Old Saybrook Schools

Old Saybrook Schools

2018-2019

Budget Development Handbook

BUDGET DEVELOPMENT HANDBOOK

2018-2019

INTRODUCTION

This booklet is designed as a guide for the Old Saybrook School System’s teachers and administrators in preparing the 2018-2019 school operational budget.

The booklet contains the following items:

1)Budget Calendar.

2)Directions for completing budget forms.

3)Budget forms.

4)Definitions of Basic Terms

Brief definitions of the major terms used in preparing the budget including a listing of the various function and object code numbers with descriptions of their meanings.

BUDGET DEVELOPMENT HANDBOOK

2018-2019

PROGRAM BUDGET CALENDAR

October 10, 2017Meet with Budget and Fiscal Planning Committee

October11, 2017Distribute budget forms to Administration. Principals meet with school leaders and staff

October25, 2017Staff returns budget forms, PD, Technology Equipment, Software/Licensing and Capital Requests to Principals, PPS Director and CIA Director

October 26, 2017DLT – Discussion of staff/staffing & programs

November 3, 2017Building Principals, PPS director and CIA director submit budgets for entry into accounting system to the Central Office

November 2017Joint meeting with Board of Finance (to be scheduled)

November 13-17, 2017Superintendent and Director of Operations, Facilities and Finance meet with administrators to discuss preliminary requests

November 21, 2017Meet with the Budget and Fiscal Planning Committee

November 30, 2017All administrators review district budget draft at DLT meeting and make any necessary adjustments

December 7, 2017Final review of budget proposal with DLT members

December 12, 2017Meet with the Budget and Fiscal Planning Committee

December 18-22, 2017Superintendent’s Budget to Budget and Fiscal Planning Committee

December 18-22, 2017Post Superintendent’s Budget to Board of Education Site

January 9, 2018Budget and Fiscal meeting

January 9,2018*Superintendent’s overview of budget to Board ofEducation

January 11, 2018DLT meeting – Final staffing conversation

January 16, 2018Budget and Fiscal Committee - work session

January 23, 2018Budget and Fiscal Committee - work session

January 23, 2018*Budget and Fiscal Committee/Board of Education - overview with question and answer session

February 13, 2018*Board Meeting - consensus budget request

February 27, 2018*Board Meeting - approve budget request

February 28, 2018Submit Board of Education budget to Old Saybrook Board of Finance

February 28, 2018Administrators share budget with staff

March 2018Board of Finance/Budget and Fiscal Planning Committee - combined meeting

March 2018Administration updates staff on budget progress

April 2018Administration shares Board of Education budget at public hearings and budget meetings

May 2018Town Meeting / Referendum

* Tentative dates

BUDGET DEVELOPMENT HANDBOOK

DEFINITIONS OF BASIC TERMS

Budget - A plan of financial operation, which includes an estimate of proposed expenditures for a given period and a proposed means of financing expenditures.

Budget Crosswalk - A table vertically listing program categories (functions) and horizontally listing appropriations (objects) based upon the program budget code.

Capital Expenditure- Expenditure for permanent additions or improvements to property, as opposed to money spent for repairs.

Chart of Accounts - A list of accounts systematically arranged giving accounting names and numbers. Such a chart is a part of the traditional "line-item" budget.

Equipment -A material unit that meets all of the following conditions:

1.Costs $500 or more and is listed on the school's inventory.

2.Non-expendable in use. If damaged, or some of its parts are lost or worn out, it is usually more feasible to repair it rather than replace it with an entirely new unit.

Fiscal Year - The twelve-month period from July 1 through June 30 during which the financial transactions of the school system are conducted.

Function - Part of the overall program budget structure. "Function means the action a person takes or the purpose for which a thing exists or is used. Function includes the activities or actions which are performed to accomplish the objectives of an enterprise." In our program budget, we will use the following functions:

1000 – General Elementary/SRBI Literacy

1001 – SRBI Numeracy

1101 - Visual Arts

1102 - Business Education

1103 - English Language Arts

1104 - Health Education

1105 - World Language

1106 – Consumer and Family Science

1107 - Technology Education

1108 - Mathematics

1109 - Music

1110 - Physical Education

1111 – Engineering

1112 - Science

1113 - Social Studies

1114 – English Learners

1115 - Computer Literacy

1200 - Special Education

1201 – Special Education Pre-School

1202- Special Education Transition Program

BUDGET DEVELOPMENT HANDBOOK

DEFINITIONS OF BASIC TERMS (Continued)

