Budget Training2012-2013 Budget

Budget Procedures

Presented by:Cynthia Medrano-Richards

Chief Financial Officer

October 2, 2012

Table of Contents

Budget ProceduresA. General InformationB. Budget Analysis ReportsC. Activity Fund Budget SamplesD. Elementary Campus Activity Funds (9xx)E. Secondary Campus Activity Funds (9xx)F. Secondary Student Activity Funds (8xx)G. Questions

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A. General Information

2012-2013 Budget Amendment/Transfer Schedule

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* May 29, 2013 will be the Final Budget Amendment for 2012-2013. This budget amendment will be presented to the Board of Trustees in June 2013. After the last budget amendment is presented to the Board of Trustees, the 100 Series Funds will only be able to process budget transfers (GLBUBAAN Module) within the same function codes.

CUT OFF DATE

CUT OFF TIME

PRESENTED TO BOARD ON

Friday July 27, 2012 12:00 PM August 13, 2012 Wednesday August 29, 2012 12:00 PM September 10, 2012 Wednesday September 26, 2012 12:00 PM October 9, 2012 Monday October 29, 2012 12:00 PM November 12, 2012 Wednesday November 28, 2012 12:00 PM December 10, 2012 Tuesday December 18, 2012 12:00 PM January 14, 2013 Tuesday January 29, 2013 12:00 PM February 11, 2013 Tuesday February 26, 2013 12:00 PM March 4, 2013 Tuesday March 26, 2013 12:00 PM April 8, 2013 Friday April 26, 2013 12:00 PM May 14, 2013 Wednesday *May 29, 2013 12:00 PM June 10, 2013

Monthly Budget Reviews

The following is a monthly checklist for review:

1. Amend over-drawn accounts.2. Payroll accounts need to be projected through 6/30/xx.3. Budget for employee vacancies not budgeted as of 7/1/xx.4. Budget for postage (6299) through 6/30/xx.5. Budget for field trips (6494) through 6/30/xx.6. Budget for printing charges (6299) through 6/30/xx.7. Do not amend out from object 6311.8. Do not amend out from object 6429.9. Do not amend out from objects 6119 and 6129 including fringes.10.Make sure budget amendments/transfers that are not needed are deleted

properly.

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Fabiola BarberenaStaff Accountant

618-6038Funds101 – Food Service162 – Career and Technical173 – Special Education196 – Tech Replacement197 – QSCN 2011-2012697 – CAP PROJ 2011-2012Function 199 – 61xx – 031 3541 6133 9*

Business Office Contacts

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Cynthia Medrano-RichardsChief Financial Officer

618-6016Rosie Diaz

District Budget Specialist618-6063

Funds 163 – Advanced Learners 164 – Bilingual 183 – Athletics 184 – Fine Arts 199 – D199 – E 199 – G 199 – L

199 – 0 199 – Revenues 199 – 62xx-66xx-0xx Function 199 – 61xx – 011 3413 5323 8132

Janie BrooksDistrict Budget Specialist

688-5402

Funds 153 – High School Allotment 193 – State Compensatory

Departments Function 199-61xx-0 199 – B 12 199 – F 21 199 – H 36 199 – I 51 199 – J 52 199 – M 71 199 – P 199 – T 199 – V

Grants 2xx, 3xx, 4xxGrant Managers are responsible for monitoring grant budgets Contact Business Office for questions pertaining to Budget Amendments (GLBUBAUB) moduleContact Business Office for questions pertaining to Budget Transfers (GLBUBAAN) moduleContact Accounting Office for questions pertaining to Budget to NOGA Comparison reports

Rosie CantuSecretary618-6016

Funds 199 – xxx – A – Campuses 599 – Debt 713 – Safe & Secure 752 – Print Shop

Business Office ContactsCampus Activity/Student Activity Funds

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Fabiola BarberenaStaff Accountant

618-6038Funds965-984 – Elementary CAF840-864 – Secondary SAF

Janie BrooksDistrict Budget Specialist

688-5402Funds965-984 – Elementary CAF840-864 – Secondary SAF

Rosie CantuSecretary618-6016

Funds940-964 – Secondary CAF840-864 – Secondary SAF

Rosie DiazDistrict Budget Specialist

618-6063Funds940-964 – Secondary CAF840-864 – Secondary SAF

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B. Budget Analysis Reports

Budget Analysis Reports

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BDA0010 Accts w Negative Budget Balances by Fund 57BDA0011 Accts w Negative Budget Balances by Org 62BDA0012 Accts w Negative Budget Balances by Fund, Func 67BDA0013 Accts w Negative Budget Balances by Fund, Yr, Prog 72BDA0014 Accts w Negative Budget Balances by Fund, Yr, Sobj 77BDA0015 Accts w Negative Budget Balances by Project Group 82

