finance department, budget office
TRANSCRIPT
Budget Manual
1 August 2019
Table of Contents
INTRODUCTIONS ........................................................................................ 5
BUDGET PROCESS ...................................................................................... 7
BUDGETING PHILOSOPHY: SITE-BASED MANAGEMENT ........................................ 8
SITE-BASED MANAGEMENT PARAMETERS ............................................................. 9
MISSION ................................................................................................................. 10
SCHOOL-LEVEL RESPONSIBILITIES ...................................................................... 10
DETERMINING SCHOOL ALLOCATIONS ................................................................ 10
FUNDING ALLOCATIONS ........................................................................................ 11
GRANT DEPARTMENTS: BUDGETING AND MANAGEMENT ................................... 13
SURPLUSES AND DEFICITS ..................................................................................... 14
BUDGET CYCLE...................................................................................................... 14
Allocation Change Request ........................................................................ 15 Proposed Budget ........................................................................................ 15 Approved Budget ....................................................................................... 15
Revised Budget .......................................................................................... 16 Budget Calendar ......................................................................................... 17
BUDGET PLANNING ................................................................................................ 18
Strategic Plan Development ....................................................................... 18
Budget Management .................................................................................. 19 Performance Measurements ....................................................................... 19
BUDGETARY RESPONSIBILITIES ............................................................................ 20
COMPILING THE BUDGET ...................................................................................... 20
SCHOOLS ..................................................................................................... 23
SCHOOL RESPONSIBILITIES ................................................................................... 23
BUDGET MANAGEMENT PROCEDURES ................................................................. 28
Shared Programs and Services ................................................................... 28
Center-Based Programs .............................................................................. 29
Special Education Programs .......................................................... 29
High School Programs ................................................................... 30 Specialty School Programs ............................................................ 30
Elementary Itinerant Guidance Services .................................................... 30 Alternative Programs .................................................................................. 31 Licensed Practical Nursing (LPN) ............................................................. 31
Employment and Compensation for Employees ........................................ 31 Funding for Additional Students: Outside School Division ....................... 36
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Transfer of Students Within School Division ............................................ 37
Funding for Home School/Private Students ............................................... 37 Reserve Funds ............................................................................................ 37 Surplus/Deficit Funds ................................................................................. 37 Flexibility in Expenditures ......................................................................... 38 Additional Revenue .................................................................................... 38
Budget Reallocations .................................................................................. 39 Expenditure Transfers ................................................................................ 39 Budget Adjustments ................................................................................... 39 Staffing Ratios ............................................................................................ 40
Elementary School .......................................................................... 41
Middle School ................................................................................. 42 High School .................................................................................... 43 Special Education ........................................................................... 44
School Allocations ..................................................................................... 46 Per-Pupil Allocations by Level .................................................................. 46 Per-Pupil Resource Allocation by Category .............................................. 48
Per-Pupil Funding Chart ............................................................................. 48 Textbook Allocations ................................................................................. 50
Fixed Allocations ....................................................................................... 50 Administrative Association Fees .................................................... 52 Middle and Elementary School Specialty Program Supplement ... 52
Replacement Equipment Allocations ......................................................... 52 Benefit Costs .............................................................................................. 53
Custodian Vacancies .................................................................................. 53 Temporary Teachers – Maximum 90 Days ................................................ 53
Temporary Management Agreement.......................................................... 54 Substitutes .................................................................................................. 54
Non-Degreed Substitute Teachers .................................................. 54 Degreed Substitute Teachers .......................................................... 54 Virginia Licensed Substitute Teachers ........................................... 55
Substitute Teacher Assistants ......................................................... 55 Custodial Substitute ........................................................................ 55
Journal Voucher Request Form ..................................................... 55 Itinerants ........................................................................................ 56
Reimbursement for Approved Substitutes ...................................... 57 Employee Payment Rates ........................................................................... 63
Temporary and Substitute Positions .............................................. 63 Additional Class Supplement ......................................................... 65
Supplemental Pay ........................................................................... 66 Field Trips .................................................................................................. 70 Budgeting for a Cafeteria Hostess .............................................................. 70
Positions: Management and Budgeting ...................................................... 71 Allocation Charts ........................................................................................ 72
CENTRAL OFFICE .................................................................................... 83
CENTRAL OFFICE DEPARTMENTS RESPONSIBILITIES .......................................... 83
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BUDGET MANAGEMENT PROCEDURES ................................................................. 86
Surplus/Deficit Funds ................................................................................. 86 Flexibility in Expenditures ......................................................................... 87 Additional Revenue .................................................................................... 87 Budget Reallocations .................................................................................. 87 Expenditure Transfers ................................................................................ 88
Budget Adjustments ................................................................................... 88 Allocations ................................................................................................. 88
Administrative Association Fees .................................................... 89 Positions: Management and Budgeting ...................................................... 89 Grant Departments Management and Budgeting ....................................... 89
School Food & Nutrition Services Fund 10: Management and Budgeting 90 Allocation Charts ........................................................................................ 91
BOOKKEEPING/SUPPLEMENTAL INFORMATION ......................... 98
BUDGET RECONCILIATION .................................................................................. 103
Financial Transaction Terms .................................................................... 103 Budget Transfers .......................................................................... 103
Expenditure Transfers .................................................................. 104 Expenditures ................................................................................. 104
Pre-encumbrances ........................................................................ 105 Encumbrances .............................................................................. 105 Distribution Center Transactions ................................................. 106
Reconciliation Process ............................................................................. 107
BUDGET TRANSFER (TB) ..................................................................................... 108
CHART OF ACCOUNTS.......................................................................................... 115
Level Definition ....................................................................................... 115
Fund ............................................................................................. 115 Department ................................................................................... 115
Appropriation ............................................................................... 115 Unit ............................................................................................... 115 Object ........................................................................................... 116 Activity .......................................................................................... 116
Function ....................................................................................... 116 Budget/Expenditure Codes ....................................................................... 116
Fund Codes .................................................................................. 116 Department Codes – Schools ....................................................... 117
Department Codes – Central Office ............................................. 118 Unit Codes .................................................................................... 119 Grant Codes ................................................................................. 120
Activity Codes ............................................................................... 121 Object Codes ................................................................................ 122 Object Code Descriptions ............................................................ 125
POSITION RECONCILIATION INSTRUCTIONS ....................................................... 130
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BUDGETING IN PB (PERFORMANCE BUDGETING) ..................... 132
AMS INFOADVANTAGE FOR PB .......................................................................... 132
Log On to AMS InfoAdvantage ............................................................... 132
Password Set-Up ...................................................................................... 133 Personnel Reports ..................................................................................... 134 A1 – A5 Report Examples ....................................................................... 145 Budget History Reports ............................................................................ 148 How to Determine Your Salary/Flex Appropriation ................................ 150
Position Suffix .......................................................................................... 151
PB OUTLINE ......................................................................................................... 152
PB OVERVIEW ..................................................................................................... 152
PB STEP BY STEP ................................................................................................. 155
Login to PB .............................................................................................. 155 Change Password ..................................................................................... 156 Budget Forms ........................................................................................... 157 Department Position Form ....................................................................... 157 Salary Projection ...................................................................................... 166
Run AMS InfoAdvantage Reports ........................................................... 172 Department Budget Form - (Flex Funds) ................................................. 173
Formatted System Query (FSQ) ............................................................... 182 Printing Budget ........................................................................................ 186 Notify Budget Office ................................................................................ 186
APPENDIX .................................................................................................. 188
ADDITIONAL CLASS SUPPLEMENT WORKFLOW DIRECTIONS ........................... 188
INDEX ......................................................................................................... 192
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Introductions
The Prince William County Public Schools’ Budget Office prepares the Budget Manual
for use by County School Budget Holders in preparation of their site-based budgets as
well as annual budget maintenance. The Manual is to be used as a guide for both
completing and managing their budgets in accordance with all pertinent fiscal regulations
and policies. It is the responsibility of the Budget Holders and their fiscal staff to acquaint
themselves with this manual.
Questions related to budget preparation/maintenance should be referred to the appropriate
budget staff in the Office of Financial Services at the following contact numbers:
• Kathleen Addison, Budget Supervisor .................................... 703.791.8762
• Natasha Valencia, Admin. Coordinator, Program Analysis .... 703.791.7255
• Khanie McDuffie, Budget Administrative Coordinator .......... 703.791.8310
• Beth Beyene, Budget Analyst. ................................................ 703.791.8739
• Barbara Robinson, Budget Analyst ........................................ 703.791.8763
• Amber Berger, Budget Specialist ............................................ 703.791.7413
• Inga Evans, Executive Secretary ............................................. 703.791.8753
To streamline other financial and staffing issues, the following numbers are also provided:
Office of Financial Services
• Accounting
➢ Grants, Sara Smith ....................................................... 703.791.7523
➢ JVA’s, Vacant ............................................................. 703.791.8779
• Accounts Payable Office
➢ Vendors A-J: Andrea Cloud ....................................... 703.791.8759
➢ Vendors K-R: Tammie Lowe ...................................... 703.791.8760
➢ Vendors S-Z: Kelsey Omohundro .............................. 703.791.8757
➢ Purchasing Cards: Sandra Morales - Central Office .. 703.791.8761
Cathy McAuliffe – Schools .......... 703.791.7394
➢ Employee Reimbursements: Amber Berger ............... 703.791.7413
• Accounts Receivable, Vicki McConchie ................................ 703.791.8315
• Kronos
➢ Coordinator, Melanie Wright ...................................... 703.791.8742
➢ Time & Attendance Specialist, Kathy Huntington ..... 703.791.7838
• Payroll Office .......................................................................... 703.791.8747
• Training
➢ Lead Finance Training Specialist, Briana Morgan ...... 703.791.7478
➢ Finance Training Specialist, Heather Kahn ................. 703.791.8754
Central Purchasing Office ................................................................ 703.791.8743
Budget Office
Contact #’s
Central Office
Contact #’s
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Supply Services/Inventory ................................................................ 703.791.7215
Information Technology: Help Desk ............................................... 703.791.8826
Human Resources Department, Positions and Staffing
• Administrators ......................................................................... 703.791.8959
• Classified ................................................................................. 703.791.8733
• Instructional
➢ Elementary and Special ............................................... 703.791.8774
➢ Secondary .................................................................... 703.791.8776
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Budget Process
The budget process provides the capability for central office departments and schools to
plan future operations in a manner to best serve the instructional and support needs of
students. The budget process is a financial translation of the planning process. The budget
process includes the following five basic components:
1. The establishment of an overall Division revenue target.
2. The establishment of school allocations based on projected enrollments and
resources.
3. The establishment of central office support costs.
4. The development of budgets or expenditure plans for each central office
department and school.
5. The assembly of individual budgets or expenditure plans into a comprehensive
budget in accordance with anticipated revenues.
School budgets are developed using an approved chart of accounts. The line item budget
proposal includes the anticipated costs for supplies, equipment, services, and salaries. All
salaries are listed at the Divisionwide average salary for each employee classification.
In order to develop a school budget, each school is provided with an estimate of the
number and types of students to be accommodated, an estimated school resource
allocation, a listing of average salaries for each classification of employees, a budget
manual, and appropriate budget forms. Within the allocated resources, schools must plan
for providing each student with an appropriate educational opportunity based on the needs
of each student.
Central office budgets are adjusted to reflect the changes in roles and responsibilities and
the functions assigned to the central office. Additional funding is included in some central
office budgets to provide support services for increases in student enrollment.
School and central office budgets are assembled into a comprehensive School Division
budget and presented for review and approval. Since allocations are based on projected
revenues, some adjustments may be required if these revenues change during the budget
process. Budget allocations and school budgets will be adjusted based on the number and
types of students enrolled on September 30.
In the most simplistic form, a budget is a fiscal plan for future organizational spending.
The budget process has several objectives to include the following:
• To improve classroom instruction; Budget Process
Objectives
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• To develop school budgets in accordance with the planning process and both
Division and school priorities;
• To maintain accountability in planning, control and evaluation of results, and
budgeting resources;
• To reflect accurately the anticipated costs of meeting the identified requirements of
students; and
• To develop budgets in accordance with generally accepted accounting practices.
These budget process objectives are dynamic. They are reviewed annually to make sure
they correspond with the Strategic Plan. The Strategic Plan goals
are as follows:
• Goal 1: All students meet high standards of performance;
• Goal 2: The teaching, learning, and working environment is caring, safe, healthy,
and values human diversity;
• Goal 3: Family, community, and employee engagement create an environment
focused on improved student learning and work readiness;
• Goal 4: Employees are highly qualified (as defined by VDOE), high performing,
and diverse; and
• Goal 5: The organizational system is aligned and equitable.
Budgeting Philosophy: Site-Based Management
Site-based management is a philosophy of management and a process designed to
improve the quality of education for all students. It is a process through which the
decisions most directly affecting the schools and the instructional process are made at the
school level rather than by the central office departments.
Site-based management can be described as a significant and consistent decentralization to
the school level of authority to make decisions related to the allocation of resources.
Resources are not limited to financial components but are defined broadly to include
knowledge, technology, power, material, people, time, and finance. Site-based
management is administrative rather than political, with decisions at the school level being
made within a framework of local, state, and federal policies and guidelines. Site-based
management tends to focus more on results rather than processes.
Schools and departments are responsible for strategic planning, stakeholder participation,
budget management, and performance measurement. Each school and department is
assigned to an associate superintendent. Schools and departments submit their plans to
their associate superintendent where it is reviewed, approved, and/or amended to ensure
alignment and compliance with the goals of the Division’s Strategic Plan. This integrated
planning approach promotes continuous improvement by integrating planning and
budgeting in a decentralized process where stakeholder participation and performance
measures influence operations.
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Since a system of uniform centrally-determined allocations generally fails to satisfy the
instructional needs of all students, a system which enables schools to receive resources
according to their precise mix of student needs should provide more comparative
advantages. This, along with the adoption of policies and priorities for meeting the needs
of all students, with appropriate means of ensuring accountability, provides the basis for
site-based management.
This decentralized concept is rooted in the findings of economics, organizational theory,
and research on school effectiveness. Under site-based management, the organizational
focus of the School Division is shifted from the central office to the school level. Site-
based management is not a static process, but must be continually monitored, evaluated,
and adjusted as necessary.
Under the Prince William County Public Schools model for site-based management, each
school develops an annual plan describing how it will work toward achieving the goals set
by the School Board and its own locally generated school goals and objectives. This plan
must be prepared by the principal in a collaborative manner among teachers, parents, and
students. Each plan must be supported by a local school budget.
Site-based management offers a way to realign the decision making authority by
decentralizing the control from central offices to individual school sites. It attempts to
give school constituents (i.e., administrators, teachers, parents, community members, and
students) more control over decisions relating to budgetary issues, personnel, and
curriculum. This philosophy also transfers accountability to the school level thus
producing more involvement of the aforementioned key stakeholders and ultimately
higher student achievement. In addition to higher student achievement, site-based
management sets forth several other goals such as:
• To improve the quality of all instructional programs;
• To build a high degree of confidence and support from parents and the community;
• To improve the decision-making process by allowing site-level staff to initiate new
and creative problem-solving strategies; and
• To create a psychological climate in each school and central office department that
will enhance service effectiveness and satisfaction of all staff.
Site-Based Management Parameters
In order for site-based management to succeed, there are parameters that must be adhered
to that determine the degree of autonomy the schools and central office departments
practice. The following list defines the expectations, limitations, and restrictions that
govern decision making under site-based management:
• Comply with all federal, state, and local laws;
• Comply with all accreditation and state standards;
• Comply with all Division policies and regulations;
Site-based
management
parameters
Site-based
management
goals
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• Comply with established procedures and schedules governing the compensations
of employees;
• Comply with the uniform Divisionwide curriculum;
• Comply with the employee evaluation process;
• Comply with the student assessment program;
• Authority to establish the number of employees and assignment of employees;
• Authority to select and recommend qualified individuals for vacancies;
• Clearly define responsibilities between central office departments and schools; and
• Money follows the student and their individual service/program needs.