1203- Special Education Self Contained Support Program

1300 - Adult Education

1400 - Summer Program

1500 - General Student Activities

1501 - Athletic Student Activities

1502 - Music Student Activities

1503 – Extended Day/Saturday Program

1600 - Technical/Vocational/Agricultural/Magnet/Virtual Tuition

1700 – Instructional Substitutes

1800 - Talent Development

1900 - System Insurance

2110 - Social Worker

2120 - Guidance Services

2121 – Testing Services

2122 – School to Career Services

2123- Alternative Education

2130 - Health Services

2140 - Psychological Services

2150 - Speech and Language Services

2210 - Improvement of Instruction

2211 - Curriculum Development

2220 - Library/Media Technology

2221 – Audio/Visual

2310 - Board of Education Services

2320 – District Administration

2400 - Principal's Office

2401 - Accreditation

2640 - Plant & Maintenance Services

2750 - Pupil Transportation Services

3100 - Food Services

4001 - Capital Maintenance

5150 - Capital Improvement

Goal -Statement of broad direction or intent - general and timeless and not concerned with particular achievement within a specific time.

LEA - The local educational authority, that is, the Old Saybrook Board of Education.

Object - is the service or commodity obtained as the result of a specific expenditure.

111Certified Staff - Salaries

112 Non-Certified Staff - Salaries

115Overtime

116Summer Non-Certified

120Short Term Substitutes – for Certified Staff

121Substitutes Non-Certified

122Long-term Substitutes for Certified Staff

200Medicare/FICA

BUDGET DEVELOPMENT HANDBOOK

DEFINITIONS OF BASIC TERMS (Continued)

201Medical/Dental Insurance

202Life/AD&D Insurance

203Long Term Disability Insurance

204Pension/TSA Employer Contributions

205Worker's Compensation

206Unemployment

240Tuition Reimbursement

320 Program Improvement

323 Pupil Services

330 Professional Services

410 Electricity

411Water

420 Cleaning, Repairs and Maintenance

450 – Construction Services

510 Transportation

511Transportation - Fuel

520 Property Insurance

521Liability Insurance

530 Communication, Advertising, Printing

531Leased Copy Costs

560Tuition to Other LEA's

562 Tuition to Private Schools

580 Travel (Interschool Travel)

581 Travel (Conferences)

582 Travel (Student Athletics and Field Trips)

590Purchased Services

611Instructional Supplies

612Computer Software/Licensing

613Maintenance Supplies

620Heating Oil

621Natural Gas

640 Periodicals, Library and Audio-Visual

641 Textbooks and Workbooks

680 Medical Supplies

690Other Supplies and Materials

730 Equipment

731 Computer Equipment

810Dues and Fees

830Bond Maintenance Interest Payment

910Bond Maintenance Principal Payment

Program -Group of interdependent, closely-related activities or services progressing toward, or contributing to, a common objective or set of allied objectives.

Supplies - Any article or material which meets any one or more of the following conditions:

1.Consumed by use.

2.Is not inventoried.

3.Loses original shape or appearance with use.

4.Expendable, or subject to replacement rather than repair, if damaged or if some of its parts are lost or worn out.

5.Inexpensive, such that its small unit cost makes it inadvisable to capitalize the item.

6.Loses its identity through incorporation into a different or more complex unit or substance.

BUDGET DEVELOPMENT HANDBOOK

2018-2019

DIRECTIONS FOR COMPLETING BUDGET FORMS

Building Administrators should submit a brief cover sheet with your building’s budget, listing what objectives this budget will accomplish for your building and how these objectives serve to advance the strategic plan. Please be specific.
All budgets submitted to the central office must be typed or printed legibly and should include specific program items with appropriate descriptions and associated strategic plan initiatives. (See cover letter).
Forms to be signed by the principal.
All additions and extensions are to be carefully checked. Numbers should berounded. Do not include cents.
All program budgets, (for example - Student Activities), are to be consolidated by school before submission.
Any dollar amounts that will need to be provided by the Central Office, must be clearly noted on all submissions (for example –Transportation or insurance charges).
Equipment should be specific and identified as new or replacement.
Special forms for: ALLNew/Improved Program Proposals, Maintenance & Capital Request, Professional Development Requests, Technology Equipment Request and Technology Software/Licensing Request.
Textbook adoptions must be approved by the Board of Education. Inform the Director of Curriculum, Instruction and Assessment and the Superintendent of schools of any adoptions or major replacements and they should be listed separately on a Program Improvement form for new adoptions.
111 - Salaries for Professional Staff. Do not include salaries in your budget proposal. The only time a professional staff salary would be reported would be on New/Improved Program Proposal Form.
112 - Salaries for Non-certified Staff Members. Please submit, with your budget, information on any anticipated changes for non-certified staff members including hours and days by proper function.
115 - Overtime - by individual secretary and by custodial staff as a whole. Please list newneeds and the purposes of overtime so it can be budgeted. Do not include salaries for your non-certified staff members.
120 - Substitutes - Do not include substitute salaries in your budget proposal. The only time a substitute expense would be reported would be on New/Improved Program Proposal or Professional Development Request form.
All textbook and supply prices should include 10% shipping and anticipated cost increase for books, supplies, equipment, etc.

