Budget guide for bookkeepers

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Budget Guide for Bookkeepers Page of 123     Table of C Conteents        Budgget Devvelopm ment     Pagge 3  Budgget Mo onitorin ng    Pagge 49  Budgget Maanagem ment    Pagge 80          Page of 123 Budget Development Page of 123     Deveelopment Tablle of Co ontentss        Timelline           Page 5  Fulton Countty Budgget Deve elopmeent Proccess  Page 6 6  Schoo ol Budget Deve elopment Proccess  Page 9 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 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 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 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 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 - 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 10, 2014 Admin nistrative Center     Budgeet   Tuesday   May 6, 2014 Admin nistrative Center June 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 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 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 PositionPurchases/Conversions Process FY2015   PurposeofPositionPurchases/Conversions   Schools are allocated positions based on system‐wide, Board approved formulas and guidelines.   Because of the diversity within Fulton County School System’s student population, some flexibility in how these  positions are used is necessary.  Principals are given the ability to adjust certain positions during specific  timeframes in order to meet individual needs and achieve goals specific to that school’s population.  A Principal  may use non‐personnel funds to purchase a position or they may convert one position to another position or to  non‐personnel funds within their building.  PositionPurchases/ConversionsTimeline   There are three windows during which schools may convert positions.         During the budget process‐ Principals receive their school allotment  budgets in February/ March.   Principals assess their school’s specific needs and goals for the upcoming school year and use the budget  form in PRIME to purchase/convert positions within specified parameters.  In late March‐April the  budget forms go through a variety of approval processes including a school’s Area Superintendent,  Program Managers and School Flexibility Analyst.  It is expected that a Principal also have conversation  with their Human Resources Director, a representative from Organizational Management (OM), and a  representative from Budget Services to finalize and approve the original school budget.  Initial decisions  regarding surplus, RIF, and redistribution of positions and personnel are made based on this original  budget window.      A second period for adjustments may be available in June during which Principals are able to make  additional personnel purchases/ conversions. These budgets are then loaded into SAP for the fiscal year  2015, beginning July 1, 2014.    Post 10‐Day‐ During the 10‐day process adjustments are made to the schools earnings based on the  variation between forecasted enrollment and the actual enrollment numbers for each school.  Schools  may not purchase/convert positions during this time.  After the 10‐day adjustments to earnings are  complete, schools may make additional purchase/conversion decisions.  These purchases/conversions  are done using the Position Control form which is an electronic form initiated by the Principal, approved  by the Area Superintendent, sent to Budget to verify funds and approved by the Deputy Superintendent  of Academics.  After all approvals are received and after the funds have been moved in budget, the form  is sent to OM where a position number is assigned.  This process is ongoing.        Page 109 of 123 PositionPurchases/Conversions Process FY2015   Completingtheform   The Principal fills out the first two sections.  