 505 Function G/L Account Fund Center Fund Code Function Object Organization IA Funding Source XXX XX XXX The function is a two-digit code that identifies the purpose of the transaction. By state mandate, functions 11 and 23 must be associated with a school unit number and should not be used for a central office organizational unit number. The detailed descriptions of the above function codes as defined by Texas Education Agency (TEA) can be found on the TEA Website in the Financial Accountability System Resource Guide. Please refer to the Budget Coding Manual for some commonly used function-object codes (must log into the portal to view) Function Number Function Title 11 Instruction (primarily expensed at the campus level) 12 Instructional Resources And Media Services (Library) 13 Professional Development (Staff Development) 14 Curriculum Development
8 21 Instructional Administration 23 School Administration (expensed at campus level) 31 Guidance And Counseling Services 32 Attendance And Social Work Services 33 Health Services (Nurse) 34 Pupil Transportation 35 Food Services And Cafeteria Tables 36 Co-curricular Activities 41 General Administration 51 Plant Maintenance And Operation (Custodial) 52 Security And Monitoring Services 53 Data Processing Services 61 Community Services 71 Debt Services 81 Facilities Acquisition And Construction 95 Payments Juvenile Justice Program 97 Tax Increment Relief Zone (TIRZ) Payments 99 Other Intergovernmental Charges
9 Section 506 Object Area G/L Account Fund Center Fund Code Function Object Organization IA Funding Source XXXX XX XXXX XXX The OBJECT is a four-digit code that identifies the nature of an account, transaction, or source (i.e., what will be purchased). There are six major objects of expenditure: Series Expenditure 6100 Payroll Costs 6200 Purchased And Contracted Services 6300 Supplies And Materials 6400 Other Operating Expenses 6500 Debt Service 6600 Capital Outlay 6900 Other Uses/Transfers Each of these major objects of expenditure is broken down into detailed objects as established by the state. All expenditures must be made at the detailed object level, and the appropriations are also being made at the detailed level in order to provide the basis for "tracking" expenditures. Major object codes 6100, 6200, etc. represent the major series for the type of expenditure and are not valid account codes within themselves. The detailed descriptions of the above object codes as defined by the Texas Education Agency (TEA) can be found on the TEA Website in the Financial Accountability System Resource Guide. Please refer to the Budget Coding Manual for some commonly used function-object codes.
10 Section 507 Organizational Unit Organizational unit (org.)-- The first part of the FUNDS CENTER is a three-digit code. Area G/L Account Fund Center Function Object Organization IA Funding Source Fund Code XXX XX XXXX XXX XXX The organizational unit is designed to collect all costs within the major organizational units in the central offices and at the school level. It is then possible to immediately identify where the money has been appropriated. The organizational unit identifies to which school, or department the transaction is assigned. If a Chief School Office is transferring or purchasing items for administrative (Function 23) or instructional (Function 11) purposes at the campus level, the campus number should be used as the organizational unit for the account where the money is being spent. Organizational numbers for schools range from 001 to 399 and All central office unit numbers range from and
11 Section 508 Instructional Area INSTRUCTIONAL AREA (IA/AC)--The second part of the FUNDS CENTER is a two-digit code to identify program intent. Area G/L Account Fund Center Fund Code Function Object Organization IA/AC Funding Source XXX XX XXXX XXX XX XXX In SAP, an IA code is always required. If an IA is not designated, use "99". Programs that require an IA code regardless of function are Bilingual/ESL (32), Compensatory Education (24, 28, 29, 30), High School Allotment (33), Pre-Kindergarten (34), Vocational (7X), Special Education (80), and Gifted and Talented (50). The Texas Education Agency mandates that one of the major program codes be used to describe the type of program or students being served. IA codes used by the District are described as follows: IA 10 - Basic Skills-Regular Programs Subject areas that emphasize literacy in language, mathematics, science, history and related social studies, and other subject areas excluding vocational and is available for the general student population served in the vast majority of Texas public school districts. IA 24 - Accelerated Education - Supplemental Services IA 28 - Disciplinary Alternative Education Programs (DAEP's) - Basic Services IA 29 - Disciplinary Alternative