BUDGET DEVELOPMENT HANDBOOK

2018-2019

FORMS

Fill out the budget request forms completely. Keep a copy for your files.

PROGRAM (FUNCTION)OBJECT REQUEST- WITH DETAIL(forward to Administrator or Department Instructional Leader for summarization)

The Program Object Requestform can be downloadedby the teachers for their budget requests. Completed forms are to be submitted to appropriate director, building coordinator, or building principalfor summarization on Program Summary Request.

Please be certain that the form has the teacher’s name, school, program (function) and object. Do not co-mingle objects. Use a separate sheet for each object category. These forms must include details regarding items to be purchased. This does not need to be specific to 12 boxes of pencils, 10 reams of paper but should be more descriptive than ‘instructional supplies’ or ‘textbooks’. Please indicate the strategic plan initiative related to each item requested.

PROGRAM (FUNCTION) SUMMARY REQUEST - PRINCIPAL PROPOSAL (forward to the Business office by Administrator)

This form represents total budget request for each individual function for each individual school. Attached to this form MUST be Program (Function) Object Request – with Detail for each object total. This is the information that will be entered into the accounting system.

**PLEASE INCLUDE THE NUMBER OF STUDENTS TO BE SERVED.

NEW/IMPROVED PROGRAM REQUEST

This form is a detailed request for any new or improved program being proposed for the new budget. Please follow the format outlined and attach the requested information to summarize any request for a new or improved program. All financial costs related to the new/improved program must be attached to this request. The building principal,PPS director or CIA director should submit each request separately.

MAINTENANCE & CAPITAL REQUEST (forward to the Director of Operations by building administrator, PPS director or CIA director)

All maintenance requirements (other than routine), indoor or outdoor, and all capital improvement requests should be forwarded separately and must be accompanied by a Maintenance & Capital Request (budget sheets). A description and estimated cost for each maintenance and capital line item should be included. All maintenance and capital requests will be reviewed by the Director of Operations, prior to incorporation in the budget.The Priority Ranking will be determined in collaboration with the program/building administrator

PROFESSIONAL DEVELOPMENT REQUEST (forward to the Director of Curriculum, Instruction and Assessment by building administrator or PPS director)

This request must be submitted by the building administrator or PPS director to the Director of Curriculum, Instruction and Assessment and mustnot be included as part of a Program (function) Budget Summary. Description of professional development requested with explanation and rationale and identification of the related Strategic Plan, Building Initiative or other initiative related to the request. The Priority Ranking will be determined in collaboration with the program/building administrator. Detail costs for in-district presenters, out-of-district registration fees, and any requested related travel expenses. Include a separate line for anticipated substitute costs estimated at $80 per day for in-district release work, in-district workshop presentations, and out of district professional development.The Priority Ranking will be determined in collaboration with the program/building administrator

TECHNOLOGY EQUIPMENT REQUEST (forward to the Director of Operations by building administrator, PPS director or CIA director)

This request must be submitted by the building administrator, PPS director or CIA director to the Director of Operations, Facilities and Finance and mustnot be included as part of a Program (function) Budget Summary. Description of the requested equipment with explanation and rationale and identification of the related Strategic Plan, Building Initiative or other initiative related to the request. The Priority Ranking will be determined in collaboration with the program/building administrator. Detail costs and estimated shipping. The Priority Ranking will be determined in collaboration with the program/building administrator

TECHNOLOGY SOFTWARE/LICENSING REQUEST (forward to the Director of Operations by building administrator, PPS director or CIA director)

This sheet must be submitted by the building administrator, PPS director or CIA director to the Director of Operations, Facilities and Finance and not be included as part of a Program (function) Budget Summary. Description of the requested software/licensing with explanation and rationale and identification of the related Strategic Plan, Building Initiative or other initiative related to the request. Include the number of seats/licenses and duration requested as well as if it is an initial or renewal of an existing license. The Priority Ranking will be determined in collaboration with the program/building administrator.

