HYPERLINKED CONTROL SHEETS [

Table of Contents What is a Control Sheet? Are Control Sheets Necessary? Pre-Approval Process Finding Beginning Balances Accessing the Excel Hyperlinked Control Sheets Using the Excel Hyperlinked Control Sheets Exercises Reports

What is a Control Sheet? Balances A control sheet is a tool that a school can use to keep track of allocations, expenditures and available balances. It can be maintained manually or in an Excel (hyperlinked) spreadsheet. Balances Budget Adjustments Expenditures Allocations

Are Control Sheets Necessary? 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

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 Curricular Trips 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

Are Control Sheets Necessary? Control sheets have the potential to be the most timely and accurate budget reference available to schools. Having a more accurate reference point CAN: Act as an aide to prevent overspending, and Help with forecasting expenditures, which allows schools to identify the possibility of unspent balances.

Pre-Approval Process Note: Pre-Approvals apply to all programs Control Sheets are only useful if the appropriate procedures are in place prior to their implementation. There needs to be a pre-approval process for the following expenditures: Time Reporting of Supplemental Time Imprest Checks, P-Card Charges, and Requisitions for Non-Salary Items There should also be a designated person to maintain control sheets for each program and this person should be a part of the pre-approval process so that they are informed when expenditures occur. Note: Pre-Approvals apply to all programs It is important to obtain a written pre-approval form from the Principal/Administrator before having staff work additional time or ordering school purchases

Pre-Approval Process 1 2 4 3 5 The pre-approval process should be Staff member submits a written request for an expenditure to the School Administrative Assistant (SAA). Request is submitted to the Principal for review and approval. Principal should indicate an amount and which funding line to use. Approved requests are forwarded/returned, to the SAA – (or person maintaining control sheets), for verification of available funds in the indicated funding line. If funds are available, approved requests are entered in the control sheets and appropriate method of purchase is determined. If funds are not available, budget adjustment is completed or request is routed back to Principal. Request is processed. 1 2 4 3 5 This is a sample of a Pre-Approval Process for Supplemental Salary and Non Salary purposes. (DEFINE EACH STEP) Keep in mind, the Principal may assign a different staff member for the roles above. The pre-approval process should be communicated to all involved.

Pre-Approval Process Pre-approvals should be submitted for these supplemental salaries. CERTIFICATED X/Z Time Professional Development Staff Training Rate Relief Time Substitutes CLASSIFIED Overtime DEFINE EACH SECTION

Sample Supplemental Salary Pre-Approval Form Pre-Approval Process Sample Supplemental Salary Pre-Approval Form Sample form can be accessed in the Attachments to Bulletin 5996.1 click here This is a sample of a Pre-Approval written form when having the school staff work additional time.

Pre-Approval Process Sample Non-Salary Pre-Approval Form This LRP form can be used as a Pre-Approval form.

Finding Beginning Balances Budgeted amounts/beginning balances can be found in Schools Front End (SFE) on the: School Budget Signature Form and COFE Budget Report or School Discretionary Programs Report and COFE Budget Report

Finding Beginning Balances SCHOOL BUDGET SIGNATURE FORM I II III IV V VI

Finding Beginning Balances COFE BUDGET REPORT I II

Finding Beginning Balances SCHOOL DISCRETIONARY PROGRAMS REPORT I II III VII IV V VI VIII

Accessing the Control Sheet Go to the School Fiscal Services website @ sfs.lausd.net Click on “Budget Maintenance FY 2018-19”

Accessing the Control Sheet Click on “Hyperlinked Control Sheets” Click on “Open with Microsoft Excel” , Click “OK” Click “Enable Editing”

Accessing the Control Sheet Click on “File”, then “Save As” Save the file to your computer

Using the Control Sheet Table of Contents Tab Shows balances in all budgeted items in all the programs Enter Cost Center, Program Code and Budgeted Amount Fill in the 7-digit Cost Center 1 2 Fill in the 5-digit program code and the budgeted amount 3 Click on the hyperlink on the same row to get to the Control Sheet tab, where you can enter expenditure data.

Click to highlight and select the appropriate budget item description. Using the Control Sheet Table of Contents Tab The Budget Item Description may also need to be selected. 2b Click the dropdown arrow, on the right side of the Budget Item Description column, to see the list of available options . 2c Click to highlight and select the appropriate budget item description.

