Saint Louis Public Schools Finance Department: Budget and Grants Management Training for Network Superintendents Tuesday, May 10, 2016

 Introduction – Melody/Victoria  Website Review for Budget and Grant Management (GM) – Stephanie/Charmaine  Budget Development and Planning Manual – Stephanie  Chart of Accounts Structure Review- Melody  Discretionary Budgets and Academic Choices – Melody  Review of Excellent Schools Plan and GM Schedule and Spending Strategies – Elaine/Charmaine  SAP Access and Budget vs Actual (ZCOFA) Report – ShaLonda  Extra Service Process and Form  Grants Management Process - Charmaine  Budget Office Process – Stephanie  Budget Transfers Process and Form – ShaLonda  Network Superintendent Required Approvals – ShaLonda/Paul  Questions/Survey – All Staff

Finance Department CFO: Angie Banks Budget Office Director: Melody Ellington Budget Analyst ShaLonda Wickerson Budget Analyst Stephanie Piatt Budget Analyst (Vacancy) Grants Management Office Director: Victoria Glaspy Grant Compliance Manager Elaine Flipping Lead Grant Analyst Charmaine Moore Lead Grant Analyst Paul Cady Grant Analyst Betty Keaton

Budget OfficeGrants OfficeFiscal Control Purchasing Dept. Payroll Dept.Treasury Dept. POINT OF CONTACTS School assigned Budget Analyst:  Vacant  Stephanie Piatt  ShaLonda Wickerson  Melody Ellington (Budget Director) (see website for recent updates) School assigned Grant Analyst:  Elaine Flipping  Charmaine Moore  Paul Cady  Betty Keaton  Victoria Glaspy (Grants Director) (see website for recent updates)  Edith Birchfield (Travel)  Stephanie Morris  Leslie Johnson (Inventory)  Ervin Yarbough (Inventory)  Beverly Foster (Supervisor of AP)  Ron Martin (Director of Fiscal Control)  Constance Byrd  Ketra Montgomery  Terry Bullock (Manager)  Rick Schaeffer (Manager) School assigned Payroll clerk:  Latrisa Avery  Connie Eskew  Sandra Swanagan  Anita Mize (Manager)  Larry Artis- Accounting Clerk  Derwin Jordan- Cashier  Donna Johnson (Manager) RESPONSIBILITIES ALL GOB RELATED ISSUES:  Budget Reports (ZCOFA)  GOB- Budget Transfer Form  GOB- Extra Service Spreadsheets  SAP Technical help ALL Grants RELATED ISSUES:  Budget Reports (ZCOFA)  Grants- Budget Transfer Form  Grants -Extra Service Spreadsheets  Vouchers  Invoices  Travel Documents  Mileage Documents  Vendor Payments  Inventory Tagging  School Checking Account (Reconciliations)  Purchase Requisitions process  Board Resolutions  Contracts  New Vendor Requests  Employee Vendor Requests  All payroll related issues dealing with KRONOS & SAP  School checking Account (Set-up)  Deposit of checks/grants received  Replacement ID’s FUNDS FUNDS: 110- Incidental (general) 111- DESEG 112- DESEG 120- Teachers Fund 730- Less than $10,000 FUNDS: 230- Title I 290- Mini Fed. Grants 510- Breakfast Prog greater than or equal to $10,000 ALL FUNDS

Objectives:  Provide training and assistance to the Network Superintendents and other academic leaders to improve budgeting and financial oversight and management.  Support the alignment of academic planning and budgeting.  Provide tangible resources to support Principals in fiscal planning and management.

From the Internet page:  Click on “District Info”  Click on “Finance Department”  Click on “Budget Department or Grants Department” Click on District Info

To Access Grants page - Click on “Grants Management To Access Budget page - Click on “Budget Department

From the Internet page:  Click on “District Info”  Click on “Finance Department”  Click on “Budget Department”  In the right window pane the budget department page will appear  Scroll down to “Manuals”  Select Budget Development & Planning Manual

(Reference: Budget Development and Planning Manual pages 3-12) Examples: GOB: Grants: T1-AM FundFund CenterGrant NumberInternal OrderCommitment Item FundFund CenterInternal Order Commitment Item General IncidentalChief Academic OfficeAcademic Network #1General supplies FundFund CenterGrant Number Commitment Item T1-AM Title IChief Academic OfficeTitle I – Schools and Admin General supplies Please note: some accounts may not have an internal order or grant number

Segment: Fund (Reference Budget Development and Planning Manual page 3) Examples: GOB (GENERAL OPERATING BUDGET) Grants 110General Incidental220Early Childhood SPED 120Teachers Fund230Title I 111DESEG Expansion Incidentals 270SPED IDEA 112DESEG Expansion Teachers 290Mini Federal Grants 730Foundations & Contributions