Mission
The primary purpose of site-based management is to improve education by empowering
schools to be more responsive and adaptive to change and to unleash productive local
potential to move the Division toward fulfilling its mission and goals.
School-Level Responsibilities
Since the primary purpose for the implementation of site-based management is to improve
instruction, the schools are generally assigned the functions and responsibilities which
have a significant bearing on curricular and co-curricular programs. The responsibilities
assigned to the schools include instructional staff, school-level support staff, supplies,
equipment, staff development, short-term substitutes, field trips, and textbooks.
Schools are responsible and accountable for providing programs and strategies to meet the
diverse needs of students. Each school is expected to be an effective school in which all
students can learn. In order to accomplish this, schools must be able to match resources
and services to the needs of students. Site-based management provides the framework for
this to occur.
Determining School Allocations
Schools are allocated funds to budget staffing, benefits, materials, supplies, and
equipment. Funding allocations are made based upon the number and type of students,
fixed allocations, replacement equipment allocations, and some supplemental allocations
for specific programs. The resource allocation for each school is determined by the type or
level of the school, the student enrollment, and the type of instructional programs needed
in the school. Each school starts with an appropriate fixed allocation to cover constant
resources and base-line staffing not directly related to student enrollment. The per pupil
allocations for individual students are added to the fixed allocation.
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Each student is only funded for one self-contained instructional program but may receive
additional allocations for all resource programs for which services are provided. The per
pupil allocation provides resources for the instructional and additional support staff,
supplies, equipment, and services to provide appropriate services for that student.
Where enrollment permits, schools are expected within allocated resources to provide an
appropriate educational program for all students. However, due to enrollment and facility
limitations schools may not be able to serve the educational needs of all assigned students.
Programs for unique and low-incidence vocational, gifted and talented, special education,
and English Learner programs may be established at specific schools. The per-pupil
allocations for students enrolled in these programs are assigned to the schools where the
students are receiving the instruction.
Although the allocation to each school represents a composite of the amount received for
the different categories of students and fixed resources, schools are free to re-distribute
funds at the local level. While schools are given control of resources, they simultaneously
need to operate within established parameters. Schools remain accountable to the
Superintendent for the manner in which resources are used.
Funding Allocations
The bulk of the School Division’s budget is assigned to the individual schools in a lump
sum based on the number and types of students in the school. This method of distributing
funds to the schools provides greater assurance that each school receives its equitable
portion of the Division budget. Transferred along with the funds is the decision-making
authority needed to expend those funds and improve instruction.
An important element in the implementation of site-based management is the
methodology for allocating resources to the schools. Staff and non-staff resources must be
allocated using an appropriate and equitable method based on the instructional and
support resources needed for the educational programs available in the schools. The
allocation process must provide sufficient and equitable funding for schools with diverse
programs and student enrollments. The allocation process should at least provide
sufficient resources to maintain the current levels of services and support for existing
programs.
Allocating resources to the schools is based on approved program staffing ratios,
Divisionwide average salaries, current funding levels for programs, and the mathematical
relationships of these factors. The model is also built on the principle of equity or equal
educational opportunity for all students.
Staffing ratios were developed for all school-level instructional and support programs.
These were based on the desired staffing levels for the programs. Since over 90 percent of
the expenditures at the school level are used for personnel, this is the most significant
factor in the allocation process.
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The practice of disseminating funding within the School Division has three components:
1. Fixed Allocations are for those costs which are common to all schools regardless
of size or enrollment. Fixed allocations are defined as those funds provided for the
acquisition of baseline support personnel and fixed resources for all schools at a
particular level and for all central office departments. Included in the fixed
allocation are supplemental allocations which are given to schools which offer
specific instructional programs which would not be financially viable through the
normal per-pupil allocation.
2. Per-Pupil Allocations are computed on the actual cost of the student to the school
and provide appropriate and equitable funding for instructional and support
resources needed for the self-contained and resource programs available in each
school. Per-pupil allocations are identified as funding provided for instructional
staff, support staff, supplies, equipment, and services required.
3. Replacement Equipment are characterized by funds provided for both (1) the
replacement of equipment based on the student capacity and age of a school; and
(2) central office departments based on total student membership and equipment
needs.
Allocations are based on the following factors:
• Projected September 30 student membership;
• Available funds;
• Equity for all students;
• Current staffing ratios for schools and service levels for central office departments;
• Average salaries;
• “Law of Averages”;
• “Weighted-Student” concept for schools; and
• Direct relationship between staff and non-staff costs.
In order to allocate sufficient funds to each school and central office department, it is
imperative that projections for the September 30 student membership are calculated. The
forecasting methodology used to predict the number of students who will be enrolled in
Prince William County Public Schools is a combination of enrollment forecasting
methods and attendance boundary analysis performed by the Office of Planning and
Financial Services.
Prince William County Public School Division receives funds through a variety of venues
to include federal, state, county, and local sources. Estimates are made in the fall of each
year projecting the amount of expected funds for the next fiscal year. From these
estimates, the available funding is allocated to each school and central office department
and adjusted accordingly as information is updated at key points during the year.
To achieve equity salaries are adjusted to the divisionwide average and dealt with in terms
of averages at the agency level only. Basic costs not related to a single agency are
Allocation
components
Allocation
factors
Allocation
factors’
definitions
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13 August 2019
maintained in a centrally administered budget. All other available funds are assigned to
agencies on a per-pupil basis, although sometimes weighted.
Staffing ratios for schools are determined by both the State Board of Education and the
School Board whereas service levels for central office departments are determined by
Executive Administration.
Funds are allocated to agencies using a Divisionwide average salary for each position. All
agencies (except grants) are required to budget using the Divisionwide average salary. By
dealing only with average salaries, agencies can achieve synthesized staffing units of
equalized value throughout the School Division. This method avoids issues of educational
preparation, seniority, and wage levels of staff members assigned to each agency.
Since the allocation formula is based on ‘average’ program requirements, the funding
received by the agency for a specific program may be slightly more or slightly less than
needed; however, the “law of averages” states over-funded programs should offset the
under-funded programs and the total agency allocation should be sufficient to fund all
programs.
“Weighted-Student” involves an index which is reviewed and updated as the student body
regulates. In short, from a factor of 1.00 for a regular elementary school level student a
proportional ratio or index was established for all other student levels.
On a per-pupil basis, the cost of supplies, equipment, and services required for an
instructional program is directly proportionate to the staffing cost for the program. A
baseline amount for non-staff costs exists for schools and each central office department.
Grant Departments: Budgeting and Management
During budget development, grants shall plan to budget an amount that is expected to be
obligated in the fiscal year. It is recommended that a multi-fiscal year grant be budgeted in
increments over the appropriate fiscal year periods rather than one lump sum amount of
the award in the first year. This reduces the need for carryover budget adjustments and
does not inflate the Division’s budget.
Grants shall budget for the actual position salary and benefit costs. Grant budgets shall not
incur a deficit. Grants shall never budget in excess of the budget authority approved in the
grant award.
It is the grant holder’s responsibility to manage grant expenses, ensure compliance with
the grant requirements, and to ensure all monies due to the Division from the grant are
received. All necessary grant applications, correspondence, reimbursement requests,
reports, etc., are the responsibility of the grant holder.
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Surpluses and Deficits
Under site-based management, each school must plan to close a fiscal year with a
balanced budget. The carry-over balance for schools will be limited to 1% of the approved
budget rounded up to the nearest thousand. This will provide each school with a minimal
amount of carry-over each year.
If a school closes a fiscal year with a deficit flex balance, the full amount of the deficit
will be carried over to the next fiscal year. The school will be required to submit a plan for
the elimination of the deficit. All budgets will be monitored to anticipate and correct
potential deficit situations.
Prince William County Public Schools’ budget policies and procedures allow schools/
departments to have maximum flexibility in making judgments regarding the best use of
the resources that have been allocated to them, judgments that advance the overall
academic goals of the School Division. Within the basic requirement that
schools/departments do not exceed the dollar or authorized full-time equivalent (FTE)
position, the policies delegate authority and responsibility for budget decisions largely to
school and departmental levels.
While these policies and procedures provide more flexibility for the schools and
departments, they also demand more responsibility and accountability for the budget
holder. The budget holders have a fiduciary responsibility to the School Division to ensure
that resources provided through the operating budget are utilized only in accordance with
federal and state guidelines and adhere to the School Division policies and regulations. It
is the responsibility of the budget holder to manage these resources as fully and
effectively as possible. These responsibilities extend to both the very visible value of
budgeted dollars and the less visible value of positions; every filled position must be
authorized and budgeted.
The budget holders’ responsibility is to monitor their budgets on a bi-monthly basis
through review of financial and payroll reports provided in the AMS InfoAdvantage
application. If the budget holder anticipates an unplanned deficit and/or unplanned
position, it is the budget holder’s responsibility to immediately submit written notification
to their level or associate superintendent and the Director of Financial Services of the
potential deficit. Within ten days of the written notification, the budget holder must submit
to the Director of Financial Services an action plan, approved by their level or associate
superintendent, to eliminate the potential deficit.
Budget Cycle
There are three phases to the budget process: (1) proposed budget; (2) approved budget;
and (3) revised budget. The following summaries provide brief explanations of what
occurs during the budget phases.
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Allocation Change Request
During the fall, the Directors and Associate Superintendents create a list of critical needs
and mandated services to be brought to the Superintendent’s Staff for funding
consideration. Prior years Critical Needs list can be found on the Division’s internet
Budget Web page.
Proposed Budget
Prince William County Public Schools is required by law to submit an estimate for the
next fiscal year’s monies needed to run the School Division to Prince William County’s
Board of County Supervisors towards the end of March. At this time, student projections
have been estimated. Keep in mind that any boundary changes, if applicable, have not
been approved which may change certain budget holders’ allocations during the next
budget phases. Thus, in order to provide this estimate, the following information is
provided to each school and central office department during mid-January of each year:
• Estimated allocation;
• Projected student membership; and
• Budget materials which includes pertinent information to prepare each budget (i.e.,
rate changes, general rules of budgeting by object codes, supplemental pay).
Approved Budget
Prince William County Board of Supervisors will approve the schools’ proposed budget
by May of each year. The School Division has until the end of June to make adjustments
within funds. At this time, student projections and boundary changes are more accurate.
During May of each year, each budget holder will receive the following information for
the purpose of updating their budgets as required with the new information:
• Estimated allocation;
• Projected student membership; and
• Budget materials which includes pertinent information to prepare each budget (i.e.,
rate changes, general rules of budgeting by object codes, supplemental pay).
During August of each year, each budget holder will receive the following:
• Updated Budget Manual; and
• Updated Budget Book.
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16 August 2019
Revised Budget
Schools and central office departments will receive a revised allocation during October of
each year. Actual September 30 student enrollment data will be collected to prepare the
revised allocations. Final adjustments are made by the Associate Superintendent of
Finance and Support Services. For example: An adjustment may be made to a school that
has 6 EDSC (Emotional Disability Self Contained) students and 1 IDSC (Intellectual
Disability Self Contained) student. It would be expected that the full funding for the ED
class would cover the services of the ID student; therefore, the ID student for funding
purposes would be changed to an EDSC student. Depending upon the deviation from
earlier student membership, the schools will have to adjust accordingly. In October of
each year, both the schools and central office departments will receive the revised October
allocation, keeping in mind, the budget office will work with budget holders to either
increase or decrease their budget via Expense Budget Transfers.
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Budget Calendar
For reference and planning purposes, below is a timeline depicting the budget process:
January……………...……… Associate Superintendents submit Divisionwide Critical Needs
recommendations to the Superintendent
February (First Week) ................ Budget holders receive allocations, projected student
memberships, and budget materials to complete proposed budget
Superintendent submits proposed budget to the School Board
Budget holders submit proposed budgets
February (Mid-Month) ............... School Board work session on CIP (Capital Improvements
Program)
Public meeting on the budget
February (Last Week)………. School Board work session
March (First Week) .................... School Board work session
March (Mid-Month) ................... Work session/mark-up session on budget
Public Hearing/School Board approves budget and submits to the
Board of County Supervisors
April (Last Week) ...................... Final date for Board of County Supervisors to approve School
Board budget
May (First Week) ....................... Budget holders receive revised allocations per School Board
approved budget in order to complete approved budgets
May (Second Week) .................. Budget holders submit their approved budgets
July 1 .......................................... Beginning of Fiscal Year
August ........................................ Departments submit Critical Needs requests to Budget for
for verification, validation, and documentation
August/September ...................... Associates submit prioritized recommendations on the Critical
Needs relating to their programs
October ....................................... Budget holders receive revised allocation based upon September
30 student membership
Budget Office staff adjusts all budgets according to revised
allocations
November…………………... Presentation of prioritized Critical Needs
Budget Manual
18 August 2019
Budget Planning
Prior to any fiscal planning, the organization must have a direction. The Prince William
County Schools’ Strategic Plan, henceforth referred to as the Division’s Strategic Plan,
unifies all schools and departments and establishes a shared direction by instituting
Divisionwide goals, objectives, and measures that are used to direct and to monitor the
effectiveness of school levels and central office departments. The Division’s Strategic
Plan is designed to set resource priorities by establishing goals and directing scarce
resources based on achieving those goals.
As a site-based management agency, it is the responsibility of the schools and central
office departments to formulate a school/department strategic plan using the Division’s
Strategic Plan as a guide. Each plan should consist of the site’s mission, goals, objectives,
and performance measures. Plans are submitted to the assigned associate superintendent
where it is reviewed, approved, and/or amended to ensure alignment and compliance with
the goals of the Division’s Strategic Plan. Executive Management is advised on patterns
or trends found at individual sites or those that impact the entire system. High performing
schools and central office departments can demonstrate how individual actions can come
together to collectively move the entire School Division in its preferred direction. This
integrated planning approach promotes continuous improvement by integrating planning
and budgeting in a decentralized process where stakeholder participation and performance
measures influence operations.
Schools and departments are required to use best practices based on scientific research.
For example, the Plan, Do, Study, Act (PDSA) planning process identifies the needs and
demands of individual responsibilities and program prioritizations. It also establishes clear
measurable objectives, maintains a formal system of accountability, and uses the
information in budget development. The fully integrated process will help schools and
departments become more creative, flexible, and entrepreneurial in responding to their
responsibilities.
Strategic planning is considered a powerful tool for setting priorities and making informed
decisions about the future. It provides a direction for all involved and how individual
personnel work supports both the school/departments strategic plan and the Division’s
Strategic Plan. For reference purposes, the Division Strategic Plan and specific
performance measurement results for schools and central office departments which are
included in the School Division’s approved budget can be found on the School Division’s
Internet Web site at www.pwcs.edu.
Strategic Plan Development
The following are a few guidelines to consider when developing strategic plans:
• Identify critical issues both Divisionwide and site related;
• Develop a site specific environmental scan by examining:
➢ the current mission;
Strategic
Planning
Budget Manual
19 August 2019
➢ pertinent mandates;
➢ school/department responsibilities;
➢ stakeholder feedback;
➢ sites’ strengths, weaknesses, and external opportunities; and
➢ student enrollment.
• Share information with advisory council and stakeholders;
• Using input from the above participants to develop strategies that will help manage
the critical issues identified; and
• Document the goals, objectives, and strategies per Division guidelines, keeping in
mind those strategies requiring additional resource allocations must be addressed
during the budget development.
