Tải bản đầy đủ

Budget guide for bookkeepers

Budget Guide for
Bookkeepers

Page 1 of 123


 

 

Table of C
Conteents 

 

 

 

Budgget Devvelopm
ment 


 

 Pagge 3 

Budgget Mo
onitorin
ng 

 

Pagge 49 

Budgget Maanagem
ment 

 

Pagge 80 

 
 

 
 

Page 2 of 123


Budget
Development

Page 3 of 123


 

 

Deveelopment Tablle of Co


ontentss 

 

 

 
Timelline  

 

 

 

 

Page 5 

Fulton Countty Budgget Deve
elopmeent Proccess 

Page 6


Schoo
ol Budget Deve
elopment Proccess 

Page 9


Schoo
ol Allotm
ment Guideline
es 

 

 Page 1
11 

SAP A
Accountt Structure 

 

Page 2
24 

Accou
unt Stru
ucture C
Compattibility

 

Page 4
46 

 

 
 

Page 4 of 123


ANNUAL PLANNING & BUDGET DEVELOPMENT TIMELINE

SCHOOLS
February

Pre-Work – Enrollment Feedback, Develop Master Schedule, RFF, Seed Fund Proposals, Etc.

February - Early March
Principal Training

March
Develop Non-Personnel and Personnel Budgets

Early April
Approval Process

Mid April - Late May
HR Process - Develop ZOMs, Surplus, Etc.

June
Budget Adjustments
2015
Feb

Mar
Principal Receives
Budget Form
March
Support Sessions
March
Deadline to send
Budget Report to SGC
March

Apr

May

Jun

Tentative Board
Adoption
May
Support Sessions
March ZOM15 Released/ Total
Budgets Available for View
Only
May
Page 5 of 123

Jul

Aug

Budget Available for
Non-Personnel
Transfers
July

Final Board Adoption
June

10th Day CountPersonnel
Adjustments
Allowed via
Position Control
Form
August


 

 

Fulton County Schools Bu
udget Devvelopmennt Processs 
 

 

 
 * Fulton Coounty School System (FCSS) impleemented modifieed zero‐based bbudgeting in FY20014. This versionn of Budgeting ffor 
Outcomes (B
BFO) begins with
h establishing co
ommunity prioritties and as a ressult, bringing atttention to the va
alue of services w
while 
encouraging
g new ideas, innovation, coopera
ation, and impro
ovement within  the school’s disttrict budget. Thiss type of budgetting 
process is an
n essential comp
ponent of manag
gement control ssystems and is aan effective systeem by which Bud
dget Managers ccan 
successfullyy plan, coordinatte, and control th
heir budgets. Thee process involvees the creation aand implementa
ation of the broa
ad 
objectives of
of the organizatio
on, the detailed objectives, and a short‐term an d long‐term finaancial plan. The philosophy of BFFO 
requires eacch activity to be jjustified on the basis of cost‐ben
nefit analysis, asssuming that noo present committment exists, and that 
there is no b
balance to be carried forward. B
By encouraging tthe activities to bbe ranked accordding to priority, modified zero‐b
based 
budgeting p
provides a system
matic basis for reesource allocatio
on.  

 
• Each yeear, the FCSS budget prepaaration processs begins in S
September witth the salary aadjustments
project, ju
ust following the 10th-day budget
b
review
w and adjustm
ment based onn actual studeent count in A
August.
• At the saame time, sev
veral budget brainstorming
b
g sessions are held to review
w the previouus year’s budgget
process (p
plus and minu
us of previouss year budget)). These sessiions give opportunity for C
Cabinet and sttaff to
assess thee budget proceess and provid
de feedback for
f continual iimprovementt. At the samee time, the disstrict
balanced scorecard and
d strategic objjectives are updated
u
basedd on the latest available infformation.
• Beginnin
ng in Novemb
ber, Budget Services
S
along
g with a crosss-functional teeam, the Schoool Resource
Committeee, will meet regularly
r
to reeview the Sch
hool Allotmennt Guideliness to be used foor preparing tthe
district bu
udgets. Based
d on the Board
d’s mission an
nd feedback ffrom stakehollders, the Supperintendent aand
Cabinet allso start developing the strrategic initiatiives and priorrity list for the next year’s budget cyclee.
• In Decem
mber, the Opeerational Plan
nning Departm
ment releases the enrollmeent forecast annd Budget
Services will
w prepare th
he preliminarry revenue asssumptions forr the next yeaar budget. Theen in March, tthe
five-year enrollment fo
orecast will bee presented to
o the Board annd communitty, along withh its impact onn the
five-year construction schedule (sch
hedule and priiority list for new schools,, school additions, school
renovation
ns, etc.) and the
t multi-yearr operational budget forecaast.
• FCSS usses true site-b
based budgetin
ng and true siite-based mannagement throough its “Botttom-Up” buddget
developm
ment approach
h. This means each principaal and departm
ment head is fully empoweered through a
budgeting
g process that provides reassonable flexib
bility, high acccountability, innovation, aand is results-driven and
d aligned with
h each schooll/department strategic plann and the distrrict overall m
mission. Althouugh
time consuming and reequiring excep
ptional experttise from stafff, this “bottom
m-up” approaach is one of tthe
elements that
t sets FCSS apart from most other scchool districtss in Georgia. Compared too most schoolss in
Georgia, FCSS
F
princip
pals have more flexibility over
o
how theyy allocate andd spend their ddollars, as lonng as
they posittively impact student achieevement and as
a long as theey abide by feederal and statte rules (highh
accountab
bility and high
h flexibility). Therefore, FC
CSS budget ppreparation teemplates are aas flexible as
possible in
n order to acccommodate alll potential bu
udget allocatiion scenarios proposed by the school
principal and School Governance
G
Council.
• Each sch
hool principall will be requ
uired to make every effort ppossible to include their reespective stafff,
communitty members, and
a SGC in th
heir school bu
udget decisionn-making proocess. This is also true for
central offfice departmeents and support services since they alsoo must give aappropriate oppportunity to ttheir
staff and team
t
leaders for
f determinin
ng needs and requirementss for the upcooming budgett year. The gooal is
to make th
he budget pro
ocess fully open and fully inclusive,
i
as rrequired by thhe Board and FCSS budget
guideliness.
• In March
h, Budget Serrvices will co
onsolidate the preliminary ddistrict budgeet and presentts it to the
Superintendent and Caabinet for full review. Then
n, the preliminnary budget, as modified bby the
Superintendent’s Cabin
net, is presentted to the Boaard for discusssion.
 