Segment: Fund Center (Reference Budget Development and Planning Manual pages 4-6) Example: Fund Center Extension: (40400, Elementary School – 90, Office of the Principal) Extensions are used to provide further identification of program expenditures and better reporting of program expenditures. LocationLocation Type 10XXXHigh Schools 30XXXMiddle Schools 40XXXElementary Schools 80XXXCentral Office 11XXXCommunity Education Centers & Adult Education

Segment: Internal Order (GOB only) (Reference Budget Development and Planning Manual page 7) Internal Orders are used to:  Identify and separate specific program expenditures with the same account structure for funds usually located within the same fund center (e.g. academic network # , gifted , etc.).  Distinguish a particular funding source or type of funding for expenditures with the same account structure that may or may not exist within the same fund center (e.g. attendance incentives ).  Provide better expenditure reporting for GOB funds. Please note: Grants do not have an internal order

Segment: Grant Number (Grant only) T1-AM (Reference Budget Development and Planning Manual page 12) Grant Numbers are used to:  Identify and distinguish various local, state, and federal grants from GOB funds.  Provide better expenditure reporting for grant funds. Please note: some accounts may not have an internal order or grant number

Segment: Commitment Item T1-AM (Reference Budget Development and Planning Manual pages 9-11) Commitment ItemDescription 61XXXXSalaries (e.g. extra service – General, PD, Security 62XXXXBenefits (e.g. W/C & Unemployment , FICA (SS) ) 63XXXXPurchased Services- Professional and contractual services (e.g. Other Professional & Technical ) 64XXXXSupplies and Materials (e.g. General supplies , trophies and awards ) 65XXXXEquipment (e.g. equipment – classroom , equipment – non-classroom , equipment – (computer) non-classroom ). 66XXXXLong and Short Term Debt (used by Finance and Operations Department Only

 Budget Allocation Worksheet  Title I Allowable Expenditures  Parent Involvement Allowable Expenditures

 July/August - Budget allocations distributed  October - Spending for computers and equipment finalized  March - Final date to enter requisitions  Title I (Fund 230)  NCLB (Fund 620)  Mini Federal Grants (Fund 290)

 How to access the report:  Double click "ZCOFA – Budget vs Actuals" from your menu (or) Type "ZCOFA" in the command field window.  Click the execute icon or press enter to display the Budget vs. Actuals screen. The Budget vs. Actual home screen automatically defaults to the current fiscal year and discretionary budget commitment items. In addition, the fund centers (schools) you manage are automatically derived based on your user id; you also have the option to manually enter fund centers.  Select the “Execute” icon to generate the following report (details vary based on home screen parameters).

Commitment Item6 digit number.EncumberedFunds committed for purchase reqs. Grant/OrderContains either the grant ID or Internal Order (GOB only) Number. YTD ExpendYTD dollar amount spent at location. Original BudgetInitial budget upload.Available BalanceAvailable balance left to spend at location. Current BudgetInitial budget upload (+) or (-) any adjustments. YTD%Calculated by the YTD expend/Current Budget.

10 minute Break

 Two (2) staff members are eligible to work as Breakfast Monitors for 30 minutes per day.  Only certificated staff are to be included on the Extra Service spreadsheet.  Non-certificated staff’s time should be entered through Kronos.

 Spreadsheets are created and sent to Althea Albert-Santiago SLPS Director of Food and Nutrition Services, for approval. Tenecia Williams, Accountability Specialist will also need to be copied on the .  Spreadsheets need to be approved one (1) week prior to the time being entered into SAP.

 See the Grants Management website for the following:  Federal Procedures  Extra Service and Overtime Pay Agreement  Extra Service Spreadsheet

 Budget Transfers  Confirm principal’s approval  Confirm budget is available on “Transfer From” line Look up budget by accessing the Budget vs. Actual report in SAP  If the “Transfer To” commitment item is , confirm that the “Justification” includes the following: Conference (includes workshops, seminars, training, etc.) Name Conference Location (out-of-state travel only) Conference Dates Attendee(s)  Confirm that the “Justification” is sufficient  Forward to appropriate budget/grant analyst

 Extra Service  Determine if the funding is GOB or Non-GOB (grants) See Budget Development & Planning Manual, page 3, for a complete list of funds.  Confirm that funding is available by accessing your locations Budget vs. Actual report in SAP  Confirm that the personnel number is correct for the corresponding employee  Confirm the “Activity Code” is appropriate for the service being provided  Confirm dates and “Pay Rate” ($25.52 in most cases)  Confirm principal’s approval  Confirm that “Job Code” and “Title” is for a certificated teacher and is correct for the corresponding employee  Forward to appropriate budget/grants analyst