Budget Management
Using the strategies identified in the strategic plan development process:
• Identify those that require changes in resources and budget for them in the budget
submission process;
• Make sure submissions include a breakdown itemized by unit, activity, and object
code;
• Make sure submissions set into operation each goal, objective, and strategy; and
• Analyze low priority items to determine whether resources are cost-justified.
Performance Measurements
Performance measures are reported in order to ensure accountability to the taxpayers and
to show the degree of a particular activity’s effectiveness and the progress toward specific
goals. Measurements should be:
• Measurable;
• Meaningful; and
• Valid.
Integrating strategic planning and performance measurement with the budget process
helps the School Division set resource priorities, ensure accountability to taxpayers, and
eliminate waste. The process will evolve with use. As schools and departments become
more adept at planning and developing measures, they will become more results-oriented.
Departments will learn to sharpen their capability to build budgets that reflect strategic
priorities and support a desired set of results.
Budget Manual
20 August 2019
Budgetary Responsibilities
Upon receipt of the allocation, budget holders have the responsibility to formulate and
manage a budget with the following responsibilities in mind:
• Maintain a balanced budget;
• Budget must reflect site’s strategic plan;
• End-of-year spending should adhere to plan;
• Agency fund balance must be understood;
➢ Budget system appropriation controls are set to prevent a department from
exceeding its budget authority for contractual services, supplies, materials,
and equipment; and
• Budget must be documented and available for the public;
➢ Advisory Councils should know details of budget;
➢ Staff should be aware of the budget and school plan;
➢ Information should be provided upon request;
➢ The budget and school plan are public information;
▪ Gross salary information is public but not net pay, deductions, etc.
When managing the budget, the following are guiding principles to keep in mind:
• Hire and compensate employees using the approved standard positions, contract
lengths, and salary schedules;
• Share proposed deviations to current operating practices with appropriate central
support departments;
• Beware of pressures to maintain unaffordable low pupil-teacher ratios;
• Whenever possible, make staff adjustments prior to the start of the school year;
• Develop a spending plan for unanticipated deficits or surpluses; and
• Involve your staff and community in the development of your school’s plan and
budget.
Compiling the Budget
During the key points in the budget process when budget holders receive their allocations
and supplemental budget materials, it is their responsibility to compile a budget. The
following are a few general rules to consider:
• Upon receiving the allocation, it is recommended to budget personnel first;
➢ When determining personnel costs, as a target, the positions should not
exceed 95% of the total school/department’s allocation; and
➢ Positions can be less than but should not exceed 95%.
• The remainder of the allocation (5%) is then distributed to the flex line-items (i.e.
supplemental pay, supplies, equipment, etc.);
• Budgets should be reviewed closely making sure (1) positions are within the
appropriate units; (2) the required FICA was added to the appropriate unit that
Budget
Holders
Responsibility
Guiding
Budgetary
Principles
Budget Manual
21 August 2019
budgeted any flex fund object codes 1200 through 1999; (3) reserves do not
exceed $5,000; and (4) equipment lines (5000 series object codes-fixed assets) are
only budgeted for purchases of equipment costing $5,000 or more; and
• The end result should be a balanced budget reflecting the site’s strategic plan.
Since the majority of each sites’ budget is allocated towards personnel the following are a
few strategies to consider:
• The appropriate associate superintendent, Budget Office, and Department of
Human Resources authorize all positions;
• Employment must match the specific job description;
➢ Length of employment contract;
➢ Type of work; and
➢ As a rule, full time employees can expect to work the following amount:
▪ Bus Driver 6 hours;
▪ Teacher Assistant 6.5 hours;
▪ Teacher 7 hours;
▪ Classified 7.5 hours; and
▪ Administrators 8 hours.
• Budget by full-time equivalent (FTE);
➢ Typically, positions are budgeted by full-time (1.0 FTE) or half-time (.50
FTE);
➢ Cafeteria Hostess’ are budgeted by the hour, not FTE; and
➢ Itinerants, those employees who are not centrally funded (i.e., gifted
teachers, grant funded positions) and work between schools, are prorated
by each specific school as required.
• Schools shall budget for all filled positions as of July 1;
➢ A vacant position exists when no substitute or temporary letter contract
employee is filling the position and there is no longer any intent to fill the
position.
• Central office departments shall budget for all positions as of July 1 of each year
with the exception of transportation which has until September 30.
Position reconciliation is completed for central office departments as of July 1 and schools
as of November 15 in the following manner:
• Budgeted and actual positions are reconciled ensuring:
➢ Proper FTEs are recorded for both;
➢ Proper account codes are used for both; and
➢ Correct salary and benefits are budgeted for all positions.
• Determine adjustments;
➢ Enter a Transfer Budget (TB) online to transfer funds for, but not limited
to:
▪ Vacant/unfilled position to a flex line-item; and
Position
budgeting and
management
Position
Reconciliation
Budget Manual
22 August 2019
▪ Unbudgeted position or incorrect partial FTE from a flex line-item
to the appropriate salary/benefit lines.
➢ Notify Budget Office by e-mail stating situation;
➢ Submit a Workflow Personnel Requisition/Reduction Form(s)
corresponding with the above TB for situations such as:
▪ New unbudgeted positions; and
▪ Decreasing position by full or partial FTE.
➢ After reconciliation, transfers from budgeted position codes are not
authorized without Budget Office approval.
Various financial and personnel reports are available online to each budget holder for
purposes of assisting with allocation budgeting and management. Some AMS
InfoAdvantage reports are one day behind the AMS system. The following is an example
of some reports available via AMS InfoAdvantage:
• Council Report;
• Disbursements by Dept.;
• Disbursements by Vendor;
• Expenditure Detail Report & Check Numbers;
• Expenditure Transactions; and
• Payroll Ledger.
The following reports are emailed to bookkeepers daily:
• Budgeted vs Filled FTE; and
• Position Control by Dept., Unit and Position ID.
The AMS Advantage Financial software is available online to provide real time data:
• Budget line-item activity;
• Budget summaries by unit;
• Appropriation summary activity; and
• Budget code index.
.
Available
Reports
Budget Manual
23 August 2019
Schools
This section will focus on the budgeting intricacies required specifically for schools. Some
of the requirements have been touched upon in earlier sections but will be briefly
reviewed to complete the full budget cycle within this section. However, it is the budget
holders’ responsibility to become familiar with all of the content found within the Budget
Manual.
A brief synopsis of the budget process begins with the planning phase, where the
Advisory Council determines the goals, objectives, and resources necessary to achieve
success based on supporting the Division’s Strategic Plan. It is the responsibility of the
budget holder to review Regulation 230.01-1, School Advisory Councils, on an annual
basis.
During the planning phase, it is the responsibility of the principal and subsequent school
leaders to:
• Involve all school staff ensuring everyone is cognizant of the set-forth goals and
how they individually and collectively are accountable for achieving the goals;
• Submit a School Plan that highlights strategies identifying how the school will
accomplish their identified goals;
• Prepare the proposed budget using the Performance Budgeting (PB) online
software; and
• Ensure the proposed budget reflects the School Plan and balances with the
allocation.
As information is updated throughout the year, the budget holders modify their proposed
budget into their approved budget. The budget holders ensure their budgets remain aligned
with the School Plan and continue to balance with the adjusted allocation. After
September 30 of each year, actual student enrollment drives the revised budget. During
this stage, position reconciliation is required and the updated information is presented to
the Advisory Council.
The above steps express the Division’s Strategic Plan as well as each individual school
plan in dollars which ultimately translates citizens’ preferences into policies and
programs. As the year progresses, the Advisory Council measures the progress achieved
in attaining the set-forth goals and strategies as well as determines budget adjustments
deemed appropriate in keeping the school on course with their set plan.
School Responsibilities
Under site-based management, the resources available to the school system are allocated
among both the schools and the central office support operations. These allocations are
based on clearly defined roles and responsibilities. Control, use, responsibility, and
Budget
Process
Synopsis
Budget Manual
24 August 2019
accountability for resources associated with specific functions are assigned to whichever
school or central office operation is receiving the resource.
For example, responsibilities of the schools include, but are not limited to, the following
functions:
• Instruction Staff;
• Support Staff;
• Extra-Duty Supplements;
• Substitutes;
• Temporary Employees and Overtime;
• Supplies and Materials;
• Library Materials;
• Staff Development;
• Field Trips and Transportation;
• Mileage Reimbursement;
• Printing, Binding, and Publishing Services;
• Equipment and Furniture (additional/replacement);
• General Maintenance;
• Other Services and Fees; and
• Benefits.
For more detailed examples of what is considered the schools responsibility and what is
not, refer to the following table:
Responsibility Areas of Inclusion Areas of Exclusion
Instructional Staff • Principal
• Assistant Principal(s)
• Teachers
• School Counselors
• Librarians
• Teacher Assistant(s)
• Activities Director
• Student Attendant(s)
• Elementary Art, Music, &
Physical Education Specialist
• School Nurse (optional)
• Psychologists
• Visiting Teachers
• Social Workers
• Attendance Personnel
• Gifted & Talented Resource
Teachers (K-3)
• Itinerant Special Education
Teachers (hearing impaired,
speech impaired, & vision
impaired resources, occupational
therapist, physical therapist, &
interpreters)
• Title I instructional staff
• Elementary Strings Teachers
• School Nurse (Student Services)
Areas of
Responsibility
Budget Manual
25 August 2019
Responsibility Areas of Inclusion Areas of Exclusion
Support Staff • Custodians
• Secretarial/Clerical Staff
• Cafeteria Aide(s)
• Non-instructional Teacher
Assistant(s)
• Instructional Technologist
• Security Specialist(s)
• Cafeteria Staff
• Maintenance Personnel
• Technology Support Specialist
Extra-Duty
Supplements • Coaching Supplements
• Academic Supplements
• Extra-curricular Supplements
• Other Extra-duty Supplements
Substitutes • Instructional & support staff for
short-term illness
• Instructional & support staff for
personal leave up to and
including four consecutive days
• Instruction & support staff for
absences as a result of school-
level staff development
activities, field trips or extra-
curricular activities
• Instructional & support staff for
absences for an employee on
annual leave or leave without
pay
• Instructional staff for long-term
illness more than four days
(reference page 58)
• Instructional staff for absences in
support of activities initiated &
required by central office
departments
• Instructional staff placed on
Administrative Leave (reference
Page 57)
Temporary
Employee &
Overtime
• Instructional & support staff
hired to fill a school need for a
limited duration
• Accompanists for music
programs
• Custodial overtime for
emergency clean-up & snow
removal
• Overtime for instructional &
support staff services for school
programs & activities
• Overtime for Divisionwide
custodial cleaning service
• Overtime for community
use activities
Areas of
Responsibility
Budget Manual
26 August 2019
Responsibility Areas of Inclusion Areas of Exclusion
Supplies &
Materials • All instructional supplies &
materials
• Extra-curricular supplies &
materials
• Non-mandatory testing &
assessment materials
• Safety/protective supplies &
materials
• Administration, non-
instructional supplies &
materials
• Custodial supplies & materials
• Maintenance supplies &
materials for standardized
Division approved equipment &
required Divisionwide
publications & forms
• Cafeteria supplies & materials
• Mandatory testing & assessment
materials
• Supplies & materials for Title 1
program
Library Materials
• Library books
• Periodicals & newspapers
• Library supplies & materials
• Replacement & new school-
level software & hardware
• State & county film & audio-
visual loan materials
• Central professional library
materials
Staff Development • School-level initiated staff
development activities for
instructional & support
personnel
• Conference expenses & fees for
school personnel
• Travel expenses for school
personnel
• Fees & expenses for external
speakers & consultants
• Staff development supplies and
materials
• Reference books, periodicals, &
materials for staff use
• Costs & fees for contract courses
• Tuition reimbursement
• Costs related to mandated
Divisionwide staff development
activities
• Services of central office
personnel in support of school-
level staff development
activities
• Costs related to Divisionwide
curriculum development
activities
Field Trips &
Transportation • Instructional field trips
• Extra-curricular, athletic field
trips, and excursions including
regional, state, county, national,
and international activities
• Student transportation to and
from school
• Special busing for educational
programs outside of the base
school
Areas of
Responsibility
Budget Manual
27 August 2019
Responsibility Areas of Inclusion Areas of Exclusion
Mileage
Reimbursement • Mileage reimbursement for part-
time employees shared with
other schools
• Reimbursement for official
travel for all instructional &
support staff
• Mileage reimbursement for
specialists and itinerants
employed by central office
divisions
• Mileage reimbursement for
activities initiated by central
office departments
Printing, Binding,
& Publishing
Services
• School publications
• School handbooks
• Stationery
• Postage
• Photocopying
• Non-standard forms
• External printing service
• Mandated standard parent
handbooks
• Standard Division forms
including student discipline
referrals, interim reports, &
elementary report cards
• Code of Behavior
Equipment &
Furniture
(additional
/replacements)
• Instructional
• Audio-visual & computer
• Laboratory
• Custodial
• Athletic & physical education
• School-owned musical
instruments
• Non-instructional office
equipment & furniture
• Photocopying & duplication
• Student & faculty cafeteria
dining furniture
• Cafeteria kitchen equipment &
furniture
• Vehicles for driver education
• Lighting & mechanical systems
For the school building
• Data processing equipment
required for connection with the
central mainframe computer
network
Maintenance &
Utilities • Repair & maintenance of non-
standard equipment
• Costs related to the installation
& operation of extra telephone
& data lines
• Repair & maintenance of
standard equipment
• Repair & maintenance of school
buildings and grounds
• Utilities
• Contractual maintenance, repair
& service agreements for musical
instruments, data processing
equipment, lab equipment, &
other specialized equipment
• Snow removal for roads &
parking areas
Areas of
Responsibility
Budget Manual
28 August 2019
Responsibility Areas of Inclusion Areas of Exclusion
Other Services &
Fees • Supplies, equipment, & labor
costs associated with customer
services offered by vocational
programs
• Entry fees, transportation,
banquet fees, accommodations,
medallions, trophies, ribbons,
officiating & judging costs, &
meals for athletic & extra-
curricular activities
• Rental costs for equipment &
furniture
• Catering services
• Saturday suspension program
• Additional, replacement, & new
textbooks or workbooks
• CBI (Computer Based
Instruction)
• Tuition for students attending
residential schools
• Accreditation expenses & fees
• General liability, fire, & property
insurance
• Homebound instruction
• Adult Education & central-based
Summer School programs
Benefits for
Eligible Salaried &
Hourly Support
Staff
• Social Security benefits
• Virginia Retirement System
(VRS) benefits
• Group Life Insurance (GLI)
benefits
• Prince William County
Supplemental Retirement
benefits
• Health Insurance benefits
• Social Security benefits
• Short-term/Long-term disability
• Other benefit programs
Budget Management Procedures
There are several types of management issues schools will encounter. This section lays
out some of the guidelines and restrictions that should be considered during the
management and budget process.
Shared Programs and Services
If two or more schools share a program, activity, or service, the principals involved shall
be responsible for initiating the actions required to coordinate the function. This includes
but is not limited to, the development of a plan and budget for the shared responsibility.
The principals involved will also agree on the amount of funding that each school will
Areas of
Responsibility
Budget Manual
29 August 2019
provide for the program, activity, or service. If there is a disagreement among the
principals on this issue, the associate superintendent(s) will make a decision.
Center-Based Programs
Center-based programs are those programs where students Divisionwide have the
opportunity, if eligible, to attend. There are three types of center-based programs:
• Unique and low-incident special education programs;
• High school programs; and
• Specialty programs.
Special Education Programs
Center-based programs for unique and low-incidence special education have been
established at specific schools. The per-pupil allocations for students in these programs
are assigned to the schools where the students are receiving the center-based instruction.