BDA0020 Accts w Budget no Actuals, no Enc by Fund 87BDA0021 Accts w Budget no Actuals, no Enc by Org 92BDA0022 Accts w Budget no Actuals, no Enc by Fund, Func 97BDA0023 Accts w Budget no Actuals, no Enc by Fund, Yr, Prog 102BDA0024 Accts w Budget no Actuals, no Enc by Fund, Yr, Sobj 107BDA0025 Accts w Budget no Actuals, no Enc by Project Group 112

BDA0030 Accts w Budget Balances in Excess of $ by Fund 117BDA0031 Accts w Budget Balances in Excess of $ by Org 122BDA0032 Accts w Budget Balances in Excess of $ by Fund, Func 127BDA0033 Accts w Budget Balances in Excess of $ by Fund, Yr, Prog 132BDA0034 Accts w Budget Balances in Excess of $ by Fund, Yr, Sobj 137BDA0035 Accts w Budget Balances in Excess of $ by Project Group 142

Revenues/Expenditures

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Incoming Money = Deposits = Revenues = Object Code 5xxx

Outgoing Money = Purchase Requisition/Order = Expenses = Object Code 6xxx

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C. Activity Fund Budget Samples

Campus Activity Funds Budget Samples

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Campus Activity Funds Budget Samples - Continued

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5742 $200.005749 $25,146.00

$25,346.006399<$65,235.00>Total<$39,889.00>

Campus Activity Funds Budget Samples - Continued

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5749 $3,587.00$3,587.00

6399/6499 <$6,576.00>

Total <$2,989.00>

Campus Activity Funds Budget Samples - Continued

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Student Activity Funds Budget Samples

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Student Activity Funds Budget Samples - Continued

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D. Elementary Campus Activity Funds (9xx)

Elementary Campus Activity Fund Numbers

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FUND965966967968969970971972973974975976977978979980981982983984

CAMPUS NO.101103106107108111112114116119120121122123124126127128129130

CAMPUS NAMEALVAREZ ELEMENTARY SCHOOLBONHAM ELEMENTARY SCHOOLHOUSTON ELEMENTARY SCHOOLJACKSON ELEMENTARY SCHOOLNAVARRO ELEMENTARY SCHOOLMILAM ELEMENTARY SCHOOLWILSON ELEMENTARY SCHOOLFIELDS ELEMENTARY SCHOOLSEGUIN ELEMENTARY SCHOOLESCANDON ELEMENTARY SCHOOLRAYBURN ELEMENTARY SCHOOLROOSEVELT ELEMENTARY SCHOOLGARZA ELEMENTARY SCHOOLMCAULIFFE ELEMENTARY SCHOOLGONZALEZ ELEMENTARY SCHOOLCASTANEDA ELEMENTARY SCHOOLSANCHEZ ELEMENTARY SCHOOLPEREZ ELEMENTARY SCHOOLHENDRICKS ELEMENTARY SCHOOLTHIGPEN/ZAVALA ELEM SCHOOL

NOTE: 965-984 ELEMENTARY SCHOOLS

Elementary Campus Activity (9xx) Budget Development (BDUPDA) - Next Year’s Budget

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EXAMPLE: $500.00 is estimated for a fund-raiser at Alvarez Elementary School to be deposited

into the Principal’s Account (PR). The Next Year’s budget will result in an increase in both the revenue account and expense accounts from which Purchase Orders will be processed. Revenues will always equal expenses: +500 = +300 +200 A. Set up the Revenue Account for the total amount of the fund-raiser.

Revenues will always use the organization number of the campus.

The sub-object code in the Revenue Account will be the same as the sub-object code in the expense accounts.

965-00-5749-PR-101-Y-00-0-00 +500.00

B. Set up the Expense Accounts for the total amount of the fund-raiser. 965-23-6399-PR-101-Y-99-0-00 +300.00 965-23-6499-PR-101-Y-99-0-00 +200.00

965 00 5749 PR 101 Y 00 0 00 +500

965 23 6399 PR 101 Y 99 0 00 +300

965 23 6499 PR 101 Y 99 0 00 +200

NOTE: Budget should be based on recurring revenue streams at a conservative amount.

Elementary Campus Activity (9XX) Budget Amendment (GLBUBAUB)

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Prior Year Balances

1. To set up balances from prior year for each club, post budget amendment for expense accounts through the GLBUBAUB module. This will be a one-sided entry. Round down amount (exclude cents).