 

 
 

Page 6 of 123


 

 

Fulton County Schools Bu
udget Devvelopmennt Processs 
 

 

 
Following
g Board inputt and addition
nal discussions with staff annd principals’ representatiives, the
Superintendent presentts his/her tenttative comprehensive budgget to the Boaard and publicc in April. Theere
are usually five budgett work session
ns where Boaard members aand staff fullyy and openly discuss the buudget
and review
w budget reco
ommendation
ns. In addition
n, there are at least two buddget public heearings to alloow
stakeholders and the pu
ublic opportu
unity to ask qu
uestions and m
make commennts regardingg the proposedd
budget.
• During the
t budget development prrocess, regulaar budget updaates and feedb
dback are provvided throughh
several ch
hannels includ
ding, but not limited
l
to: Bo
oard communnity meetings,, Superintendent’s advisoryy
committeee, budget focu
us groups, sch
hool area superintendents’ brainstorminng sessions, A
Administrativee
Staff meetings, cabinett budget sessiions, school budget
b
review
ws, and the Schhool Allotmeent Commiteee.
• Around mid-May, aftter fully discu
ussing the bud
dget and gatheering commuunity input, thhe Board apprroves
the tentatiive budget. Teentative Boarrd approval in
n mid-May alllows staff to ppublish all required
advertisem
ments (i.e., prroposed budgeet and salary)) and conductt all required additional puublic hearings (i.e.,
millage raates as requireed by the taxp
payer’s bill off rights) in a ttimely manneer.
• In June, the Board ap
pproves final budgets
b
and final
f
millage rrates. The finnal budgets, ass approved byy the
Board, aree reconciled and
a uploaded in the FCSS financial systtem.
• In June, the millage rates,
r
as appro
oved by the scchool Board, are presentedd to and approoved by Fultoon
County Commissioners, as required
d by state lawss.
• Then, th
he tax digest as
a prepared by
y Fulton Coun
nty officials aas well as the millage ratess as approved by
the schooll board and Fulton
F
County
y Commission
ners are prese nted to and certified by the state departtment
of revenue (DOR). Thiis state certification then gives authorityy to the tax coommissioner for releasing the
tax bills.

 

 
 

Page 7 of 123


 

 

Fulton C
County Sch
hools Budgget Develo
opment Prrocess 
 

 

 
The followin
ng proposed sch
hedule of activities guided budge
et development  in the Fulton Coounty School Sysstem for the sch
hool 
year 2014‐2
2015. The public is welcome at aall meetings. 
FY2015 budget calendar presented to the Boa
ard for first reading
 

Superrintendent
 

FY2015 budget calendar presented to the Boa
ard for action
 

Superrintendent/Board

mber 21, 2013
Thursday Novem
Dunwo
oody Springs Elemen
ntary

Draft FY2015 school allotment formulas and guidelines
g
presented to the Board FY2015 school

Superrintendent

Tuesday

allotm
ment formulas and gu
uidelines presented to
t the Board for actio
on FY2014 Mid-Year

Superrintendent

Thursday January 23, 2014
Dunwo
oody Springs Elemen
ntary

adjusstments

Chief Financial Officer
 

Tuesday

Superrintendent/Board
 

Tuesday

 

 

Tuesday

 

 

er 15, 2013
Octobe
Dunwo
oody Springs Elemen
ntary

 

 

 

January 14, 2014
nistrative Center
Admin

 
 

 

Superintendent and Board
d discuss budget prio
ority list and strategic
c initiatives at Board
rettreat

 

Board
d seeks community input on budget priorities

 

Boardd

Februa
ary 11, 2014
Admin
nistrative Center

 

Februa
ary 25, 2014 (Retrea
at)
 

FY2015 Forecasted reven
nue projections
 

Chief Financial Officer

Tuesday

Enrollment forecasting pre
esentation
 

Deputty Superintendent

Tuesday

Budget Markup #1 - FY20
015 Budget presentation of Debt Service,, School Nutrition
Pro
ogram, Grants and Special
S
Revenue Fun
nds

Chief Financial Officer

Thursday March 20, 2014
 

Individual budget briefings
s with Board

Superrintendent

 
 

 
 

Spring Break

 

 
 

April 7 - 11, 2014

 

 

 

 

Chief Financial Officer
Deputty Superintendent
of Opeerations

 

 

Wednesday April 16, 2014
nistrative Center
Admin

 

 

Salarry Hearing #1 (If nece
essary) Public

3:00 - 4:00
p.m.
 

