The document summarizes a leadership conference for school business officials that covered the roles and responsibilities of the business department, the budget process from state to site levels, and new areas of focus under the Local Control Funding Formula including developing local control accountability plans. It provided an overview of the changing landscape of school finance in California.
School district's presentation on the 2011-12 budget, with proposed reductions, delivered Jan 12 at Blaine High School and Jan 20 at Champlin Park High School.
Document 14 - 16 Black men claim Buffalo Schools discriminated against themwkbw
The 7 Eyewitness News I-Team has been working since August of 2018 to uncover details surrounding a series of racial discrimination complaints filed with New York’s Division of Human Rights against Buffalo Public Schools.
When you close a school for weeks or months, and you’re a traditional school district, you’re likely to be fine. When you close a charter school for weeks or months, it can be devastating.
In this recorded webinar, we explore options for charter school leaders to make decisions and have the resources available to do the right thing for your students, your staff and your larger community.
School district's presentation on the 2011-12 budget, with proposed reductions, delivered Jan 12 at Blaine High School and Jan 20 at Champlin Park High School.
Document 14 - 16 Black men claim Buffalo Schools discriminated against themwkbw
The 7 Eyewitness News I-Team has been working since August of 2018 to uncover details surrounding a series of racial discrimination complaints filed with New York’s Division of Human Rights against Buffalo Public Schools.
When you close a school for weeks or months, and you’re a traditional school district, you’re likely to be fine. When you close a charter school for weeks or months, it can be devastating.
In this recorded webinar, we explore options for charter school leaders to make decisions and have the resources available to do the right thing for your students, your staff and your larger community.
NCACC Intergovernmental Relations Director Rebecca Troutman discusses the funding sources for public schools in North Carolina during a workshop held Aug. 23, 2013, at the NCACC's 106th Annual Conference.
The AACC government relations team provided an overview of the year-end action in Congress and a peek into the year ahead. Topics included up-to-the-moment information on FY 2012 funding for Pell Grants and other key programs and the impact of the Budget Control Act now that the Supercommittee has failed to propose a deficit reduction plan. The webinar also covered the latest developments on the American Jobs Act, the Trade Adjustment Assistance Community College and Career Training Program, Department of Education regulations, and more.
On July 31, 2012, the AACC government relations team discussed recent developments in Washington that affect community colleges. Topics included funding for Pell Grants and other key programs, Workforce Investment Act reauthorization, the Obama administration's executive order on veteran students, the latest on gainful employment and other regulations, and more.
This presentation provides an overview of the major federal student aid programs (including federal direct student loans, Pell grants, and campus-based aid) provided through the Department of Education. It also briefly discusses basic budgetary issues related to those programs, including how procedures established in the Federal Credit Reform Act are used to estimate the cost of federal student loans and how the Pell grant program is supported by both discretionary and mandatory funding.
Presentation by Justin Humphrey, an analyst in CBO’s Budget Analysis Division, at the Committee for Education Funding.
This presentation provides an overview of how CBO estimates the costs of federal student loans under the Federal Credit Reform Act of 1990.
Presentation by Justin Humphrey, an analyst in CBO’s Budget Analysis Division, at the Postsecondary National Policy Institute.
School Facilities Funding in California - a time of transition and changeCharley Cowens
From Bill Savidge, Assistant Executive Officer, California State Allocation Board, who presented on school facilities funding in California at the June 19th, 2013 meeting of the West Contra Costa Unified School District Citizens' Bond Oversight Committee
The seminar is intended for executives and Human Resource leadership. This seminar will focus in particular on non-profit and government employers, who may have employees eligible for Public Service Loan Forgiveness.
Under PSLF, non-profit and government employees could be eligible to have their federal loans forgiven after 10 years. The first round of forgiveness starts October 2017. We will cover a broad range of student loan topics, including:
• Student loan legislation and policy updates
• Public Service Loan Forgiveness
• Employer responsibilities on PSLF certification
• Student loan impact on workers
• Options for employer student loan benefits
NCACC Intergovernmental Relations Director Rebecca Troutman discusses the funding sources for public schools in North Carolina during a workshop held Aug. 23, 2013, at the NCACC's 106th Annual Conference.
