ade budget reports
DESCRIPTION
ADE Budget Reports. ADE Budget Reports. Topics. BUDG 25/75 Reports. Similarities. 3 Main Report Sections. Report Common Columns. 4 Common Columns Description ADE Calculated District Amount Difference - PowerPoint PPT PresentationTRANSCRIPT
![Page 1: ADE Budget Reports](https://reader037.vdocuments.mx/reader037/viewer/2022110213/56814356550346895dafd24a/html5/thumbnails/1.jpg)
ADE Budget ReportsADE Budget Reports
![Page 2: ADE Budget Reports](https://reader037.vdocuments.mx/reader037/viewer/2022110213/56814356550346895dafd24a/html5/thumbnails/2.jpg)
Topics
Understand Two Primary Budget Reports• Similarities• Differences• How Budget Capacity is Determined
Reconciling: Where the Numbers Come From• ADE Calculations• District Values• Correcting Error
ADE School Finance Team• Operations Support (Student Data)• Financial Support (Payment | Budget)
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Budg25 (Budgeted Expenditures Analysis Report)• Compares District Budgeted Expenditures to ADE Calculated
Values• Primary Source: Expenditure Budget• Published October-July of current Fiscal Year
Budg75 (Actual Expenditures Analysis Report)• Compares District Actual Expenditures to ADE Calculated Values• Primary Source: Actual Expenditures - AFR• Published November of Next Fiscal Year • Replaces the Budg25 for that Fiscal Year
BUDG 25/75 Reports
![Page 4: ADE Budget Reports](https://reader037.vdocuments.mx/reader037/viewer/2022110213/56814356550346895dafd24a/html5/thumbnails/4.jpg)
Similarities
![Page 5: ADE Budget Reports](https://reader037.vdocuments.mx/reader037/viewer/2022110213/56814356550346895dafd24a/html5/thumbnails/5.jpg)
3 Main Report Sections
BUDGET CAPACITY
SCA
UNRM&O
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Report Common Columns
4 Common Columns 1. Description2. ADE Calculated3. District Amount4. DifferenceNote: Applied Capacity Column is Currently Only
on BUDG 75; Goal ADD to BUDG25 FY2012
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Source of District Values BUDG 25 & 75
M&O
Page 7
Total Budgeted (Page 1)
UNR
Page 8 Sec A
Total Budgeted (Page 4)
SCA
Page 8 Sec B
Total Budgeted (Page 4)
Budgeted Amount Total of Individual Funds(See Slide 9)
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ADE Calculations
ADE Calculations
Budget• Adopted• Most Recent
Revised
AFR used ONLY on the
BUDG75 APOR
Statute
Manual Inputs• 915’s• Budget
Reductions
![Page 9: ADE Budget Reports](https://reader037.vdocuments.mx/reader037/viewer/2022110213/56814356550346895dafd24a/html5/thumbnails/9.jpg)
ADE Uses Sum of Funds
ADE calculations uses the sum of Individual Funds (example: highlighted in yellow) and not Total Column (example: highlighted in blue)
![Page 10: ADE Budget Reports](https://reader037.vdocuments.mx/reader037/viewer/2022110213/56814356550346895dafd24a/html5/thumbnails/10.jpg)
Applied Budget Capacity
Applied Capacity = Lesser of the ADE calculated Value OR District Value
Gen
eral
Rul
e
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Lesser Than Rule Exceptions
Budget Balance Carry Forward• M&O• Career Ladder | OPIP | Performance Pay
Actual Expenditures Applied• Type 03 Tuition• CEC
GROWTH• Budget Capacity will be awarded on the
BUDG 75
To clarify what number is being used; a APPLIED CAPACITY Column was added to the BUDG75 in FY2009. GOAL is to add a APPLIED CAPACITY Column to the BUDG25 in FY2012
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Any AZ District
007000
Any AZ DistrictAPOR 55 BUDG 25/75
The BSL, TRCL, RCL, Growth, Adjusted RCL, CORL Allocation, and Soft Capital Allocation are "pulled" directly from the APOR55-1. If there is a difference between the ADE calculated\APOR55-1 value and the district's value due to student and\or transportation data, please contact your Account Analysis. Contact the Budget Team for all other budget values and\or questions.
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Limited to ADOPTED Budget
Tax Payer Funded
Overrides Small School Desegregation Dropout Prevention
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Differences
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Top of BUDG25(Expenditure Budget Comparisons)
Sum of Individual Funds
Value in Total Column
Pg 1
Pg 2
Pg 4
Exception:Compares
Pg 1 Program
300 + 200To
Page 2 Total SPED
See Example on Slide 9
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BUDG 75 Differences
Growth Adjustment Calculation
Applies Under Budgeted Growth
Calculates Budget Balance Carry Forward
M&0
Career Ladder \ OPIP
Unrestricted and Soft Capital
Determines Over Expenditure(s)
M&O, Unrestricted and Soft Capital
![Page 17: ADE Budget Reports](https://reader037.vdocuments.mx/reader037/viewer/2022110213/56814356550346895dafd24a/html5/thumbnails/17.jpg)
Budget CapacityCorrections
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Correcting Budget CapacityDoes Budgeted
Adjusted RCL Reconcile with
ADE ?
Does Student Data/
Transportation Data Reconcile ?
YesNo
YesNo
Account Analyst
Payment Analyst
Budget Analyst
APOR 55-1
Account Analysts [email protected]
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Prior Year Corrections (15-915)
Write a letter on district or charter letterhead requesting a correction of state aid or budget capacity pursuant to
A.R.S. 15-915
List your contact Information
List specifically what needs to be corrected
Signed by the business manager
Scan & email the letter with support documentation to appropriate SF team (see previous slide)
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Questions