Budget Training Fiscal Year 2013-14

1. Budget Training Fiscal Year 2013-14 Principal’s Meeting December 6, 2012

2. Budget Process • Operating Budget: • Senior Staff will work with Budget Directors to develop listing of system wide needs • Principal Priorities developed last month will be considered • Short-Term Capital Outlay: • Capital Requests for next year • Long-Term Facility Needs: • Facilities Needs Committee

3. School Priorities • Top 5 Budget Priorities: • Staffing • Technology • Professional Development • Special Education Support • Facility Needs

4. School Priorities • To clarify staffing needs, so please rank the following positions from 1 through 4 in order of need: • Teachers ____ • Teacher Assistants ____ • Office Support ____ • Custodial Support ____

5. Departments • Finance will be meeting with Budget Directors next week to discuss: • Analysis of current program budgets • Program/Department needs • Flexibility within current budget to address needs • Potential cost savings initiatives

6. Budget Process • Schools: • Principal Budget Priorities • Capital Outlay Requests • Program/Department Budgets: • Individual Budget Review Meetings • Senior Staff: • Determine Operating Budget Recommendations based on school priorities and requests submitted by Program Directors • Present budget proposal to the Board of Education

7. County Budget Process • County Request Due April 9th • Date of Budget Hearing and Board Approval of County Request • Two –Year County Budget Process: • 2013/14 • 2014/15 • Operating and Capital Requests will be for Both Years

8. Capital Outlay Process • Similar to Prior Year Process • Requests Due January 14th • Separate files for: • Repairs and Renovation • Technology • Furniture and Equipment • Vehicles • Each file has instruction tab and form tab

9. Justification • This field is critical to the prioritization process • Explain the need for the requested item and the expected impacts. • Address any of the criteria that are applicable to this request: • Health & Safety Considerations • Critical Timing • Goal Alignment • ProgramEffectiveness • Operational Efficiency • Cost Benefit Analysis

10. Prioritization • Rank each proposal by area, with #1 being the highest priority • Do not resubmit Unfunded prior year requests: • They will automatically be reconsidered. • Each of you should have received listings of Unfunded Prior Year Requests. • Submit listing of revised priorities for any changes. • All requests will then be prioritized by Operations as high, medium, or low, and then ranked overall priority and submitted to Senior Staff for consideration

11. Facilities: • Repair and Maintenance Requests Include: • Repairs exceeding $30,000 • Exclude Repairs with estimated cost below $30,000. These should be submitted as maintenance work orders and will be prioritized with available funding. • Renovations • Improvements to Grounds • Do not include Major Capital Requests for: • New facilities, additions, or major renovations in excess of $1 million. These needs will be considered in the long-range facility planning process.

12. Other Capital Requests: • Technology: • Only include requests for projects exceeding $5,000 • Smaller technology items may be funded from existing supply budgets • Furniture and Equipment: • Only include requests exceeding $1,000, either individually or multiple quantities of smaller items • Requests less than $1,000 may be purchased from existing supply budgets

13. Custodial Equipment • Change for 2013-14: • The following Custodial Equipment should not be requested by schools: • Auto Scrubbers • Propane and Electric Burnishers • Low Speed Scrubbers • Carpet Cleaning Machines • Wet/Dry Vacuums • Kaivac Machines • These will be part of a system wide request by Technology • Schools may request lower value items if needed in quantities that put total cost over $1,000 (example: 8 vacuum cleaners)

14. Form Reminders: • Save each file with your school #: • Example: Location - RR2013-14Request.xlsx Save as: 304 - RR2012-13.xlsx • Submit files to: • Repairs and Renovations – Irene Sotiriou • Furniture and Equipment – Linda Bullard • Technology – Dawn Brinson • Vehicles – Michael Wayne • All Forms Due January 14th

15. Financial Responsibilities ofBudget Administrators Ensuring all funds are spent in accordance with State Law, Board Policy, and in alignment with the goals of the school or program Approving Disbursements such as requisitions, check requests, travel reimbursements and invoices Reconciling financial transactions (GL) on a monthly basis to ensure the general ledger properly reflect activities approved by Budget Director (Principal) Recommending Budget Transfers Recommending Position Changes as needed Participation in Budget Development Process

16. Budget Management • Budget Managers are expected to evaluate programs for effectiveness, efficiency and goal alignment • Budget Evaluation Focus: • Identify and Eliminate Waste • Raise Efficiency and Effectiveness • Improve Performance

17. Budget Management • Identify Waste • Examples of Wasted Resources: • Excessive Use of Sick Leave • Wasted Time • Under Utilized Instructional Programs • Wasted Supplies • Lost, Broken or Unused Equipment

18. School Program Evaluation • Program Evaluations: • Consider Program Costs in terms of purchases and staff time • Ensure that each dollar is spent to deliver the maximum return on your investment • If your data shows the program is not effective, discontinue it! • Use your data to make changes that will lead to alignment of resources and will improve performance by students and staff.