The AACC government relations team provided an overview of the year-end action in Congress and a peek into the year ahead. Topics included up-to-the-moment information on FY 2012 funding for Pell Grants and other key programs and the impact of the Budget Control Act now that the Supercommittee has failed to propose a deficit reduction plan. The webinar also covered the latest developments on the American Jobs Act, the Trade Adjustment Assistance Community College and Career Training Program, Department of Education regulations, and more.
On July 31, 2012, the AACC government relations team discussed recent developments in Washington that affect community colleges. Topics included funding for Pell Grants and other key programs, Workforce Investment Act reauthorization, the Obama administration's executive order on veteran students, the latest on gainful employment and other regulations, and more.
This presentation provides an overview of the major federal student aid programs (including federal direct student loans, Pell grants, and campus-based aid) provided through the Department of Education. It also briefly discusses basic budgetary issues related to those programs, including how procedures established in the Federal Credit Reform Act are used to estimate the cost of federal student loans and how the Pell grant program is supported by both discretionary and mandatory funding.
Presentation by Justin Humphrey, an analyst in CBO’s Budget Analysis Division, at the Committee for Education Funding.
This presentation provides an overview of how CBO estimates the costs of federal student loans under the Federal Credit Reform Act of 1990.
Presentation by Justin Humphrey, an analyst in CBO’s Budget Analysis Division, at the Postsecondary National Policy Institute.
School Facilities Funding in California - a time of transition and changeCharley Cowens
From Bill Savidge, Assistant Executive Officer, California State Allocation Board, who presented on school facilities funding in California at the June 19th, 2013 meeting of the West Contra Costa Unified School District Citizens' Bond Oversight Committee
The seminar is intended for executives and Human Resource leadership. This seminar will focus in particular on non-profit and government employers, who may have employees eligible for Public Service Loan Forgiveness.
Under PSLF, non-profit and government employees could be eligible to have their federal loans forgiven after 10 years. The first round of forgiveness starts October 2017. We will cover a broad range of student loan topics, including:
• Student loan legislation and policy updates
• Public Service Loan Forgiveness
• Employer responsibilities on PSLF certification
• Student loan impact on workers
• Options for employer student loan benefits
Content marketing can be an effective way to connect with customers and prospects – not just through social media, but through all channels. During this presentation we discussed how:
• Social media and content marketing impact customer perceptions and buying behavior,
• To use content marketing to support your marketing goals
• To manage an ongoing strategy
And why content marketing is, in fact, not new.
Presentation from Dec, 8, 2016 webinar held by Education Resource Strategies, EdCounsel and the Large Countywide and Suburban District Consortium to discuss how districts can use the ESSA transparency requirement to increase equity.
Objectives:
1. Understand key facts about ESSA’s financial reporting requirements and relevant regulations
2. Identify challenges and opportunities that result from these requirements
3. Discuss actions districts can take to link financial transparency to equity
ERS analysis of the budget and resource use in a small, urban California district. Includes recommendations for teacher professional learning, school redesign, teacher compensation, school planning support, and more.
Local Control Funding Formula 101 presentation by the Santa Clara County Offi...district5united
Local Control Funding Formula 101 presentation by the Santa Clara County Office of Education. The presentation was provided at the Local Control Funding Formula 101 Community Forum and Discussion held on October 29, 2013, at James Lick High School in San Jose, CA.
Tipp City Exempted School District is looking for an emergency operating levy in August. This presentation discusses the current financial situation and the methodology for the levy.
Spring 2009 Finance Presentation For Pt As V2jhackett
Explanation of Weld County School District 6's current financial picture, budget priorities, and how the district compares to other districts in the region.
The release of the draft cohort default rates presents a great opportunity to review or initiate your default prevention plan. During this webcast, we discussed proven strategies that will help students successfully complete their program of study, become educated consumers regarding their student loans and provide them with the assistance they need to successfully repay their educational debt.
Extended Local Control Funding Formula presentation by Public Advocatesdistrict5united
Extended Local Control Funding Formula presentation by Public Advocates. In this PowerPoint, Public Advocates outlines the major changes the Local Control Funding Formula makes to school finance in California. They discuss funding and spending based on student needs, the benefits and concerns around local control, the state priorities’ broad definition of school success, Local Control and Accountability Plans and the importance of community involvement under LCFF. Afterwards, they develop talking points for the School Success Express.