Education Programs (DAEP's) - Supplemental Services IA 30 - Title 1 School-wide Program - Supplemental If a campus is an alternative education program or a disciplinary alternative education program AND a Title 1 School-wide campus, supplemental costs for state compensatory education will be charged to IA 30. IA 31 - Basic Skills-Bilingual/ESL Fund Codes that provide regular instruction in the essential elements that also provide special assistance to students not proficient in the English language. IA 32 - Supplemental-Bilingual/ESL Fund Codes that provide special assistance to students not proficient in use of the English language through supplemental or alternative instruction in the basic skills area. IA 33 High School Allotment This program intent code is to be used to prepare high school to go on to higher education, encourage students to take advanced academic course work, increase the rigor of academic course work, align secondary and postsecondary curriculum and support promising high school completion and success initiatives in grades 6 through 12. If the district meets certain college readiness and completion rate standards,
12 there are less restrictions on how the funds are spent IA 34 Pre-Kindergarten Programs for services, staffing, supplies and other related costs for Pre-Kindergarten clasess. IA 50 - Gifted and Talented Programs for students tested and identified as possessing talents exceeding those normally expected from the majority of the student population. IA 70 - Vocational Education Program Vocational programs approved by the TEA at the senior high level. Programs may be taught in a language other than English. Funds are from the regular school budget. IA 73, 74 and 75 are Vocational Educational funds that have been decentralized. There are still other types of funds available through the Vocational Educational Department. IA 73 - Middle Schools: Industrial Technology IA 74 - Middle Schools: Lab Programs, Education IA 74 - High Schools: Agriculture, Co-op, Industrial Technology, Lab Programs, Education. IA 75 - Middle Schools: Life Management Skills IA 75 - High Schools: Consumer Home Economics IA 80 - Special Education Program Programs for handicapped children approved by the TEA. Programs may be taught in a language other than English and are designed for children with special needs. IA 81 - Special Education--Extended Year Program Program for Special Education students that is required by federal law. It is for students who may regress during intercession in a school's regular calendar year. IA 91 - Athletics and Other Related Activities Applies to non-payroll items directly related to athletics and related activities. The costs incurred to provide for participation in competitive athletics activities such as football, basketball, golf, swimming, wrestling, gymnastics, baseball, tennis, track, volleyball, etc. This includes costs associated with coaching as well as sponsors for drill team, cheerleaders, pep squad, or any other organized activity to support athletics. This does not include band. IA 99 - IA not listed above This IA will be used with the SAP budget coding structure when an instructional area is not specified or when one did not previously exist.
13 Section 509 Funding Source Funding Source (Project) - The third part of the FUNDS CENTER is a two-digit code (or three-digit code for departments) used to identify the source of funding for a program. Area G/L Account Fund Center Fund Code Function Object Organization IA Funding Source XXX XX XXXX XXX XX XX XXX The GF1 funds for which a principal or a SIO has responsibility are coded to the funding source as follows: E1 S1 Elementary schools. Secondary schools. For SR1 budgets, the funding source is not required. Department budgets use various funding sources depending on how the funds are to be tracked and if any of the appropriations are for that department or for schools being tracked centrally.
14 Section 510 Staffing Position Control The management of positions in the Houston Independent School District is an integral part of the budgeting process. Approximately 74% of the district's general fund budget is comprised of salary and benefit costs. The effective and efficient management of positions in the district (i.e. position control) is key to a sound budgeting process. Schools have some flexibility with respect to opening, closing and/or changing their positions as detailed in the School Allocation Handbook. New central office positions are normally requested as a part of the recommended budget for the new year. If approved by the Board of Education, the position will be opened effective the first day of the new school year (unless otherwise indicated). Any central office positions required to be opened during the school year must be approved by the CFO.
