School Finance 101 2017-2018 Presented by: School Fiscal Services at LD Northwest

Introduction The objective of this training is to provide an understanding of school finance.

Agenda School Funding Sources Budget Process Special Policies/Procedures Norm Day Reports Commonly-Used Reports/SFE

School Funding SOURCES Funding sources may be classified as: Unrestricted Funds Restricted Funds

Definitions Unrestricted - funding that may be used for any educational purpose at the discretion of the Board of Education. Restricted - funding that may be spent only for a specific purpose, e.g., GATE Program, Title I, etc.

Activity – Restricted or Unrestricted? One way to distinguish unrestricted funds from restricted funds is using the SACS Fund. The SACS Fund for unrestricted programs is 010-0000 to 010-1999. Find the Fund column on your school’s Budget Availability Report and highlight two (2) of the unrestricted programs at your school site. Identify at least one (1) restricted program. What are the general differences between these types of programs with: Documentation required for time reporting and budget adjustments? Allowability of items? Are there more restricted or unrestricted programs at your site?

More information about SACS Fund SACS Fund consists of 3 digit SACS Fund & 4 digit SACS Resource 010 - 0000 Fund Resource Fund - classifies the purpose of the funds; e.g. 010 – General Fund Resource – classifies both revenues and expenditures as to spending restriction 0000 - 1999 – Unrestricted (LCFF, Lottery); in General Fund only 2000 – 2999 – Restricted Revenue Limit Resources (Ex.: Community Day Schools) 3000 – 5999 – Federal Resources Restricted (Ex.: Title I) 6000 – 7999 – State Resources Restricted (Ex.: ASES, Linked Learning) 8000 – 9999 – Local Resources Restricted (Ex.: Ongoing Major Maintenance Acct.) [add “Resource” definition] [add “Functional Area”, “Goal,” “Function”]

Activity – Restricted or Unrestricted? Use the resource of the restricted program you identified, to determine if it is funded by the state or the federal government? Is most of your school budget funded by the state or by the federal government?

School Funding Resources Unrestricted Local Control Funding Formula (LCFF) General Fund School Program (Base Grant) Targeted Student Population Programs (Supplemental & Concentration Grants) Donations SDEP-Donations

School Funding Resources Unrestricted Local Control Funding Formula (LCFF)

What is Local Control Funding Formula? State’s funding formula for Local Education Agencies (LEAs) Began in fiscal year 2013-14 Estimated full implementation in fiscal year 2020-21 Replaced/consolidated the old “Revenue Limit” and about 40 categorical programs Unrestricted funds but sets aside funds dedicated to students who are English Learners, eligible for free and reduced-price meals, and foster youth Local Control Accountability Plan (LCAP) is the document that shows how the District has spent and will spend the LCFF funds, and how these funds support the targeted student population.

LCFF – How the State funds Districts The District receives a Base Grant for every student. The District receives a Supplemental Grant for every high-needs student. The District receives a Concentration Grant for every high-needs student over 55% of total enrollment. Concentration Grant Supplemental Grant Supplemental Grant 84% unduplicated Count. The District receives a Base Grant for every student. The District receives a Supplemental Grant (on top of the Base Grant) for every high-needs student*. The District then receives a Concentration Grant (on top of the Base Grant and Supplemental Grant) for every high-needs student* over 55% total enrollment. For example, if 75% of a District’s students are high-needs, the District will receive a Concentration Grant for the 20% of its students that are over the 55% high-needs threshold (the amount greater than 55%, or 75-55% = 20%). Base Grant Base Grant Base Grant

School Funding Resources Unrestricted Local Control Funding Formula (LCFF) General Fund School Program (Base Grant)

