2017-2018 Budget Development Highlights

Title I Allocations Allocation letters are tentatively scheduled to be emailed to principals on March 15 at 5 p.m. There is an expectation that Title I allocations may be lower than last year. Schools should prioritize. Tier 1 $138 decrease Tier 2 $105 decrease 2016-2017 100%-65% - $682 64.99% - 50% - $518 - 2017-2018 100%-65% - $544 64.99% - 50% - $413

Online Single Plan for Student Achievement (SPSA) School’s budget must be aligned to the SPSA otherwise the SPSA will not be approved. In writing the SPSA, the school will need to be as accurate as possible when listing cost of expenditure. Cost of the expenditure must be listed with the strategy. Any changes to the SPSA will now be made in the online SPSA using the online SPSA Modification even if it does not require a budget adjustment.

Sample SPSA Page

Sample SPSA Page

Sample SPSA Page

Sample SPSA Page

Budget Planning Flowchart Make a full page handout James’ new chart 2/21/17

2017-2018 Program and Budget Handbook Changes In order to access pertinent information quicker: - Program and Budget Guidelines - Budget-At-A-Glance - Budget Terms have all been moved to the front of the book.

Curricular Trips Booked through the Transportation Branch The Title I Office will be an additional reviewer of curricular trips that are booked through the Transportation Services Division. As with all Title I curricular trips, the destination must be specifically described in the SPSA for the determination of allowability. Please plan accordingly for the additional approval process to ensure that there is enough time for booking your trip. In addition, because of audit issues, schools cannot book Title I curricular trips in the month of June if using the District’s Transportation Branch.

Curricular Buses through Charter Bus Companies When using a District-approved charter bus company, schools may book the trip using a Purchase Order, P-Card (new) or Imprest Account prior to May 5. The direct link to the list of approved charter bus companies is: http://bit.ly/2j9rHJ7 The new restriction is due to a recent audit that identified an issue with June curricular trips that were booked through the District Transportation Services Division because the charges occurred the following month—after the school year. Title I funds do not carryover from one year to the next and, as a result of the issue, a number of schools had overdrafts and were required to use their general funds to cover these charges.

Disposal of Equipment A Disposal of Equipment form for any categorical equipment listed on the school’s CEI that is reported as stolen or salvaged must be completed within 30 days of knowledge of theft or 30 days of being salvaged. The form must be submitted to the FSEP Office via email at fsep@lausd.net.

EL Coach This is a new supplemental position to address the linguistic and academic needs of English Learners. If a school would like to utilize their Title III funds, the school can purchase the EL Coach but not the EL/SEL Coach. This is a direct service position. The only exception to the 50% minimum FTE is an EL Coach. SWP schools that receive Title III funds can combine their Title I and Title III funds to make up the 50% with the minimum FTE being 0.2. (e.g., to pay the minimum of 0.5 of a position, Title III contributes 20% and Title I contributes 30%) 

Entertainment and Title I Based on the Education Department General Administrative Regulations (EDGAR), 2CFR Part 200 Section 200.438, - costs of entertainment including amusement, diversion, and social activities and any associated costs are unallowable with federal funds (including Title I) Based on this year’s FPM Review, Curricular Trips and Contracts that fall in the “gray” area between entertainment and instructional have been cited for repayment by the CDE Fiscal Reviewers. “If in doubt, fund with general funds” Caution on: Arts Contracts and Field Trips

Maintenance and Rental of Copier Equipment Title I schools wanting to budget maintenance of equipment and rental of equipment costs using Title I funds must budget this as a multi-funded cost attributing no more than 50% to Title I. The following are the commitment items for copying charges: Non Instructional Contracts (Toshiba Contracts) – Commitment Item #580002 Maintenance of Equipment (Other than Toshiba) – Commitment Item #560006 Rental of Equipment (Other than Toshiba) – Commitment Item #560011

Teaching Assistants Teacher Assistants: provides services under the direct supervision of a credentialed classroom teacher. The TA is budgeted per the number of hours, the number of days and the percent funded. If a school needs to multi-fund the position, please see the restrictions below: 1-hour and 2-hour positions must be 100% funded (cannot multi-fund) 3-hour and above positions can be multi-funded 50% or 100%

Telephone Expenses Reminder: Postage is not allowed New name and budget item: Phone Expenses – Title I Office/Parent (PHONEEXP-TIOFC/PRNT) - #50254

Title III References to 7S176 have been removed. The new program code is 7T197. The Title III funds have been allocated to Local Districts who will make the decision of how these funds will be distributed.

REMINDERS

Conference Attendance Schools cannot use this year’s Title I funds to pay for a conference that will be occurring in the new school year (July – August). Options: 1) Use their own general funds to pay for the conference 2) Use their general funds and submit a transfer of expenditure in the new school year requesting reimbursement of their general fund from Title I but of course the conference needs to be described and budgeted in that year's SPSA. 3) Wait until the new year's Title I funds are available in July to pay for the conference but that may be too late. Again, the conference needs to be described in the new year's SPSA. Please plan accordingly

P-Card Expansion Currently, Admission Fees, Registration Fees, Supplemental Instructional Materials are the only items that schools can use Title I funds to reconcile with a P-Card. Beginning in 2017-2018, the following items will be added: Software License Maintenance Curricular Trips - Buses

Software Licenses Time period for the contract (invoice) should be from July – June for the school year in which you are budgeting. If your licenses end in the middle of the school year, contact the vendor to adjust the invoice to end on June 30 and submit a new invoice once the new year school year begins.

Restricted Items Capitalized Equipment (equipment costing $5000 or more) – requires getting approval from Central Office and California Department of Education Prof Expert – requires approval from the Freeze Committee

Purchasing Deadlines for Title I Remember May 5 For technology equipment and software licenses - must be received by May 5 of the current year All other purchases including warehouse orders – must be ordered by May 5 Imprest Claim Reimbursement Request – received by FSEP on or before May 5 P-Card and T-Card purchases – purchased by May 5

Goods Receipt: Goods receipt for all expenditures including Title I must be processed in SAP on or by June 30, 2017 otherwise, it will be considered a disallowed expenditure for the following fiscal year and schools will be required to payback with general funds

Control Sheets Because many schools are found to have overdrafts in their Title I budget and they are required to payback Title I with their general funds, we highly recommend that schools maintain control sheets to keep track of their funds. Check with your fiscal specialist for control sheet templates.

Example of a Control Sheet

Thank You