BUDGET DEVELOPMENT HANDBOOK

2018-2019

PROGRAM (FUNCTION) OBJECT REQUEST –WITH DETAIL

SAMPLE

TEACHER NAMETeacher SCHOOLSchool

PROGRAM (FUNCTION)1112 Science OBJECT611 Instructional Supplies

Description of item(s) or service requested with explanation and rationale and identification of the related Strategic Plan, Building Initiative or other initiative related to the request. The Priority Ranking will be determined in collaboration with the program/building administrator. Use a separate sheet for each object category. This form will be submitted with the consolidated BR-2.

COSTS INCLUDE ESTIMATED INCREASES AND 10% SHIPPING WHERE APPLICABLE

Item description/explanation/rationale (Please identifyStrategic Plan, Building Initiative, other initiative-provide detail) / Unit Cost including 10% shipping / Total Teacher Request / Total Admin. Request / Ranking (developed with Admin) / Identify Strategic Plan Goal/Action Step
Stationery supplies, grade 4
Curricular support
Problem Solving / 500.00 / 500.00
Stationery supplies, grade 5
Curricular support
Problem Solving / 500.00 / 500.00
Stationery supplies, grade 6
Curricular support
Problem Solving / 500.00 / 500.00
Stationery supplies, grade 7
Curricular support
Problem Solving / 500.00 / 500.00
Stationery supplies, grade 8
Curricular support
Problem Solving / 500.00 / 500.00
Consumables for labs, sand, soil, litter, flowers, etc.
Curricular support
Problem Solving / 250.00 / 250.00
Science instruction materials – magnets, shrink dinks, color tablets, batteries, bulbs, owl pellets
Strategic Plan – Critical Thinking / 400.00 / 400.00
48 pairs of safety glasses
Strategic Plan – Critical Thinking / 190.00 / 190.00
Total Teacher Request / 3,340.00 / 3,340.00
Total Administrator Request / 3,340.00 / 3,340.00

ADMINISTRATOR APPROVAL BYDATE:

BUDGET DEVELOPMENT HANDBOOK

2018-2019

PROGRAM (FUNCTION) OBJECT REQUEST –WITH DETAIL

TEACHER NAME SCHOOL

PROGRAM (FUNCTION) OBJECT

COSTS INCLUDE ESTIMATED INCREASES AND 10% SHIPPING WHERE APPLICABLE

ADMINISTRATOR APPROVAL BYDATE:

BUDGET DEVELOPMENT HANDBOOK

2018-2019

PROGRAM (FUNCTION) SUMMARY REQUEST

PRINCIPAL PROPOSAL

PREPARED BY ______SCHOOL ______

PROGRAM (FUNCTION) ______SCHOOL YEAR ______

NUMBER OF STUDENTS SERVED: ______

This form is used for program (function) budget, by building, for all requests.

PRESENT REQUESTED

CODE O B J E C T OBJECT TOTAL

320 Program Improvement

323 Pupil Services

325 Medical Supplies

330 Professional Services

410 Public Utilities

420 Cleaning, Repairs and Maintenance

510 Reimbursable Transportation

511 Transportation Payments to Other LEA's

520 Property Insurance

521 Liability Insurance

530 Communication, Advertising, Printing

560 Tuition/Other LEA's Within the State

561 Tuition/Other LEA's Outside the State

562 Tuition to Private Schools

580 Travel (Interschool Travel)

581 Travel (Conf./PD)(submit separately to Curr. Dir.) SEPARATE FORM

582 Travel (Athletics and Field Trips)

590 Purchased Services

611 Instructional Supplies

612 Computer Software/Licensing(submit separately to Dir. of Op)SEPARATE FORM

613 Maintenance Supplies

620 Heat Energy Supplies

640 Periodicals, Library and Audio-Visual

641 Textbooks and Workbooks

690 Other Supplies and Materials

730 Equipment (* Items costing $500+& inventoried)

731 Computers(submit separately to Dir. of Operations) SEPARATE FORM

810 Dues and fees

TOTAL PROGRAM (FUNCTION) BUDGET..... $

NOTES:Please note here if you have included a request for additional non-certified personnel staff members in this program (function) request. Request should include position (aide, secretary, etc.) and hours requested.

PREPARED BY:______ APPROVED BY:______

Signature Signature of Building Principal

BUDGET DEVELOPMENT HANDBOOK

2018-2019

NEW/IMPROVED PROGRAM PROPOSAL

This sheet must by submitted by the Administrator with a Program (Function) Request by Object with DetailandProgram (Function) Budget Summaryfor any costs related to an improvement to an existing program, or if a new program is to be developed. If the new/improved program is adopted, the costs will be added to the program (function) object budget at the school indicated in the request.