 

Budget Markup #2 - FY20
015 Presentation of Superintendent's
S
com
mprehensive
eneral Fund budget and
a Capital Improvement Program
Ge

 

 

March 27 - April 4, 2014

 

 

 

2:00 - 3:00
p.m.
 

2:00 - 3:00
p.m.
 

 

 

 

March 11, 2014
Admin
nistrative Center

 

 

 

2.00 - 3:00
p.m.
 

March 11, 2014
nistrative Center
Admin

March

 

 

 
 
 
 
 

 

 

 
 
 
 
 

May 6, 2014
Admin
nistrative Center

6:00 p.m.

 
 
 
 
4:00 - 6:00
p.m.

Talentt

Tuesday

Budget Hearing #1

Superrintendent/Board

Tuesday

Salarry Hearing #2 (If nece
essary) Public

Talentt

5:30 - 6:00
 
p.m.
Thursday May 15, 2014
 
oody Springs Elemen
ntary
Dunwo

Budget Hearing #2

Superrintendent/Board

7:00 p.m.
Thursday May 15, 2014
 
Dunwo
oody Springs Elemen
ntary

Board
d adopts tentative bu
udgets and tentative millage rates
 

Boardd of Education

5:30 - 6:00
Thursday May 15, 2014
p.m.
oody Springs Elemen
ntary  
Dunwo

Board
d adopts final budgetts and millage rates (*) - May require a calledd Board meeting and public

Boardd of Education

Tuesday

 

 

hearing
gs depending on the Coun
nty's schedule and millage
e rollback

Deadline for millage rates
s to be delivered to Fulton
F
County Commissioners

 
 

 

 

 

 

 

 

June 1
10, 2014
Admin
nistrative Center

 

 
Budgeet

 

Tuesday

 

May 6, 2014
Admin
nistrative Center

June 1
17, 2014

7:00 p.m.
 

 

7:30 p.m.

Notes: 
(*) Schedule
ed dates for ado
option of millage
e rates are contin
ngent on the avaailability of tax ddigest informatio
on from tax officcials. 
      Public he
earings on millagge rates will be sscheduled if neccessary. 
 
holders througho
out the 
The Chief Financial Officer aand his staff will provide budgett briefings and u pdates to the Booard and stakeh
FY2015 budget process. 

 
 

Page 8 of 123


Budget Development FY2015
PURPOSE OF SCHOOL BUDGET DEVELOPMENT PROCESS
School budgets are developed using Board approved School Allotment Guidelines in PRIME.
Once the allocations have been developed centrally, Principals are given the opportunity to make
adjustments. Site-based budgeting allows reasonable flexibility for the principal as they allocate and
spend their dollars, as long as they positively impact student achievement, and comply with federal and
state rules. This type of budgeting requires high accountability, innovation, and a results driven
approach that aligns with the school’s strategic plan.

SCHOOL BUDGET DEVELOPMENT PROCESS TIMELINE












October: Start developing PRIME forms, updating with next fiscal year, adding new schools, etc.
October- December: School Resource Committee meets to review School Allotment Guidelines
December: First draft of forecasted enrollment is received; first draft of school budget is
developed
January: Special Program templates sent to Program Managers
Mid-January: School Allotment Guidelines presented to the Board
Late January: Special Program templates due back to budget office
February-March: Full Budgets released to Principals
March: Approved Process
April: Position data released to Organizational Management (OM) for surplus, RIF, staffing
June: Principals make final adjustments to budget
July 1: Budgets uploaded to SAP

SCHOOL BUDGET DEVELOPMENT PROCESS
Developing Budgets
The school budgets are built within PRIME using earning tables and the forecasted enrollment.

Developing School Allotment Formulas and Guidelines
After reviewing and assessing future year revenue predictions, needs and initiatives, the School
Allotment Guidelines are reviewed to determine if adjustments should be made. Changes may include
adjustments to class size for both general education classrooms and special programs, support staff
allocation ranges, non-personnel and per-pupil allotments, etc.

Page 9 of 123


Budget Development FY2015
Resource Allocation Committee
The revised School Allotment Guidelines are discussed with a select group of Principals and central office
staff for feedback and suggestions. Other recommendations may be made and the guidelines may be
further adjusted based on Cabinet review and approval.

Special Program templates sent to department heads
The Special Program templates and the number of general education teachers earned based on
preliminary enrollment and class sizes (necessary for some programs to calculate needs) are placed on
the portal where directors can access them and complete them with projected staffing needs.
Department heads are given a window of two weeks to complete the Special Program templates and
then these templates are locked. Further adjustments may be made later as new enrollment
projections are received but any changes must be approved by the Deputy Superintendent for
Instruction.