Organization Unit Name: The School Name  Date: The date the form is submitted for approval  Requested By: Principal’s Name  Position Effective Dates: The date range for which this position will be active for staffing  Request Type: Select New Position any time you are adding a position.  Select Position Conversion anytime you  are decreasing a position; this might be a conversion to a new position or a conversion to non‐personnel funds.  Position FTE: The percentage of the position.  1.0 for full‐time, .50 for half‐time, .20 for an additional period, etc.  Employee Name: This field will most likely be blank as staffed positions cannot be converted and you will likely  not know which person will occupy a newly created position.    Grade and or Subject: Position Title, i.e. PA II, Custodian, Teacher, etc.  If teacher, grade/ subject.    Rationale for Position Creation/Conversion: Explanation of why this position adjustment is necessary for your  school.  What is the funding source: If purchasing a position, where in your budget should Budget Services take the  funds?  If converting a position, where should Budget Services place the funds within your budget.        Page 110 of 123 Po ositionP Purchases/Con nversion ns Proceess FY2 2015   P Positio on Purchase//Conversion n Wind dows  June W Window • March • PRIME • Ju une • Bu udget Servvices • Septeember‐Yearr‐ end • Conveersion Form m During Budge et  Developement PPost 10 ‐D Day   P Positio on Purchase//Conversion n Appro oval Processs  Principal initiiates  form Program m  Manager/Tiitle I  when need ded Area  Superinten dent Budget Serrvices  checks available  fundss  Principal iis  Notified Talent updaates  ZOMs / assigns  position num mber Budget  mooves  funds /upddates  recordss Deputyy  Superinten ndent  of Academ mics  Approvval   Page 111 of 123 Requestor Information: Who is requesting the new position/conversion? Organization Unit Name: Date of Form Creation: Requested By: Position Effective Dates: From: To: Request Type: - New Position OR - Position Conversion Or - Open Ended Position Information: Please provide the following position information; (OM) will need this information to create/convert a position Position FTE: Employee Name (if applicable): Grade and/or Subject: Rationale for Position Creation/Conversion? What is the Funding Source for the position? Budget Services Information: This section will be completed by the BUDGET SERVICES DEPARTMENT only Regular Cost Center Funding Fund: Commitment Item: Other Cost Center Funding Cost Center Order G/L Funded Program Percentage Begin Date End Date Human Resource Information: This section will be completed by the HUMAN RESOURCES DEPARTMENT only Required Certification(s): Required Qualification(s): Organization Management Position Control: This section will be completed by the HUMAN RESOURCES DEPARTMENT only Organization Management Codes: Position Number: Creation Date: Date Available for Staffing: PA/PSA: Created By: Approval Section: Do the following individuals/departments approve the new position creation in (OM)? If rejected at any stage in the process, please notify all APPROVERS and the REQUESTOR which have approved the position to date Area Superintendent Budget Services Approved Rejected On Hold Approved Rejected HCM Staffing Director On Hold Rejected On Hold Name: Name: Name: Date: Date: Date: Page 112 of 123 Approved CI POSITION CONTRACT DAYS Salary 3% One-time Subs Cost Benefits Position Cost 513001 Principal- Elementary 235 $ 94,072 $ 2,822 $ - $ 26,178 $ 123,072 513001 Principal-Middle 235 $ 102,569 $ 3,077 $ - $ 27,457 $ 133,104 513001 Principal-High 235 $ 106,181 $ 3,185 $ - $ 28,002 $ 137,368 513101 Assistant Principal 220 $ 75,579 $ 2,267 $ - $ 23,392 $ 101,238 513101 