PROGRAM BUDGETING CODES SECTION II
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1 II. PROGRAM BUDGETING CODES SECTION II
2 ACCOUNT CODE STRUCTURE The District uses the following 20-digit account code structure mandated by TEA with the 10 th, 11 th, 18 th, 19 th and 20 th digits designated for local optional use: FUND FUNCTION OBJECT SUB-OBJECT ORGANIZATION YEAR PROGRAM PROJECT GROUP PROJECT CODE XXX XX XXXX XX XXX X XX X XX The District has assigned codes to the local optional digits. The project code for the 19 th and 20 th digits will be 00. EXAMPLE: Milam Math Instructional Supplies from Allocated Funds Y A 00 Designates an unspecified sub-object identification Designates fund year Designates allocated funds II - 1
3 SALARY INFORMATION Salaries (61xx) 1. The following salaries are budgeted and input by Local Funds (101 to 196), Campuses, Departments, Safe & Secure, Print Shop and Grant Funds (200 to 400): 6112 Substitutes Substitute requests for long term vacancies/positions need to be PRE-APPROVED BY HUMAN RESOURCES so that the budget can be confirmed Professional, Part-time 6118 Extra Duty for Testing, After School Tutoring, Staff Development, etc Over-time for Support Personnel (Tutoring, After School Coaching) 6122 Substitutes 6125 Part-time for Support Personnel Fringe benefits must be budgeted and input for salaries listed above. Fringe benefits are part of the campus allocation, department benchmark, fund benchmark, and grant budget. 2. The following salaries and related fringe benefits are budgeted and input by the Human Resources Department: 6119 Teachers and Other Professional Personnel 6129 Support Personnel 6118 Extra Duty Pay for Fine Arts Stipends and Athletics Stipends II - 2
4 3. For Fund 199, the following salaries and related fringe benefits are budgeted and input by the Business Office: 6112 Teacher Substitutes for: Personal Illness Jury Duty Illness in Immediate Family Mandatory Court Appearance Death in Immediate Family Military Leave Family Emergency Vacation Personal Business Leave 6118 Academic UIL for High Schools, Middle Schools and Elementary Schools High School Department Chair I&G Alternative Teacher Stipend Middle School Department Chair Middle School Team Leaders Elementary Department Chair Elementary Team Leaders 6122 Substitutes for Support Personnel Personal Illness Illness in Immediate Family Death in Immediate Family Family Emergency Personal Business Leave Jury Duty Mandatory Court Appearance Military Leave Vacation 6144 Regular On Behalf (ON) 6144 Medicare Part D on Behalf (MD) 6149 Retirees II - 3
5 MCALLEN INDEPENDENT SCHOOL DISTRICT FRINGE BENEFITS TEMPLATE Local/State Funding Federal Funding 6118 Professional Extra Duty-Local or State 6118 Professional Extra Duty-Federal and/or Para-Professional Extra Duty/Overtime-Federal (500 x.0145) Medicare / (500 x ) Workers Comp (500 x.0145) Medicare [500 x ( )] TRS (500 x ) Workers Comp [500 x ( )] TRS 6121 Para-Professional Extra Duty/Overtime- Local or State Local/State/Federal Funding (500 x.0145) Medicare 6112 Substitute Teachers (500 x ) Workers Comp 6117 Professional Part-Time (500 x.0205) TRS 6122 Substitute Instructional Aides 6125 Para-Professional Part-Time 6121 Food Service, Maintenance, Police, Transportation Extra Duty/Overtime Local / / (500 x.0145) Medicare (500 x.0145) Medicare (500 x ) Workers Comp (500 x ) Workers Comp (500 x.0205) TRS ($0 Per Month Per Individual) TEC 6148 Perfect Attendance MISD Student-School Sponsored Work Program (500 x.0145) Medicare (500 x ) Workers Comp (500 x ) Workers Comp FUND SOURCES: FUND SOURCES: (Local) (Federal) ,435-0, (State) 435-L, (Local) 713 & 752 (Local) *All Examples Assume a $500 Gross Pay *All Budget Figures Are Rounded to the Nearest Dollar II - 4
6 SMART FIND EXPRESS (SFE) ABSENCE RECORDING/SUBSTITUTE REPORTING SYSTEM (6112) Employees will not be able to enter 0 for campus allocated substitutes codes or for any authorized school business absences in the substitute calling system. A 5-digit substitute code will be required for all authorized school business absences for employees requiring a substitute. These assigned codes are now campus specific and cannot be used by other locations. A 5-digit substitute code should be requested from the fund administrators and provided to employees with adequate time to record the absence properly in the substitute calling system. Principals/Department heads will be responsible for information verified electronically daily on SFE. After-the-Fact memos should be kept to a minimum. After-the-Fact memos should be used for vacancies, student teachers, substitutes for long term substitutes and changes in absence reasons. Changes after the daily Job Reports that are submitted to Payroll will be reflected in the next payroll cycle. All changes should be entered in the Smart Find Express system by the campus/department. Once the changes have been entered, the report should be printed, signed by substitutes, signed by the principal/department head and verified electronically on SFE. II - 5
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