15 Section 530 Budget Amendment Procedures for Grants All major formula entitlement programs are developed by the program administrators, with assistance from appropriate instructional or support staff and approved by the District and Deputy Superintendent. Once administrative costs and prioritized support programs are determined, remaining funds are decentralized either to the schools. The decentralized funds are calculated based on total enrollment or eligible students, such as low income students at a school, per grant requirement. Some non-entitlement programs are developed by the instructional or support staff and approved by the principals, while others are developed by individual central office staff on behalf of the district as a whole and approved by department heads. During the year, the Office of Budgeting and Financial Planning meets with administrators responsible for special revenue projects (grants), to discuss budgetary development and changes. With proper planning and communication with the responsible administrators, budgetary changes during the year should be minimal. The Board of Education approves the revenues and appropriations for all grants prior to the spending of funds. Grants in excess of $5,000 require approval through the submission of an agenda item requesting acceptance of the grant. Grants $5,000 or less are automatically listed on the agenda for approval. With written Board approval and written grantor approval (in the form of notice of grant award NOGA, MOU, check, signed contract or other written confirmation) Budgeting Department will institute the budget input process and obtain the appropriate signature authority for the principal program administrators. Before HISD receives written approval from the grantor, up to 10% of the verbally approved (Block Entitlement Grants) appropriations can be input to the accounting system and used. The appropriate department should submit a written notice to the Budget Office documenting who has verbally approved the grant, listing any specific terms or limitations. With the Superintendent of School's approval, additional appropriations may be established prior to the receipt of written approval. Budget variations among class/object codes within approved line-item budget can be allowed (for some grants) without submitting a formal budget amendment to the funding agency, as long as all variations do not exceed 10% of the current total approved budget per line item and no change in capital. All encumbrances shall occur on or between the beginning and ending dates of the contract. For formula entitlement programs, all goods must be received on or before the last day of the grant period. In no manner shall encumbrances be considered or reflected as a final expenditure.
16 Section 540 Chapter I and Chapter VI Special Procedures Title I and VI grants are developed under specific guidelines. The following will explain how schools are selected and how funds are allocated to each school. Most Major formula entitlements: 1. Title I Before any school within a district can receive Title 1 Part A funds, that school must first be declared eligible. Schools are ranked according to the percentage of low income students residing in each school s attendance area divided by the total students residing in that school s attendance area. Based on the availability of resources the Superintendent sets the eligibility cut-off point; a district may not serve schools below the districtwide average low-income cutoff point. 2. The principal develops the budget, reviews it with the SDM committee and finalizes it during the budget conference. Title I funds must be considered as a part of the schools overall funding. 3. To qualify as a schoolwide program, an eligible school must have at least 50% of the students enrolled or have at least 50% of students residing in the attendance area. 4. Title 1 funds can only be used to supplement, not supplant local moneys. An annual comparability test is conducted to ensure Title I funds are not used to replace existing local resources.
17 Section 550 Special Revenue Triannual Expenditure Review The Office of Budgeting and Financial Planning establishes and schedules four expenditure meetings with grant administrators. This process ensures that all grants are monitored periodically throughout the year by the Office of Budgeting and Financial Planning. If spending is delinquent for a grant, the grant administrator is alerted to followup on use of their funds. Prompt spending should enable a program to run more efficiently, avoid last minute rush on purchase orders, and minimize the return of unspent dollars to the funding agency. Although the Office of Budgeting and Financial Planning monitors and performs fiscal review, the responsibility of good planning and sound financial management still rests with the appropriate grant administrators. The rule of thumb for project expenditures is as follows: Grant End Date 25% Spent 50% Spent 75% Spent 11/04/ /05/ /02/ /03/ /03/ /29/ /26/ /29/ /31/ /03/ /26/ /29/ /31/ /30/ /26/ /30/ /30/ /30/ /28/ /29/2001 At each review, the expenditure status and other fiscal problems or concerns encountered during the course of the year are discussed with the appropriate grant administrator(s) and a copy of the review is sent to the grant administrator. If poor expenditure performance is noted and continues, a copy of the review will be forwarded to the appropriate Regional Superintendent, Chief Academic Officer, or Chief Financial Officer for subsequent discussion and resolution.
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