Assistant Principal-Middle/High 220 $ 81,300 $ 2,439 $ - $ 24,254 $ 107,993 511001 Classroom Teacher 190 $ 48,612 $ 1,458 $ 766 $ 19,330 $ 70,166 516401 Occupational/Physical Therapist 190 $ 58,056 $ 1,742 $ 766 $ 20,752 $ 81,316 511801 Art/ Music / PE Teacher 190 $ 48,612 $ 1,458 $ 766 $ 19,330 $ 70,166 511004 ROTC 190 $ 48,612 $ 1,458 $ 766 $ 19,330 $ 70,166 516402 Therapy Assistant 178 $ 41,530 $ 1,246 $ 932 $ 14,077 $ 57,784 514001 Paraprofessional (PE, Special Ed, CTI, Virtual Lab, ISS) 178 $ 21,699 $ 651 $ 932 $ 11,090 $ 34,371 517103 RTI/SST Support 190 $ 62,568 $ 1,877 $ - $ 21,432 $ 85,877 517101 IST 190 $ 57,984 $ 1,740 $ - $ 20,741 $ 80,465 517601 SOCIAL WORKER 190 $ 57,773 $ 1,733 $ - $ 20,710 $ 80,216 517401 PSYCHOLOGIST 190 $ 57,773 $ 1,733 $ - $ 20,710 $ 80,216 511002 CST 190 $ 62,568 $ 1,877 $ - $ 21,432 $ 85,877 516101 Technology Specialist 190 $ 41,530 $ 1,246 $ - $ 14,077 $ 56,853 517201 Counselor Elementary 190 $ 57,773 $ 1,733 $ 1,425 $ 20,710 $ 81,640 517301 Counselor Secondary 190 $ 57,773 $ 1,733 $ 1,425 $ 20,710 $ 81,640 517801 Graduation Coach 190 $ 62,568 $ 1,877 $ - $ 21,432 $ 85,877 514201 PAII/Front Desk 190 $ 27,597 $ 828 $ 932 $ 11,978 $ 41,335 514201 PAIII/Bookkeeper 235 $ 41,229 $ 1,237 $ 932 $ 14,032 $ 57,429 514202 Data Clerk 210 $ 33,446 $ 1,003 $ 932 $ 12,859 $ 48,240 514205 Registrar 210 $ 33,446 $ 1,003 $ 932 $ 12,859 $ 48,240 514204 Counselor Clerk 190 $ 27,597 $ 828 $ 932 $ 11,978 $ 41,335 516501 Media Specialist 190 $ 58,056 $ 1,742 $ - $ 20,752 $ 80,550 514203 Media Paraprofessional 190 $ 21,699 $ 651 $ 932 $ 11,090 $ 34,371 518104 Resource Officer 190 $ 41,530 $ 1,246 $ 996 $ 14,077 $ 57,848 518195 Campus Security Associate 190 $ 27,597 $ 828 $ - $ 11,978 $ 40,403 518602 Building Custodian II 190 $ 31,218 $ 937 $ - $ 9,648 $ 41,803 516301 Nurse 178 $ 54,410 $ 1,632 $ - $ 16,017 $ 72,059 516303 Clinic Aide 178 $ 20,172 $ 605 $ 932 $ 10,860 $ 32,568 511001 Admin Assistant 190 $ 54,056 $ 1,622 $ - $ 20,150 $ 75,827 517702 Parent/Bi-Lingual Liaisons 178 $ 21,699 $ 651 $ 932 $ 11,090 $ 34,371 Page 113 of 123 Prorated Position Cost 16 Page 114 of 123 Prorated Position Cost 17 Page 115 of 123 Prorated Position Cost 18 Page 116 of 123 Prorated Position Cost 19 Page 117 of 123 FY2015 Teacher 190 Work Day Page 118 of 123 FY2015 Paraprofessionals 178 Work Day Page 119 of 123 FY2015 Professional Assistant II 190 Work Day DATE AUG SEPT OCT NOV DEC Work / Remain Work / Remain Work / Remain Work / Remain Work / Remain Work / Remain Work / Remain APR MAY JUNE Work / Remain Work / Remain Work / Remain Work / Remain DATE / 189 Holiday 44 / 147 Saturday 81 / 110 Holiday Sunday Sunday 156 / 35 173 / 18 Saturday 23 / 168 45 / 146 Sunday 82 / 109 Holiday 115 / 76 134 / 57 157 / 34 Saturday Sunday 24 / 167 46 / 145 66 / 125 83 / 108 Saturday 116 / 75 135 / 56 158 / 33 Sunday / 188 25 / 166 Saturday 67 / 124 84 / 107 Sunday 117 / 74 136 / 55 Saturday 174 / 17 Saturday / 187 26 / 165 Sunday 68 / 123 85 / 106 96 / 95 118 / 73 137 / 54 Sunday 175 / 16 Sunday / 186 Saturday 47 / 144 69 / 122 Saturday 97 / 94 119 / 72 138 / 53 Holiday 176 / 15 Saturday / 185 Sunday 48 / 143 70 / 121 Sunday 98 / 93 Saturday Saturday Holiday 177 / 14 Sunday / 184 27 / 164 49 / 142 Saturday 86 / 105 99 / 92 Sunday Sunday Holiday 178 / 13 Saturday 28 / 163 50 / 141 Sunday 87 / 104 100 / 91 120 / 71 139 / 52 Holiday Saturday 10 Sunday 29 / 162 51 / 140 71 / 120 88 / 103 Saturday 121 / 70 140 / 51 Holiday Sunday 10 11 8 / 183 30 / 161 Saturday 72 / 119 89 / 102 Sunday 122 / 69 141 / 50 Saturday 179 / 12 12 Saturday / 182 31 / 160 Sunday 73 / 118 90 / 101 101 / 90 123 / 68 142 / 49 Sunday 180 / 11 13 Sunday 10 / 181 Saturday Holiday 74 / 117 Saturday 102 / 89 124 / 67 143 / 48 159 / 32 181 / 10 Saturday 13 14 11 / 180 Sunday 52 / 139 75 / 116 Sunday 103 / 88 