First Draft of School Budget is Developed
Using the preliminary forecast enrollment numbers, the tentative School Allotment Guidelines and the
Special Program templates, the first draft of the Preliminary Tentative School Budget is developed to
provide an estimated total cost for the school general fund budget.
Class Size Scenarios and other What-If Analysis
Based on the Preliminary Tentative School Budget, what-if analyses for class size, salary (steps, raises,
furloughs, etc), and formula adjustments are run. As the school general fund budget is nearly 78% of
the total budget, more adjustments to allocations may be made during this time to balance the total
Fulton County School System Budget.
General
Fund
School
Budget

22%
78%

Other
Budgets

Full Budgets Released to Principals
School Budget forms including all position detail are available in PRIME. Each Principal and Area
Superintendent is given access to their specific school(s). Over the course of a pre-specified timeframe
(one to two weeks) Principals may have unlimited access to their budgets to make changes and

Page 10 of 123


School Allotment Guidelines FY2015
CLASS SIZE- PRELIMINARY STAFFING RATIOS FOR GENERAL ED. TEACHERS
Grades / Subjects

Funding Class Size

Regular Kindergarten
With Full-Time Paraprofessional

22

Regular Grades 1-3
No Paraprofessional

23

Grades 4-5
No Paraprofessional

30

Grades 6-8
English, Math, Science, Social Studies

30

Grades 9-12
English, Math, Science, Social Studies, Science, Foreign
Language

32

ELEMENTARY SCHOOLS
Pupil/General Ed Classroom Teacher Ratios:
Kindergarten:

22 to 1

Total general education enrollment ÷ 22 = # Teachers (Rounded up to the nearest whole)
Grades 1-3:

23 to 1

Total general education enrollment ÷ 23 = # Teachers (Each grade level is calculated separately,
Rounded up to nearest whole)
Grades 4-5:

30 to 1

Total general education enrollment ÷ 30 = # Teachers (Each grade level is calculated separately,
Rounded up to nearest whole)
Instructional Paraprofessionals (Teacher Assistants):
School assistants are allocated to kindergarten classes at 1:1

Page 11 of 123


School Allotment Guidelines FY2015
MIDDLE SCHOOLS

Pupil/General Ed. Classroom Teacher Ratios:
Grades 6-8 interdisciplinary teachers (IDT):

30 to 1

Total general education enrollment ÷ 30 = # Teachers (Rounded to the nearest .5)
Beyond the third TAG teacher, a reduction based on the number of TAG teachers is made to the IDT
allocation to offset the impact of the 4-Serve model: If the # of TAG Teachers > 3, then # TAG teachers 3 = y. y x 0.5 = the reduction in IDT.
For example,

12.5 TAG teachers - 3 TAG teachers = 9.5
9.5 x 0.5 = 4.75
34.5 teachers before adjustment - 4.75 = 29.74 interdisciplinary teachers

Connections Unit Allocations:
Each middle school receives a base allocation of 5.5 connections teachers, which covers the basic
connections curriculum programs in the Fulton County middle schools. When a school reaches the
following enrollments, additional connections units are added in program areas selected by the local
school.
1000-1199 students = 6.5 connections teachers
1200-1399 students = 7.5 connections teachers
1400-1599 students = 8.5 connections teachers
1600-1799 students = 9.5 connections teachers
1800-1999 students = 10.5 connections teachers
2000-2199 students = 11.5

connections teachers

HIGH SCHOOLS

Pupil/General Ed. Classroom Teacher Ratios:
Grades 9-12:

32 to 1

Total general education enrollment X 6 ÷ 5 ÷ 32 = # Teachers (Rounded to the nearest .5)
Area Superintendents and Principals should closely monitor the enrollment changes and the master
schedule for each high school in order to make the appropriate adjustments to the high school teaching
allocations based on various factors such as smaller AP classes, maximum class size, etc.

Page 12 of 123


School Allotment Guidelines FY2015
OTHER BUDGET GUIDELINES
As directed by the School Board, Fulton County School System (FCSS) uses an all-inclusive and open
budget development process. It is essential that school-based programs be adequately and equitably
funded. The school allotment formulas and guidelines are the responsibility of the Cabinet. Cabinet
members propose and develop the guidelines based on the school district’s mission, the Board’s vision,
the district’s strategic priorities and all existing mandates and requirements (federal, state, AdvancED,
etc). The Deputy Superintendent of Academics seeks input and feedback on an annual basis from the
Resource Allocation Committee in conjunction with the Budget Services Department. In doing so, the
Budget Services Department will seek necessary assistance and direct support from Area
Superintendents, Principals, and staff from various departments including, Talent, Student Services,
Planning/ Forecasting, Strategy and Innovation, Support Services, and various Curriculum and
Instruction departments.
Based on these guidelines, as proposed by Cabinet, the Budget Services Department will develop the
school-based budget outputs. Principals and school leaders should understand the rationale behind the
development of the school budgets and be able to effectively communicate this rationale to the
public(s) they serve. Each principal works with their leadership team, Area Superintendent, and School
Governance Councils to develop a budget that meets the needs of their specific student population.
Teacher allocations for special programs such as TAG, Special Education, EIP/ Remedial, ESOL, art, music,
Health/P.E., Career Tech., etc., are based on needs as assessed by the various Program Managers, in
collaboration with the Area Superintendents, as defined by the allotment formula for each of these
areas.
The number of special education segments being mainstreamed into the general education classroom is
added to the general education enrollment to calculate the number of general education teachers.
Staffing Flexibility: FCSS uses site-based budgeting and site-based management through its “Bottom-Up”
budget development approach. Each principal is fully empowered through a budgeting process that
provides reasonable flexibility, high accountability, innovation, and results-driven budget
recommendations aligned with each school’s strategic plan and the district’s overall mission. This
flexibility enables each principal to deploy staff according to their school’s needs. As a part of this
flexibility, personnel units may be converted to other positions and non-personnel dollars may be used
to purchase additional personnel. Such conversions must not cause an increase in the overall budget
allocation for the school.
Supplements: Employees who perform extra duties (e.g., grade-level chairpersons, department
chairpersons, coaches, etc.) may be paid a supplement. The number of supplemented positions and
amount of the supplements are determined annually by the Talent Division following Board of Education
guidelines.