General Fund School Program The District allocates resources to schools in the form of positions using staffing ratios and non-position dollars in the General Fund School Program - 13027. Schools use the General Fund School Program funds to build a budget that aligns with the needs of the local school instructional and operational program. The budget should be based on State and Federal laws, court orders, consent decrees, Personnel Commission Rules, collective bargaining agreements, and Human Resources guidelines. [speaker should briefly explain staffing ratios: For example, the LAUSD Board of Education sets class sizes, then schools are given the necessary staffing levels to meet those class size requirements] [speaker should give examples of laws/rules that must be followed: For example, per California Ed Code, all schools must have a principal]

General Fund School Program Resources Resources included in the General Fund School Program: Administrators Teachers Clerical Substitutes Teacher Activity Differentials Clerical Support Temporary Personnel Funds Custodial Supplies Custodians Day-to-Day Substitutes, Teachers Financial Managers General Supplies Instructional Materials Account Interscholastic Athletic Program Longevity and Salary Differentials, Certificated and Classified Physical Education Teacher Incentive Grant (PETIP) Psychologists Registration Advisor Time

Activity – Program Code/Functional Area Identify Program 13027 on the Budget Availability Report. Does the SACs Fund indicate that this program is Restricted or Unrestricted? Which column(s) include(s) the program code?

Functional Area Functional Area is composed of 3 groups of numbers 0000-2700-13027 Goal - first 4 digits in the functional area. It groups costs by population, setting, and/or educational mode 0000 - Undistributed 1110 - Regular Education, K-12 5730 - Spec Ed, Pre-School Student Function - the middle 4 digits in the functional area. It describes activities or services performed to accomplish one or more objectives in the Goal. 1000-Instruction 2700-Adminstration Program Code - last 5 digits of the functional area General Programs start with 1, e.g., 13027=General Fund Categorical Funds and Grants start with 7, e.g., 7S046=Title I Program

Activity – Program Code/Functional Area When is the functional area used? Why is it important to use the correct functional area? Where can we find the correct functional area?

Commitment Item/General Ledger Acct Commitment Item/General Ledger Account Is composed of 6 digits 430010 The commitment item, general ledger and the cost element are equivalent or interchangeable expenditure codes that represent all the things, whether goods or service, that may be purchased. Examples are salaries, employee benefits, supplies, contracts and equipment.

Commitment Item/General Ledger Acct 100000 - Certificated Employees’ Salaries 110001-Regular Teacher Salary 110004-Supplemental Teacher Salary 200000 - Classified and Unclassified Employees’ Salaries 210001-Instructional Assistants 240003-Office Personnel Overtime 300000 – Employee Benefits 400000 – Books and Supplies 430001 - General Supplies 430010 – Instructional Material (IMA)

Commitment Item/General Ledger Acct 500000 – Services and Other Operating Expenditures 520002-Travel/Conference Attendance 580012-Curricular Trips 600000 – Capital Outlay 620001-Buidings/Improvements of Buildings 630001-Books and Media For New School Libraries 700000 – Administrative Charges 731001-Indirect Support

Activity – Commitment Items Which commitment items start with 1 in Program 13027. What is the description for each of these items? Do they all represent certificated employees’ salaries? Which commitment items in the 100000 series have function 1000 and which ones have function 2700? Which other functions do you see and what do you think they represent? What’s in the 300000 series?

General Fund School Program - General Guidelines During Budget Development, schools may not modify a position’s group/level for the purpose of capturing salary savings. If a school closes a position that was allocated based on staffing ratios, the position cannot be re-purchased with Specially-Funded programs (grants). If a school purchases positions in excess of the staffing ratios, the school is also responsible for funding the additional positions’ benefited absences and longevity/differentials, as well as substitute days.

General Fund School Program - General Guidelines Each fiscal year during Budget Development, the District resets school staffing patterns to match the District’s recommended levels of staffing. The District funds positions “with incumbents” at the employees’ actual step/column or salary level. Vacant positions are budgeted at the District’s average cost. Some schools may receive augmentations to their school’s budget for various resources. If a school receives an augmentation for a particular resource, the school may not exercise flexibility over the same resource allocated as part of the General Fund. Augmented resources must supplement, not supplant, General Fund resources. For additional guidelines see General Fund Manual.

