1. 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

2. 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

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

4. Budget / LCAP Adoption

5. (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 ( to
Submit LCAP to LCAP Support & Advisory Services
LCAP/Budget Submission
Submit Certification Page with Superintendent and Board Secretary signatures
(original signatures only)

6. 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

7. 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

8. 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) Teacher Salaries, 4300 Instructional Materials - exception of 3XXX Benefits )
Supplemental and Concentration Funds & Minimum Proportionality Percentage
See previous guidance/handouts 8

9. 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

10. Budget Building Tools Governor’s May Revise Common Message
SSC Workshop - May 18th
Common Message
BAS website
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

11. District Budget Narrative
BAS website – Workshop Materials page 11

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

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

14. 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

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

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

17. 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

18. 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

19. Extracting DATA

20. 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 once district has locked budget – FINAL EXTRACT 20

21. 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.

22. 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.

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

24. 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

25. 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

26. 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 from BDV2000 (run after budget locked) 1 2
FCR290 System Budget Validation FY (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

27. BREAKTIME

28. 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

29. 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

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

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

32. 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

33. Form MYP – Unrestricted
Budget Column will load numbers from Form 01
Enter Projections in & 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

34. Form MYP – Unrestricted
Remember Nonspendables
For , Components of Ending Fund Balance (CEFB) should match what is in BDV Beg Balances. For & 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

35. Form MYP – Restricted
Budget Column will load numbers from Form 01. Contributions entered as positive should correspond to Unrestricted
Enter Projections in & 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

36. Form MYP – Restricted
For Components of Ending Fund Balance (CEFB) should match what is in BDV Beg Balances. For & 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

37. 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

38. 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

39. Criteria and Standards

40. 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
Ensure data input is accurate
Verify prior year enrollment data is accurate

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

42. 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

43. 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

44. Criterion 1 – Funded ADA
Use data tables provided on BAS website for thru
Pulls from Form A
Modified look 44

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

46. Criterion 3 – ADA to Enrollment
Manually enter Revised P-2 ADA for 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.
and must be manually entered and agree with MYP/LCFF
If Not Met 46

47. 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

48. 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).

49. 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

50. District Submission Checklist
BAS website – Workshop Materials Page

51. Please complete evaluation form!
Thank You!
Please complete evaluation form!