Page 13 of 123


School Allotment Guidelines FY2015
Substitutes: Some positions are eligible for substitutes at a daily rate as determined by the Talent
Division.
Non-Personnel Funds: In addition to personnel earnings generated from the school allotment formulas
and guidelines, schools also receive non-personnel funds. These funds include, but are not limited to, At
Risk, ESOL monies, and per pupil allotments. Using the flexibility given by the School Board, each
principal will allocate these non-personnel funds to various programs and accounts based on each
school’s needs.
Carry-over Funds: Up to 5% of each school’s remaining non-personnel appropriation may be permitted
to be carried over into the succeeding fiscal year, after approval of the Deputy Superintendent of
Academics.
School Allotment Adjustments: All school allotments will be adjusted based on actual enrollments on
the 10th day of school with those schools falling under projections losing positions and per pupil nonpersonnel dollars and those schools above projections earning additional staff and per pupil dollars. If
state maximum class sizes are exceeded after final adjustments, school principal will work with their
Area Superintendents and the Deputy Superintendent of Academics to determine if a budget
adjustment is required. While it is our goal to offer stability in the schools budgets, adjustments do
occur as needs of the individual school fluctuate throughout the year.
Principal Accountability: The principal is responsible for the fiscal management of all funds included in
the school budgets. Principals will be provided with a Budget Accountability Report (BAR) for their
school. This is a monthly report that shows the schools budget line-by-line and identifies any accounts
that are in deficit. This report is designed to help Principals balance and track their schools budget and
actual expenditures in an accurate and timely manner. The financial stability of the school is reflected in
the management of resources, expenditures and transfer of funds, accuracy of records and overall
judgment in the general management of all school allotment funds. It is the responsibility of the
principal to conclude the year with the school allotment having a positive ending balance. A negative
ending balance in the overall school allotment budget will result in a corresponding decrease of the
following years allotment. Therefore, no expenditures should be made in excess of the current budget
and staff hired must correspond to the approved budgeted positions.
Instructional Reserve: An annual instructional reserve is established to meet the needs of all schools, as
well as any potential growth at the 10th-day enrollment count.
Start-Up Charter Schools: Funding for a charter school’s instructional and administrative programs will
comply with the Georgia Charter Schools Act.

Page 14 of 123


School Allotment Guidelines FY2015
SUPPORT STAFF
Principal

Asst. Principal

Counselor

Graduation Coach
Counselor Clerk
Media Specialist
Media Paraprofessional
PAIII/Bookkeeper
Data Clerk

FY2015
Elementary

FY2015
Middle

1 per school

1 per school

Base - 999 = 1
1000 - 1999 = 2
2000 + = 3

1-499 = 1
500 - 999 = 2
1000-1499 = 3
1500-1999 = 4
2000 + = 5

1 – 499 = .5
500 - 999 = 1
1000 – 1499 = 2
1500+ = 2.5

1 – 499 = .5
500 - 999 = 1
1000 – 1499 = 2
1500 – 1999 = 2.5
2000+ = 3

1 per school
1 per school
1 per school
1 per school

1 per school
1 per school
1 per school
1 per school
1 per school
1 per school

PAII/ 190 day

1-799 = 1
800-1199 = 2
1200-1599 =3
1600-1999 =4

1-999 = 1
1000-1199 = 2
1200-1699 =3
1700-2199 =4

Clinic Aide

1 per school

1 per school

Custodian

1/30,000 sq. ft.

1/30,000 sq. ft.

Resource Officer

1 per school

CSA
ISS
CST
Technology Specialist
Virtual Lab Para

1 non certified

1 per school
1 per school

1 per school

Page 15 of 123

FY2015
High

1 per school
1-550 = 1
551 -1100 = 2
1101-1619 = 3
1620 – 2499 = 4
2500 – 2999 = 5
3000 + = 6
1 – 749 = 1
750 - 1249 = 2
1250 – 1499 = 3
1500 – 1874 = 4
1875 – 2249 = 5
2250+ = 6
1 per school
1 per school
1 per school
1 per school
1 per school
1 per school
1-999 = 2
1000-1649 = 3
1650-2299 =4
2300-2949 =5
2950-3599 =6
3600-4299 = 7
1 per school
1/30,000 sq. ft. plus
1 Stadium Custodian
Based upon disciplinary
incidents, criminal
incidents in the school,
and criminal incidents in
the community.
Based on disciplinary
incidents per school
1 non certified
1 per school
1 per school


School Allotment Guidelines FY2015
SPECIAL PROGRAMS- PERSONNEL
1

Special Ed Teachers and
Assistants (All)
Instructional Support
Teachers (All)

See page 11

3

Parent/Bi-Lingual Liaisons
(All)

Allocations based on the number of students identified as having a
primary language other than English.
150-250 students: 0.5 Parent/Community Liaison
251 + students: 1.0 Parent/Community Liaison

4

ESOL Teachers and
Assistants (All)

Allocations based on needs assessments in order to serve K-12
qualifying Limited English Proficient students.

5

EIP Teachers (ES)

6

TAG and Lead TAG
Teachers (All)

7

AVID Coordinator (All)

EIP teacher allotments are calculated using FTE segments as reported
to the state in March (x1) and October (x2). The total segments for
March and October are added together and then averaged to
determine the earned allotment.
Class Size of 16:1
K-5: Minimum of .4 TAG Teacher per School
6-8: Minimum of 2 teachers per school (with >3.0 TAG teachers IDT
allocation is reduced by .50 for every additional 1.0 TAG Teacher.
9-12: Minimum of 1 teacher per school
After minimum need is exceeded, state maximum class size is used to
add additional teachers (K-5=19, 6-12=23)
TAG Career Interns = 2.6
AVID is a college readiness program that requires teachers to split their
time teaching courses and coordinating the program. Allocations are a
minimum .50 for participating schools and increases are based on the
needs of the program.

