Budgets: What You Really Need To Know

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Budgets What You Really Need To Know

• WCSD ESP Training Department
• State and Federal Programs

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• An
• overview
• on budgets
• and guidelines
• for expenditures
• for all State/Federal Grants.

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Key Learning Outcomes

• Define a budget
• Explain the budget process
• Describe the difference between line item budgets
  and functional budgets
• Define Key Terms

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Budgets

• List 2 questions you have about budgets.
• 1.
• 2.

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Terms

• What is a Budget?
• A detailed plan for the use of financial and
  other resources over a specified time period.

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The Difference

• State and Federal Grants are different from the
  site or department budget due to restrictions.

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Question

• What do you think would be some restrictions for
  a State or Federal Grant?
• Think, Pair, Share

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Spending Dos

• Purchase items specified in grant budget
• Review budgets periodically
• Call if you have questions
• Rob Luna 348-0212
• Tracy Hodge 348-0337

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Spending Donts

• Purchasing an item NOT identified in a grant
• Hiring personnel without correct paperwork or NOT
  identified in grant
• Going over budget
• See checklist

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Three Key Questions

• What does the grant say you will do?
• Increase Reading scores with students not meeting
  proficiency targets.
• How will you do it?
• Provide an after-school club for non-proficient
  students
• Prove it.
• Collect Data

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Activity

• Take a look at the budgetwhat expenses are
  allowed and not allowed? Work in pairs, teams

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Finding Information in Bi-Tech

• From the Bi-Tech GLIQ menu
• Running the Budget to Actual (Summary)
• USE GRNTBDGT
• FUND 2 digit fund number
• R/C 3 digit R/C number
• DEPT 3 digit Department number

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Question

• 66-1-10-6170-106-000
• Which set of numbers is the Responsibility
  Center?
• Which set of numbers is the Object Code?

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Finding Information in Bi-Tech Cont.

• Running the Transaction Detail
• USE TRANS
• FUND 2 digit fund number
• R/C 3 digit R/C number
• DEPT 3 digit Department number
• OBJECT 4 digit Object or blank for all
• START DATE as appropriate
• END DATE as appropriate

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Purchasing Cards

• Before purchasing an Item
• Refer to the Approved Grant Budget prior to
  making any purchases to ensure the item you wish
  to purchase is allowable.
• Review the current Budget in Bi-Tech to make sure
  you have available funds. It can take 2 to 3
  weeks for P-Card transactions to post to Bi-Tech.
  Please keep record of these purchases to prevent
  over budgets.

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P-Cards, Continued

• After Purchasing an Item
• Save your receipts from the vendor. You will
  need to attach these receipts to your monthly
  statement.
• Review your account numbers carefully before you
  Sign Off. Make sure the correct Object Codes
  are used.
• Make sure to type an adequate description in the
  Comments so others easily understand.

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Question

• What is the delay time for a p-card purchase to
  post to Bi-Tech?

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P-Cards, Continued

• After Purchasing an Item (continued)
• If food is purchased with a P-Card, make sure to
  include the of employees who participated
  before you Sign Off.
• Print your monthly statement, review, attach
  receipts, sign as required, then send to SFPD.

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Food Purchased with Grants

• SPFD has issued procedures regarding the 3
  specific types of food purchases
• For Students and / or Parent Involvement( Ex.
  Reading Nights)
• Employees on District Property (Ex. Brown Center)
• Employees at Local Conference Facilities (Ex.
  Peppermill)
• Should you have any questions, contact SFPD
  before purchasing food.

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Food for Students Parents

• Approved Grant Budget must contain a line item
  description of the food purchase.
• Acceptable EX Food for parents students to
  attend Parent Night to meet teachers school
  staff.
• Too Vague, food not allowed based on this
  Meeting supplies after school supplies.

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Food for Employees, on WCSD Property

• Approved Grant Budget must contain a line item
  description of the food purchase.
• Unit cost does not exceed WCSDs per diem limits,
  currently 8.50.
• Employee count is taken via a Sign In Sheet or
  Attendance Roster. Projected count is not
  sufficient.

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Food for Employees, at Local Business Facilities

• Approved Grant Budget must contain a line item
  description of the food purchase.
• Unit cost does not exceed WCSDs per diem limits,
  currently 8.50.
• Employee count is taken via a Sign In Sheet or
  Attendance Roster. Projected count is not
  sufficient.

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Question?

• What is the per diem rate for lunches for the
  WCSD?
• 2.00
• 8.50
• 15.00
• All of the Above

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Food for Employees, at Local Business Facilities,
Continued

• Before entering into an agreement, you negotiate
  with the facility staff, who agrees their
  invoices to WCSD will not exceed the 8.50 per
  diem amounts for any all costs that are
  itemized as food.
• When the invoice arrives, review to verify.
• If invoice is acceptable, attach Sign In or
  Attendance Roster, send to Business.

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Lodging f/Employees, In-State

• Hotel rates must not exceed GSA limits.
• GSA rates for in-state lodging are much more
  restrictive than out-of-state lodging.
• Refer to the GSA chart in the procedures before
  making reservations in Nevada.
• Hotel / lodging in Nevada may often result in the
  employee needing to pay a portion of costs or
  seek an alternate hotel.

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Payroll Timesheets

• All timesheets must contain in the Position
  Description line
• Grant Name
• Grant Account Number
• EX 21st Century, Allen, 66-1-10-6170-101-000
• Following the above procedure will greatly reduce
  the amount of errors when an employee has more
  than 1 position.
• EX 5th grade teacher during contract day is also
  after-school tutor for grant funded program.

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HR Start End of Positions

• Be certain employees do not work outside of the
  dates listed on the HR paperwork. Doing so
  results in missed / delayed pay / phone calls to
  Payroll.
• The employee cannot start before the Start Date.
• The employee cannot work after the End Date.

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HR Start End of Positions, Cont.

• Be certain to submit HR paperwork according to
  the schedule established by HR.
• EX Certified Hourly Assignments (ongoing extra
  duty assignments for certified employees) are due
  in HR by the 1st of the month. Therefore, these
  are due in the Grants Department 3 working days
  prior.

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HR Ending Positions

• When a person is hired for an all year extra duty
  position, but later decides to stop working,
  please make sure to submit the appropriate HR
  paperwork to end the position.
• EX Person hired at start of school. Start Date
  is 8-20-08 End Date is 6-10-09. Person decides
  in November to stop working on this. Submit EOP
  paperwork.

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Fiscal Management Who to Contact

• Kristen McNeill, Director 348-0398
• Management Issues, Proposing Major Changes,
  Planning Development.
• Rob Luna, Fiscal Administrator 348-0212
• Allowable Costs, Budget Preparation, Questions of
  Unusual or Unique Situations.
• Tracy Hodge, Grant Accountant 348-0337
• Correcting Errors, Purchasing Cards, General
  Inquiries, other Day to Day transactions.