Click here to return to the Table of Contents tab. Using the Control Sheet Salaries Control Sheet tab Shows hours (or) budgeted amount and balance in days/hours/dollars Enter Name/Employee number and the number of hours worked 5 4 Click here to return to the Table of Contents tab. Enter the data here

Using the Control Sheet Salaries Control Sheet tab For maximum accuracy, you may also enter the hourly rate of the employee. 4b Enter the data here

Click here to return to the Table of Contents tab. Using the Control Sheet Non-Salaries Control Sheet tab Shows budgeted amount and balance in dollars. Enter Date, Requested By, Vendor Name, Requisition or Imprest Check Number, Activity Description, Expenditure in Dollars or Adjustment in Dollars 4 5 Enter the data here Click here to return to the Table of Contents tab. OR

Enter the dollar amount of the Budget Adjustment. Using the Control Sheet Entering a Budget Adjustment on the Salaries Control Sheet Tab 1 2 Enter the details of the Budget Adjustment in the “Employee Name” column. Enter the dollar amount of the Budget Adjustment.

HANDS ON PRACTICE

EXERCISES Your beginning balances are as follows: IMA - $1,000; Community Rep - $10,000; Clerical OT - $3,000 Exercise 1 On 8/15/2018, your Administrator used $200 from the Imprest fund to purchase classroom maps. Exercise 2 A budget adjustment was processed on 8/25/18 to transfer $400 from Community Representative salaries to IMA.

EXERCISES Exercise 3 A purchase order was created on 8/27/18 for the first purchase of ALEKS software licenses that cost $1,049. Exercise 4 On 9/2/2018, you report 2 hours of overtime for Jane Smith, Office Technician. Her overtime hourly rate is $41.40.

Reports PC010- PO HISTORY REPORT - Displays Purchase Order (PO) transaction details and status. Accessing the Report: 1. Go to Reports tab, 2. Click on sub - tab Procurement/Contracts 3. Click on PC010 Purchase Order History Report

Reports - PO History Report Accessing the Report: 4. Enter Fiscal Year (req’d field) 5. Enter Cost Center 6. Click on Check 7. Click on OK Note: The more details you enter in the available fields the narrower the report information will be. Example: Entering Fiscal Year, Cost Center, GL Account, and Functional Area will yield a report specific to the information you enter . Entering only the Fiscal Year and cost center it will generate a report with all programs and commitment items for your cost center.

Reports - PO History Report Default Fields: PO Number/PO Date/PO Item Seq. No. Acct. Assign Vendor Shopping Cart Delivery Complete PO Qty Net Price PO Total Amt Effective Value Price Condition Amount PO Ret Amt PO Open Encumbrance Amt GR Amt/GR Qty IR Amt/IR Qty Tax (Prorated) PO Pay Term Discount

Reports - PO History Report Free Characteristics - fields that can be added: Fund/Functional Area G/L Account Product Category Product Description Requester Commonly Used Report Format (Customized) This format can be achieved by using the Drag and Drop feature.

Reports - PO History Report This report can be printed or downloaded: For this and additional instructions see PC010 Purchase Order History Report Job Aid on School Fiscal Services Division website, Budget Maintenance FY2017-2018, under Job Aids @ https://achieve.lausd.net/Page/13225.

Reports P-Card Reconciliation Report - Displays P-Card/T-Card/Toshiba Ghost Card (GC) transaction details and status. Accessing the Report: 1. Go to Reports tab, 2. Click on sub - tab Procurement/Contracts 3. Click on P-Card Reconciliation Report

Reports - P-Card Reconciliation Accessing the Report: 4. Enter P-Card Location (Fund Center) 5. Enter Fiscal Year 6. Click on Execute Optional fields available to generate the report: P-Card : refers to the cardholder’s vendor number in SAP – usually unavailable to users Reconciler : used to generate the report by cardholder (enter employee number) Approver : used to generate the report by Approving Official (enter employee number)

Reports - P-Card Reconciliation Default Fields (not a full list): Posting Status Invoice Date Document No Merchant Description Card Holder Name Card Type Charge Amt Approver Posting Date Attch Ind Changed by Posted Cost Center Posted Account Posted Fund Posted FuncArea Posted CostCtr Desc

Reports - P-Card Reconciliation Posting Status: PARKED - Transactions that need to be reconciled (Cardholder) and/or approved (Approving Official) Transactions that display a funding line other than the default 0000-0000-00000 but are still in “Parked” status, have been reconciled by the reconciler and are awaiting action by the Approving Official POSTED - Transactions that have been reviewed/approved by the Approving Official CLEARED - Transactions fully completed.

Reports - P-Card Reconciliation This report can be downloaded: See P-Card Reconciliation Report Job Aid on School Fiscal Services website, Budget Maintenance FY2017-2018, under Job Aids @ https://achieve.lausd.net/Page/13225.

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

Thank you!