School Funding Resources Unrestricted Local Control Funding Formula (LCFF) General Fund School Program Targeted Student Population Programs (Supplemental & Concentration Grants)

Targeted Student Population (TSP) Program Code 10183 Schools receive an allocation in Program 10183 based on their unduplicated count of students who are eligible for Free and Reduced-Price Meal (FRPM), English Learners, and Foster Youth. Funds must support the needs of low-income, foster youth, re-designated fluent English proficient and English Learners. Positions, services, and programs funded must align to the following goals as described in the District’s LCAP: 100% Graduation; Proficiency for All; 100% Attendance; Parent, Community, and Student Engagement; and Ensure School Safety. Expenditures must directly support increased or improved services for the three populations that generate the resources. The decision about how to use these funds does not require a vote of existing councils and/or committees, but there is an expectation that input has been sought. [Define UNDUPLICATED. speaker should briefly explain staffing ratios: For example, the LAUSD Board of Education sets class sizes, then schools are given the necessary staffing levels to meet those class size requirements] [speaker should give examples of laws/rules that must be followed: For example, per California Ed Code, all schools must have a principal]

Program 10183 – General Guidelines If a school closes norm-based core program positions allocated in Program 13027, these positions cannot be re-purchased with TSP program 10183 . If a school receives an augmentation for a particular resource, the school may not exercise flexibility over the same resource budgeted as part of the Targeted Student Population program. If a school purchases positions (other than CSR Teachers) with TSP program 10183, the school is responsible to fund all benefited absences, longevity/differentials, and the actual cost of the positions. Schools must budget vacant positions at the Districtwide average cost. “Core” services must be budgeted in the General Fund School Program 13027 before purchasing additional resources in the TSP program 10183. [speaker should briefly explain staffing ratios: For example, the LAUSD Board of Education sets class sizes, then schools are given the necessary staffing levels to meet those class size requirements] [speaker should give examples of laws/rules that must be followed: For example, per California Ed Code, all schools must have a principal]

TSP Per Pupil School Allocation Program Code 10400 Schools may receive an allocation based on the “Student Equity- Based Index”. The Student Equity-Based Index is calculated by dividing the sum of English Learners, Low Income, and Foster Youth by the total number of enrolled students. These resources may be in the form of positions and/or instructional materials. The resources under TSP –Per Pupil School Allocation (Program 10400) must be aligned to the following goals as described in the District’s Local Control and Accountability Plan: 100% Graduation; Proficiency for All; 100% Attendance; Parent, Community, and Student Engagement; and Ensure School Safety. [speaker should briefly explain staffing ratios: For example, the LAUSD Board of Education sets class sizes, then schools are given the necessary staffing levels to meet those class size requirements] [speaker should give examples of laws/rules that must be followed: For example, per California Ed Code, all schools must have a principal]

Program 10400 – General Guidelines The decision about how to use these funds does not require a vote of existing councils and/or committees, but there is an expectation that input has been sought. Positions budgeted in the TSP-Per Pupil School Allocation program are budgeted at the District average. [speaker should briefly explain staffing ratios: For example, the LAUSD Board of Education sets class sizes, then schools are given the necessary staffing levels to meet those class size requirements] [speaker should give examples of laws/rules that must be followed: For example, per California Ed Code, all schools must have a principal]

Quiz – Unrestricted Program Guidelines Which of the following programs uses staffing ratios and norm enrollment to determine how many positions are allocated to a school? a. 10183 – Targeted Student Population (TSP) b. 13027 – General Fund School Program 10400 – TSP Per Pupil Allocation Which positions are allocated in Program 13027? Teacher Assistants Teachers Principals Campus Aides Office Technicians

Quiz – Unrestricted Program Guidelines 3. Positions in which of the following programs must be budgeted at the actual cost of the employee. 10183 – Targeted Student Population (TSP) 13027 – General Fund School Program 10400 – TSP Per Pupil Allocation What is the basis of allocation for the following programs?