In order to ensure that appropriate funding is provided and schools do not incur a financial
disadvantage, schools operating center-based classes will be funded at the maximum
number of students for the classes.
The following funding levels will be provided for center-based self-contained classes:
Special Education Center-Based Program Students
Autistic 8
Emotional Disability (Grades K-8) 10
Hearing Impaired 10
Intellectual Disabilities-Mild 10
Intellectual Disabilities-Moderate 10
Intellectual Disabilities-Severe 8
Orthopedic Impaired 10
PACE 7
Pre-School (2-Year Program) 10
Pre-School (Center Program) 8
Pre-School (Home Program) 12
Additional students may be assigned to these self-contained center-based classes up to the
maximum number funded. No additional funding will be provided for these students up to
the maximum. Additional funding will be provided if the number of students exceeds the
maximum. The principal and associate superintendent are responsible for ensuring that
center-based classes do not exceed the maximum number of students permitted, with the
guidance from the Director of Special Education.
Budget Manual
30 August 2019
High School Programs
High Schools operating center-based programs, such as building trades, who have students
attending from other schools, can charge those schools for a portion of each student’s per-
pupil allocation. The high school operating the program shall initiate the budget transfer
request and send it to the appropriate school(s).
The amount charged shall be calculated as follows:
• Step 1: Current fiscal year high school per-pupil allocation divided by 7;
• Step 2: Multiply result by the number of periods per day in the program;
• Step 3: Determine how many students from each school are being charged;
• Step 4: Multiply result in Step 2 by the number of students enrolled in the
program for the specific school being charged; and
• Step 5: Repeat for all schools in Step 3.
Example: Current fiscal year program @ 3 periods per day where 6 students from school
‘A’ are attending:
School ‘A’ Calculation:
$5,350 / 7 = $764.29
$764.29 x 3 = $2,292.87
$2,292.87 x 6 = $13,757.22
$13,757.22 would be the budget transfer request.
Specialty School Programs
Specialty School programs are found throughout the School Division. These programs
require an application by February 15 in order for the student to be considered for
attendance. The procedures are outlined by the program and coordinated by the individual
school offering the program. For more information regarding the specialty programs,
please review the Prince William County Public Schools Information Guide which can be
found on the School Division’s Internet Web site at www.pwcs.edu.
Elementary Itinerant Guidance Services
Elementary schools with memberships greater than 375 students will need additional
guidance services in order to comply with state standards. The following chart should be
used to determine the needed budget for any full-time equivalent itinerant school
counselor:
Budget Manual
31 August 2019
Students FTE
1-375 1.00
376-449 1.20
450-524 1.40
525-599 1.60
600-674 1.80
675-749 2.00
The itinerant school counselor will be assigned to a school for each 0.20 full-time
equivalent budgeted.
Alternative Programs
There are no fees for students attending Independence Nontraditional school.
Richard Milburn School fees are not calculated until September of each year; therefore,
the school must be contacted for their fees each year.
High schools that have students enrolled only in night school or virtual high school are to
transfer 1/7th (14.3%) of the appropriate per-pupil amount to the Night School or Virtual
High School program for each class in which these students are enrolled.
High schools that have students (16, 17, and 18 year old’s) enrolled in the GED program
will transfer $29 per day per student to the Office of Alternative Education. EB’s (expense
budget transfers) should be coded to object code 3921 for alternative programs.
Licensed Practical Nursing (LPN)
This adult education program is for adults and high school students.
Adults: The tuition rate is $3,300 for adult students in PN I (preclinical) and $4,200 for PN
II (adult clinical students) in the LPN Program.
An additional tuition cost will be added in the amount of $200.00 for any out-of-county
adult student. The out-of-county adult PN I tuition rate is $3,500.00 and PN II rate is
$4,400.00
High School Students: Per School Board resolution, the base school for all high school
students in Practical Nursing programs will be charged 50% of the current high school
per-pupil allocation for participation in these programs.
Employment and Compensation for Employees
Schools shall comply with the following guidelines regarding employment and
compensation for employees:
• All employees shall be employed and compensated in accordance with the
approved salary scales and conditions of employment;
Budget Manual
32 August 2019
• When required by the Accreditation Standards, a full-time (1.0 FTE) teacher
assigned an additional full credit course shall be compensated an additional
$12,000;
• Without the prior approval of the Superintendent, no teacher shall teach more than
the maximum number of instructional periods or the maximum number of students
permitted by Standards of Quality (SOQ) or Accreditation Standards;
• In special situations and with the prior approval of the Superintendent, a teacher
may be employed to teach only one instructional period per day. The teacher shall
be compensated as a 0.20 FTE teacher;
• If two or more schools share the services of a teacher, then each school shall be
charged its pro rata share of the teacher’s salary, planning time, and travel time.
The schools’ pro rata share shall be 0.20 full-time equivalent per period or hour the
teacher is assigned to work in the school; and
• For example, if a teacher is assigned two periods or hours at school “A”,
two periods or hours at school “B”, and one period or hour at school “C”,
then school “A” would pay two-fifths or 0.40 FTE of the teacher’s salary,
school “B” would pay two-fifths or 0.40 FTE of the teacher’s salary, and
school “C” would pay one-fifth or 0.20 FTE of the teacher’s salary.
Benefits shall be budgeted proportionately with salary.
• Schools requiring the services of teachers for only certain days or hours of the
week (e.g., Mondays only, four hours per week) shall budget the full-time
equivalent percentage equal to the number of days or hours required. Budget
holders should work directly with the appropriate Human Resource supervisor to
calculate the correct FTE. Refer to the following FTE guideline:
0.20 FTE = 1 period (planning period as time permits)
0.40 FTE = 2 periods (planning period as time permits)
0.50 FTE = 3 periods (planning period as time permits)
0.60 FTE = 3 periods (full planning period)
0.80 FTE = 4 periods (full planning period)
1.00 FTE = 5 periods (full planning period)
Any questions should be directed to the Human Resource staffing supervisor.
Five (5) days per week any classroom teacher who:
Teaches 1 instructional period a day shall be employed and compensated as
a (0.20 FTE) teacher
Teaches 2 instructional periods a day shall be employed and compensated
as a (0.40 FTE) teacher
Budget Manual
33 August 2019
Teaches 3 instructional periods a day with planning period as time permits
shall be employed and compensated as a (0.50 FTE)
Teaches 3 instructional periods a day with full planning period shall be
employed and compensated as a (0.60 FTE) teacher
Teaches 4 instructional periods a day shall be employed and compensated
as a (0.80 FTE) teacher
Teaches 5 instructional periods a day shall be employed and compensated
as a (1.00 FTE) teacher
In unusual circumstances where a teacher (7 hour day) or teacher assistant (6 ½
hour day) has an uncommon schedule and may be working different periods on
different days, you may need to use the following charts. Any classroom teacher or
teacher assistant who works the following hours per week shall be employed and
compensated as follows:
Budget Manual
34 August 2019
HOURS TO FTE CONVERSION CHART FOR TEACHERS
Hours Per Week FTE
35 1.00
34 0.97
33 0.94
32 0.91
31 0.89
30 0.86
29 0.83
28 0.80
27 0.77
26 0.74
25 0.71
24 0.69
23 0.66
22 0.63
21 0.60
20 0.57
19 0.54
18 0.51
17.5 0.50
17 0.49
16 0.46
15 0.43
14 0.40
13 0.37
12 0.34
11 0.31
10 0.29
9 0.26
8 0.23
7 0.20
6 0.17
5 0.14
4 0.11
3 0.09
2 0.06
1 0.03
Budget Manual
35 August 2019
HOURS TO FTE CONVERSION CHART FOR TEACHER ASSISTANTS
Hours Per Week FTE
32.5 1.00
32 0.98
31 0.95
30 0.92
29 0.89
28 0.86
27 0.83
26 0.80
25 0.77
24 0.74
23 0.71
22 0.68
21 0.65
20 0.62
19.5 0.60
19 0.58
18 0.55
17 0.52
16.25 0.50
16 0.49
15 0.46
14 0.43
13 0.40
12 0.37
11 0.34
10 0.31
9 0.28
8 0.25
750 0.23
7 0.22
6.50 0.20
6 0.18
5 0.15
4 0.12
3 0.09
2 0.06
1 0.03
Budget Manual
36 August 2019
• Cafeteria aides shall be employed and compensated at the appropriate hourly rate
for a minimum of two hours per day. Refer to the section on “Budgeting for
Cafeteria Aides;
• Compensation for extra-curricular or extra-duty assignments shall be in
accordance with approved supplemental pay scales. Refer to “Supplemental Pay”
section;
• If two or more schools share the services of an employee, then any mileage
reimbursement for the employee’s travel among the assigned schools shall be
shared equally among the schools; and
• A school will be charged the full annual salary and benefits for all personnel
between July 1 and September 30. If an employee transfers at any point between
the above dates, the school receiving the employee is required to budget the full
year salary/benefits and the school over-staffing the employee will decrease their
budget by the full salary/benefits allotted for that position. If an employee is
overstaffed, the school will be responsible for the position’s budget until the
employee is placed at another school. Use the appropriate charts located on pages
Error! Bookmark not defined.-Error! Bookmark not defined. to determine the
budget impact for the school overstaffing the position and the school receiving the
position.
The Superintendent, on a case-by-case basis, shall adjudicate unique situations not
specifically addressed in the preceding guidelines.
Funding for Additional Students: Outside School Division
Allocations to schools are based on the official enrollments of September 30 of each year.
In order to provide a revenue source for increases in enrollment and special placements
after September 30, a “reserve holdback allocation” is retained at the central office level.
This reserve is calculated using historical and projected increases in enrollment for the
various student allocation levels and resource categories.
After Sept. 30, a school will not receive any additional allocations for new students in
Levels 1-5 unless the overall total enrollment for the school increases by more than 4%.
Funding will be limited to only the cost of additional staff as required to comply with
program staffing ratios for regular and special education. If additional staffing (i.e.,
temporary teacher assistants) is needed in the classroom, you can request a budget transfer
from the central office holdback allocation to pay for them. The request is done on an
Expense Budget (EB) form and sent to the Budget Office. Once the EB request is
received, the student numbers will be verified on SMS (Student Management System) and
taken to the Director of Financial Services for approval. Contact the Supervisor of Budget
if any questions arise.
Additional
Student
Enrollments
Enrollment
Increases by
4%
Budget Manual
37 August 2019
Transfer of Students Within School Division
Students occasionally transfer from one school to another. In general, budget transfers are
not made for transfer of students within the Division. The associate superintendents may
make an exception in unusual circumstances. The associate superintendents and principals
may use the Per-Pupil Funding chart (refer to page 49) to calculate the appropriate
amount.
Funding for Home School/Private Students
Students that are either home schooled or private students may take up to two classes in a
given school year. The funding for these students is calculated as a percentage of the per-
pupil allocation for each agency. The following chart should be used to calculate a given
student’s funding determined by the number of classes taken and the school type.
Funding
Classes
% of Per
Pupil
Allocation Kindergarten Grades 1-3 Grades 4-5 Middle High
1 25% $1,386.00 $1,222.50 $1,184.25 $1,314.00 $1,337.50
2 50% $2,772.00 $2,445.00 $2,368.50 $2,628.00 $2,675.00
Per-Pupil Allocation $5,544 $4,890 $4,737 $5,256 $5,350
*Note - the above funding represents the percentage shown multiplied by the total per-pupil allocation.
To be funded for these students, schools will indicate the number of students who fit this
criterion in SMS for the September 30 membership report.
Reserve Funds
Each principal should establish a general reserve to fund unanticipated requirements or
emergencies that may occur during the fiscal year. In the event the funds are not needed,
the principal should have an alternative use plan. During the budget preparation for the
proposed and approved budgets, budgeted reserves shall not be greater than $5,000.
Surplus/Deficit Funds
The School Division is currently authorized to “carry-over” approximately 1% of the
approved budgeted funds from FY 2019 to FY 2020. This amount is authorized by the
Board of County Supervisors to enable the School Board to close a fiscal year without
incurring an overall deficit balance. The School Board is required to expend all other
funds appropriated for a fiscal year for expenses incurred during that fiscal year.
Budget Manual
38 August 2019
The maximum “carry-over” funds for an elementary, special, middle, or high school is the
lesser of (1) the budget balance remaining in flex after all expenses have been posted at
the end of the fiscal year or, (2) 1% of the total approved budget rounded up to the
nearest $1,000. An example of this calculation is as follows.
Approved Budget = $6,627,090.00
1% (.01) X $6,627,090 = $66,270.90
Maximum Carryover = $67,000.00
If a school closes the fiscal year with a deficit balance, the deficit will be carried over to
the next fiscal year. It is the budget holder’s responsibility to submit a plan for the
elimination of the deficit.
Flexibility in Expenditures
• The principal is responsible for the proper budgeting and management of
expenditures for all resources allocated to a school. This responsibility includes
ensuring that expenditures and transfers are recorded using the proper unit,
activity, and object codes.
The principal does have some flexibility to transfer budgeted funds or expenditures in
order to respond to changing program requirements. The principal has the authority to
approve the transfer of budgeted funds or expenditures with the following exceptions:
• Transfers of budgeted monies from one fund to another fund (i.e., Operating
Fund—001 to Construction Fund—007) require the prior approval of the associate
superintendent, Superintendent, School Board, and Board of County Supervisors;
• Changes to personnel positions require the prior approval of the appropriate
associate superintendent; and
• Budgeted amounts for new schools for startup supplies, equipment, and materials
shall not be reallocated to personnel object codes without approval from the
associate superintendent.
Additional Revenue
If a school receives additional revenue from either state, federal, or local grants or funding
initiatives, the funds must be properly recorded and budgeted. It is the responsibility of the
principal to notify the appropriate associate superintendent prior to accepting funds.
Revenues from grants are not to be deposited into Activity Funds which are those funds
received from extracurricular, athletic, and co-curricular school activities involving
personnel, students, and/or school property. Grants need to be tracked via the appropriate
unit codes.
Budget Manual
39 August 2019
Budget Reallocations
Budget reallocations are the transfer of budgeted funds from one account code to another.
The primary reason for transferring budgeted funds is to ensure that sufficient funds are
available in an account prior to charging expenditures. It may also be utilized to provide
additional funds should an account code be overspent due to a price change.
Principals may initiate transfers of budgeted funds within their respective agency by
entering a Transfer Budget (TB) online. The Budget Office approves transfers online
primarily to maintain the distinction between salary and non-salary accounts.
Expense Budget Transfer (EB): A transaction that is used to modify budget authority in a
specific account. This transaction can be used to set up an account, modify the budget
authority that is currently in a given account, increase or decrease (amend) the budget
authority that exists in a specific account, or transfer budget authority between accounts.
This transaction may be used without regard to the actual expense activity in a given
account. It is inappropriate to have a negative balance in a budget account. An Expense
Budget Transfer Request Form (EB1) is used to transfer budgeted funds between
school/departments and to modify a schools/departments budget. The completed form is
submitted to the Supervisor of Budget for approval and posting.
Expenditure Transfers
Journal Voucher (JV): A transaction that is used to correct or modify a transaction related
to actual expenditures that was either incomplete or incorrect. There must be activity in
the account that is being modified. A journal voucher to an account which has had no
activity is an incorrect transaction. This transaction is not used to modify available
budgetary balance or to transfer "budget" between accounts by modifying expenditures.
A JV that creates a negative (credit) balance in an expenditure account is inappropriate.
