Wheatland J1 School District BUDGET MANUAL 2014 – 2015 INTRODUCTION The budget process is an important time for all staff members to make their needs known to administration and the Board of Education as to what they believe is important when implementing the curriculum and following Wheatland’s Flight to Excellence. As you know, we need to find a good balance between carrying out this mission while being fiscally responsible. Thank you for your continued cooperation to meet this goal. BUDGET DEVELOPMENT CALENDAR (2014) Febrary 15 Budget development materials to unit leaders and district staff February 28 Staff budget requests to principal March 7 Building principal submits requests to other unit leaders as appropriate March 7April 18 District office administration meets with unit leaders to review unit budgets; Unit leaders meet with district office personnel BUDGET DOCUMENTS A budget worksheet is being provided for you to use in preparing your budget as you see appropriate. The form may be distributed by district office personnel principal/supervisor with the amount allocated to each person or group noted. It provides object codes and descriptions for most, if not all, of the types of purchases you will plan for and make. The form may also be used for you to compile department budgets and/or to report items to the business office. We will be asking for detail of any requested purchases over $10,000 individually or in the aggregate, as this will be reported to the Board of Education as part of the budget development process. . PROCESSING PURCHASES Whenever possible, the requisition process or the procurement cards should be used as opposed to purchasing items on your own and then requesting reimbursement. This assures that purchases are appropriately approved and eliminates the risk that an individual may not be reimbursed. Also, note that sales tax will not be reimbursed as the district is a tax-exempt entity (paying sales tax would be an unnecessary cost to the district). 2 As initial purchase requests for budget summary items may only be enough to get the year started, you may periodically make further requisitions during the year. You will be able to submit 2014-15 purchase requests up until March 15, 2015; please plan appropriately. All requests first need to go to your supervisor for approval, and then they will be forwarded to the business office for processing. The business office will determine if there are sufficient funds available in your budget prior to placing any order. If the order is placed on your procurement card it should have received prior authorization either through the budget process or by an Authorization to Exceed Allocated Budget. UNIT BUDGETS Budget amounts provided to each unit leader, as well as by each unit leader to employees, are tentative allocations and may be amended as more concrete figures and facts are known. The unit allocations are based on next year’s projected enrollment. Additionally, these allocations are deemed to be the base minimum required to sufficiently educate our children. However, you should still budget for expenditures that you believe are necessary to carry out our mission. Please be prepared to explain your budget in detail, to district office administration or possibly even to the Board of Education, as well as the impact each item has on our Flight to Excellence Document. An explanation for any given expenditure might state the reasons why it is important, or it might demonstrate the impact on the quality of education we provide our students if we do not include that particular expenditure. Any budget requests that fall under another unit leader’s responsibility, such as technology or safety, should be prepared and forwarded to the appropriate individual in a timely manner (by March 1). REMINDERS Per DPI, all registration fees and travel costs related to conferences and/or workshops should be posted to 342-221300 within your building/department allocation. Each unit leader will be asked to provide an itemization of requests over $10,000 individually or in the aggregate to the business office. 3 2014-15 BUDGET WORKSHEET Building ________________________________________________________________ Grade Level/Department__________________________________________________ Individual staff member(s)_________________________________________________ Function number (six digits)_______________________________________________ Budget Allocation $_______________________________________________________ Object Description PURCHASED SERVICES 310 Personal Services 320 Property Services 341 Pupil Travel 342 Emp Travel/Conf Registration 351 Advertising and Notices 354 Printing and Binding 360 Data Processing NONCAPITAL OBJECTS 411 General Supplies 413 Computer Supplies 415 Food 417 Paper 420 Uniforms/Apparel 434 Periodicals 435 Software – Instructional 440 Noncapital Items (<$500) 450 Resale Items 470 Textbooks and Workbooks 480 Software – Noninstructional CAPITAL OBJECTS 550 Equipment – New (>$500) 560 Equipment – Replace (>$500) DUES AND FEES 941 District Dues/Fees 942 Employee Dues/Fees 943 Pupil Dues/Fees 2014-15 Budget Comments/Details __________________ __________________ __________________ __________________ __________________ __________________ __________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ __________________ __________________ __________________ __________________ __________________ __________________ __________________ __________________ __________________ __________________ __________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ __________________ __________________ _________________ _________________ __________________ __________________ __________________ _________________ _________________ _________________ TOTAL __________________ _________________ Signature:___________________________________________ Date:_____________ Remember to complete a purchase requisition for items you wish to have purchased for the beginning of the school year, or make sure any purchases you make on your procurement card have been previously approved through the budget process. 4 ACCOUNT CODES AND DESCRIPTIONS FUND 10 21 27 38 and 39 50 60 80 DESCRIPTION General Special Revenue (donations or grants to be used for a specific purpose) Special Education Debt Service Foodservice Student Activity Funds Community Service LOCATION DESCRIPTION 000 Wheatland Center OBJECT DESCRIPTION Purchased Services 310 Personal Services – athletic officials, debate judges, music specialists, speakers, assembly programs, inservices, etc. 320 Property Services – building or equipment repairs or maintenance, service contracts (can’t be used in function 100000 to 199999) 341 Pupil Travel – field trips, athletic or extracurricular travel, band trips, etc. 342 Employee Travel – conferences/workshop registration fees, mileage, meals, lodging. Please note that conference related costs are required to be posted to 221300 function. 348 Fuel 351 Advertising and notices 353 Postage 354 Printing and binding – yearbook, Crier, school forms 355 Telephone 358 Online Communications 360 Data processing – contracted services only 370 Payments to Nongovernmental Agencies 382 Payments to Other Districts in WI ACCOUNT CODES AND DESCRIPTIONS (continued) OBJECT 386 387 DESCRIPTION Payments to CESA Payments to State (WI) Noncapital Objects 411 General Supplies – classroom, office, athletic 413 Computer Supplies – printer cartridges, flash drives 415 Food 416 Medical Supplies 5 417 420 431 432 433 434 435 436 439 440 450 471 472 480 Paper Uniforms/Apparel – for students or employees AV Materials Library Books Newspapers Periodicals Software – Instructional Use – Preprogrammed computer applications, online access, updates Film Rental Other Media, Reference Books Noncapital Items – items that have the characteristics of equipment but with a small unit cost (less than $500 per item). Materials for Resale Textbooks – include cost to rebind and repair Workbooks – only if provided to students at no cost Software – Noninstructional Use - Preprogrammed computer applications, library catalogs or circulation systems, site licenses, updates Capital Objects (Items that cost of $500 or more per individual unit) 550 Equipment Purchase – New 560 Equipment Purchase – Replacement Miscellaneous 941 District Dues and Fees – Southern Lakes, student council, athletic invitationals, forensic fees, etc. 942 Employee Dues and Fees – individual memberships such as AWSA, ASCD, WASBO, etc. 943 Pupil Dues and Fees – student memberships in professional or other organizations 990 Miscellaneous Expense –, parents’ night, open house, graduation, etc 6