Career Group Finance Job Family Accountin.docxadkinspaige22
Career Group:
Finance
Job Family:
Accounting
Job Stream: Role:
Technical
Revised Date:
November 2011
JOB PROFILE
JOB STORE # 335
TITLE: FINANCIAL ANALYST CLASSIFICATION:
POSITION #: 47525
SUPERVISOR’S TITLE: MANAGER, BANKING & CLIENT SERVICES
MINISTRY: FINANCE
DIVISION: PROVINCIAL TREASURY
BRANCH: BANKING & CASH MANAGEMENT
PROGRAM
The Banking & Cash Management Branch (BCM) enables government to collect and disburse funds through
financial transactions.
Under the authority of the Financial Administration Act (FAA) and government core policy and procedures,
BCM is responsible for the banking infrastructure and services that enable government to complete financial
transactions with citizens, customers, vendors and employees and ensures the effective management of
government funds related to these transactions.
BCM accomplishes its mandate by:
• procuring and implementing banking services;
• managing banking relationships, financial transactions and banking infrastructure (e.g. bank accounts);
• developing new revenue collection and payment solutions, and onboarding ministry client stakeholders;
• providing expert financial and banking advice to assist ministry stakeholders in the development of
their respective revenue collection and payment processes;
• operating several interdependent and interrelated systems that deliver core financial operations
relating to payments and revenue collection as part of the government’s corporate financial system;
• maintaining the security and compliance standards for financial transactions; and
• effectively managing the cash and investments of the Consolidated Revenue Fund, and forecasting the
daily balance of cash created and required by receipts and disbursements.
JOB OVERVIEW
The position is one of three Financial Analyst positions responsible for the management and daily
operation of corporate banking and payment services (Internet payment, Point of Sale machine, Online
banking, Pre-authorized Debit, Electronic Fund Transfer, Cheques) in use by all government business
programs. This includes ensuring all the payment services are available and uninterrupted, banking
transactions are processed by business critical systems accurately and revenues are recorded into CAS. All
Career Group:
Finance
Job Family:
Accounting
Job Stream: Role:
Technical
Revised Date:
November 2011
financial analysts are responsible to ensure the CRF accounts in all Financial Institutions are balance.
One of the primary functions of this position is to manage the Central Deposit Program which currently has
$1.2B in deposit from the SUCH sector. The incumbent works in highly challenging environment
coordinating amongst the Financial Institutions, Ministries and SUCH sector’s CFOs and financial staff.
ACCOUNTABILITIES
• Accountable for the uninterrupted operations, accuracy and integrity of the business .
Synthetic Fiber Construction in lab .pptxPavel ( NSTU)
Synthetic fiber production is a fascinating and complex field that blends chemistry, engineering, and environmental science. By understanding these aspects, students can gain a comprehensive view of synthetic fiber production, its impact on society and the environment, and the potential for future innovations. Synthetic fibers play a crucial role in modern society, impacting various aspects of daily life, industry, and the environment. ynthetic fibers are integral to modern life, offering a range of benefits from cost-effectiveness and versatility to innovative applications and performance characteristics. While they pose environmental challenges, ongoing research and development aim to create more sustainable and eco-friendly alternatives. Understanding the importance of synthetic fibers helps in appreciating their role in the economy, industry, and daily life, while also emphasizing the need for sustainable practices and innovation.
The Roman Empire A Historical Colossus.pdfkaushalkr1407
The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
How to Split Bills in the Odoo 17 POS ModuleCeline George
Bills have a main role in point of sale procedure. It will help to track sales, handling payments and giving receipts to customers. Bill splitting also has an important role in POS. For example, If some friends come together for dinner and if they want to divide the bill then it is possible by POS bill splitting. This slide will show how to split bills in odoo 17 POS.
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Students, digital devices and success - Andreas Schleicher - 27 May 2024..pptxEduSkills OECD
Andreas Schleicher presents at the OECD webinar ‘Digital devices in schools: detrimental distraction or secret to success?’ on 27 May 2024. The presentation was based on findings from PISA 2022 results and the webinar helped launch the PISA in Focus ‘Managing screen time: How to protect and equip students against distraction’ https://www.oecd-ilibrary.org/education/managing-screen-time_7c225af4-en and the OECD Education Policy Perspective ‘Students, digital devices and success’ can be found here - https://oe.cd/il/5yV
Palestine last event orientationfvgnh .pptxRaedMohamed3
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
The Art Pastor's Guide to Sabbath | Steve ThomasonSteve Thomason
What is the purpose of the Sabbath Law in the Torah. It is interesting to compare how the context of the law shifts from Exodus to Deuteronomy. Who gets to rest, and why?