An expenditure transfer is generally used to transfer an expenditure or charge from one
department (budget holder) to another. This transaction is completed after expenditures
are posted and is used to match the expenditure to the proper budget code. A Journal
Voucher Request Form (JV) is completed and submitted to the Finance Accounting
Office. An example follows:
• When a school contracts with the Office of Facilities Services for a project, the
direct expenses for the project are charged to the Facilities budget. Once the
project is completed, the appropriate expense for the project is charged to the
school and credited to Facilities via a Journal Voucher Request Form (JV1).
Budget Adjustments
Since school allocations are based on projected revenues, some adjustments may be
required if these revenues change during the fiscal year. This may also require
Budget Manual
40 August 2019
adjustments in school budgets which will be adjusted by the Budget Office.
Staffing Ratios
The following charts provide the staffing ratios expected for the upcoming fiscal year:
Budget Manual
41 August 2019
Elementary School
Schools funded for Regular Elementary student: KG:24:1, Grades 1-3: 24:1, Grades 4-5: 25:1
Position Days FTE PWCS Staffing Ratio Criteria FTE State Staffing Requirement Criteria
Principal 250 1.0 Per School 0.5 1.0
299 or fewer students 300 or more students
Assistant Principal 223 1.0 Per School 0.5 1.0
600 – 899 students 900 or more students
Classroom Teachers
Kindergarten
Grades 1-3
Grades 4-5
Art/Music PE
EL (English Learner Programs & Services)
Gifted
Instructional Technology Coach
Reading
195
195
195
195 195
195
195
200
195
1.0
1.0
1.0
1.0 1.0
1.0 1.0
1.0 1.0
0.5 1.0
1.0
Average: 24 Maximum: 27 24 students with no class larger than 28 25 students with no class larger than 28 24 students with no class larger than 30 25 students with no class larger than 35 Levels 1-5: 36 students Levels 6+: 360 students K-3 Average: 79 students 4-5 Average: 73 students 500 or fewer students More than 500 students Appropriate Instruction Minimum: 1 teacher per school
1.0
1.0
1.0
5.0
1.0
1.0
1.0
1.0
Each elementary classroom teacher shall be provided at least an average of 30 minutes per day during the students’ school week as planning time 24 students with no class larger than 29 If class exceeds 24, a full-time teacher’s aide must be assigned 24 students with no class larger than 30 25 students with no class larger than 35 Five ftes per 1,000 students in grades K-5 to serve as elementary resource teachers in art, music, and physical education Maximum: 58 students or 17 ftes per 1,000 1 full-time per 1,000 students Per 1,000 students in grades K-12 1 full-time teacher
Program Ratio K-3 Initiative
37 schools are designated with a maximum class size of 19, 21, 22, 23, or 24 to meet the state’s K-3 initiative
Schools are designated with a maximum class cap for K-3 based on students eligible for free meals
Librarian 200 1.0 Per School Part-time 1.0
299 or fewer students 300 or more students
Library Media Asst. 200 1.0 1 full-time per school No state standards
School Counselors 195 1.0 1.2 1.4 1.6 1.8 2.0
375 students or fewer per school 376 – 449 students 450 – 524 students 525 – 599 students 600 – 674 students 675 – 749 students, etc.
1.0 455 or more students One additional hour per day per 91 students or major fraction thereof
Technology Support 1.0 1 full-time per 1,000 students Divisionwide K-12
1.0 1 full-time per 1,000 students Divisionwide K-12
Office Personnel Various 1.0 1.0 1.0 1.0
3 full-time office to 650 students: Bookkeeper I (250 day) Secretary II (223 day) Office Assistant (195 day)
Part-time 1.0
299 of fewer students 300 or more students
Cafeteria Aide 180 Part-time per school No state standards
Staffing
Ratios
Budget Manual
42 August 2019
Middle School Schools funded for Regular Middle School student: Grades 6-8: 21:1
Position Days FTE PWCS Staffing Ratio Criteria FTE State Staffing Requirement Criteria
Principal 250 1.0 Per School 1 Per School
Assistant Principal 223 1.0 1.0 2.0 3.0 4.0
Each 600 students 600 – 1199 students 1200 – 1799 students 1800 – 2399 students 2400 – 2999 students
1.0 1.0 2.0 3.0 4.0
Each 600 students 600 – 1199 students 1200 – 1799 students 1800 – 2399 students 2400 – 2999 students
Classroom Teachers
Art
Family & Consumer Science Foreign Language Health & PE Mathematics Music Science Social Studies Technology Education Grade 6 EL (English Learner Programs & Services) Gifted Instructional Technology Coach Language Arts Reading
195
200
195
195
195
195
195
209
195
195
195
200
195
195
1.0
Average: 110 students per day Maximum: 24 students per class 18 students with no class larger than 24 22 students with no class larger than 30 32 students with no class larger than 40 25 students with no class larger than 30 Maximum: 30:1 Average: 30:1 Maximum: 1,000 students per week Average: 25:1 Maximum: 30:1 Average: 25:1 Maximum: 30:1 Average: 18:1 Maximum: 20:1 Average 24 students Maximum 30 students Levels 1 – 5: 36 students Levels 6+: 360 students Average: 110 students Per school Maximum: 24:1 Per school
1.0
1.0
Each full-time middle classroom teacher shall be provided one planning period per day or the equivalent, unencumbered of any teaching or supervisory duties A middle school classroom teacher’s standard load shall be based on teaching no more than the instructional day minus one planning period per day or the equivalent with no more than 150 students or 25 class periods per week. If a middle school classroom teacher teaches more than 150 students or 25 class periods per week, an appropriate contractual arrangement and compensation shall be provided. Middle school teachers shall teach no more than 150 students per week; however, physical education and music teachers may teach 200 students per week. If a middle school physical education or music teacher teaches more than 200 students per week, an appropriate contractual arrangement and compensation shall be provided. Career & Tech. Ed. classes that use equipment that has been identified by OSHA for hazardous occupations shall be limited to 20 students per laboratory Average:25:1 Maximum: 35:1 Maximum: 58 students or 17 ftes per 1,000 students Per 1,000 students Per 1,000 students in grades K-12 The number of students per teacher divisionwide shall not exceed the number required by the SOQ, 24:1, or 120 students per day Appropriate instruction for all students
Librarian 200 1.0 2.0
999 students or fewer per school 1,000 or more students
0.5 1.0 2.0
299 or fewer students 300 to 999 students 1,000 or more students
Library Media Asst. 200 1.0 1 full-time per school 1.0 750 or more students
School Counselors 200 1.0 For the first 278 students. One additional period per 65 students or major fraction thereof
1.0 For the first 370 students. One additional period per 74 students or major fraction thereof
Technology Support 1.0 1 full-time per 1,000 students Divisionwide K-12
1.0 1 full-time per 1,000 students Divisionwide K-12
Office Personnel Various 2.0 3.0 1.0 1.0 1.0
1,399 or fewer students 1,400 or more students:
Bookkeeper Ii (250 day) Secretary II (223 day) Secretary III (250 day)
1.0 2.0
199 or less students 1 additional fte each 600 students beyond 200
Staffing
Ratios
Budget Manual
43 August 2019
High School Schools funded for Regular High School student: Grades 9-12: 21.3:1
Position Days FTE PWCS Staffing Ratio Criteria FTE State Staffing Requirement Criteria
Principal 250 1.0 Per School 1 Per School
Assistant Principal 236 1.0 1.0 2.0 3.0 4.0
Each 600 students 600 – 1199 students 1200 – 1799 students 1800 – 2399 students 2400 – 2999 students
1.0 1.0 2.0 3.0 4.0
Each 600 students 600 – 1199 students 1200 – 1799 students 1800 – 2399 students 2400 – 2999 students
Athletic Trainer 223 1.0 Per School No state standards
Director of Student Activities 236 1.0 Per School Virginia state standards require provision of support services necessary for the efficient and cost-effective operation and maintenance of schools
Specialty Coordinator 223 0.7 Per School No state standards
Classroom Teachers
Art Business Education & Information Technology Foreign Language Health & PE Marketing Mathematics Music Science Social Studies Technical Drawing & Foundation of Technology Technology Education Trade & Industry EL (English Learner Programs & Services) Gifted Instructional Technology Coach Language Arts Reading
195
195
195
195
195
195
195
195
195
200
195
195
200
195
195
1.0
Average: 20:1 Maximum: 30:1 Average: 20:1 Maximum: 25:1 Average: 22:1 Maximum: 30:1 Average: 32:1 Maximum: 40:1 Maximum: 20:1 Average: 23:1 Maximum: 30:1 Average: 25:1 Maximum: 1,000 students per week Average: 23:1 Maximum: 30:1 Average: 25:1 Maximum: 30:1 Average: 18:1 Maximum: 24:1 Average: 18:1 Maximum: 20:1 Average: 18:1 Maximum: 20:1 Levels 1 – 5: 36:1 Levels 6+: 360:1 Average: 158:1 Per School Maximum: 24:1 Appropriate instruction
1.0
1.0
Each full-time secondary classroom teacher shall be provided one planning period per day of the equivalent, unencumbered of any teaching or supervisory duties. The secondary classroom teacher’s standard load shall be based on teaching no more than the instructional day minus one planning period per day or the equivalent with no more than 150 students or 25 class periods per week. If a secondary school classroom teacher teaches more than 150 students or 25 class periods per week, an appropriate contractual arrangement and compensation shall be provided. Secondary school teachers shall teach no more than 150 students per week; however, physical education and music teachers may teach 200 students per week. If a secondary school physical education or music teacher teaches more than 200 students per week, an appropriate contractual arrangement and compensation shall be provided. Career & Tech. Ed. Classes that use equipment that has been identified by OSHA for hazardous occupations shall be limited to 20 students per laboratory Maximum: 58:1 or 17 ftes per 1,000 Per 1,000 students Per 1,000 students in grades K – 12 The number of students per teacher Divisionwide shall not exceed the number required by the SOQ, 24:1, or 120 students per day Appropriate instruction for all students
Librarian 200 1.0 2.0 3.0
999 or fewer students 1,000 – 1999 students 2,000 or more students
0.5 1.0 2.0
299 or fewer students 300 – 999 students 1,000 or more students
Library Media Assistant 200 1.0 2.0
1,999 or fewer students 2,000 or more students
1.0 750 or more students
Registrar 250 1.0 Per School No state standards
School Counselors 200 1.0 For the first 300 students. One additional period per 60 students
1.0 For the first 325 students. One additional period per 65 students
Technology Support 1.0 1 full-time per 1,000 students Divisionwide K-12
1.0 1 full-time per 1,000 students Divisionwide K–12
Office Personnel Various 1.0
1.0 1.0 2.0 1.0
5 full-time per school: (1 additional full-time every 525 students)
Bookkeeper III (250 day) Executive Secretary I (250 day) Secretary II (223 day) Switchboard Operator (250 day)
1.0 2.0
199 or less students 1 additional fte each 600 students beyond 200
Staffing
Ratios
Budget Manual
44 August 2019
Special Education
Level I = less than 50% of school day = Resource Level II = 50% or more of school day = Self-Contained
Position Days FTE PWCS Staffing Ratio Criteria FTE State Staffing Requirement Criteria
Autism Level I 195 1.0 14.43 students 1.0 24 students
Autism Level II 195
1.0 1.0
6 students without aide 8 students with aide
1.0 1.0
6 students without aide 8 students with aide
ED Level I (Emotional Disabilities)
195 1.0 24 students 1.0 24 students
ED Level II (Emotional Disabilities)
195 1.0 1.0
8 students without aide 10 students with aide
1.0 1.0
8 students without aide 10 students with aide
Hearing Impaired Level I 195 1.0 11.80 students 1.0 24 students
Hearing Impaired Level II 195 1.0 1.0
8 students without aide 10 students with aide
1.0 1.0
8 students without aide 10 students with aide
ID Mild Level II (Intellectual Disabilities)
195 1.0 1.0
8 students without aide 10 students with aide
1.0 1.0
8 students without aide 10 students with aide
ID Moderate Level II (Intellectual Disabilities)
195 1.0 1.0
8 students without aide 10 students with aide
1.0 1.0
8 students without aide 10 students with aide
ID Severe Level II (Intellectual Disabilities)
195 1.0 1.0
6 students without aide 8 students with aide
1.0 1.0
6 students without aide 8 students with aide
LD Level 1* (Learning Disabilities)
195 1.0 *see below 1.0 24 students
LD Level II* (Learning Disabilities)
195 1.0 1.0
8 students without aide 10 students with aide
1.0 1.0
8 students without aide 10 students with aide
Occupational Therapist 195 1.0 22 students No state standards
Orthopedic Impairment Level I 195 1.0 24 students 1.0 24 students
Orthopedic Impairment Level II 195
1.0 1.0
8 students without aide 10 students with aide
1.0 1.0
8 students without aide 10 students with aide
PACE 195 1.0 Average: 6.7 students with aide 1.0 1.0
6 students without aide 8 students with aide
Physical Therapist 195 1.0 34 students No state standards
Pre-School – Center Based 195 1.0 8 students with aide 1.0 8 students with aide
Pre-School – 2 Year 195 1.0 10 students with aide 1.0 10 students with aide
Pre-School – Home Based 195 1.0 12 students 1.0 12 students
Staffing compliance questions should be referred to the Office of Special Education. Level I = less than 50% of school day = Resource Level II = 50% or more or more of school day = Self-Contained *Schools funded for all specific Learning Disability (LD) students (Levels I & II): K-5: 11.99:1, Grades 6-8: 15.02:1, Grades 9-12: 16.85:1 Reference the chart below for Special Education caseload staffing requirements:
Staffing
Ratios
Budget Manual
45 August 2019
8VAC20-81-340 Special Education Caseload Staffing Requirements
Figure 1: Local school division caseload maximums as funded by the Virginia Appropriation Act.
Disability Category Level II
(with Paraprofessional 100% of the Time)
Level II (without Paraprofessional 100% of the Time)
Level I
Autism 8 6 24
Deaf-blindness 8 6 N/A
Developmental Delay: age 5-6 10 8 N/A
Developmental Delay: age 2-5 8 Center-based 10 Combined
12 Home-based and/or Itinerant
N/A
Emotional Disability 10 N/A 24
Hearing Impairment/Deaf 10 N/A 24
Intellectual Disability 10 N/A 24
Learning Disability 10 N/A 24
Multiple Disabilities 8 N/A N/A
Orthopedic Impairment 10 N/A 24
Other Health Impairment 10 N/A 24
Speech or Language Impairment N/A N/A 68 (Itinerant)
Traumatic Brain Injury: May be placed in any program, according to the IEP Combined group of students needing Level I services with students needing Level II services: 20 Points (see Figure 2)
Figure 2: Values for students receiving Level I services when combined with students receiving Level II services.
Disability Category Level II Values (with
Paraprofessional 100% of the Time)
Level II Values (without Paraprofessional
100% of the Time)
Level I Values
Autism 2.5 3.3 1
Deaf-blindness 2.5 3.3 1
Developmental Delay: age 5-6 2.0 2.5 1
Emotional Disability 2.0 2.5 1
Hearing Impairment/Deaf 2.0 2.5 1
Intellectual Disability 2.0 2.5 1
Learning Disability 2.0 2.5 1
Multiple Disabilities 2.5 3.3 1
Orthopedic Impairment 2.0 2.5 1
Other Health Impairment 2.0 2.5 1
Traumatic Brain Injury 2.0 2.5 1
Budget Manual
46 August 2019
School Allocations
Allocations to schools are determined on an annual basis. They are based on the amount
of funding required for the following: (1) per-pupil; (2) fixed allocations; and (3)
equipment replacement amounts. Per-pupil based allocations include student level (i.e.,
elementary, middle, high school, etc.), student resource category, and textbooks. These
allocations provide adequate and equitable funding for instructional and support resources
needed for the self-contained and resource programs available in each school.
