1. HYPERLINKED CONTROL SHEETS[

2. 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

3. 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

4. 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

5. 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

6. 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.

7. 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

8. 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.

9. 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

10. 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
click here
This is a sample of a Pre-Approval written form when having the school staff work additional time.

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

12. 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

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

14. Finding Beginning Balances
COFE BUDGET REPORT I II

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

16. Accessing the Control Sheet
Go to the School Fiscal Services sfs.lausd.net
Click on “Budget Maintenance FY ”

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

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

19. 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.

20. 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.

21. 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

22. 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

23. 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

24. 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.

25. HANDS ON PRACTICE

26. 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.

27. 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.

28. 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

29. 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.

30. 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

31. 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.

32. 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 FY , under Job

33. 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

34. 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)

35. 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

36. 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 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.

37. Reports - P-Card Reconciliation
This report can be downloaded:
See P-Card Reconciliation Report Job Aid on School Fiscal Services website, Budget Maintenance FY , under Job

38. School Fiscal Services website http://lausd.schoolwires.net/Page/794
RESOURCES
Budget Services and Financial Planning website
School Fiscal Services website

39. Thank you!