Budgets: What You Really Need To Know

Budgets: What You Really Need To Know WCSD ESP Training Department State and Federal Programs

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

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

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

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

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

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

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

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

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

Activity • Take a look at the budget…what expenses are allowed and not allowed? Work in pairs, teams

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}

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

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}

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.

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.

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

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.

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.

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.

Food for Employees, on WCSD Property • Approved Grant Budget must contain a line item description of the food purchase. • Unit cost does not exceed WCSD’s per diem limits, currently $8.50. • Employee count is taken via a “Sign In” Sheet or “Attendance Roster”. Projected count is not sufficient.

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 WCSD’s per diem limits, currently $8.50. • Employee count is taken via a “Sign In” Sheet or “Attendance Roster”. Projected count is not sufficient.

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

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.

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.

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.

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.

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.

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.

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.

Budgets: What You Really Need To Know