Per-Pupil Allocations by Level
The following per-pupil allocation levels are based on the average cost for providing
instructional staff, support staff, supplies, equipment, and services for each student in the
specific self-contained program. Each student in a school is funded at the highest level in
which the student is enrolled. LD self-contained is funded as LD resource.
Budget Manual
47 August 2019
Self-Contained Programs (Level II) Index Per Pupil
Level 1
Kindergarten 1.15 $5,544
Level 2
Regular Elementary School (Grades 1-3) 1.00 $4,890
Regular Elementary School (Grades 4-5) 0.97 $4,737
Level 3
Regular Middle School (Grades 6-8) 1.08 $5,256
Level 4
Regular High School (Grades 9-12) 1.09 $5,350
Level 5
Pre-School (Home Program) 1.71 $8,247
Level 6
Pre-School (2-Year Program) 2.39 $11,514
Level 7
Intellectual Disabilities-Mild 2.87 $13,948
Hearing Impaired 2.87 $13,948
Orthopedically Impaired 2.87 $13,948
Emotional Disabilities 2.87 $13,948
Intellectual Disabilities-Moderate 2.87 $13,948
Level 8
Pre-School (Center Program) 2.95 $14,247
Level 9
Autism Spectrum Disorder 3.53 $17,046
Intellectual Disabilities-Severe 3.53 $17,046
Level 10
PACE Regional Program 4.43 $21,441
Per-Pupil
Allocation
by Level
Budget Manual
48 August 2019
Per-Pupil Resource Allocation by Category
The following per-pupil resource allocations provide the average funding needed for
personnel, supplies, equipment, and services for a student enrolled in the resource
categories. Per-pupil costs are determined by the associate superintendents. These funds
are in addition to the per-pupil funds required for student's self-contained programs levels
1-5. Students are funded for up to three resource categories in which they are enrolled and
receiving services.
Resource Programs (Level I) Index Per Pupil
Adapted Physical Education* 0.17 $814
Autism Spectrum Disorder 1.32 $6,376
Economically Disadvantaged (Grades K-5) 0.12 $565
Economically Disadvantaged (Grades 6-12) 0.03 $143
Elementary Strings* 0.12 $565
English for Speakers of Other Languages ( Levels 1-5) 0.53 $2,561
English for Speakers of Other Languages (Levels 6+) 0.05 $260
Gifted Education (Grades K-3)* 0.24 $1,165
Gifted Education (Grades 4-5) 0.26 $1,260
Gifted Education (Grades 6-8) 0.17 $836
Gifted Education (Grades 9-12) 0.12 $582
Hearing Impaired* 1.62 $7,798
Occupational Therapy* 0.87 $4,199
Physical Therapy* 0.56 $2,706
Emotionally Disabilities 0.80 $3,834
Specific Learning Disability (K-5) 1.59 $7,674
Specific Learning Disability (6-8) 1.27 $6,126
Specific Learning Disability (9-12) 1.13 $5,460
Speech & Language Impaired* 0.32 $1,529
Visually Impaired* 1.78 $8,599
*School based instructional programs funded through the Central Office.
Per-Pupil Funding Chart
Students occasionally transfer from one school to another. In general, budget transfers are
not made for transfer of students within the Division. The associate superintendents may
make an exception in unusual circumstances. The following chart provides a breakdown
of per-pupil allocation for specific date periods throughout the year. If approved, agencies
may use the following chart to calculate the appropriate amount. LD self-contained is
funded as LD resource.
Per-Pupil
Resource
Allocation
Budget Manual
49 August 2019
PER-PUPIL FUNDING CHART
FY 2020
SELF-CONTAINED PROGRAMS (LEVEL II) 01 Jul.
thru
30 Sept.
01 Oct.
thru
15 Oct.
16 Oct.
thru
15 Nov.
16 Nov.
thru
15 Dec.
16 Dec.
thru
15 Jan.
16 Jan.
thru
15 Feb.
LEVEL 1 Kindergarten $5,544 $4,990 $4,435 $3,881 $3,326 $2,772
LEVEL 2 Regular Elementary School (Grades 1-3) $4,890 $4,401 $3,912 $3,423 $2,934 $2,445
Regular Elementary School (Grades 4-5) $4,737 $4,263 $3,790 $3,316 $2,842 $2,369
LEVEL 3 Regular Middle School (Grades 6-8) $5,256 $4,730 $4,205 $3,679 $3,154 $2,628
LEVEL 4 Regular High School (Grades 9-12) $5,350 $4,815 $4,280 $3,745 $3,210 $2,675
LEVEL 5 Pre-School (Home Program) $8,247 $7,422 $6,598 $5,773 $4,948 $4,124
LEVEL 6 Pre-School (2 year Program) $11,514 $10,363 $9,211 $8,060 $6,908 $5,757
LEVEL 7 Intellectual Disabilities-Mild $13,948 $12,553 $11,158 $9,764 $8,369 $6,974
Hearing Impaired $13,948 $12,553 $11,158 $9,764 $8,369 $6,974
Orthopedically Impaired $13,948 $12,553 $11,158 $9,764 $8,369 $6,974
Emotional Disabilities $13,948 $12,553 $11,158 $9,764 $8,369 $6,974
Intellectual Disabilities-Moderate $13,948 $12,553 $11,158 $9,764 $8,369 $6,974
LEVEL 8 Pre-School (Center Program) $14,247 $12,822 $11,398 $9,973 $8,548 $7,124
LEVEL 9 Autism Spectrum Disorder $17,046 $15,341 $13,637 $11,932 $10,228 $8,523
Intellectual Disabilities-Severe $17,046 $15,341 $13,637 $11,932 $10,228 $8,523
LEVEL 10 PACE Regional Program $21,441 $19,297 $17,153 $15,009 $12,865 $10,721
RESOURCE PROGRAMS (LEVEL 1) 01 Jul.
thru
30 Sept.
01 Oct.
thru
15 Oct.
16 Oct.
thru
15 Nov.
16 Nov.
thru
15 Dec.
16 Dec.
thru
15 Jan.
16 Jan.
thru
15 Feb.
Adapted Physical Education $814 $733 $651 $570 $488 $407
Autism Spectrum Disorder $6,376 $5,738 $5,101 $4,463 $3,826 $3,188
Economically Disadvantaged (Grades K-5) $565 $509 $452 $396 $339 $283
Economically Disadvantaged (Grades 6-12) $143 $129 $114 $100 $86 $72
Elementary Strings $565 $509 $452 $396 $339 $283
English for Speakers of Other Languages (Levels 1-5) $2,561 $2,305 $2,049 $1,793 $1,537 $1,281
English for Speakers of Other Languages (Levels 6+) $260 $234 $208 $182 $156 $130
Gifted Education (Grades K-3) $1,165 $1,049 $932 $816 $699 $583
Gifted Education (Grades 4-5) $1,260 $1,134 $1,008 $882 $756 $630
Gifted Education (Grades 6-8) $836 $752 $669 $585 $502 $418
Gifted Education (Grades 9-12) $582 $524 $466 $407 $349 $291
Hearing Impaired $7,798 $7,018 $6,238 $5,459 $4,679 $3,899
Occupational Therapy $4,199 $3,779 $3,359 $2,939 $2,519 $2,100
Physical Therapy $2,706 $2,435 $2,165 $1,894 $1,624 $1,353
Emotional Disabilities $3,834 $3,451 $3,067 $2,684 $2,300 $1,917
Specific Learning Disability (K-5) $7,674 $6,907 $6,139 $5,372 $4,604 $3,837
Specific Learning Disability (6-8) $6,126 $5,513 $4,901 $4,288 $3,676 $3,063
Specific Learning Disability (9-12) $5,460 $4,914 $4,368 $3,822 $3,276 $2,730
Speech & Language Impaired $1,529 $1,376 $1,223 $1,070 $917 $765
Visually Impaired $8,599 $7,739 $6,879 $6,019 $5,159 $4,300
Budget Manual
50 August 2019
Textbook Allocations
Funding for replacement and new textbooks is included in the per-pupil allocations for
students in grades 1 through 12. Elementary schools receive $68.14 per student; middle
schools $53.13 per student; and high schools $78.35 per student.
Fixed Allocations
Fixed allocations provide funding for personnel and resources that, regardless of the
student enrollment, are the same for all schools. For example, each high school, regardless
of student enrollment, is authorized one principal, the same number of extra-curricular
supplements, one guidance director, etc. If these fixed resources were allocated on a per-
pupil basis, smaller schools would not receive enough funds to acquire these resources
and the larger schools would receive more funds than needed. Since fixed resources vary
for elementary, middle, high, and special schools, the fixed allocations are different for
each level and for unique situations within a given level. Because of these unique
situations, the below allocations can vary between schools; however, the following tables
provide an idea of what to expect for each level during FY 2020.
Elementary Schools Positions FY 2020 Allocation
Principal 1.0 $181,745 Assistant Principal 1.0 $126,939 Librarian 1.0 $92,455 Reading Teacher 1.0 $90,122 Technology Teacher 1.0 or 0.5 $92,455 $46,228
Secretarial/Clerical 4.0 $197,069 Custodians 1.5 $78,431 Extra-Curricular Supplements $3,492 Substitutes $4,549 Travel Expenses $2,351 Specialty Program Supplement $ Varies per school Administrative Association Fees 2 $614
Total $870,222 $823,995
E.S. Fixed
Allocation
Budget Manual
51 August 2019
Middle Schools Positions FY 2020 Allocation
Principal 1.0 $205,068
Librarian 1.0 $92,455
Reading Teacher 1.0 $90,122
6th Grade Teacher (class size reduction) 1.0 $90,122
7th Grade Teacher (class size reduction) 1.0 $90,122
8th Grade Teacher (class size reduction) 1.0 $90,122
Guidance Director 1.0 $103,116
Technology Teacher 1.0 $92,455
Secretarial/Clerical 4.0 $255,541
Custodians 1.5 $77,816
Security Specialist 1.0 $79,130
Extra-Curricular Supplements $62,909
Substitutes $6,973
Travel Expenses $2,119
Athletic Field Trips (125 hours) $3,500
Athletic Officials $3,339
Specialty Program Supplement $ Varies per school
Administrative Association Fees 3 $921
Total $1,345,830
High Schools Positions FY 2020 Allocation
Principal 1.0 $217,395
Librarian 2.0 $184,910
Guidance Director 1.0 $151,094
Technology Teacher 1.0 $92,455
Director of Student Activities 1.0 $151,094
Vocational Resource Teacher 1.0 $90,122
9th Grade Math Teacher (class size reduction) 1.0 $90,122
10th Grade Core Teacher (class size reduction) 1.0 $90,122
11th Grade Core Teacher (class size reduction) 1.0 $90,122
12th Grade Core Teacher (class size reduction) 1.0 $90,122
Athletic Trainer 1.0 $103,116
Secretarial/Clerical 6.0 $378,648
Registrar 1.0 $60,471
Custodians 1.5 $92,397
Security Personnel 2.0 $157,758
Specialty Prog. Admin. Coord. 0.7 $88,857
Extra-Curricular Supplements $288,197
Substitutes $10,641
Travel Expenses $2,589
Athletic Field Trips (1,100 hours) $30,800
Administrative Association Fees 5 $1,535
Graduation Support $5,000
Total $2,467,567
M.S. Fixed
Allocation
H.S. Fixed
Allocation
Budget Manual
52 August 2019
A few of the fixed allocations listed above need further explanation:
Administrative Association Fees
The above tables show funds for Administrative Association Fees. Administrators are
allocated $307 each for administrative association fees. Schools have been given object
code 2830 in their budgets for this purpose. The allocated amount per school is included
in the fixed allocation, under Administrative Association Fees, and should be budgeted in
that object code during the proposed budget phase and subsequent budget phases
thereafter.
Middle and Elementary School Specialty Program Supplement
Fixed allocations include a Specialty Program Supplement. The supplement funds (1)
supplies, equipment, and services (SES); (2) middle school programs; and (3)
supplemental pay for approximately 10 days at per diem cost. It is the decision of the
principal how to use this funding in the best interest of the program. See chart for
breakdown of funding on page 57.
Replacement Equipment Allocations
In order to more equitably allocate replacement equipment funds among older and newer
schools, a 12-year replacement cycle has been established for school-level furniture and
equipment. The replacement equipment allocation is based on the age of the school and
the weighted student capacity (not student membership) of the school. This method
annually allocates approximately one-twelfth of the replacement cost of equipment and
furniture to a school 13 or more years old. Schools that are newer than 13 years old will
receive a proportionate share of the replacement equipment allocation. There will be no
replacement equipment funds during the first two years of a school’s operation.
FY 2020 Replacement Equipment Allocation ......................... $27.96 per weighted student
School Age Percent Per-Pupil
School Age Percent Per-Pupil
0 0.00% $0.00
7 50.00% $13.98
1 0.00% $0.00
8 58.30% $16.30
2 8.30% $2.32
9 66.70% $18.65
3 16.70% $4.67
10 75.00% $20.97
4 25.00% $6.99
11 83.30% $23.29
5 33.30% $9.31
12 91.70% $25.64
6 41.70% $11.66
13+ 100% $27.96
The replacement equipment allocation for a school is calculated by multiplying the
weighted student capacity of the school by the replacement equipment per-pupil allocation
Replacement
Equipment
Specialty
Program
Supplement
Association
Fees
Budget Manual
53 August 2019
by the percent adjustment for the age of the school. These funds are for replacement
equipment; however, they are non-categorical and may be used for other purposes.
Benefit Costs
Schools are allocated the cost of benefits for eligible employees. Costs are charged to the
budgets in the same manner as salaries. The schools are responsible for ensuring the
appropriate amount of benefits is budgeted for salaried personnel. Managing actual costs
for benefits on salaried personnel is the responsibility of the Director of Financial
Services. Schools are responsible for budgeting the actual cost of Social Security (FICA)
for substitutes, supplemental pay, straight time pay, overtime pay, and temporary
employees. Benefits are allocated to the schools as a percentage of salary. FY 2020 benefit
percentages are:
• Social Security (FICA ............................................................ 7.65%;
• Virginia Retirement (VRS) .................................................. 16.88%;
• Virginia Retirement System (VRS) Trades ............................ 5.96%;
• Group Life Insurance ............................................................. 1.31%;
• Group Life Insurance Trades .................................................. 1.31%;
• Health Insurance/Short-Term/Long-Term Disability………12.16%; and
• PWC Retirement……………………………………………..0.822%.
Custodian Vacancies
The school must contact the Office of Facilities Services (OFS) for all custodial
substitutes. Substitutes utilized in all schools and facilities must be assigned from the OFS
Substitute Pool. Schools will be responsible for reimbursement to OFS. The
reimbursement amount may be charged to the school’s budgeted position’s salary code if
the custodian position is vacant. There is no refund to the school for the difference
between the substitute’s pay and the custodian’s salary/benefits.
Temporary Teachers – Maximum 90 Days
Temporary teachers are only used for vacant positions. Vacant positions are positions that
are budgeted but not filled, meaning no one is currently being paid. Temporary teachers
may be hired for a period not to exceed 90 instructional days. Temporary teachers must be
budgeted as a teacher with full benefits. All temporary teachers are to be charged to the
budgeted position’s salary code, object code 1120. There is no refund to the school for the
difference between the temporary’s pay and the teacher’s salary/benefits.
Benefits
Temporary
Letter
Contracts
Budget Manual
54 August 2019
Temporary Management Agreement
Temporary Management Agreement workflows must be prepared in accordance with the
following guidelines:
• Temporary employees must be paid from flex funds using object code 1300
Temporary Employees.
• Salaries for temporary employees should be coded to the school or department to
which the employee is assigned to work; and
• A statement of work detailing the assigned duties of the temporary employee must be
included in the remarks section of the workflow.
