Planning and Budgeting Manual

Planning and Budgeting Manual The Planning and Budgeting Manual is a reference for Principals. Topics are listed in alphabetical order. Advanced Placement/International Baccalaureate/Advanced International Certificate of Education (AP/IB/AICE) Funding Schools receive 100% of the revenue generated by the district for AP and AICE test scores, and 80% for IB diplomas and tests. The initial budget is projected at 80% of the AP/IB/AICE FTE earned in the previous year, times the estimated base student allocation set by the state. Funding is placed in fund 1000, program 3065. AP/IB/AICE test scores are sent to the State in September and funds are made available to the District in December. The FTE Reporting department generates two reports: 1) Actual FTE earned 2) List of teachers eligible for the AP/IB/AICE bonus. Based on the FTE report and the actual base student allocation, school allocations are recalculated and the AP/IB/AICE budgets adjusted to 100% of earned revenue. If revenue earned by a school is less than $5,000, the District funds the difference to provide minimum funding of $5,000. At the time of adjustment, the Budget department allocates the necessary funds for teacher bonuses and benefits and remaining funds are placed in the supply account. Bonuses Florida Senate Bill 1076, passed during the 2013 legislative session, increased maximum teacher bonuses for AP/IB teachers from $2,000 to $3,000, subject to the following conditions: For teachers at schools graded A, B, or C, the maximum bonus is increased from $2,000 to $3,000 if: at least 50% of the students enrolled in the teacher s class earn a score of 3 or higher on an AP exam or, 4 or higher on an IB exam. For teachers at schools graded D or F, the maximum bonus is increased from $2,000 to $3,000 if: at least 25% of the students enrolled in the teacher s class earn a score of 3 or higher on an AP exam or, 4 or higher on an IB exam. If neither of the thresholds above is met, the maximum bonus allowable remains at $2,000. Bonuses continue to be earned at the rate of $50 per passing exam. The bonus cap of $2,000 per teacher is unchanged for AICE passing scores. If the student is in a half-credit AICE course, then the bonus amount is $25 for each student who receives a score of E or higher on the AICE exam. Teachers at a D or F graded school that have at least one student scoring 3 or above (AP), 4 or above (IB) or E or above (AICE) earn an additional bonus of $500. The additional bonus amount is $250 if the qualifying exam is for a half-credit AICE course. 1

Teachers with AP, IB and AICE courses remain eligible for three separate bonuses, with each bonus subject to its respective cap. For example, teachers of both AP and IB courses may receive a maximum bonus of $6,000. The potential maximum bonus for teachers of AP and AICE courses is $5,000. Please note maximum bonuses are inclusive of the $500 D or F school bonus. Use of Funds According to F.S. 1011.62(1)(l), funds shall be expended solely for the payment of allowable costs associated with the IB program. Allowable costs include annual school fees, exam fees, salary, benefits, and bonuses for teachers and program coordinators for the IB program and teachers and coordinators who prepare prospective students for the IB program; supplemental books, instructional supplies, instructional equipment or instructional materials for IB courses; other activities that identify prospective IB students or prepare prospective students to enroll in IB courses; and training or professional development for IB teachers. Budget Overdraft Report The Budget Overdraft Report was designed as a tool for department and school staff to better monitor budget overdrafts. The report is pushed out weekly (Tuesday s) as part of the Top Reports. It uses the same data source as the Budget Status Report, that is, it is not updated during the day, as transactions are posted. The Budgets Overview page will provide current budget information. Budget Status Report The Budget Status Report is run nightly and posted to the top five reports on People Soft Financials. It shows available balances at both the control and detail account level. Spending is stopped when control budget available balances reach zero, with the exception of payroll and benefit accounts, which post regardless of available balance. The detail budget lines provide more information on how the budget is spent, and roll up to the control budget. The report posted to the top five reports daily is a static report, that is, it is not updated during the day, as transactions are posted. To check live balances after posting a transaction, a budget overview should be run. Categorical Funding Categorical funding is funding allocated for a specific purpose, designated by either the State of Florida or local Board initiatives. The funds are set up in a special program or fund, and budget transfers in or out of the program or fund is not allowed. State Categorical Funds: Program Instructional Materials 305x Library Media 3070 Teacher Lead 3120 School Improvement 3040 Fund School Recognition/A+ 1101 Summer School 1102 Summer Reading Academy 1103 2