School finance 101 for new principals acsa leadership conference nov 2013 (final)
1. ACSA Leadership Conference November 2013
Brett W. McFadden, CBO Pajaro Valley USD
Sandra J. Harrington, CBO Ukiah Unified School District
1
2. The Big Picture: Areas of Responsibility
The Role of the Business Department
The Role of the Principal
The Budget Process: Macro-to-Micro
State Budget
District Budget
Site Budgets
Other Areas of Responsibility
Attendance
ASB
Fundraising
2
4.
It will depend on the size of the district
◦ Larger districts (6k ADA +) – more of a leadership and strategic role, with reliance on
department directors for technical expertise
◦ Smaller districts (3k ADA -)– more technical expertise and hands on, may rely more on
the county office of education for direct service
But the CBO is the one that’s in charge of the operational and fiscal aspects of the
district – the stuff that makes the wheels go round
Their top priority – keeping the district fiscally solvent!
4
5.
Customer Service and Support – We are dedicated to helping you “Do It Right”
The responsibilities of the business office include:
◦
◦
◦
◦
◦
◦
◦
◦
◦
Accounting
Budgeting
Purchasing
Technology
Facilities
Maintenance, ops, grounds, and transportation
Food services
Risk management and safety
And any other operational, technical, administrative matter
Advice for a new principal – get to know the business office staff well, “always take care of the
gate keepers”
Keep in mind that they are not typically educators – they often will speak and think differently
than instructional folks
5
6.
Instructional and Site Leader
Budget Management
Recordkeeping
Legal Compliance
Safety
6
7.
School finance is complicated – even seasoned veterans make mistakes
Keep your own records – it is the site leader’s responsibility
◦ District financial systems are often hard to understand – keep your own excel spreadsheets
Don’t rely solely on the district office for record keeping
There will often be a delay from when a site encumbers or spends funds and when
that activity shows up on a district report and/or updated budget
Distinguish between ongoing commitments and one-time expenditures – you may
look like you have the budget, but your ongoing commitments may limit your ability to
spend funds at the end of the year
7
8.
Projects education plan for fiscal year
Shows sources of funds and expenditures
School Site Council
School Plan for Student Achievement
Informs the public
Guides evaluation of a year’s program
Guides comparison to prior years
9. It’s a brand new world…2012/13
Local Control Funding Formula…
Local Control Accountability Plan
(LCAP)…Common Core State
Standards…
9
12.
The LCFF is the most sweeping change to school finance policy in 40 years
Policy and budget making via formulas is gone
LCFF/ LCAP
◦ Local control accountability plan and budget developed simultaneously = What you will do
and be held accountable for
◦ Under an 8-year phase in
The paradigm shift:
Spending directly accountable to educational outcomes
12
13. Factors
K-3
4-6
7-8
9-12
$6,845
$6,947
$7,154
$8,289
Adjustment factors
10.4% CSR
--
--
2.6% CTE?
CSR, CTE amounts
$711.88
--
--
$215.51
Grade Span Base
Grant per ADA
Add the following amounts to the base grant and adjustments above:
• Supplemental grant - 20% of the grade span base grant multiplied by the
districtwide % eligible students
• Concentration grant - 50% of the grade span base grant multiplied by the
districtwide % eligible students that exceed 55% of total enrollment
Add on:
Home-to-School Transportation and Targeted Instructional Improvement Grant
Funded at 2012-13 levels
Add each column to get target grant and divide by 8 to get yearly increase
14. ◦
$1.25 billion for Common Core implementation –
one-time over two years
◦
CTE one-time grants - $250 million statewide
◦
Prop. 39 energy efficiency grants – dedicated
solely to schools via formula
15.