Saturday Saturday 160 / 31 182 / Sunday 14 15 12 / 179 32 / 159 53 / 138 Saturday 91 / 100 104 / 87 Sunday Sunday 161 / 30 183 / 15 16 Saturday 33 / 158 54 / 137 Sunday 92 / 99 105 / 86 Holiday 144 / 47 162 / 29 Saturday 16 17 Sunday 34 / 157 55 / 136 76 / 115 93 / 98 Saturday 125 / 66 145 / 46 163 / 28 Sunday 17 18 13 / 178 35 / 156 Saturday 77 / 114 94 / 97 Sunday 126 / 65 146 / 45 Saturday 184 / 18 12 19 Saturday 14 / 177 36 / 155 Sunday 78 / 113 95 / 96 Holiday 127 / 64 147 / 44 Sunday 185 / 20 Sunday 15 / 176 Saturday 56 / 135 79 / 112 Saturday 106 / 85 128 / 63 148 / 43 164 / 27 186 / Saturday 20 21 16 / 175 Sunday 57 / 134 80 / 111 Sunday 107 / 84 Saturday Saturday 165 / 26 187 / Sunday 21 22 17 / 174 37 / 154 58 / 133 Saturday Holiday 108 / 83 Sunday Sunday 166 / 25 188 / 22 23 Saturday 38 / 153 59 / 132 Sunday Holiday 109 / 82 129 / 62 149 / 42 167 / 24 Saturday 23 24 Sunday 39 / 152 60 / 131 Holiday Holiday Saturday 130 / 61 150 / 41 168 / 23 Sunday 24 25 18 / 173 40 / 151 Saturday Holiday Holiday Sunday 131 / 60 151 / 40 Saturday Holiday 25 26 Saturday 19 / 172 41 / 150 Sunday Holiday Holiday 110 / 81 132 / 59 152 / 39 Sunday 189 / 27 Sunday 20 / 171 Saturday 61 / 130 Holiday Saturday 111 / 80 133 / 58 153 / 38 169 / 22 190 / 28 21 / 170 Sunday 62 / 129 Holiday Sunday 112 / 79 Saturday Saturday 170 / 21 29 22 / 169 42 / 149 63 / 128 Saturday Holiday 113 / 78 Sunday 171 / 20 30 Saturday 43 / 148 64 / 127 Sunday Holiday 114 / 77 154 / 37 172 / 19 Saturday SEPT 65 / 126 OCT NOV Holiday DEC Saturday JAN 155 / 36 MAR APR Sunday MAY 31 Work Work / Remain Teacher work day - no school for students MAR 11 DATE Prof Learning Day JAN FEB JULY / 190 JULY Sunday AUG 21 21 22 15 15 Page 120 of 123 FEB 19 19 22 19 26 Saturday 27 Sunday 28 29 17 30 JUNE 18 31 DATE 190 FY15 Calendar Summary FY15 Calendar Position Begin Date End Date August 11, 2014 May 22, 2015 178 Media Paraprofessionals Instructional Paraprofessionals (Excluding Regular Pre-K) School Liaisons 180 Clinic Assistants School Nurses August 7, 2014 May 22, 2015 182 Regular Pre-K Instructional Paraprofessionals August 6, 2014 May 22, 2015 182 SNP School Nutrition Program Workers School Nutrition Production Chef August 4, 2014 May 27, 2015 183 Bus Drivers August, 2014 May 22, 2015 190 SNP School Nutrition Program Managers July 29, 2014 May 27, 2015 190 HS Head Counselors Career / Technology Extended Day / Extended Learning Professional Assistants 190-Day School Technology Specialists Classroom Teachers / Media Specialists Pre-K Classroom Teachers Educational Interpreters Counselors Curriculum Support Specialists Data Support Specialists (Title I) Elementary CSTs Graduation Coaches Instructional Coaches IST Teachers Program Specialists - 190 Residency Verification Officers School Psychologists School Resource Officers School Social Workers Work-Based Learning Administrators July 31, 2014 May 27, 2015 210 School Data Clerks School Nutrition Training Specialists July 21, 2014 June 12, 2015 220 Assistant Principals Personnel Investigators July 21, 2014 June 26,2015 235 Administrative / Professional - 235 Central Office Custodians Maintenance Principals Professional Assistants - 235 Transportation Mechanics Warehouse July 1, 2014 June 30, 2015 Page 121 of 123 FY2015 Building Custodian 235 Work Day Page 122 of 123             Still S l to o co om me::  Res R sou urcces Gu uid de!      Page 123 of 123 ... 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... 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... The Chief Financial Officer aand his staff will provide budgett briefings and u pdates to the Booard and stakeh FY2015 budget process.      Page of 123 Budget Development FY2015 PURPOSE OF SCHOOL BUDGET DEVELOPMENT PROCESS School budgets are
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