Local Categorical Funds: Program Instructional Technical Support Assistant 3012 Dual Language 3018 In School Suspension 3020 Supplemental Academic Instruction 3025 Middle School Course Recovery (MSCR) 3026 Community School K-12 Initiatives 3028 Credit Recovery Program 3029 Magnet Program 3030 Educational Options 3033 Gender Equity 3035 K-12 Reading Initiative (CRRP) 3062 Class Size Reduction Core Course Listing In order to comply with class size reduction requirements, it is important that schedulers know which courses are core when creating master boards. The list can be obtained from the FTE and Reporting Department. Count Day Adjustments Initial school budgets are based on enrollment projections. In order to move resources quickly, the district does an eleven day count, rather than waiting until FTE week in October. On count day, actual enrollment is measured and instructional and support staff positions are adjusted according to formula. Every effort is made to reduce the amount of unnecessary personnel movement prior to count day, but some movement is inevitable, as all student movement cannot always be predicted. Custodial Allocation Background For the 1999-2000 school year, funding for custodial staff was based on a calculation determined by ServiceMaster. Following ServiceMaster s departure from the district, it was necessary to develop the district s own custodial allocation formula. A committee of school principals, maintenance, and budget staff developed a new allocation formula for FY2001. The following allocation formula reflects the committee s best effort to distribute equitably existing resources to all schools. Allocation Formula Custodian allocation, including the foreperson, is funded based on the following factors: 1. Student Factor 1 custodian for every 225 students. Special Schools - 1 custodian for every 75 students. 2. Area Factor All Schools - 1 custodian for every 27,150 square feet. Please note that funded square footage is adjusted to include portables. 3

Fundable Square Footage The State s Florida Inventory of School Houses (FISH) report serves as the data source for facility square footage information. A calculation is done to arrive at a funded square footage for each school as follows. The bathroom square footage included within the FISH report total building square footage is isolated and added to the total square footage an additional two (2) times. Therefore, bathroom square footage is counted three (3) times in the calculation of total funded building square footage. Portables with restrooms are weighted as well. Patios, storage rooms, mechanical rooms, electrical rooms and greenhouses are excluded from the total square footage of the building. 100% of the square footage for covered walkways is added back into the total funded building square feet. Portable square footage is calculated at 1,500 square feet per portable. Portables vary in size, but the average portable is approximately 900 square feet. By crediting each school with 1,500 square feet per portable, the formula recognizes the additional work associated with portables (i.e., travel between units, navigating stairs with equipment, etc.). The Area Factor is weighted 75% in the calculation and the Student Factor is weighted 25%. Allocation Formula - Forepersons Foreperson levels are based on the gross square footage: Level 1 49,999 Level 2 50,000-99,999 Level 3 100,000-169,999 Level 4 170,000-289,999 Level 5 290,000 Lead Custodians The School Board agrees to provide salary supplements to compensate leadership responsibilities of a person designated to assist a Custodial Foreperson in custodial staff management as follows: Leadperson (as Foreperson II) Supplement $550 Leadperson (as Foreperson III) Supplement $650 Leadperson (as Foreperson IV) Supplement $1,000 Leadperson (as Foreperson V) Supplement $1,500 Day Time Custodian Allocation Elementary, Middle 1.0 position High 1.5 positions Special 1.0 position Stadium/Unique Custodians High schools with a football stadium receive.50 custodian to assist with the cleaning of that facility. A.W. Dreyfoos receives two (2) custodian positions for unique requirements associated with their performing arts program. 4