Example: The Principal’s Account (PR) has a balance of $1,000 from prior year. Set up the budget amendment as follows:

965-23-6399-PR-101-Y-99-0-00 +800 965-23-6499-PR-101-Y-99-0-00 +200

965 23 6399 PR 101 Y 99 0 00 +800

965 23 6499 PR 101 Y 99 0 00 +200

Elementary Campus Activity (9xx) Budget Amendment (GLBUBAUB) - Continued

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EXAMPLE: New Revenue

1. A fundraiser was done for a trip for the 4th Grade Club (4G) at Alvarez Elementary School and an amount of $500.50 was raised. Follow the steps below to post both revenue and expense through the GLBUBAUB module. Round down amount (exclude cents). A. Set up the Revenue Account for the total amount of the fund-raiser.

Revenues will always use the organization number of the campus.

The sub-object code in the Revenue Account will be the same as the sub-object code in the expense accounts.

965-00-5749-4G-101-Y-00-0-00 +500

B. Set up the Expense Accounts for the total amount of the fund-raiser.

965-11-6411-4G-101-Y-11-0-00 +300 965-11-6494-4G-101-Y-11-0-00 +200

965 00 5749 4G 101 Y 00 0 00 +500

965 11 6411 4G 101 Y 11 0 00 +300

965 11 6494 4G 101 Y 11 0 00 +200

Elementary Campus Activity (9xx) Revenues

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Campus Activity Funds (9xx) Sub-Objects

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Code Description CA Charitable Cause CC Coca-Cola D4 Grants L2 Library

MR Micro Society N3 Partners In Excellence 2M Physical Education/Athletics PO Police Officers PR Principals Account, Interest RG Registrar SH Scholarships SP Social Dances 2T Special Ed Acct TP Tech Replacement Program TR Tech Resource Repair TS Tech Security Deposit B7 Testing Fees TB Textbooks U1 UIL YB Yearbook PK Pre-Kinder KG Kinder 1G 1st Grade 2G 2nd Grade 3G 3rd Grade 4G 4th Grade 5G 5th Grade SC Student Council

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E. Secondary Campus Activity Funds (9xx)

Secondary Campus Activity Fund Numbers

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FUND 940 941 942 943 944 945

950 951 952 953 954 955 956

NOTE:

CAMPUS NO. 001 002 005 006 007 011

042 043 044 045 046 047 048

940-949

950-964

CAMPUS NAME MCALLEN HIGH SCHOOL MEMORIAL HIGH SCHOOL INSTRUCTION & GUIDANCE CENTER NIKKI ROWE HIGH SCHOOL LAMAR ACADEMY EARLY COLLEGE HIGH SCHOOL

TRAVIS MIDDLE SCHOOL LINCOLN MIDDLE SCHOOL BROWN MIDDLE SCHOOL MORRIS MIDDLE SCHOOL DE LEON MIDDLE SCHOOL CATHEY MIDDLE SCHOOL FOSSUM MIDDLE SCHOOL

HIGH SCHOOLS MIDDLE SCHOOLS

Secondary Campus Activity (9xx) Budget Development (BDUPDA) - Next Year’s Budget

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EXAMPLE: $500.00 is estimated for a fund-raiser at McAllen High School to be deposited into the Principal’s Account (PR).

The Next Year’s budget will result in an increase in both the revenue account and expense accounts from which Purchase Orders will be processed. Revenues will always equal expenses: +500 = +300 +200 A. Set up the Revenue Account for the total amount of the fund-raiser.

Revenues will always use the organization number of the campus.

The sub-object code in the Revenue Account will be the same as the sub-object code in the expense accounts.

940-00-5749-PR-001-Y-00-0-00 +500.00

B. Set up the Expense Accounts for the total amount of the fund-raiser. 940-23-6399-PR-001-Y-99-0-00 +300.00 940-23-6499-PR-001-Y-99-0-00 +200.00

940 00 5749 PR 001 Y 00 0 00 +500

940 23 6399 PR 001 Y 99 0 00 +300

940 23 6499 PR 001 Y 99 0 00 +200

NOTE: Budget should be based on recurring revenue streams at a conservative amount.

Secondary Campus Activity (9xx) Budget Amendment (GLBUBAUB)

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Prior Year Balances

1. To set up balances from prior year for each club, post budget amendment for expense accounts through the GLBUBAUB module. This will be a one-sided entry. Round down amount (exclude cents).