Check your LCFF funding and 8-year target
◦ Figures could be inaccurate, do double check
◦ Double check F/R lunch count and EL student enrollment
◦ Check that your base year amount is correct
Watch for updates and direction on Local Control Accountability Plan
Start educating your board, employees, unions,
community now
Integrate LCFF planning into Common Core
implementation and planning
15
16. Core Includes (but not limited to)
Teachers/classroom
Adult Ed
Professional Dev.
Sports/Athletics
Facilities/Planning
Books/Supplies
Educational Services
Utilities
Maintenance
Health & Welfare
Operations
BTSA For New Teacher
Textbooks
Gate
IT
Board of Trustees
Business Services
Safety and Security
HR
Student Services
State categoricals
Child Care
Transportation
Healthy Start
Nutrition/Food
Migrant Ed (State)
Nurses
Speech/Hearing
State/Federal Accountability
New unrestricted funding is limited
17. Districts will need to develop a process for LCAP development and approval
This is like zerobased budgeting
• What do you do now?
• How much does that cost?
• What must you absolutely
do to stay operational?
• Where do you want to be?
• What do your students
need?
Internal planning w/
the LCFF model
Facilitating, selling,
communicating
• How much do you get
under LCFF?
• What is your yearly
revenue growth?
• What is the break down –
restricted vs. unrest.?
• What are your immediate
and long term needs?
• What does your board
look like and want?
• Where is your
community?
• Where are your unions?
• What is your
communications and
political game plan?
17
19. District revenues
Equates to
a 23%
drop in
state
revenues
Phased recovery over time
Return to 2007-08 per ADA
statutory funding levels
Eight year phase in of LCFF funding
19
21.
Developed and adopted each year
Revised no less than two times per year
Many forms and schedules
Many factors contribute to change
22.
Locally Controlled Funding Formula (LCFF)
◦ Base funding
Determined by ADA, Grade span target funding levels
◦ Supplemental and Concentration funding
Determined by Unduplicated English learners, FRPM eligible and foster care
students
◦ Data Integrity
CalPADS – Directly tied to funding
◦ Includes previously designated funding sources
EIA, CSR (add on), ROP, Tier III Flex Categoricals
◦ Accountability Requirements – LCAP
A work in process
23.
Add-ons to LCFF
◦ Home-to-School Transportation
◦ Targeted Instructional Improvement Grant (TIIG)
State Lottery
Common Core Standards Implementation
◦ One-time funding – Ongoing Need
Spending authority over two years
◦ Technology, Professional Development, Instructional Materials
24.
Revenue
◦ CBEDS
◦ ADA
◦ COLA
◦ New Programs
◦ Eliminated Programs
◦ Statewide ADA
Expenditures
• New Programs
• Delivery of Programs
• Carry Over Balances
•
•
•
•
Balance from prior year programs
Calculated when year-end closing completed
September 15th
Audited by external auditors
• Step & Column
• Salary Costs
• Unemployment Insurance
• Worker’s Compensation
• Cost of Doing Business
25. Budget action:
Adopted budget*
Unaudited actuals (fiscal activity through year end)
Annual independent audit of prior-year budget
1st Interim Report (activity through Oct 31)
2nd Interim Report (activity through January 31)
3rd Interim Report (activity through June 30)
Federal fiscal year
Adoption date:
July 1
By September 15
October each year
December 15
March 15
If required by COE
Oct 1 – Sept 30
•If no state budget by July 1, a revised budget must be adopted within 45 days after the state budget is adopted
•Federal expenditure reporting will follow the federal fiscal year
25
27. LEAs typically get their revenues from five sources:*
1.
State aid: state sales and income taxes – allocated via the Proposition 98 funding
formula
2.
Property taxes: Collected locally but allocated to schools based on a state-determined
formula (Prop. 98)
3.
Federal aid: Earmarked for special purposes, most notably Child Nutrition, Special
Education, and No Child Left Behind (NCLB)
4.
Local miscellaneous: Can include such sources as community contributions, interest
income, developer fees, and revenues from local parcel tax elections
5.
Lottery: Portions of the proceeds from the California State Lottery goes to school districts
on a per-pupil basis, providing a token per-pupil allocation to school districts and charter
schools
* EdSource and Legislative Analyst’s Office
27
28. EdSource Jan. 2011
* Not all revenues go to instruction. For example, $2.5 billion pays for child care and adult ed.
28
29.