Glades Area Schools/Unique Custodians The twelve (12) schools located in the Glades Area receive one additional custodian beyond the regular formula to assist with additional cleaning requirements associated with Glades muck and sugar cane ash. Adult Education Centers School facilities which have an Adult Education Center will receive a custodial allocation based on the size of the adult education center/community school budget. Allocations are based on total Adult budget: Up to $500,000 0.5 position $500,000 to $1,000,000 1.0 position Over $1,000,000 1.5 positions Custodial allocations are based on applying the formula to the best available data. Student information is based on enrollment projections. The FISH report serves as the data source for building square footage. Once all of the data is input into the staffing model, the number of custodian positions are calculated (rounded to the nearest half position) and placed in each school budget. Allocated custodial positions may not be traded off. Custodian Schedules C-1 and C-2, included with school budgets each year, provide the custodial calculation for each school. Encumbrance of Salaries and Benefits The Budget Department runs a bi-weekly process that places an encumbrance in the budget ledger for the salaries and estimated benefits of all regular part-time and full-time employees. You will see these on your budget status report or on a budget overview of the budget ledger. Temporary part-time salaries and part-time in system salaries (such as CTA seasonal and yearround supplements for service beyond the regular duty day) are not part of this process. Since school salaries in the general fund are generally budgeted based on district averages, there will often be negative available balances in these accounts (511000, 512000, 513000, 515000, and 516000) that you are not required to cover. See highlighted section below for an example of salary encumbrances. Encumbrances for benefits are also based on district averages. As with budgets for benefits, the encumbrances are only placed in account 521000, while expenditures are posted to multiple accounts that have a control account of 520000. 5

ESE and ESOL Allocations Federal and State laws require that resources allocated for ESE and ESOL be utilized for those designated function. Any trade-off of resources within each area requires the respective approval of the Exception Student Education or Multicultural Department Director. One-on-one paraprofessionals, which are funded from the IDEA grant, are based on specific the IEP requirements of a student and are allocated to a school for only as long as the student attends the school. If the assigned employee does not move with the position when the student moves to another school within the district, they must be moved to another budgeted position either at the school or within the district. If the student leaves the district, the position is deleted and the person must move to another position. Extra Duty Days Extra duty days are days worked beyond an employee s regular contract schedule, for those employees who work 226 duty days or less. Schools may purchase additional days. Budgets for extra duty days are set up to match the function of the person for whom they are allocated. The account used for extra duty days is 518430. Extra duty days are budgeted based on average salary and benefits, however actual costs are charged. It is therefore important to keep track of the number of duty days used and stay within the purchased number of days. The Budget department monitors extra duty day usage. Expenditures that exceed the budgeted number of duty days must be covered by the school. Duty day expenditures may be reviewed by running the query PB_PR_XDD_LOCA_DTL in People Soft HCM. The query lists employees who have been paid extra duty days, how much they have been paid, and where it was charged. Extra Periods Extra periods may be purchased to pay a secondary teacher to teach a 6 th class for the year. Current contract terms set the pay rate at $23.50 per hour for the extra period. The cost of one extra period is $6,588 annually. One teacher position may be traded off for 10 extra periods, thereby leveraging a school s resource allocation. Extra periods are funded under account 518440. The combo code for extra periods is dept#- XPD1000-5XXX-XXXX. 5XXX is the instructional function number. XXXX is the program number. Payroll processing of extra periods are now set up using the Extra Period Supplement screen. Once screens are closed, changes must be submitted via email to Mary Schade in the Payroll Department. Schools must stay within their budgeted extra period budget. Expenditures may be tracked on People Soft Financials by viewing the Budget Status Report which is posted daily to the People Soft desktop or by running a budget overview of account 518440. 6

