ADE Budget Reports. Topics Understand Two Primary Budget Reports Similarities Differences How Budget...

ADE Budget ReportsADE Budget Reports

Topics

Understand Two Primary Budget Reports• Similarities• Differences• How Budget Capacity is Determined

Reconciling: Where the Numbers Come From• ADE Calculations• District Values• Correcting Error

ADE School Finance Team• Operations Support (Student Data)• Financial Support (Payment | Budget)

Budg25 (Budgeted Expenditures Analysis Report)• Compares District Budgeted Expenditures to ADE Calculated

Values• Primary Source: Expenditure Budget• Published October-July of current Fiscal Year

Budg75 (Actual Expenditures Analysis Report)• Compares District Actual Expenditures to ADE Calculated Values• Primary Source: Actual Expenditures - AFR• Published November of Next Fiscal Year • Replaces the Budg25 for that Fiscal Year

BUDG 25/75 Reports

Similarities

3 Main Report Sections

BUDGET CAPACITY

SCA

UNRM&O

Report Common Columns

4 Common Columns 1. Description2. ADE Calculated3. District Amount4. DifferenceNote: Applied Capacity Column is Currently Only

on BUDG 75; Goal ADD to BUDG25 FY2012

Source of District Values BUDG 25 & 75

M&O

Page 7

Total Budgeted (Page 1)

UNR

Page 8 Sec A

Total Budgeted (Page 4)

SCA

Page 8 Sec B

Total Budgeted (Page 4)

Budgeted Amount Total of Individual Funds(See Slide 9)

ADE Calculations

ADE Calculations

Budget• Adopted• Most Recent

Revised

AFR used ONLY on the

BUDG75 APOR

Statute

Manual Inputs• 915’s• Budget

Reductions

ADE Uses Sum of Funds

ADE calculations uses the sum of Individual Funds (example: highlighted in yellow) and not Total Column (example: highlighted in blue)

Applied Budget Capacity

Applied Capacity = Lesser of the ADE calculated Value OR District Value

Gen

eral

Rul

e

Lesser Than Rule Exceptions

Budget Balance Carry Forward• M&O• Career Ladder | OPIP | Performance Pay

Actual Expenditures Applied• Type 03 Tuition• CEC

GROWTH• Budget Capacity will be awarded on the

BUDG 75

To clarify what number is being used; a APPLIED CAPACITY Column was added to the BUDG75 in FY2009. GOAL is to add a APPLIED CAPACITY Column to the BUDG25 in FY2012

Any AZ District

007000

Any AZ DistrictAPOR 55 BUDG 25/75

The BSL, TRCL, RCL, Growth, Adjusted RCL, CORL Allocation, and Soft Capital Allocation are "pulled" directly from the APOR55-1. If there is a difference between the ADE calculated\APOR55-1 value and the district's value due to student and\or transportation data, please contact your Account Analysis. Contact the Budget Team for all other budget values and\or questions.

Limited to ADOPTED Budget

Tax Payer Funded

Overrides Small School Desegregation Dropout Prevention

Differences

Top of BUDG25(Expenditure Budget Comparisons)

Sum of Individual Funds

Value in Total Column

Pg 1

Pg 2

Pg 4

Exception:Compares

Pg 1 Program

300 + 200To

Page 2 Total SPED

See Example on Slide 9

BUDG 75 Differences

Growth Adjustment Calculation

Applies Under Budgeted Growth

Calculates Budget Balance Carry Forward

M&0

Career Ladder \ OPIP

Unrestricted and Soft Capital

Determines Over Expenditure(s)

M&O, Unrestricted and Soft Capital

Budget CapacityCorrections

Correcting Budget CapacityDoes Budgeted

Adjusted RCL Reconcile with

ADE ?

Does Student Data/

Transportation Data Reconcile ?

YesNo

YesNo

Account Analyst

Payment Analyst

Budget Analyst

APOR 55-1

Account Analysts Directorysfpaymentteam@azed.gov

sfbudgetteam@azed.gov

Prior Year Corrections (15-915)

Write a letter on district or charter letterhead requesting a correction of state aid or budget capacity pursuant to

A.R.S. 15-915

List your contact Information

List specifically what needs to be corrected

Signed by the business manager

Scan & email the letter with support documentation to appropriate SF team (see previous slide)

Questions