Unrestricted Income – Resource “0000”
◦ Not restricted or designated by the donor
Not subject to specific constraints
May be used for any purpose not prohibited by law
Restricted Income – Resource “1000-9999”
◦ Legally restricted use
◦ Restricted use defined by owner
For specific purposes
30.
All school district budgeting is organized according to the Standardized
Accounting Code Structure (SACS)
SACS provides a level of consistency for budget comparisons and reporting
It provides:
◦ Ability to identify expenditures by type and amount
◦ Ability to make reasonable comparisons between districts and programs
Districts are required to use SACS for state and federal reporting purposes
30
31. The seven fields in SACS and the required minimum digits for each are:
Note: These are minimums, districts may require additional digits
◦
◦
◦
◦
◦
◦
◦
Fund - 2 digits
Resource - 4 digits
Project Year - 1 digit
Object - 4 digits
Goal - 4 digits
Function (Activity) - 4 digits
District Defined – 4 digits
31
32. Fund:
A fund identifies specific activities or defines certain objectives of BHUSD in accordance with CDE.
Most activity occurs in Fund 01, our general fund.
Resource: The resource code is used to classify revenue and expenditures that have special accounting or reporting
requirements or that are legally restricted. This code explains what restricted/unrestricted funding source is
being used.
Object:
The object code classifies expenditures by type of commodity or service. (e.g. – certificated salaries, benefits,
instructional supplies, travel & conference)
Project Year: Identifies the reporting year for a project that has more than one reporting year during the LEA’s
fiscal year.
Location: The site code designates a specific, school or department structure or group of structures that form a campus or
department under an administrator’s responsibility.
Goal:
The goal identifies the instructional goals and objectives. It groups costs by population, setting, and/or
educational mode. Examples include regular education K-12, continuation schools, migrant education, and
special education. This code explains who is being served.
Function:
The function identifies activities or services performed to support or accomplish one or more goals
or objectives. Examples include instruction, school administration, and transportation. This code explains what
you are doing
with the funds.
District Defined: District specific code that ties to a specific function/project not identified within other codes.
32
36.
Knowing what to do and when is key to success
Develop clear timelines on your site / program budgets over the course of the
fiscal year
Make sure your fiscal and instructional actions match up – if you change your
plan, change your budget to reflect the change (if needed)
◦ LCAP
◦ School Site Council
◦ School Plan for Student Achievement
Memorialize your actions – text explanations should accompany your
budgets to explain what you did, why, and when you did it.
Keep your district office budget person up to speed – always!
36
37.
As principal / assistant principal, you will oversee several types of budgets
The type of funds will depend on district protocols and fiscal practice
◦
◦
◦
◦
◦
◦
◦
Site discretionary funds
Site operations and administration
Books and supplies
Associated Student Body (ASB) funds
Federal grants – QEIA, Title I, SIG
Clubs, parent groups, site council
Special funds – facilities, recycling, after-school
37
38. Unrestricted fund
•Usually recurring
•Supply and equipment budgets
•Typically less rules
Grants/Donations
•Usually one-time
•Variable rules/restrictions
•Provided for specific expenditures
Restricted fund
PTA/Booster Clubs
•Categorical programs
•Usually one-time
•Usually recurring
•Political context – keep it in mind
•SIP, EIA-LEP, Title 1
•Provided for specific expenditures
•Program-based with rules/restrictions
•Be careful / ask questions
38
39.
Spring
◦
◦
◦
◦
◦
Begin planning for FY and instructional year
Determine inefficiencies, deficiencies, and areas of improvement
Determine available funding and what you want to accomplish
Develop budget that coincides with program implementation and goals/objectives
Begin discussions with School Site Council
Identify and align budgeted expenditures with Single Plan for Student Achievement
Start of the instructional year
◦ Resource allocation and match up
◦ Oversee program and evaluate program startup
◦ Review SPSA and budget for alignment
During the year
◦ Periodically evaluate program and budget
◦ Compare any variances to prior year
◦ Monitor year-to-date spending and where you are to budget
Monthly Budget Certification Reports – Review, transfer and certify
◦ Keep district office personnel up to date on status and progress
◦ Recommend taking these actions monthly
39
40.
You will likely have several different funding sources – ASB, yearbook,
PTO/A, site discretionary, campus supervision, etc. etc.