Gender Equity Funding Middle and high schools receive $2,000 and $10,000, respectively, for the purpose of ensuring equal gender access to sports. Gifted Positions Elementary schools with part-time gifted programs are allocated gifted units by the ESE department and those units are listed on page two of the School Center Proposed Budget. At elementary schools with gifted cluster programs, gifted units are counted as part of the regular teacher allocation. Gifted units at secondary schools are also counted as part of the regular teacher allocation. A trade-off is not required to shift units between regular and gifted. Kindergarten Start-Up Funds Elementary schools are allocated $ 1,360 for every new kindergarten unit that is earned, to assist in the purchase of set up materials for the classroom. This will only be allocated as a new unit if the unit is NEW and was not lost or traded-off in a prior year. Magnet Budget Magnet budget and positions are located in fund 1000, program 3030. Any change in budgeted positions requires approval from the Director of Choice and Career Options. Miscellaneous Local Funded Positions (Fund 1001) Positions purchased with internal accounts, PTA/PTO funds or other outside funding are created in Fund 1001 and are frozen at the end of each fiscal year. Schools need to notify the Budget Department if the positions are being purchased again next year. The positions will be unfrozen if the District has received all funding due for the previous year. If the funding is no longer available, personnel in the frozen positions must be moved to valid, budgeted positions, or excessed. Move Days for New and Remodeled Schools Funded by Capital Projects Five extra duty days per position are allocated to schools that must move due to a remodel or replacement of their school. For replacement schools, the five days must cover both the move out of the old school and the move into the replacement school. Employees who are 260 duty days and overtime exempt are not eligible to earn extra duty days. School secretaries and custodians are allocated overtime hours for the move since they are 260 duty day employees. The construction Project Manager notifies Budget that move days are needed. The school submits the list of employees who will work during the move, following the group guidelines below. Budget calculates the budget cost of extra duty days and overtime using average salaries. Once budget and the appropriate combo codes are set up, the school is notified. Schools are responsible for tracking the number of days used and must stay within the days budgeted. 7

Group I - CTA Employees: Combo code: dept-xdt3999-7410-0000 Teachers Coaches Guidance Counselors Media Specialist Group II Non-CTA Employees Combo code: dept-xdt3999-7410-0000 Assistant Principals (less than 260 DD) School Police (submit time and combo code to school police for payroll processing) Data Processors Treasurers ITSAs STSTs Attendance Clerks Media Clerks School Secretary Clerks Group III 260 Duty Day, overtime eligible will receive overtime pay Combo Code: dept-ovt3999-7410-0000 Custodians School Secretaries Any Group II, 260 duty day contract employee Group IV Employees not eligible for extra duty days or overtime. Principals Middle School Vocational Teachers Since the State no longer provides funding for middle school vocational courses, the function has been changed from 5310 to 5102, and from program 0000 to 3078 (Vocational-Middle School). As a result, the positions will be listed in a separate section of the Position Status Report, (fund 1000, program 3078). The allocations remain unchanged from the FY 2011 original allocation. Non-Salary Adjustments Basic non-salary adjustments are based on student count at the end of the first nine weeks, utilizing the District s allocation formulas. Following are the functions/accounts, by school level, that are impacted: Elementary Basic allocation 5101/551100, 5102/551100, 7310/551100 Fine Arts Art 5114/551100 Music 5117/551100 PE 5118/551100 Postage 7310/537100 8

Middle Basic allocation 5102/551100, 5102/564220, 7310/551100 Postage 7310/537100 Intramurals 5102/551100 High Basic allocation 5103/551100, 5103/564220, 7310/551100 Postage 7310/537100 In the event that a control budget has a deficit, a budget transfer must be processed at the detail budget level to cover said deficit. Position Status Report This report provides the status of positions. Positions shown in the vacant and filled sections are authorized positions. Frozen positions are not allocated, with the exception of the few remaining permanent substitute positions. Existing permanent substitute positions are frozen because they are grandfathered positions and schools may not fill the positions when they become vacant. Other than permanent subs, appropriate personnel action must be taken to move personnel from frozen positions to authorized positions. Pre-Kindergarten (Elementary Schools) With the exception of VPK students, Pre-K students are included in enrollment projections for calculation of supply budgets, and support staff positions (assistant principals, media clerks, and school secretary clerks). School Center Proposed Budget Report This report is issued in the spring of each year and lists all resources allocated to schools for the following fiscal year. The report provides both a summary and detailed listing of positions and spending allocations for each school. Regular operating, categorical and grant budget allocations are included. School Center Trade-off Values and Standard Salaries When requesting an operating budget trade between teacher, media specialist, counselor and coach, trade-off values are used for calculation. All other trades or purchases require use of standard salaries. School Recognition Funds (A+) Schools that are eligible for School Recognition Funds include: Schools that sustain high performance by receiving a school grade of A ; or Schools that demonstrate exemplary improvement due to innovation and effort by improving at least one letter grade; or Schools that improve more than one letter grade and sustain the improvement the following school year; or 9

