1. budgeting process Denise Wolff, Director School Finance Business Manager Forum April 8, 2014

2. What You Should Have • General Fund Enrollment Projection • General Fund Staffing Decisions • General Fund Basic Expenditure Projection for Utilities • General Fund Projected Department Expenditures • General Fund Revenue and Expenditures • ASB Budget – Student Developed • Capital Projects Budget Revenue and Expenditures • Debt Fund Revenue and Expenditures • Transportation Fund Revenue and Expenditures • All Funds Beginning Fund Balance Projection

3. Education Data System • The State Budget Revenue • F-203 Document ( or F-203X) • Keep a copy of your 203x projection as it will disappear when the actual F-203 is put out. • The F-203 will be available about 2 weeks after the budget is done. • F-195 • The F-195 was released 4/7/14 • Federal Grant Funding Information-iGrants Allocations

4. F-203x Option • Refer to the ABFR Manual on OSPI’s site • F-203 Screen Shots • F-203 Data Dictionary • F-203 Screen Edits • Refer to the John Jenft Sheet Item Codes • Hold Harmless Blank • K-3 High Poverty

5. Federal Budget • Sequestration continues • If you budget a portion of the grants in 5-9 object code, you can make adjustments there • The Federal Special Ed Allocation will be available on OSPI’s igrants site. (IDEA, 611 & 619) • https://eds.ospi.k12.wa.us/iGrants/(S(gl4plsfvg43t1rqvcxqud345))/WebPages/HomePages/Allocations/AllocationsHome.aspx • The Title 1 Allocation will be available on OSPI’sbudget page. • http://www.k12.wa.us/SAFS/14budprp.asp

6. State Budget • The John Jenft Sheet Available on OSPI’s Budget Preparation Page shows the various options under consideration. • http://www.k12.wa.us/SAFS/14budprp.asp • Use conservative numbers from the pivot table on the OSPI Budget Pages. • Remember the Pivot Table is based on January 2014 data • http://www.k12.wa.us/SAFS/14budprp.asp • Build some contingency/capacity into your budget.

7. Review Coding • GL 250 GF, CPF & TVF – Local Program Proceeds • GL 660 GF – Unearned Revenue • GL 750 ALL – Unavailable Revenue • GL 760 ALL – Unavailable Revenue-Taxes Receivable • GL 819 Restricted to TVF and ASB • GL 830 to DSF – Restricted for Debt Service EXCEPT forest revenue-based net assets • GL 831 GF – ESD Compensated Absences Buyback • GL 840 CP – Non-spendable Fund Balance • GL 861 is Restricted from Bond Proceeds • GL 862 is Committed from Levy Proceeds • GL 889 Forest Money in DSF

8. Program Codes 22 Special Education Infants and Toddlers – State Record expenditures for providing early intervention services to all children with disabilities from birth to age 3. Once a child reaches age 3, record expenditures in Program 21. 25 Special Education Infants and Toddlers – Federal Record expenditures for providing early interventions services to all children with disabilities from birth to age 3, under Part C of the Individuals with Disabilities Education Act. Once a child reaches age 3, record relevant expenditures in Program 24. 03 State Dropout Reengagement - Only approved 1418 version in-house programs - see list on OSPI’s site • http://k12.wa.us/GATE/SupportingStudents/StudentRetrieval.aspx • Same allowable object, activity and duty as program 02

9. Activity & Object Codes • Activity 31-Professional Development • Activity 32-Instructional Technology are important aspects of your fiscal reporting • Activity 33-Curriculum in all programs except 97,98, & 99 • Objects 0,2,3,4,5,7,8 and 9 • Refer to 4/7/14 SAFS Message for duty codes • Object 8 Travel Activities 62, 63, and 64 in Program 45 Skills

10. Newer Revenue Codes • Opened the following in the TVF: • 4100 Special Purpose—Unassigned. • 4300 Other State Agencies—Unassigned. • 5200 General Purpose Direct Federal Grants—Unassigned. • 6100 Special Purpose—OSPI Unassigned. • 6200 Direct Special Purpose Grants. • 6300 Federal Grants Through Other Entities—Unassigned. • Opened Revenue 8522 Educational Service Districts—Special EducationInfants and Toddlers

11. Newer Revenue Codes • Added Revenue Accounts • 6140 Impact Aid—Construction and 6340 Impact Aid—Construction in all columns. • Added Revenue Account • 5600 Qualified Bond Interest Credit—”Federal” in all columns. • Added Revenue Special Education • Multiple Special Education – Infants and Toddlers relating to Programs 22 and 25 are added to Chapter 5 of the Accounting Manual.

12. Other Items • Enrollment projections are on the Business Manager Document site • Tax Pages are posted to site • Double check your levy data • Remember that your budget summary page is the document the assessors use to levy taxes

13. Further Discussion