2

ISTs are currently allocated using a weighted formula looking at 4
criteria: Current number of IEPs in the building, number of initial
evaluations completed in previous year, number of reevaluations
completed in previous year, and, current SEC programs in the building.
Each criteria is assigned a value and the total value score equates to IST
allocation. See page 13 for scoring criteria.

Page 16 of 123


School Allotment Guidelines FY2015
8

IB Coordinator (All)

IB program is a combination of Primary years, Middle years and
Diploma program. IB primary years serve grades K – 5, middle years
serve grades 6th – 10th, and the diploma program serves grades 11th –
12th. Allocations are based on the needs of the program.

9

World Languages (MS)

10

World Languages (HS)

Offer World Language to all qualified students in grades 6-8 who score
at or above the 60th percentile on the total reading portion of the ITBS
or score 825 or above on the total reading portion of CRCT.
Class Size: 33:1; 1 teacher can teach up to 5 classes per day
Additional allocations offer our students at least two options of a World
Language based upon current offerings and enrollments at each school.
This will also provide our students the opportunity to study two or
more years of the same language and an opportunity for upper level
and AP courses in all World Languages offered. Class Size 32:1

11

Remedial (MS, HS)

12

Music Therapy (All)

13

General Music /Chorus
Teachers (ES)

Remedial teacher allotments are calculated using FTE segments as
reported to the state in March (x1) and October (x2). The total
segments for March and October are added together and then
averaged to determine the earned allotment. Class Size 20:1
Based on the number of students with IEPs
12-17 classes: 0.6 teacher
18-23 classes: 0.8 teacher
24-29 classes: 1.0 teacher
30-35 classes: 1.2 teacher
36-41 classes: 1.4 teachers
42-47 classes: 1.6 teachers
48-53 classes: 1.8 teachers
54-59 classes: 2.0 teachers
Every 6 sections/classes above 30 earn an additional .20 allocation
Gen. Ed classes with a cushion of 5 or less add homeroom.
General Music/Chorus total allocation of .80 support teachers

Page 17 of 123


School Allotment Guidelines FY2015
14

Art Teachers (ES)

12-17 classes: 0.6 teacher
18-23 classes: 0.8 teacher
24-29 classes: 1.0 teacher
30-35 classes: 1.2 teacher
36-41 classes: 1.4 teachers
42-47 classes: 1.6 teachers
48-53 classes: 1.8 teachers
54-59 classes: 2.0 teachers
Every 6 sections/classes above 30 earn an additional .20 allocation
Gen. Ed classes with a cushion of 5 or less add homeroom.
Art total allocation of .80 support teachers

15

Adaptive Art (All)

16

Physical Education Teachers
and Assistants (ES)

Based on the number of students with IEPs
4 – 11 classes: 0.4 teacher; .4 asst.
12 – 17 classes: 0.6 teacher; .6 asst.
18 - 23 classes: 0.8 teacher; .8 asst.
24 - 29 classes: 1.0 teacher; 1.0 asst.
30 - 35 classes: 1.2 teachers; 1.2 assts.
36 - 41 classes: 1.4 teachers; 1.4 assts.
42 - 47 classes: 1.6 teachers; 1.6 assts.
48 - 53 classes: 1.8 teachers; 1.8 assts.
54 - 59 classes: 2.0 teachers; 2.0 assts.
Every 6 sections/classes above 30 earn an additional .20 allocation
Gen. Ed. classes with a cushion of 5 or less, add teacher
Odd homerooms, round-up to even number
At grades 4 and 5 if over state max of 57, add homeroom

17

Physical Education
Teachers (MS)

0-288 students = 4.0 teachers
289-360 students = 5.0 teachers
361-432 students = 6.0 teachers
433-504 students = 7.0 teachers
505-576 students = 8.0 teachers
577-648 students = 9.0 teachers
Teachers are allocated based on the largest grade level enrollment plus
1/3 of the special ed. self-contained students

Page 18 of 123


School Allotment Guidelines FY2015
18

Adaptive PE (All)

Based on the number of students with IEPs

19

Tech Lab Teachers (HS)

One teacher per Tech Lab. Allocation beyond one teacher per lab is
based on student enrollment. Class size : 33

20

Career Technology
Intervention (CTI) Teachers
and Assistants (HS)

The maximum caseload is 35 students. Up to 1/3 more students can be
served with an assistant. The maximum number with one assistant is
46. Max Class size with two assistants is 57.

