Budget Process Workshop

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Presentation transcript:

2016-17 Budget Process Workshop Presented by San Bernardino County Superintendent of Schools Business Advisory Services Tom Cassida Annette Baker Susan Killian Lisa Regalado Patty Treviño

AGENDA Welcome and Introductions Budget Adoption Cycle Key Dates AB1200 Timelines Building the Budget Overview of Budget Fiscal Year Startup Budget Roll to GL Extracting Data Extract Process to SACS Reporting software BREAKTIME

AGENDA Changes to SACS Forms and Required Data Form review Criteria and Standards Requirements Overview Data Common Errors Budget Submission Checklist

Budget / LCAP Adoption

(original signatures only) AB1200 Budget Timelines Budget rolled to District Adopt Board holds Public Hearing for both LCAP & Budget List as two separate action items Prepare using LCAP Template LCAP/Budget Hearing Board Adopts Budget and Approves LCAP LCAP/Budget Adoption Due within 5 days of Board Adopting or July 1st (whichever comes first) Submit SACS Reporting Forms to BAS “Official” DAT file (email to BAS@sbcss.k12.ca.us) Submit LCAP to LCAP Support & Advisory Services LCAP/Budget Submission Submit Certification Page with Superintendent and Board Secretary signatures (original signatures only)

Business Advisory Timeline Accounting Technician Review Verify Beginning Balances Verify Fund Balances Technical Checks BAS Advisor Notify LCAP Program Manager that review has begun Detailed Budget Analysis District to provide & identify expenditures that support LCAP District Notification September 15th – LCAP Support & Advisory Services & BAS notify district of LCAP/Budget Approved or Disapproved November 8th – LCAP Support & Advisory Services & BAS notify district on status of Revised LCAP/Budget - Approval or Disapproval Revised Budget Guidance provided by LCAP Support & Advisory Services if LCAP not approved If Conditionally Approved enter Budget Transfers in GL. If Disapproved, enter in BV. Submit revised budget to BAS and revised LCAP to LCAP Support & Advisory Services by October 8th 6

CONDITIONALLY APPROVED Budget Approval APPROVED CONDITIONALLY APPROVED DISAPPROVED BAS rolls District Adopted Budget to APPROVED District notified by September 15th of Approved Status No further action necessary by District Governing Board approves Revised Budget Resubmit to BAS by October 8th District operates on submitted Budget BAS will unlock District Adopted Budget District enters revisions in BDV Governing Board approves revised Budget Resubmit to BAS by October 8th Above timelines assume District’s LCAP has been APPROVED by COE LCAP Support & Advisory Services. If District’s LCAP has DISAPPROVAL – District Budget is automatically DISAPPROVED

See previous guidance/handouts Budget LCAP Funding Source (LCFF, Title I, Lottery, etc. – SACS titles based on CSAM 8 State Priorities Supports Actions & Services for All Pupils Expenditure Classification verified using CSAM – SACS Object titles/codes Increased or Improved Services for LI, FY, EL Should include first 2 digits of the Object Code and/or Title (preferred) -1100 Teacher Salaries, 4300 Instructional Materials - exception of 3XXX Benefits ) Supplemental and Concentration Funds & Minimum Proportionality Percentage See previous guidance/handouts 8

Building the Budget Revenues Sample Heading Expenses Fund Balance LCFF State Aid, EPA, Property Taxes Federal State Lottery Local Special Education, Interest Revenues Sample Heading Salaries & Benefits Supplies & Services Equipment Debt Payments Expenses Fund Balance State Minimum Required Revolving Cash Stores Assignments/Commitments Fund Balance

Budget Building Tools Governor’s May Revise Common Message SSC Workshop - May 18th Common Message BAS website 2016-17 Budget page FCMAT “Official” LCFF Calculator ADA/Enrollment Historical Trend Prior Year Guarantee – if declining Special Ed AB602 & NPS funded on CY (see Attendance Summaries) LCAP Actions & services are budgeted

District Budget Narrative BAS website – Workshop Materials page 11

Are you meeting the Standard? ADA/Enrollment Tools Are you meeting the Standard? BAS website – Workshop Materials Page 12

BAS Website – 2016-17 Budget Page FCMAT LCFF Calculator BAS Website – 2016-17 Budget Page 13

District Budget Roll Process Roll Budget to GL Must PASS All Field Definition Audits: Field Definitions, Major Ranges & Combo Codes Freeze/Unfreeze Function Final Roll Must be done prior to District Adopt Roll District Adopt Locks budget in HP Must contact Business Services Advisor to unlock if changes are needed County Adopt County Approval

District Budget Roll to General Ledger Step 2C of Tech JPAs Let’s Get you Rolled “Steps in the Budget Process” worksheet 15

District Roll to GL History Step 18 of Tech JPAs Let’s Get you Rolled “Steps in the Budget Process” worksheet 16