School Funding Resources Unrestricted Local Control Funding Formula (LCFF) General Fund School Program Targeted Student Population TSP Per Pupil Allocation Donations SDEP-Donations

Unrestricted Funds – Donations Program Code 13938 Donations Account for most schools is Program Code 13938. Donors may specify how the funds should be spent. Donors or principals designate dollar amounts, activities to be supported, and commitment item(s) when completing the Donation Form. “Principal’s Discretion” or “School Determined Needs” are not acceptable designations for use of funds. See Bulletin No.5895.1 dated February 10, 2016

School Funding Resources Restricted Specially-Funded Programs: Categorical Programs (Title I) Grants Special Education Cafeteria

Restricted Funds – Specially-Funded Programs Categorical Funds – resources allocated to supplement the core instructional program (i.e., must supplement and not supplant); allocated based on student characteristics such as Low Income and English Language Learners Grant - represents funding “awarded” to a school through a grant application; grantor may have reporting requirements to verify compliance to agreement between the grantor and the District/school Examples: Federal and State Grants Smaller Learning Community Grants California Partnership Grants

Other Restricted Funds Special Education Funds – resources are allocated based on student needs as indicated by Individual Education Plans (IEPs); funds can only be spent for Special Education purposes Cafeteria Funds – District resources to operate the District’s food service program.; centrally-administered, not allocated to schools

School Funding Resources Recap Unrestricted Restricted Local Control Funding Formula (LCFF) General Fund School Program TSP Programs Donations Specially-Funded Programs: Categorical Programs (Title I) Grants Special Education Cafeteria

Quiz – Unrestricted vs. Restricted Funds Categorical funds are additional resources to provide targeted services beyond the basic educational program. True or False Schools use the General Fund School Program funds to build a budget that aligns with the needs of the local school instructional and operational program. True or False A donation represents funding “awarded” to a school. True or False

Quiz – Unrestricted vs. Restricted Funds Label each of these programs as restricted or unrestricted funds. Program 10183 – Targeted Student Population (TSP) Program 70S46 – Title I – Targeted Assistance Schools Program 7E046 – Title I – Parent Involvement Program 13938 – Donations Program 12215 – Sp. Ed. Assistants Program 7T126 – California Partnership Academies grant

Budget Process Budget Process Overview of School Budgeting School Budgeting - Calendar Budget Development Process

Overview of School Budgeting School leaders and stakeholders develop budgets that align to the needs of their students. Budget Planning & Development Includes payroll (time-reporting), purchasing, monitoring, and realigning balances. Budget Management

School Budgeting Calendar July January March June Planning Planning Development Management These processes run in parallel throughout the year.

Quiz Which process(es) should Principals be engaged in currently? Budget Development Budget Planning Budget Management

Budget Development Process E-Cast Enrollment Projections/Allocations Meet with school-site stakeholders Prioritize needs Implement budgets in SFE Obtain all school-site approvals and signatures Meet with your Fiscal Specialist on your Budget Development appointment date [Speaker can refer to the budget development timeline memo sent by Michelle King]

Budget MANAGEMENT Budget Monitoring Control Sheets Budget Availability School Spending Report Budget Adjustment Requests

Budget Monitoring Generally, school allocations are intended to provide services and resources for a school’s student population in the year of allocation. Schools should aim to to maximize spending of the year’s allocations, while avoiding overdrafts. If a school ends the fiscal year with a negative balance in a program, it will experience reduced budget availability in the following fiscal year. Underutilizing a program allocation, on the other hand, could mean losing access to resources allocated. Control Sheets are used to avoid overspending OR underspending. UNDERSPENDING OVERSPENDING Overspending will affect next Fiscal Year’s budget. Under spending affects the student population; funds not utilize represent a loss to the school’s community.