21

JROTC Instructors (HS)

22

Open Campus (HS)

Less than 175 students= 1 Officer and 1 NCO
175-250 students= 1 Officer and 2 NCOs
251-350 students = 1 Officer and 3 NCOs
Block schedule will use actual enrollment for 1st semester with
projected enrollment for 2nd semester and divide by two to determine
staffing.
See page 12

23

School Social Workers
(All)

24

School Psychologists
(All)

25

SRO Overtime (MS, HS)

26

Supplements (All)

Allocations assigned by clusters based average total abuse/neglect
referrals in each school cluster over a three-year period.
Additional allocations added for clusters with higher referrals overall.
Allocations assigned by cluster based on average total student
assessments in each school cluster over a three year period.
Additional allocations added for clusters with higher student
assessments overall.
$40 per hour
MS: 50 hours per SRO
HS: 250 hours for one
500 hours for two
600 hours for three
700 hours for four
Adjust supplemental pay as recommended by the HR salary schedule

27

Supplements-Athletic (HS)

Adjust the current formula as recommended by Cabinet

28

Athletic Trainer (HS)

$7,000

29

Athletic Services (HS)

$35,315

Page 19 of 123


School Allotment Guidelines FY2015
SPECIAL PROGRAMS- NON-PERSONNEL
1

At Risk
(All)

2

ESOL Monies (ES)

3
4

Per Pupil Allocation (All)
Additional One-time Per
Pupil Dollar Allocation
(ES, MS, HS)
Funds For New Schools
Opening This Year
(All)

5

6

International
Baccalaureate (HS)

7
8

SAT Prep Classes (HS)
Magnet Funds (HS)

9

Armored Car Services

10

Traffic Officer (All)

11
12

Tech Labs (MS)
Tech Labs (HS)

13

Base Allocation (All)

14

Administrative Days (All)

Allocations based on Mobility Rate and Free & Reduced Lunch for each
school individually rather than as a % of the district total. Mobility x 2, Free
& Reduced Lunch x 3
Based on the % of school population identified
as ESOL and/or "language minority"
20% Earns $30,000
40% - 59% Earns $50,000
60%+ Earns $100,000
$179 per student
$21 per student
A.
B.
C.
D.
A.
B.

$25 additional per pupil dollar allocation
One teacher salary
Copier Lease Funds ($13,000 ES, $21,000 MS, $30,000 HS)
$2,000 per TAG Teacher
Based on the cost of IB Exam Fees
$42,300 allocated based on the cost of the program
Note: IB Funding reduces the need for AP test cost.
.20 zero period allocated to every HS to offer the SAT Prep Classes
Magnet school earns the equivalent of 2.5 teachers (avg. salary)
$133 funding per seal
$135 additional per pupil allotment
Expansion Funds – equivalent of 1.0 teacher (avg. salary)
$1,200

14,400 per school for AM/PM 1 hour each
Based on needs as assessed by Campus Police/ Operations Division
Base of $1,250, Additional $1,250 for each additional program
Base of $4,625, Additional $10,000 per additional tech lab.
From collapsing Copier Lease, Clerical Overtime, Cell Phones, Extramural
(MS), Security Funds (HS) and Flex Position (MS, HS)
ES- $9,615
MS- $95,680
HS- $105,820
3 days x sub rate x # of teaching positions at each school

Page 20 of 123


School Allotment Guidelines FY2015

FY15 Special Education Allocation
Original Maximum
Individual Class Size
* w/o para ** w/ para

Exception to Maximum
2 Segments Per Day Per
Teacher With
Paraprofessional

Class Group/ Exception
Program

Funding
Class Size

1. Group I
(i) S/L-SC
(ii) LD-SC

8
8

11
12

15
16

+1
+1

2. Group II
(i) MID-SC
(ii) MID-R

6.5
6.5

10
10

13
13

+1
+1

3. Group III
(i) SID-SC
(ii) D/HH-SC
(iii) S/L-R
(iv) BD-R
(v) LD-R
(vi) BD-SC
(vii) MOID-SC
(viii) OI-SC

5
5
5
5
5
5
5
5

NA
6
7
7
8
8
NA
NA

7
8
NA
10
10
11
11
11

+1
+1
NA
+1
+1
+1
+1
0

4. Group IV
(i) D/HH-R
(ii) VI-R
(iii) OI-R
(iv) VI(DB)-SC
(v) PID-SC

3
3
3
3
3

3
3
4
NA
NA

4
4
5
6
6

+1
+1
+1
+1
0

Other Health Impaired (OHI) students are “served through” other designations, since there is no state maximum class size established.
School staff indicate if the student is OHI/EBD, OHI/MID, or OHI/SLD, etc. This same principle applies to counting students with special
education eligibilities of Autism (AU), Traumatic Brain Injury (TBI), and Significantly Developmentally Delayed (SDD); as there are no set
maximum class sizes for these disability categories.
For initial allocation of staff serving inclusive or resource/small group placements for students falling in categories I-IV, one teacher is given
per 40 student segments served in a day. This formula assumes a class size of 8 students per teacher with one segment allowed for planning.

For staffing of MID SC classrooms, 1 teacher and 1 paraprofessional allotment will be provided per every 7 students served.
For MID/MOD SC classrooms, 1 teacher and 1 paraprofessional allotment will be provided per every 5 students served.
For MOD/SID SC classrooms, 1 teacher and 1 paraprofessional allotment will be provided per every 5 students
For SID/PID SC classrooms, 1 teacher and 1 paraprofessional allotment will be provided per every 4 students.
For KSE/PSE SC classrooms, 1 teacher and 1 paraprofessional allotment will be provided per every 8 student; a second para is
allotted at 10 students.
An additional paraprofessional will be allotted per SC classroom when the class approaches 2 students of the approved
maximum indicated in the chart above or as documented by student need in an IEP.
Paraprofessionals for category I-IV students in inclusive placements will be allotted based upon IEP team decision and
individual student need.