Example: The Principal’s Account (PR) has a balance of $1,000 from prior year. Set up the budget amendment as follows:

940-23-6399-PR-001-Y-99-0-00 +800 940-23-6499-PR-001-Y-99-0-00 +200

940 23 6399 PR 001 Y 99 0 00 +800

940 23 6499 PR 001 Y 99 0 00 +200

Secondary Campus Activity (9xx) Budget Amendment (GLBUBAUB) - Continued

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EXAMPLE: New Revenue

1. A fundraiser was done for a trip for the UIL Club (U1) at McHigh School and an amount of $500.50 was raised. Follow the steps below to post both revenue and expense through the GLBUBAUB module.

Round down amount (exclude cents).

A. Set up the Revenue Account for the total amount of the fund-raiser. Revenues will always use the organization number of the campus.

The sub-object code in the Revenue Account will be the same as the sub-object code in the expense accounts.

940-00-5749-U1-001-Y-00-0-00 +500

B. Set up the Expense Accounts for the total amount of the fund-raiser.

940-36-6411-U1-001-Y-99-0-00 +300 940-36-6494-U1-001-Y-99-0-00 +200

940 00 5749 U1 001 Y 00 0 00 +500

940 36 6411 U1 001 Y 99 0 00 +300

940 36 6494 U1 001 Y 99 0 00 +200

Secondary Campus Activity (9xx) Revenues

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Campus Activity Funds (9xx) Sub-Objects

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Code Description CA Charitable Cause CC Coca-Cola D4 Grants L2 Library MR Micro Society N3 Partners In Excellence 2M Physical Education/Athletics PO Police Officers PR Principals Account, Interest RG Registrar SH Scholarships SP Social Dances 2T Special Ed Acct TP Tech Replacement Program TR Tech Resource Repair TS Tech Security Deposit B7 Testing Fees TB Textbooks U1 UIL YB Yearbook PK Pre-Kinder KG Kinder 1G 1st Grade 2G 2nd Grade 3G 3rd Grade 4G 4th Grade 5G 5th Grade SC Student Council

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F. Secondary Student Activity Funds (8xx)

Secondary Campus Activity Fund Numbers

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FUND 840 841 842 843 844 845

850 851 852 853 854 855 856

NOTE:

CAMPUS NO. 001 002 005 006 007 011

042 043 044 045 046 047 048

840-849

850-864

CAMPUS NAME MCALLEN HIGH SCHOOL MEMORIAL HIGH SCHOOL INSTRUCTION & GUIDANCE CENTER NIKKI ROWE HIGH SCHOOL LAMAR ACADEMY EARLY COLLEGE HIGH SCHOOL

TRAVIS MIDDLE SCHOOL LINCOLN MIDDLE SCHOOL BROWN MIDDLE SCHOOL MORRIS MIDDLE SCHOOL DE LEON MIDDLE SCHOOL CATHEY MIDDLE SCHOOL FOSSUM MIDDLE SCHOOL

HIGH SCHOOLS MIDDLE SCHOOLS

Secondary Student Activity (8xx) Budget Amendment (GLBUBAUB)

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Prior Year Balances

1. To set up balances from prior year for each club, post budget amendment for expense accounts through the GLBUBAUB module. This will be a one sided entry. Round down amount (exclude cents).

Example: The Volleyball Team Club (82) has a balance of $1000 from prior year. Set up the budget amendment as follows:

840-36-6399-82-001-Y-99-0-00 +800 840-36-6499-82-001-Y-99-0-00 +200

840 36 6399 82 001 Y 99 0 00 +800

840 36 6499 82 001 Y 99 0 00 +200

Secondary Student Activity (8xx) Budget Amendment (GLBUBAUB) - Continued

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EXAMPLE: New Revenue

1. A fundraiser was done for a trip for the Volleyball Team Club (82) at McAllen High School and an amount of $500.50 was raised. Follow the steps below to post both revenue and expense through the GLBUBAUB module.

Round down amount (exclude cents).

A. Set up the Revenue Account for the total amount of the fund-raiser. Revenues will always use the organization number of the campus.

The sub-object code in the Revenue Account will be the same as the sub-object code in the expense accounts.

840-00-5749-82-001-Y-00-0-00 +500

B. Set up the Expense Accounts for the total amount of the fund-raiser.

840-36-6411-82-001-Y-99-0-00 +300 840-36-6494-82-001-Y-99-0-00 +200

840 00 5749 82 001 Y 00 0 00 +500

840 36 6411 82 001 Y 99 0 00 +300

840 36 6494 82 001 Y 99 0 00 +200

Secondary Student Activity (8xx) Funds Revenues

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Secondary Student Activity (8xx) Funds Revenues - Continued

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Secondary Student Activity (8xx) Funds Sub-Objects

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G. Questions?