Are Control Sheets Necessary? Relying solely on LAUSD budget availability reports may lead to overspending: Some expenditures occur outside of SAP and therefore are not reflected in available balances: Imprest Checks P-Card/Travel Card purchases Some expenditures do not post to budget availability reports immediately after input in SAP: X-time/overtime Community Representative, Professional Expert and Supervision Aide salaries Why are Control Sheets used? Their use for spending and under spending monitoring. To avoid over drafting which may cause a carryover negative for next year’s budget. A reference tool that allows you to forecast expenditures and unspent balances that may be used for priority needs. s

What is a Control Sheet? A control sheet is a tool that a school can use to keep track of expenditures and available balances. It can be maintained manually or in an Excel (hyperlinked) spreadsheet. The Hyperlinked Control Sheet can be found at the School Fiscal Services website at sfs.lausd.net under Budget Maintenance FY17-18 Balances Budget Adjustments Expenditures Allocations [GIVE CHECKBOOK BALANCING EXAMPLE]

The Budget Availability Report A resource that can be used to monitor your school’s budget Shows balances by program and commitment item Shows the school’s budget, commitment/encumbrances and actual expenditures Data is downloaded from SAP (overnight cycle) Available in SAP on the Reports tab The Budget Availability Report is another source of budget monitoring, it shows the funding allocations, encumbrances and expenditures. Data interfaces overnight directly from SAP.

Sample Budget Availability Report

The Spending Report Provides schools with an easy to use report that helps them monitor and manage their spending. Available at each school’s portal page. Search for school portal pages here: http://notebook.lausd.net/schoolsearch/selector.jsp The report is populated with data from SAP and updated nightly. No sign-on is required. The School Spending Report is another budget reference that allow schools to view, monitor and manage their expenditure. It is located on the school portal page. As of July 2013, the data is populated from SAP on an overnight cycle.

The Spending Report The School Spending Report is another budget reference that allow schools to view, monitor and manage their expenditure. It is located on the school portal page. As of July 2013, the data is populated from SAP on an overnight cycle.

The Spending Report The School Spending Report is another budget reference that allow schools to view, monitor and manage their expenditure. It is located on the school portal page. As of July 2013, the data is populated from SAP on an overnight cycle.

Sample Spending Report Cost Center and school name will appear here. 1234 SCHOOL A

Quiz – Budget Monitoring What’s the best way to keep track of your budget balances? School Spending Report Budget Availability Report Control Sheets Where can the Budget Availability Report be accessed? Where can the Spending Report be found?

Budget Adjustment Requests Before Submitting a Budget Adjustment Request (BAR) Stakeholder Engagement Categorical program Budget Adjustments require School Site Council approval. The Single Plan for Student Achievement (SPSA) may need to be updated. General Fund School Program (13027) Budget Adjustments should also be discussed with stakeholders. Check available balances Are there funds available to be transferred? Use your Control Sheets Control Sheets will have the most accurate balances, as long as they are regularly updated. Before submitting a budget adjustment request, confirm SSC approval, available balance, justification updates or any other supporting documentation and make sure that all of the require signatures are place. This will expedite the process in the ECSC.

Budget Adjustment Requests There are two (2) types of budget adjustment requests: 1. School Budget Signature Form – Schools Front End (SFE) 2. Manual Budget Adjustment Request Before submitting a budget adjustment request, confirm SSC approval, available balance, justification updates or any other supporting documentation and make sure that all of the require signatures are place. This will expedite the process in the ECSC.

SFE Budget Adjustment Request Process 1. School Site Council approves changes to budget, if applicable 2. School prints School Budget Signature Form (before WIP) 3. School verifies budget availability 4. School enters approved budget adjustment in SFE 5. School Administrator submits budget for approval online * Additional lines may be added, if necessary. The form may be used as a worksheet. ** Budget availability can be verified with Budget Availability report. Note: Budget Availability report – Payroll expenditures post soon after payroll certification.

