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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 [email protected]
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