Schools designated as Alternative Schools that receive a school improvement rating of Improving or improve at least one level. State funding per student is currently $100 and is based on prior year enrollment. The legislation gives the school s staff and School Advisory Council the authority to decide how the award will be used (Section 1008.36 FL Statute). An agreement on a spending plan must be reached by February 1 st. If school staff and School Advisory Council cannot reach agreement by February 1 st, the award must be equally distributed to all classroom teachers currently teaching in the school. As specified in statute, schools must use their awards for one or any combination of the following: Non-recurring bonuses to the faculty and staff; Non-recurring expenditures for educational equipment or materials to assist in maintaining and improving student performance; or Temporary personnel for the school to assist in maintaining and improving student performance. Funds not spent by the end of the fiscal year do carryover. However, they must be used as determined by the original and approved plan. School Resource Officers For payroll purposes, School Resource Officer positions are located in the School Police Department (9004). Salary and benefit budget and expenditures for officers assigned to schools, however, are located at the schools. Trade-off of school resource officer budget is not allowed. Speech Language Pathologists To maximize use of this resource, Speech-Language Pathologist positions are located in the ESE department, and the appropriate level of speech/language resources allocated to each school. Substitutes Substitute budgets are budgeted at the rate of 9 days per CTA unit for teacher sick leave and training days. The days are split seven sick days (function 5160), and two training days (function 6402). Ten substitute days per General Funded ESE paraprofessional are budgeted in function 5161. Elementary and Middle Schools - substitute teachers will be paid for 6.5 hours for a full day. They are to be on campus 7 hours, which includes a 30 minute, duty-free, unpaid lunch. Elementary Schools on ½ Hr Extended Day substitute teachers will be paid for 7 hours for a full day. They are to be on campus 7.5 hours, which includes a 30 minute, dutyfree, unpaid lunch. 10

Elementary Schools on 1 Hr Extended Day substitute teachers will be paid for 7.5 hours for a full day. They are campus 8 hours, which includes a 30 minute, duty-free, unpaid lunch. High Schools substitute teachers will be paid for 7 hours for a full day. They are to be on campus 7.5 hours, which includes a 30 minute, duty-free, unpaid lunch. Substitutes for Title I funded teacher positions are funded from the Title I budget (fund 4201). Substitutes for IDEA grant paraprofessionals, (one-on-ones), are funded from the IDEA grant (fund 4253). For more detailed information, please refer to the Substitute Budget Guidelines posted on our department website, under Resources and Tools. Title I Allocations Each year schools are allocated Title I funding based on free and reduced lunch (FRL) prevalence. Schools receiving Title I allocations receive complete instructions from the Federal and State Programs Department. At the start of each new fiscal year, existing Title I positions are frozen. Following submission and approval of each school s Title I budget by the Federal and State Programs Department, positions are set up. Title I funded teacher and coach positions are budgeted using average salary and as a result, schools are not responsible for expenditures above the average budget amount, nor are they able to access available budget resulting from lesser cost for personnel. Trade-offs A trade-off is the exchange of a budgeted position or line item for another position or line item. For schools, trade-offs must be approved by the Area Superintendent, the Chief Academic Officer and the Budget Department. The approval process is in place to insure that academic and operational functionality is maintained at the school level. For departments, trade-offs must be approved by their respective Chief as well as the Chief Academic Officer or Chief Operations Officer. Trade-off of academic resources is allowed on a school by school basis. On the operational side, schools may not trade-off the following allocated positions: School resource officers Custodians Treasurer Data Processor All teachers in function 5xxx, are expected to be teaching full time in the classroom. This is verified by the teacher having a class roster with a course code from the Florida Course Code Directory. Any variance in duties requires a trade-off approved by both the Area Superintendent and Chief Academic Officer. 11