SFE Budget Adjustment Request Process 6. School prints School Budget Signature Form (WIP version) and gets signatures 7. School submits required documents to Fiscal Specialist (Signature form with original signature (s), SPSA or update) 8. Fiscal Specialist checks budget availability 9. Fiscal Specialist forwards documents for Local District approvals 10. Fiscal Specialist submits for final approval. * Required documents may include the following: Original Signature Form(s) with signatures Justification form (with descriptions), if applicable Copy of SPSA or Update page(s), if applicable

Budget Adjustment Request Sample Print School Budget Signature Form (WIP) SFE will generate a PDF version of School Budget Signature Form to be printed, signed (must include all required signatures for approval), and submitted together with all required documentation to your Fiscal Specialist for processing. NOTES: ___________________________________________________________________

Budget Adjustment Request Sample Print School Budget Signature Form (WIP) SFE will generate a PDF version of School Budget Signature Form to be printed, signed (must include all required signatures for approval), and submitted together with all required documentation to your Fiscal Specialist for processing. NOTES: ___________________________________________________________________

Programs Available in Schools Front End

Manual Budget Adjustment Request A manual Budget Adjustment Request (BAR) is needed for: Program codes that are not in SFE SAMPLE Print School Budget Signature Form (WIP) SFE will generate a PDF version of School Budget Signature Form to be printed, signed (must include all required signatures for approval), and submitted together with all required documentation to your Fiscal Specialist for processing. NOTES: ___________________________________________________________________

Manual Budget Adjustment Request Minimum Required Data for a manual Budget Adjustment Request: NON-POSITIONS: Fund Center Name & Fund Center Code Program Name & Program Code Specific Item Description Start & End Date Amount ($) Reason

Manual Budget Adjustment Request Minimum Required Data for a manual Budget Adjustment Request: POSITIONS Fund Center Name & Fund Center Code Program Name & Program Code Specific Item Description Start & End Date Amount ($) Position Status Position Control Number (existing positions) Basis Hours Per Day Days Per Week Funding Percentage Reason

Quiz – Budget Adjustment Requests Name the two (2) types of budget adjustment requests. Name one program that can be found in Schools Front End (SFE). Can funds be moved from one program to another program? Name one program that requires the use of the manual budget adjustment form.

Activity – Manual Budget Adjustment Create a manual budget adjustment to move $5,000 from IMA in Program 13938 to General Supplies.

SPECIAL Policies/pROCEDURES Carryover Zero-Basis Positions Norm Day Settle-Up Budget-to-Actuals

Carryover Schools are encouraged to spend their entire allocations on the students that generate the dollars, without over-drafting the accounts. However, available balances at the end of one fiscal year will carry over to the next fiscal year in some programs. Each year’s carryover policies are dependent on the District’s financial condition. [speaker should briefly explain staffing ratios: For example, the LAUSD Board of Education sets class sizes, then schools are given the necessary staffing levels to meet those class size requirements] [speaker should give examples of laws/rules that must be followed: For example, per California Ed Code, all schools must have a principal]

Zero-Basis Positions A zero-basis position is a new or existing position which is funded with carryover dollars. The position is established with zero dollars, but the cost distribution is extended to cover payroll expenditure postings. During Budget Development, schools may use the “projected” carryover amount to establish positions. Schools may utilize this process until the “actual” carryover is posted in the school’s budgets, i.e., 13027, 13938, etc. Once carryover is available, zero-basis positions should be funded. [speaker should briefly explain staffing ratios: For example, the LAUSD Board of Education sets class sizes, then schools are given the necessary staffing levels to meet those class size requirements] [speaker should give examples of laws/rules that must be followed: For example, per California Ed Code, all schools must have a principal]

Norm Day Settle-Up Each school’s projected expenditures will be updated to reflect staffing ratios and resources based on Norm Day enrollment counts. For schools gaining resources, Budget Services will open positions and allocate additional resources. For schools losing resources, Budget Services will close positions and reduce resources. Resource allocations for Nurses, Psychologists, and Library Media Teachers will not be adjusted in the Norm Day settle-up process. [speaker should briefly explain staffing ratios: For example, the LAUSD Board of Education sets class sizes, then schools are given the necessary staffing levels to meet those class size requirements] [speaker should give examples of laws/rules that must be followed: For example, per California Ed Code, all schools must have a principal]