District Locks Budget Final Roll – Tentative Can be done multiple times District Adopt Do not have to wait until Board Adoption Locks Budget in the HP Must do Prior to final extract to SACS Software Steps 19 E & F of Tech JPA “Steps in the Budget Process” worksheet District must perform Final Roll and PASS all Audit Options prior to District Adopting budget. District Adopt button locks Budget in the District Control Record 17

District Adopt button locks Budget in the District Control Record Budget Status on HP 17 District Adopt button locks Budget in the District Control Record 18

Extracting DATA

SACS EXTRACT PROCESS SACS Reporting Extract (SRBUIN) FEATURES ACTUALS BUDGET Purpose of the SACS Reporting Extract Program is to extract a data file from the HP to be used as an Import file in the SACS Financial Report Software Data extraction for all reporting periods done by modifying From and To Date Fields. Features different areas to pull projections depending on financial reporting period. Financial Control System (FCS) - not recommended as data changes often Budget Development -Recommended Current Year Budget – next best Budget Development – prior to roll to General Ledger General Ledger 2016-17 once district has locked budget – FINAL EXTRACT 20

SACS EXTRACT SCREEN # 2 Recommended # 1 Selection before Final Roll is completed and validated. Districts with Charters that are in the Financial System but report on the Alternative Form, will need to exclude Fund 07, 08 or 09.

SACS Extract after Budget Locked After District Adopt Roll, use General Ledger (#2) for Final SACS extract This extract MUST be done or the DAT file/SACS forms will NOT match the budget in the system.

Extract Error After Budget Locked Error message if you select Budget Development after District budget locked. Must select General Ledger #2. 23

Monitoring Extract Job After selecting SACS Reporting Extract Criteria, type in JB in the menu selection area to get the screen to the right to monitor your extract job. Do Not attempt to file transfer your extract file until the job is done running. If you ‘file transfer’ data prior to job completing you will not have the latest data! 24

SACS Reporting Extract Final Step Extract Job has completed running File Transfer extract from HP to SACS See SAMS/BDV Refresher Training Manual for detailed instructions – Section 10 Working with the SACS Extract (pages 7-10) Import file into SACS Software If you need assistance anytime during this process, contact your Business Services Advisor! 25

District Additional Checks Additional checks to be done by the district prior to submission of SACS forms to our office. Indicate on the Submission Checklist the date these reports were checked by the district. Beginning Balances for FY 2016-17 from BDV2000 (run after budget locked) 1 2 FCR290 System Budget Validation FY 2016-17 (run after budget locked) 3 TRC Estimated Actuals errors have been reviewed and corrections to-date made as necessary Financial Reports to be validated by district prior to submission of SACS forms. DO NOT send copies of reports – BAS will run reports once district budgets received. 4 26

BREAKTIME

SACS FORMS UPDATES /CHANGES Fund Forms Cleanup of obsolete resource and object codes Added resource and object codes Moved resources TRC Fatal if Resource 7690 not used with Object 8590 CEA/CEB Added resource codes Removed obsolete resource codes Added new Warning internal check Added Explanation for adjustments MYP Line F2 – District ADA - Pick up line A4 from Form A Be sure to review “What’s New” in the SACS Instruction Manual after you have installed the SACS2016 software for detailed updates and/or changes. 28

Form CEA/CEB Added Resources to Part I, Column 4a & Part II, Line 13a: 7410 Student Friendly Services Removed Obsolete Resources Added new Warning prompting users to enter an amount in Part II, Line 13b, if an amount was entered in Part I, Column 4b Changed severity of internal check from Warning to FATAL if data added to column 4b if data entered and no explanation given. 29

Form MYP Modified Form A extraction to exclude County Operated and Charter ADA. Now pulls Line A4 instead of A6. 30

Required DATA and where it is entered on Forms SACS Forms Review Required DATA and where it is entered on Forms

Enter current year ADA in County Operated Programs Form A – District ADA Enter P-2 & Annual ADA based on reports submitted to CDE. Funded ADA column would be PY ADA Guarantee if district in declining mode. Enter estimated Actual ADA for FY16/17 in the P-2 and Annual columns – NOT PY ADA Guarantee If district in declining mode, Funded ADA is PY P-2 ADA & Annual Extended Year Sp Ed and current year estimated Annual NPS & Comm Day. If district not declining enter CY ADA expected to be funded on. Enter current year ADA in County Operated Programs 32

Form MYP – Unrestricted 2016-17 Budget Column will load numbers from Form 01 Enter Projections in 2017-18 & 2018-19 Columns based on MYP assumptions (including costs for LCAP goals) Enter step & column, cost-of-living adj. and other adjustment costs for both subsequent years. Must correspond to district narrative questions & documentation provided to support numbers entered in this area. 33

Form MYP – Unrestricted Remember Nonspendables For 2016-17, Components of Ending Fund Balance (CEFB) should match what is in BDV Beg Balances. For 2017-18 & 2018-19 manually enter CEFB. Must manually enter data for Fund 17 If data entered on Lines B.1.d. , B.2.d. or B.10, you must provide explanation here and documentation provided should support the numbers. 34