Understand the rules of each – what you can, and what you can’t
Work with your district office staff to develop one overall site / program
budget that includes all funds and spending
Organize it in a way you can easily see the macro and micro
You should be able to describe the basics of your site / program budget to
your staff, parents, board members, superintendent
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Personnel costs are often the top expenditure – especially for programs
◦ About 85 percent of your total budget is locked up in salaries and benefits
Things to remember and factor into site/program budgeting:
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Total compensation – not just salary, but benefits too!
Length of position
Certification
Funding source – one-time vs. ongoing, categorical ?
Job description – especially if a new position
Management vs. labor position – is it subject to collective bargaining
Reporting and accountability
Layoff notification, bumping, 39-month rehire list, and other seniority requirements
Remember to work closely with the Human Resources and Business Office when personnel changes are
necessary or clarification is required.
We are here to help!
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Remember – all revenues are “green”
Spend most restricted dollars first
Spend time sensitive funds first
Consider multi-funding
Good balances are prudent – but remember, the money is meant for students, so spend it
appropriately and timely
Use the SMART goal approach to evaluate effectiveness – did your spending positively impact
learning and achievement?
Budget Integrity in Purchasing –Budgets have to be sufficient or purchase orders should not
be processed.
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43.
Developing and implementing budgets is a critical skill for all site leaders
Knowing it and doing it well increases your chances for success in all areas –
student achievement, site management, instructional leadership
It can be a career ender if you don’t pay attention and get sloppy
Always use the Business Office as a resource to help spend
today’s dollars on today’s students responsibly and
within the legal guidelines
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Average Daily Attendance
◦ Legal Responsibility
Accountability
◦ Recordkeeping
Complete & Accurate
◦ Audit focus
Errors can costs $$$$$$$
◦ Determines funding levels
State, Federal
◦ Safety
Where is my child?
Data Integrity
◦ CBEDS
LCFF = Critical to get your data right!!!!
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46.
California Basic Education Data System (CBEDS)
◦ A count of enrolled students
◦ Updated every year in October
◦ Statistical data drives various fund sources
Average Daily Attendance (ADA)
◦ Average student attendance on any given day
◦ Calculated three times a year for State Reporting
◦ Determines base LCFF funding, lottery funding, etc.
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Establish monthly activity reports and closely track expenditures and income
Identify a site-level staff member to act as bookkeeper – but monitor them, you are ultimately
responsible!
Follow district and board-adopted procedures
Distribute monthly reports to club members, staff, and business office
Put in controls for cash management and collection
See FCMAT manual – www.fcmat.org
WARNING – Don’t take this for granted. ASB funds can quickly get out of control!
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This is typically an account to deposit funds raised by and/or for students –
specifically mentioned in Education Code 48930-48938
Warning! – This is the most common account that is noted for audit exceptions and
mismanagement
Site leaders are responsible management and reporting
It is critical that site leaders master the essentials of proper supervision and
management of ASB funds
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49. Allowable
Prohibited
Field trips and camps
Salaries for district employee
Science and nature trips
Supplies for district purposes
Library materials
Awards for students/staff
Playground equipment
Faculty professional development
Expenses for PTC/PTAs
Maintenance/repair of equipment
Magazine subscriptions
Student services
Items of personnel use by district
employees
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50.
You don’t need to be a budget “whiz” to be a great instructional leader
Business office staff won’t expect you to be a budget expert – and they may not want
you to be
You do, however, need to have a baseline competency and appreciation of budget
concepts and technical practices
More importantly, you need to respect timelines and administrative processes – they
are there because they are required to be and to protect you and the district as a
whole.
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A great site and program leader should be a passionate advocate for their school
and/or program
It is okay to have a bit of “push the envelope” mentality for your site/program – all
great leaders display an element of this trait
But respect the fiscal process – understand how far the envelope goes
Know the fiscal and HR process – understand it – and stay current on it
Respect fiscal and HR staff – give them proper heads up – give them the opportunity
to serve students too.
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52. As a leader, you are only going to be as “popular” as your last
“yes”. Strive to be trustworthy, consistent, fair, and set a positive
model of the work habits and interpersonal behaviors you value
in the organization. The popularity will eventually follow.
Dr. Jeff Baarstadt, Superintendent
Conejo Valley USD
Former CBO, Principal and Teacher
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