Budget-to-Actuals The District will determine the actual costs of position/staff assignments after the Human Resources Division and Personnel Commission have processed Norm Day assignments in programs such as 13027. Budget Services will then identify the net difference between budgeted and actual costs at the whole school site. If the net actual cost of positions is higher than budgeted, then the District will adjust the budgets for these positions to align to the respective incumbents’ pay scale levels. If the net actual cost of positions is less than budgeted, the school keeps the excess dollars as salary savings. [speaker should briefly explain staffing ratios: For example, the LAUSD Board of Education sets class sizes, then schools are given the necessary staffing levels to meet those class size requirements] [speaker should give examples of laws/rules that must be followed: For example, per California Ed Code, all schools must have a principal]

Quiz – Special Policies/Procedures True (T) or False (F) Schools can use their expected carryover to fund positions during Budget Development. After Norm Day, school allocations in Program 13027 will be adjusted so that allocations are based on Norm Day enrollment counts and not ECAST projections. Schools will be held responsible if the actual cost of the incumbents (in norm positions) in Program 13027 exceeds the amount budgeted – after Norm Day.

norm day REPORTS Norm Day Reports What is Norm Day? Norm Reports Staffing Position Simulator/Norm Dashboards Norm Day Adjustments Staffing Bulletins

What is Norm Day? Norm Day, which is generally the fifth Friday of the school year, has been designated by the District as the official count day for the allocation of resources. Norm day enrollment is the count of actively-enrolled students as of norm day. Norming is the process of using the norm day enrollment as the basis for the allocation of various school resources. The District uses norm day enrollment to allocate school operational resources such as administrators, teachers, counselors, librarians, clerical staff, custodians, and instructional materials. For school year 2017-18, Norm Day was Friday, September 15, 2017. All schools, except Options, must be on norm by Norm Day.

Norm Reports What are Norm Reports? Norm Reports show the District-recommended staffing of teachers, administrators, counselors, and clerical personnel for a school based on projected (ECAST) or actual (Pre-Norm, Norm Day) enrollment and other school characteristics (e.g., school type, norm category, affiliated status). What Norm reports are available? HR039 Norm School Level Detail (Over/Under): Earned versus actual norm positions to determine if a school is over, under, or balanced. HR046 Norm School Detail by Grade Group: Earned norm positions HR080 Norm Detail (Over/Under) w/Enrollment: A fixed layout report similar to HR039, developed with recommended fields including enrollment figures. HR081 Norm by Grade Group w/Enrollment: A fixed layout report similar to HR046, developed with recommended fields including enrollment figures.

Norm Reports When and why should I view the reports? At minimum, the school administrator should review Norm reports twice a year to verify staffing allocations: once during Budget Development for the next fiscal year and once after Norm Day for the current fiscal year. The run date for 17-18 ECAST is 02/07/2017. The run date for 16-17 Norm Day is 09/16/2016. Where can I find these reports? After you sign into SAP, go to the Reports tab. Click on sub-tab Human Resources Click the small black arrow next to the Norm folder Folder will open to display reports available

Staffing Position Simulator The “Staffing Position Simulator” tool is available on the School Fiscal Services website. In addition to the Norm Teacher count, this tool will also calculate the number of Counselor, Administrator, and Clerical norm positions. Schools can also use the tool to assist with the norm calculation during the budget planning and development. The Board Approved Staffing Ratios and the Norm Enrollment Dashboards can also be found on the School Fiscal Services website.