• There is no refund to the school for the difference between the temporary’s pay and
the administrator’s salary/benefits.
Substitutes
Substitutes may be used to cover an employee absence. Absences that may utilize a
substitute include times when an employee is receiving pay, on paid leave, on short-term
disability, or on an unpaid Family Medical Leave of Absence (FMLA). Additionally, a
substitute may be utilized to help cover a special circumstance where leave without pay
has been approved by the Principal and/or the Director of Retirement and Benefit
Services.
Substitute Teachers and Substitute Teacher Assistants - Regulation 511.07-1
Non-Degreed Substitute Teachers
Non-degreed substitute teachers shall have a minimum of 60 college credit hours, and/or
have obtained an associate’s degree from an accredited college or university. Non-degreed
substitutes may fill in for a teacher in their absence for a period not to exceed 10
consecutive school days.
Degreed Substitute Teachers
Degreed substitute teachers shall hold a four-year degree, or higher, and are eligible to
work short-term or long-term (11+ consecutive days in the same classroom) assignments.
The substitute must complete 10 consecutive substitute days at the regular substitute rate.
Beginning on the eleventh day, the long-term substitute pay becomes effective. On a case-
by-case basis the budget holder has the option to allow a one-day excused or prearranged
absence and extend the 10-day requirement one extra day.
Substitute
Types &
Procedures
Budget Manual
55 August 2019
Virginia Licensed Substitute Teachers
Virginia licensed substitute teachers shall hold a four-year degree, or higher, and a current
provisional or renewable Virginia Teaching License, or be a retired PWCS teacher.
Virginia Licensed Substitutes are eligible to work short-term or long-term (10+
consecutive days in the same classroom) assignments. The substitute must complete 10
consecutive substitute days at the regular substitute rate. Beginning on the eleventh day,
the long-term substitute pay becomes effective. On a case-by-case basis the budget holder
has the option to allow a one-day excused or prearranged absence and extend the 10-day
requirement one extra day.
Substitute Teacher Assistants
Substitute teacher assistants are required to be at least 18 years old and have completed
high school or General Educational Development (GED).
Custodial Substitute
Schools must contact the Office of Facilities Services (OFS) for all custodial substitutes.
Substitutes utilized in all schools and facilities must be assigned from the OFS Substitute
Pool. Please refer to the “Reimbursement for Approved Substitutes” chart on pages 57-62.
Schools will be responsible for reimbursement to OFS for all leave except long-term sick
leave, administrative leave, civil leave, military leave to day 15, and worker’s
compensation. If a custodial employee is out for an extended period of time on sick leave
(defined as four consecutive days or more), the school will be responsible for
reimbursement for only the first four days. Any custodial sick leave taken beyond the
fourth consecutive day will be covered by the OFS.
Journal Voucher Request Form
Requests for substitute reimbursements (reference Reimbursement for Approved
Substitutes chart) should be submitted monthly by sending a completed Journal Voucher
Request Form (JV) initiated by the principal to the Department of Human Resources with
the following fields completed:
• The justification section should include the absent employee’s full name, type of
leave used, the substitute’s full name, the approved rate of pay and dates for
absences for which reimbursement is being requested;
• The credit account section should include the school’s funding code and the FICA
code along with the amounts to be credited; and
• The charge account section will be completed by the Director of Human
Resources (or designee) who will then forward the JV to the Office of Financial
Services for posting.
Budget Manual
56 August 2019
Itinerants
Substitutes for employees providing services to more than one school should be funded on
a pro rata basis. The designated base-school should provide the initial funding and
complete a Journal Voucher Request Form(s) (JV) to request reimbursement from the
other schools involved. Long-term substitutes for shared employees will be based on
consecutive absences of the employees and not consecutive absences within a particular
school.
Budget Manual
57 August 2019
Reimbursement for Approved Substitutes
The reimbursement instructions below apply to school-based teachers, counselors,
librarians, teacher assistants, and custodians unless specifically excluded. Schools must
comply with the established substitute pay rates set-forth during the budget process. Based
on the substitute type, use the appropriate procedures below to fund the substitute.
ALL substitute teacher and substitute teacher assistant jobs must be recorded in the Smart
Find Express (SFE) Sub Call System.
Please consult Human Resources regarding substitute reimbursement if a teacher or T/A
will be taking FMLA or Short-Term Disability intermittently.
Leave Type AMS
Status
Leave
Procedure
Workflow and/or Sub
Call System entries
required for Teacher
and T/A’s
Reimbursement
Administrative
Leave
(ADMIN)
Associate
Superintendent
places in Admin
status.
Individuals in this
category are not
permitted to
work.
A, Y, Z,
E
Principal is notified
via letter by Central
Office that an
employee will be
placed on this type
of leave.
Employees on
Admin. Leave who
are placed in
“Escrow” status
(denoted with an “E”
in AMS) do not need
to have “ADMIN”
leave entered.
Custodians – OFS
provides sub to the
school and OFS will
seek reimbursement
from HR
Submit a long-term sub Workflow
(if applicable).
SFE Administrator must enter an
“Absence” in Sub Call System
with Admin leave type (ADMIN).
Reimbursed from HR
on Day 1.
Journal voucher (JV)
required for
reimbursement.
Administrative
Placement
(ADMPL)
Associate
Superintendent
places in Admin.
Placement status.
Individuals in this
category are
assigned to work
temporarily in
another position
and/or location.
A, Y, Z Principal is notified
via letter by Central
Office that an
employee will be
placed on this type
of leave.
Custodians – OFS
provides sub to the
school and OFS will
seek reimbursement
from HR.
Submit a Long-Term Sub
Workflow (if applicable).
SFE Administrator must enter an
“Absence” in Sub Call System
and select “ADMIPL” as the leave
type.
Reimbursed after 10th
day.
Journal voucher
required (JV) for
reimbursement.
Annual
(ANNU)
Regulation
542.01-1
A, Y, Z Employee submits
request to
supervisor.
Central Office does not provide
reimbursement for ANNU.
No job required in SFE.
Not Reimbursed
Budget Manual
58 August 2019
Leave Type AMS
Status
Leave
Procedure
Workflow and/or Sub
Call System entries
required for Teacher
and T/A’s
Reimbursement
Civil
(CIVIL)
Jury Duty
Subpoena
Summons
Regulation
542.04-1
A, Y, Z Employee shall be
granted civil leave
with pay for jury
duty, or in response
to a subpoena or
summons in their
name to appear in
court. For all other
court-related
absences, Personal
or Annual Leave
must be used.
Custodians – OFS
provides sub to the
school and OFS will
seek reimbursement
from HR.
Employee enters an “Absence” in
SFE and select Judy Duty or
Subpoena (CIVIL) leave type.
Reimbursed from
Day 1.
Journal voucher (JV)
required for
reimbursement.
Subpoena
documentation must
accompany
reimbursement
request form.
Family Medical
Leave Act
without pay
(FMLA)
Regulation 544-2
(For FMLA with
pay, please see
Paid Sick Leave
section)
M Leave of absence
without pay for an
employee as a result
of a personal or
family illness or
injury as certified by
a physician.
School notified by
Benefits of
applicable dates.
Leave case may be
entered in Kronos by
Benefits.
Submit a long-term sub Workflow
(if applicable).
Administrator enters an
“Absence” in Sub Call System
with the applicable Sick Leave
type.
Not Reimbursed – sub
is charged to the
budgeted position’s
salary code.
No journal voucher
(JV) required.
Budget Manual
59 August 2019
Leave Type AMS
Status
Leave
Procedure
Workflow and/or Sub
Call System entries
required for Teacher
and T/A’s
Reimbursement
Leave Without
Pay (LWOP)
Regulation 544-1
Typically,
Benefits may
approve less than
10 days of
LWOP while an
employee
remains in their
active status (A,
Y, Z).
Applicable only
for teacher
absences, not
Teacher
Assistants.
A, Y, Z LWOP not to exceed
2 days per year may
be granted by the
employee’s
immediate
supervisor.
Leave beyond 2 days
must be approved by
the Office of Benefit
and Retirement
Services.
Employee may be
approved by
Benefits to take up
to 10 days of LWOP
without going into a
“L” status.
Leave case may be
entered in Kronos by
Benefits.
Days 1 & 2 (consecutive).
If employee’s status is A, Y, Z
and approved for LWOP an
administrator must create an
“Absence” in SFE and enter
LWOP for the type of leave.
Starting on Day 3, the school
should enter the applicable budget
string.
Not Reimbursed.
Sub is charged to the
budgeted position’s
salary code starting on
day 3.
No journal voucher
(JV) required.
Leave Without
Pay
Regulation 544-1
Employee is on a
long-term leave.
AMS status is
“L”
Applicable only
for teacher
absences, not
teacher assistants.
L If the Office of
Benefit and
Retirement Services
has approved a long-
term leave of
absence (i.e.
Parental, Medical,
Educational, or
other), the
employee’s status
will be changed to
an “L” in AMS and
no additional leave
entries will be
needed. A regular or
temporary teacher
(rather than a sub)
would fill in for a
teacher on a long-
term LWOP
absence.
Leave case may be
entered in Kronos by
Benefits.
Submit a Temp Teacher
workflow.
School should create a “Vacancy”
in the Sub Call System, and enter
the applicable budget string, and
code the job as TTCON.
*A separate “Vacancy” will need
to be created in SFE if a substitute
is requested to work on a Teacher
Work Day. The budget string and
TTCON must also be added to
that SFE Job.
No reimbursement.
Temp Teacher is
charged to the
budgeted position.
No journal voucher
(JV) required.
Budget Manual
60 August 2019
Leave Type AMS
Status
Leave
Procedure
Workflow and/or Sub
Call System entries
required for Teacher
and T/A’s
Reimbursement
Military
(MILT)
Regulation
542.07-1
A, Y, Z The Office of
Benefit and
Retirement Services
determines
eligibility.
Custodians – OFS
provides sub to the
school up to day 15
and OFS will seek
reimbursement from
HR.
Administrator enters “Absence”
in Sub Call System and selects
“Military Leave” (MILT) Leave
type.
Submit Long Term Sub Workflow
(if applicable).
Reimbursed for days
1-15.
Journal voucher (JV)
required for
reimbursement.
Starting on day 16,
follow LWOP in “L”
status guidance.
Non-Paid
Vacation Days
(VAC)
A, Y, Z This leave type
would apply to 223
day and 214 day
teachers.
Employee enters an “Absence” in
the Sub Call System and selects
“Unpaid Vacation” (VAC).
Not Reimbursed
Personal
(PERSU)
Regulation
542.05-1
A, Y, Z Employees are given
3 personal leave
days.
Central Office does not provide
reimbursement for PERSU.
Employee enters “Absence” in
SFE for Personal Leave (PERSU).
Not Reimbursed
Professional
(PROF)
Regulation
542.06-1
A, Y, Z Professional leave is
not reimbursable
through DHR.
No reimbursement through DHR.
Employee enters “Absence” in
SFE for Professional Leave
(PROF).
Not Reimbursed
Sick Leave
Regulation
542.02-1
Regulation 543-1
Includes:
Sick Leave
(SICKU)
Family Sick
Leave (SFAMU)
A, Y, Z Schools are
responsible for
funding substitutes
for illnesses up to
and including 4
consecutive days.
Once first 4
consecutive sick
leave days have been
deducted all
consecutive days are
eligible for
reimbursement.
OFS provides sub
after the 4th
consecutive day.
Submit a long-term sub Workflow
(if applicable).
Employee or administrator enters
an “Absence” in SFE for the
applicable Sick leave (SICKU or
SFAMU).
No reimbursement for
the first 4 consecutive
days.
Reimbursed from HR
after 4th consecutive
day.
Journal voucher (JV)
required for
reimbursement.
Budget Manual
61 August 2019
Leave Type AMS
Status
Leave
Procedure
Workflow and/or Sub
Call System entries
required for Teacher
and T/A’s
Reimbursement
Sick Leave Bank
(SICBU)
Donated Sick
Leave
(SICDU)
Regulation
542.02-1
Regulation 543-1
A, Y, Z Benefits will
approve applicable
Sick Leave Bank
and Donated Sick
Leave.
Sick Leave Bank
hours will be added
to the employee’s
“Sick Leave Bank”
available leave.
Approved “Donated
Sick Leave” will be
added to the
employee’s “Sick”
Leave balance.
Leave Case may be
entered by Benefits.
Submit a long-term sub Workflow
(if applicable).
Administrator enters “Absence”
in SFE for applicable Sick leave
SICDU or SBNKU.
Reimbursed from HR
after 1st day.
Journal voucher (JV)
required for
reimbursement.
Short Term
Disability (STD)
without sick pay
Regulation 543-2
(For STD with
Sick pay, please
see Paid Sick
Leave section).
H Employee’s
participating in the
Hybrid VRS plan,
who have worked
for PWCS for more
than 12 months, may
be eligible for STD
for a personal illness
or disability.
Once STD is
approved without a
sick leave
supplement, the
AMS status will be
changed to “H.” No
additional sick shall
be entered.
A leave case will be
entered in Kronos.
OFS provides sub
after the 5th
consecutive day.
Submit a long-term sub Workflow
(if applicable).
Administrator enters “Absence”
in SFE for Sick leave SICKU.
Reimbursed from day
1. Sub charged to
1500 or 1502.
Budget Manual
62 August 2019
Leave Type AMS
Status
Leave
Procedure
Workflow and/or Sub
Call System entries
required for Teacher
and T/A’s
Reimbursement
Worker’s Comp
(WKCP)
Regulation 532-1
A, Y, Z Disability is caused
by an
injury/condition
arising out of and in
the course of
employment.
Risk Management
manages the
Workman’s Comp
approval process.
If a custodian is
removed from a
school, OFS will pay
for the sub starting
on day 1.
Submit a long-term sub Workflow
(if applicable).
The employee must take the first 7
days as paid sick leave (schools
should enter the applicable sick
leave type).
Administrator enters “Absence”
in SFE for Workman’s Comp
(WKCP).
No reimbursement for
the first 4 consecutive
days.
The school is
responsible for the
first 4 consecutive
work days.
Starting on the 5th
workday, submit
journal voucher (JV)
for reimbursement.
Budget Manual
63 August 2019
Employee Payment Rates
Budget holders are authorized to pay employees the approved rates listed below. Written
approval from the Director of Human Resources must be obtained in advance for any
deviation from these rates. The Payroll Office may request proof of HR approval when the
pay rates listed below are not followed.
Temporary and Substitute Positions
Employee/Activity Type Wage Rate
Accompanist $19.20 per hour
Adult Ed (Degreed - After school/evenings) $28.00 per hour
Cafeteria Hostess $11.93 per hour
Clerical-Temporary Clerical Positions:
• The position/rate assigned shall take into consideration the requirements,
responsibilities, expertise, and anticipated use of applicable computer programs,
and/or knowledge of current office procedures.
• Years of experience in a temporary position does not equate to a higher rate of pay.
• Consideration should be given to the amount of time and skill level needed to
perform tasks. For example, if a temporary staff composes a letter, that does not
entitle the individual to higher rate. If the individual will be expected to compose
letters on an ongoing basis, that would be justification of the higher level. The
following are examples:
➢ Clerical (e.g. answers phones, filing, signing in visitors)
➢ Clerical I (e.g. answers phones, filing, signing in visitors)
➢ Clerical II (e.g. answers phones, filing, copying, creating letters using a
template)
➢ Clerical III (e.g. composing letters, data collection, pulling reports, work
orders)
➢ Clerical IV (e.g. serves in a supervisory capacity to other office staff)
➢ Administrative Secretary I (MS/CO Only) (e.g. assists with school
finances, assistant to the principal/director)
➢ Administrative Secretary II (HS/CO Only) (e.g. budget preparation,
assistant to the principal/director)
➢ Bookkeeper (e.g. utilizing workflow, CGI, Kronos) (Must be pre-
approved by Finance and HR)
➢ Assistant to the Associate Superintendent (CO Only)
*Workflow and justification are required and must be approved by the Department of
Human Resources prior to the start of the assignment.