Form MYP – Restricted 2016-17 Budget Column will load numbers from Form 01. Contributions entered as positive should correspond to Unrestricted Enter Projections in 2017-18 & 2018-19 Columns based on MYP assumptions (including costs for LCAP goals) Enter step & column, cost-of-living adj. and other adjustment costs for both subsequent years. Must correspond to district narrative questions & documentation provided to support numbers entered in this area. 35

Form MYP – Restricted For 2016-17 Components of Ending Fund Balance (CEFB) should match what is in BDV Beg Balances. For 2017-18 & 2018-19 manually enter CEFB. Ending Fund Balance MUST not be negative. If negative increase contributions or reduce expenses. If data entered on Lines B.1.d. , B.2.d. or B.10 you must provide explanation here and documentation provided should support the numbers. 36

Form MYP – Reserve Calculation Manually enter Estimated P-2 ADA for each subsequent year (Do NOT include County). This is NOT Funded ADA. This is the ADA the district would report for P-2 ADA submission. ADA pulls from Form A, Estimated P-2 Column, Line A4. ADA must match LCFF ADA on District MYP Data tab and needs to be entered on C&S 3B. Used to calculate ADA to enrollment ratio for all 3 years. 37

Form CASH Make sure Adopted Budget and Revised Budget columns agree. Manually enter Beginning Balances from FCR290 report, Revised Budget Column , for Assets & Liabilities. Enter amounts for Objects 956x. Suggest putting PY actuals. 38

Criteria and Standards

Three Components to C & S C & S Overview Three Components to C & S Criteria & Standards State Standards (Met or Not Met) Supplemental Information Additional Fiscal Indicators Official Budget file will be Imported in 1st Interim Reporting Period for 2016-17 Ensure data input is accurate Verify prior year enrollment data is accurate

Where Does the DATA Come From? ADA Criteria & Standards MYP District Input 41

C & S Information Historical Data BAS provides data tables on our web page for: Criterion 1 - ADA Criterion 2 - Enrollment Criterion 9 – Fund Balance (validate numbers provided) BAS will validate numbers entered by district against data tables Future Year Projections Multiyear Assumptions Form MYP Common Errors All cells are not completed – review your input If a cell is locked, data is being pulled from another form in software 42

SACS C & S Forms – What’s New Criterion (Additions, Deletions or Changes) Criterion 1 & 1A– Average Daily Attendance LCFF Funded ADA – Form A, Line A-4 (excludes County Funded ADA) This is PY Guarantee for Districts in declining mode Expanded form to display District ADA and Charter ADA separately (only list Charter ADA if their financial data is in your Fund 01) Criterion 2 & 2A- Enrollment Modified to exclude County Funded ADA Be sure to back-out Charter Enrollment Expanded form to display District & Charter Enrollment separately (only list Charter enrollment if their financial data is in Fund 01) Criterion 3A & 3B – ADA to Enrollment Exclude County Funded & Charter ADA and Enrollment Criterion 7 – Facilities Maintenance Modified minimum contribution requirement Criterion 10 – Reserves Modified to list District ADA only. 43

Criterion 1 – Funded ADA Use data tables provided on BAS website for 2013-14 thru 2015-16 Pulls from Form A Modified look 44

Criterion 2 – Enrollment Standard Use data tables provided on BAS website for 2013-14 thru 2015-16 District must enter 2016-17 projected Enrollment Districts with Charter Schools must subtract charter schools Enrollment #. CDE loads District plus Charter enrollment into software. 45

Criterion 3 – ADA to Enrollment Manually enter Revised P-2 ADA for 13-14. This is NOT Funded ADA. This is the ADA the district would report on the P-2 Attendance Reports to CDE. Locked, pulls from Criterion 2A Manually enter District enrollment only. Must agree with LCFF and excludes County and Charter. 2017-18 and 2018-19 must be manually entered and agree with MYP/LCFF If Not Met 46

Criterion 7 – OMMA/RMA New additions. Calculates the lesser of 3% of Total Unrestricted GF Expenditures & Other Financing Uses for CY or the amount contributed into the account for FY14/15. As amended by AB 104 and effective through 16/17. Description modified Moved to list separately. Was above on old form. NOTE: The required contribution will always be based on the Adopted Budget, not Revised Budget. 47

Criterion 10 – Reserves Excludes County Funded ADA and pulls from Form A, Line A4 Manually enter. Must agree with Criterion 3B/MYP/LCFF ADA (excludes County).

2016-17 Budget Submission Requirements LCAP to LCAP Support & Advisory Services Budget to Business Advisory Services 1 2 ALL SACS Fund Forms, Supplemental Forms (as applicable) and Criteria & Standards 3 TRC for Budget & Estimated Actuals (Exceptions Only) Completed Submission Checklist, Budget Narrative/Review Questions, Electronic version of LCFF and Supporting Documents 4

District Submission Checklist BAS website – Workshop Materials Page

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