Norm Day Dashboards Norm Enrollment Dashboard – The Norm Enrollment Dashboard displays classification enrollment counts, adjustment counts, norm enrollment counts, and warning counts from the first day of school through Norm Day. Norm Staffing Dashboard – The Norm Staffing Dashboard helps schools monitor their staffing levels. The dashboard uses adjusted norm enrollment counts from the Norm Enrollment Dashboard to calculate teacher, administrator, counselor, and clerical allocations from the first day of school through Norm Day.

Norm Day Adjustments Norm day enrollment counts are preliminary until posted as Final 2017-18 Norm Data by Budget Services.

Staffing Bulletins BUL-5977.4 Staffing Recommendations at Elementary Schools BUL-5978.4 Staffing Recommendations at Middle Schools BUL-5979.4 Staffing Recommendations at Senior High Schools BUL-5980.4 Staffing Recommendations at Options Schools BUL-5981.4 Staffing Recommendations at Magnet Schools and Centers

Staffing Bulletins Where can I find these reports? On the School Fiscal Services website

Activity – Staffing Position Simulator Use the Classification Report together with the Staffing Position Simulator to determine the number of teachers earned by a school that is: Desegregated Receiver PHBAO Affiliated Charter – PHBAO What happens if 3 of the students in Tory’s class have 15 absences each?

Schools Front End (SFE) Reports Commonly-Used Budget Reports Position with Incumbent (PWI) Report School Discretionary Program Report School Resource Allocation

Commonly-Used Budget Reports - SFE 3 2 1

Commonly-Used Budget Reports - SFE The Position With Incumbent (PWI) report displays details of all budgeted positions, including related Human Resources data, such as position control number, employee name, and job title. The report has the following fields: Position/Job Position Description/Job Title PSA/Prog PS Group/PS Level Person #/ID/Last Name, First Name/Incumbs Employee Subgroup/Description Emp Status/Pos Status Start/End Hrs/Day/Hrs/Week FTE/Fund % Salary Amount (w/Benefits)

Commonly-Used Budget Reports - SFE SAMPLE School Discretionary Programs Report SFE will generate a PDF document that can then be printed or saved. This report displays a summary by program grouping (Categorical or Regular programs) and includes budget item description, total cost, and full time equivalent of positions for School Front End program codes. NOTES: _____________________________________________________________________

Commonly-Used Budget Reports - SFE School Discretionary Programs Report displays a summary by program grouping (Categorical or Regular programs) and includes budget item description, total cost, and full-time equivalent of positions for program codes in School Front End.

Commonly-Used Budget Reports - SFE School Discretionary Programs Report SAMPLE School Discretionary Programs Report SFE will generate a PDF document that can then be printed or saved. This report displays a summary by program grouping (Categorical or Regular programs) and includes budget item description, total cost, and full time equivalent of positions for School Front End program codes. NOTES: _____________________________________________________________________

Commonly-Used Budget Reports - SFE School Resource Allocation displays details of the school’s allocation amount by program. The report has the following fields: Program Program Description Rate Participants Allocation

Commonly-Used Budget Reports - SFE SAMPLE School Discretionary Programs Report SFE will generate a PDF document that can then be printed or saved. This report displays a summary by program grouping (Categorical or Regular programs) and includes budget item description, total cost, and full time equivalent of positions for School Front End program codes. NOTES: _____________________________________________________________________

Quiz – Commonly Used SFE Reports Which report would you use to view teacher vacancies? Position With Incumbent Report School Discretionary Programs Report School Resource Allocation Report After Norm Day, school allocations in Program 13027 will be adjusted so that allocations are based on Norm Day enrollment counts and not ECAST projections. True or False Schools will be held responsible if the actual cost of the incumbents (in norm positions) in Program 13027 exceeds the amount budgeted – after Norm Day. True or False

School Fiscal Services website http://lausd.schoolwires.net/Page/794 Resources Budget Services and Financial Planning website http://achieve.lausd.net/Page/431 School Fiscal Services website http://lausd.schoolwires.net/Page/794 Local District Northwest Business Services webpage http://achieve.lausd.net/Page/8506

Thank you!