Page 21 of 123


School Allotment Guidelines FY2015
OPEN CAMPUS STAFFING ALLOCATIONS
The following allocations have been developed to provide an adequate funding model to serve the
alternative/ open campus program as approved by Board. No other schools or centers will receive the
funding structure as shown below unless such a school is designated as an alternative/open campus as
recommended by C&I and approved by the Board. These allocations will not be adjusted as long as they
stay within an acceptable range as shown below:
Category
Core Class Teachers
(Math, Science, Social Studies, Language Arts)
REP Teachers
(Math and Language Arts)
PE/ Health Teachers (SACS Requirement)(SACS
Requirement)
Special Education Teachers
Special Education Assistant
ESOL Teachers
ISS Non-certified or
Lab Assistant
Principal
Assistant Principal
Counselor
HS Graduation Coach
Media Specialist
Counselor Clerk
PA III/ Bookkeeper
PA II/ Front Office
Data Clerk
School Resource Officer
Custodians
Clinic Aides
Technology Specialist
Itinerate Department Chair Grade Level
Supplements

McClarin HS
Allocation

Independence HS
Allocation

16.5

15.5

From Program Manager

From Program Manager

1.0

1.0

Allocation from Spec Ed
Allocation from Spec Ed
Allocation from ESOL

Allocation from Spec Ed
Allocation from Spec Ed
Allocation from ESOL

1.0

1.0

1.0
1.0
2.0
.5
1.0
1.0
1.0
2.0
1.0
1.0
5.0
1.0
1.0

1.0
1.0
2.0
.5
1.0
1.0
1.0
2.0
1.0
1.0
3.0
1.0
1.0

As determined by HR

As determined by HR

Page 22 of 123


School Allotment Guidelines FY2015
FY15 IST ALLOCATION FORMULA

# IEPS (Initial &
Annual Reviews)

INITIAL
EVALUATIONS

REEVALUATIONS

PROGRAM WEIGHT

1 = <50

1 = <12

1 = <10

1 = IRR

2= 51-100

2 = 12-17

2 = 10-19

3 = 101-150

3 = 18-23

3 = 20-29

4 = 151-200

4 = 24-29

4 = 30-39

5 = 201-250

5 = 30-34

5 = 40-49

6 = > 250

6 = >35

6 = >50

SCORE-BASED ALLOCATION to
MAINTAIN IST

> 20 = 1.5
3 = IRR + <6 Selfcontained classes
(excluding GNETS and
PSE)

15-19 = 1.0

11-18 = .60

6 = IRR + > 5 selfcontained classes
(excluding GNETS and
PSE)

Page 23 of 123

5-10 = .40

< 4 = .20


SAP Account Structure
Account
Structure
Business Area

Example
1xxx: Administration
2xxx: Curriculum
3xxx: Business & Op
4xxx: Talent
5xxx: ES
6xxx: MS
7xxx: HS
8xxx: Start Up
Charters

Description



Funds Center

BAxx-000-xxx
BAxx-000-xxx
BAxx-000-xxx

Fund

100-9990
100-1021
100-1081
100-1041

Commitment Item

51XXXX Begins
personnel
53XXXX Begins non
personnel




xxxx-00-00000000



Functional Area






Misc.

ES General
MS General
HS General •




Page 24 of 123

A 4 digit number that shows a
group of cost centers in one area
Used to identify a facility,
division/department location

Always 10 digits
First 4 digits is the Business Area
Middle 3 digits are constant
Last 3 digits identify the program
First 3 digits is the State
Funding/Source Code (100 indicates
General Fund)
Last 4 digits is the State Program
Code
Identifies line item/type of
expenditure
Always begins with a 5
Always 6 digits
16 digit code set up by the State’s
function requirements
First 4 digits identify the function


Business Area
Elementary Schools
BA
School Name
5001 Abbotts Hill ES

BA
School Name
5022 High Point ES

BA
School Name
5041 River Eves ES

5002 Alpharetta ES

5023 Hillside ES

5042 Roswell North ES

5003 Barnwell ES

5024 Holmes, Hamilton ES

5043 S. L. Lewis ES

5004 Bethune ES

5025 Lake Windward ES

5044 Lee, Seaborn ES

5005 Brookview ES

5026 Liberty Point ES

5045 Shakerag ES

5006 Campbell ES

5027 Nolan, Love T. ES

5046 Spalding Drive Ch. ES

5007 Cogburn Woods ES

5028 Manning Oaks ES

5047 State Bridge ES

5009 Conley Hills ES

5029 Medlock Bridge ES

5048 Stonewall Tell ES

5010 Crabapple Crossing ES

5030 Mimosa ES

5049 Summit Hill ES

5011 Creek View ES

5031 Mount Olive ES

5050 Sweet Apple ES

5012 Dolvin ES

5032 Mountain Park ES

5051 Tubman, Harriet ES

5013 Dunwoody Springs ES

5033 New Prospect ES

5052 Wilson Creek ES

5014 Jackson, Esther ES

5034 Northwood ES

5053 Woodland Charter ES

5015 West, Evoline C. ES

5035 Oak Knoll ES

5054 Oakley ES

5016 Findley Oaks ES

5036 Ocee ES

5055 Lake Forest ES

5017 Gullatt ES

5037 Palmetto ES

5056 Ison Springs ES

5018 Hapeville ES

5038 Parklane ES

5057 Birmingham Falls ES

5019 Heards Ferry ES

5039 Randolph ES

5059 Feldwood ES

5020 Hembree Springs ES

5040 Renaissance ES

5061 Cliftondale ES

5021 Heritage ES

Page 25 of 123


Tài liệu bạn tìm kiếm đã sẵn sàng tải về

Tải bản đầy đủ ngay

×