$ 9.20 per hour
$10.20 per hour
$11.30 per hour
$12.30 per hour
$14.60 per hour
$16.10 per hour*
$18.20 per hour*
$22.17 per hour*
$24.22 per hour*
Coaches with CDL driving for athletic and extra-curricular trips (time will be paid while
transporting students only. CDL Coach is guaranteed at least one hour of transportation
pay)
$18.57 per hour
Custodian $11.93 per hour
Payment Rates
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64 August 2019
Employee/Activity Type Wage Rate
Instructional Supplement (Before and After School Instruction by a Certified Teacher –
approved instructional duties with students outside of contractual time, i.e., tutoring)
Interpreters (Spoken Word): Interpreters must be tested and approved by the Office of English Learner
Programs and Services. The approved “List of Freelancers for Oral Interpretation” is posted on the PWCS Intranet (Intranet / Student Learning & Accountability / EL Translation and Interpretation Services).
If the interpreter was not previously on-site and had to commute to the location to perform the interpreting work,
they must be guaranteed at least one hour of work/pay. In addition to the per hour rated stated, mileage will be paid at the current mileage rate from the PWCS location closest to interpreter’s starting point to the location of
service.
$42.00 per hour
$25.50 per hour
Lifeguards/Swim Instructors:
• Lifeguard I
• Lifeguard II
• Lifeguard III
• Swim Instructor
$10.47 per hour
$11.52 per hour
$12.56 per hour
$15.71 per hour
Non-Instructional Supplement (approved duties, other than direct
instruction of students outside of contractual time, i.e., curriculum
development, textbook adoption, etc.)
$28.00 per hour
Pals Tutor:
• Non-Degreed
• Degreed
• VA Licensed and retired PWCS teachers
$14.00 per hour
$16.00 per hour
$30.00 per hour
PEP:
• Instructor (Certified only)
• Assistant (Temporary/Classified only)
$28.00 per hour
$12.25 per hour
Professional Development (Instruction) $42.00 per hour
Saturday Suspension Programs $42.00 per hour
Security – Construction & Building Use Supervision $12.00 per hour
Security Patrol (Risk Management) $14.40 per hour
Sign Language Interpreters (Summer) Interpreters must be pre-approved by SPED $50.00 per hour
Speech/Language Pathologists (Summer) $70.00 per hour
Substitute Teacher:
• Non-degreed (10 days or less)
• Degreed (10 days or less)
• Long Term (not licensed)
• Long-Term (VA licensed) * The first 10 days of reimbursement are at the regular rate of pay. On day
11, the long-term rate begins. Long-term substitutes require a WinOcular Workflow Personnel Requisition. Please call the Substitute & Temporary Employment Office at 703.791.7327 or 7466 if you need assistance.
$13.86 per hour
$15.43 per hour
$19.00* per hour
$22.80* per hour
Summer School:
• Teacher Instructional
• Teacher Non-Instructional
• HS Secretaries
• ES/MS Secretaries
• Special Ed Teacher Assistants
• Teacher Assistants
• Office Assistants and Student Aides
• Security
$42.00 per hour
$28.00 per hour
$14.30 per hour
$12.70 per hour
$13.00 per hour
$13.00 per hour
$8.20 per hour
$14.40 per hour
Summer Camp
• Director (Instruction)
• Director (Administrative)
$42.00 per hour
$28.00 per hour
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65 August 2019
Employee/Activity Type Wage Rate
• Counselors
• Counselor Assistants
• Certified Athletic Trainer
$14.30 per hour
$10.20 per hour
$28.00 per hour
Supply Services/Warehouse/Summer Maintenance
$9.00, $9.50, $10.00,
$10.50, $11.00, $12.00
per hour
Teacher Assistant:
• Regular Education
• Special Education
$13.00 per hour
$13.00 per hour
Temporary Teacher (temporary teaching contract):
• Degreed
• VA licensed and retired PWCS teachers
$19.00 per hour
$22.80 per hour
Ticket Takers:
• High School
• Middle School (If the event is a paid event, and not a duty) High School Ticket Takers will receive a minimum of 3½ hours of pay (35.00), plus any time worked
over the 3½ hours.
$10.00 per hour
$10.00 per hour
Translators (Written Word): Translators must be tested and approved by the Office of English Learner
Programs and Services. The approved “List of Freelancers for Written Translation” is posted on the PWCS Intranet (Intranet / Student Learning & Accountability / EL Translation and Interpretation Services)
$28.00 per hour
Transportation:
• Sub Driver
• Sub Attendant
• Temp Car Driver
• Temp Fuel Attendant
• Summer Bus Driver
$18.57 per hour
$14.24 per hour
$11.40 per hour
$12.10 per hour
$20.40 per hour
Schools fund standard benefits for regular instructional and support staff, including FICA,
VRS, GLI, PWC Retirement, and Health Insurance. See sub-section “Benefit Costs”
above for approved rates. In addition to these benefits, schools also fund the cost of FICA
for non-salary compensation, such as but not limited to, (1) straight time; (2) overtime; (3)
temporary employees; (4) substitutes; (5) supplemental pay; (6) coaching supplements;
and (7) homebound tutoring.
It is the responsibility of the budget holder to budget the appropriate FICA for any flex
funds budgeted in object codes 1200-1999. If this is not completed, the Budget Office will
manipulate the funds budgeted in those flex funds mentioned above ensuring the required
FICA is budgeted.
Additional Class Supplement
This section provides an overview. For more detailed instructions, please refer to the
Appendix section found on page 188.
Teachers who work an additional class period above their full-time (1.0 FTE) teaching
contract, to cover a vacancy during their planning period, will be compensated through the
supplemental pay process. If the assignment covers the full instructional school year (187
Required
FICA
Budget Manual
66 August 2019
instructional days), a $12,000 supplement will be added to their pay on or after October 15
through their June 15 paycheck. If the assignment is less than a full school year, it will be
prorated based on the FTE and number of days worked. The supplement is not paid over
the summer months and there are no benefits associated with the Additional Class
Supplement.
A TB must be submitted to move budget from the Flex appropriation to the Salary/Benefit
appropriation to include FICA (e.g. $12,918). Additionally, an “Additional Class
Supplement” workflow must be submitted with the correct “from” and “to” dates.
Supplemental Pay
A “named” supplement such as football cannot be exceeded regardless of the source of
funds. For example, there are six FTEs for Assistant Football Coaches and one FTE for
the Head Football Coach. Schools may not exceed the dollar amounts assigned. No more
than the amount assigned may be spent on football supplements regardless of whether
other supplements are not being used or whether other money is available somewhere else
in the budget.
Academic Club Supplements (levels 1, 2, 3) are for academic clubs and extracurricular
programs, not athletics. They cannot be used to provide “extra” athletic supplements.
To Be Assigned (TBA) supplements are to support school needs for additional types of
supplemental pay that are not addressed in the existing athletic or academic supplements.
They are not intended to provide “extra” supplements for existing supplemental programs.
Exception: Robotics supplement
“Site Based Management” does not provide schools the discretion to change supplemental
pay amounts.
The Science Instructional Safety Liaison (SISL) role is a supplemental position that
reports directly to the Supervisor of Science and Family Life Education (or designees) and
is responsible for providing services pertaining to instructional safety in science
classrooms. The individual who holds this position must meet the following criteria:
a) Be a full-time PWCS employee in “good standing”;
b) Hold a State of Virginia endorsement in Chemistry; and
c) Be recommended for the position by his or her building principal.
The annual supplement will be distributed over October 15 – June 15. Workflows will be
completed by the individual high school. The principal will recommend the staff member.
The high schools will forward to the Science Supervisor in Student Learning an Expense
Budget Form (EB) to provide the schools with the supplement and FICA. A copy of the
workflow should be attached to the EB for documentation.
Supplemental
Pay
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67 August 2019
The following charts provide the rates for various supplemental pays. These amounts may
not be exceeded. The dollar amount entered into Workflow is taken from the
“Supplemental Pay Amount” column. (do not include FICA)
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68 August 2019
High Schools
The supplemental pay amount is the amount entered into Workflow. (do not include FICA)
Activity Number
Supplemental
Pay Amount FICA Total Unit Activity Object
Academic Club, Level 1 * 3 $836 $64 $2,700 5300 5300 1602
Academic Club, Level 2 * 4 $1,258 $96 $5,416 5300 5300 1602
Academic Club, Level 3 * 4 $1,676 $128 $7,216 5300 5300 1602
Activity Supervisor 1 $5,789 $443 $6,232 5300 5300 1602
Athletic Trainer ** 1 $7,287 $557 $7,844 ** 5300 ** 5300 ** 1602
Band 1 $2,427 $186 $2,613 5300 5300 1602
Band Assistant 1 $1,420 $109 $1,529 5300 5300 1602
Baseball, Head 1 $3,628 $278 $3,906 5400 5400 1601
Baseball, Assistant 1 $2,372 $181 $2,553 5400 5400 1601
Basketball, Head 2 $4,896 $375 $10,542 5400 5400 1601
Basketball, Assistant 6 $3,186 $244 $20,580 5400 5400 1601
Cheerleader 3 $4,049 $310 $13,077 5400 5400 1601
Choral Director 1 $2,427 $186 $2,613 5300 5300 1602
Choral Assistant 1 $1,420 $109 $1,529 5300 5300 1602
Crew, Head 2 $3,346 $256 $7,204 5400 5400 1601
Crew, Assistant 6 $2,178 $167 $14,070 5400 5400 1601
Cross Country 2 $3,343 $256 $7,198 5400 5400 1601
Debate 1 $2,023 $155 $2,178 5300 5300 1602
Dramatics 1 $2,430 $186 $2,616 5300 5300 1602
Drill/Dance Team 1 $2,430 $186 $2,616 5300 5300 1602
Educator Rising (HS Only) 1 $510 $39 $549 0505 0505 1600
Field Hockey, Head 1 $3,628 $278 $3,906 5400 5400 1601
Field Hockey, Assistant 1 $2,358 $180 $2,538 5400 5400 1601
Football, Head 1 $7,195 $550 $7,745 5400 5400 1601
Football, Assistant 6 $5,114 $391 $33,030 5400 5400 1601
Forensics 1 $2,023 $155 $2,178 5300 5300 1602
Golf 1 $2,280 $174 $2,454 5400 5400 1601
Gymnastics 1 $3,255 $249 $3,504 5400 5400 1601
Indoor Track 2 $3,349 $256 $7,210 5400 5400 1601
Lacrosse, Head 2 $3,628 $278 $7,812 5400 5400 1601
Lacrosse, Assistant 2 $2,358 $180 $5,076 5400 5400 1601
Literary Magazine 1 $2,023 $155 $2,178 5300 5300 1602
Marching Band 1 $3,035 $232 $3,267 5300 5300 1602
Marching Band, Assistant 1 $1,620 $124 $1,744 5300 5300 1602
Newspaper 1 $4,049 $310 $4,359 5300 5300 1602
Orchestra 1 $2,427 $186 $2,613 5300 5300 1602
Robotics 1 $1,215 $93 $1,308 5300 5300 1602
SCA (Student Council) 1 $4,049 $310 $4,359 5300 5300 1602
Science Instructional Safety Liaison 1 $1,020 $78 $1,098 1080 1080 1600
Soccer, Head 2 $3,628 $278 $7,812 5400 5400 1601
Soccer, Assistant 2 $2,358 $180 $5,076 5400 5400 1601
Softball, Head 1 $3,628 $278 $3,906 5400 5400 1601
Softball, Assistant 1 $2,372 $181 $2,553 5400 5400 1601
Swimming, Head 1 $4,040 $309 $4,349 5400 5400 1601
Swimming, Assistant 1 $2,632 $201 $2,833 5400 5400 1601
Tennis 2 $2,992 $229 $6,442 5400 5400 1601
Track, Head 2 $3,349 $256 $7,210 5400 5400 1601
Track, Assistant 2 $2,177 $167 $4,688 5400 5400 1601
Volleyball, Head 1 $3,608 $276 $3,884 5400 5400 1601
Volleyball, Assistant 2 $2,427 $186 $5,226 5400 5400 1601
Wrestling, Head 1 $4,040 $309 $4,349 5400 5400 1601
Wrestling, Assistant 1 $2,631 $201 $2,832 5400 5400 1601
Yearbook 1 $4,049 $310 $4,359 5300 5300 1602
To Be Assigned *** 2 $1,215 $93 $2,616 5300/5400 5300/5400 1601/1602
Total: High School 92 $268,731 $20,564 $289,295
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69 August 2019
Middle Schools
The supplemental pay amount is the amount entered into Workflow. (do not include FICA)
Activity Number
Supplemental
Pay Amount FICA Total Unit Activity Object
Academic Club, Level 1 * 9 $728 $56 $7,056 5300 5300 1602
Academic Club, Level 2 * 6 $969 $74 $6,258 5300 5300 1602
Athletic Coordinator ** 1 $4,857 $372 $5,229 5300 5300 1602
Baseball, Head 1 $2,026 $155 $2,181 5400 5400 1601
Basketball, Head 2 $2,026 $155 $4,362 5400 5400 1601
Basketball, Assistant 2 $2,026 $155 $4,362 5400 5400 1601
Cheerleader 1 $2,026 $155 $2,181 5400 5400 1601
Football, Head 1 $2,310 $177 $2,487 5400 5400 1601
Football, Assistant 1 $1,620 $124 $1,744 5400 5400 1601
Intramurals 3 $927 $71 $2,994 5400 5400 1601
Robotics 1 $927 $71 $998 5300 5300 1602
Soccer, Head 2 $2,026 $155 $4,362 5400 5400 1601
Softball 1 $2,026 $155 $2,181 5400 5400 1601
Track, Head 2 $2,026 $155 $4,362 5400 5400 1601
Track, Assistant 2 $1,620 $124 $3,488 5400 5400 1601
Volleyball 1 $2,026 $155 $2,181 5400 5400 1601
Wrestling 1 $2,026 $155 $2,181 5400 5400 1601
Yearbook 1 $1,215 $93 $1,308 5300 5300 1602
To Be Assigned *** 3 $927 $71 $2,994 5300/5400 5300/5400 1601/1602
Total: Middle Schools 41 $58,435 $4,474 $62,909 *Principals have the discretion in determining which level to use based on the time and effort required of the sponsor(s).
**Coded as extracurricular due to frequency of pay. Coordinators are paid semi-monthly.
***TBA = new and/or different – cannot use for existing supplement except Robotics.
Note – Schools with the authorization of the School Board may pay additional supplements.
Specialty Programs
The supplemental pay amount is the amount entered into Workflow. (do not include FICA)
Activity Number
Supplemental
Pay Amount FICA Total
Middle School IB Program 1 $6,970 $533 $7,503
Other Middle School Specialty Programs** 1 $4,090 $313 $4,403
Middle: Math & Science Program (SES) * N/A N/A $3,234
Middle: IB Program (SES) N/A N/A $4,313
Elementary: Math & Science Program (SES) * N/A N/A $1,078
Elementary: Foreign Language Program (SES) * N/A N/A $539
High School Specialty Programs N/A N/A $63,470
STEM/Steam (SES) N/A N/A $10,000 Cedar Point & River Oaks
IBPYP (Professional Development) N/A N/A $5,132
*SES means Supplies, Equipment, and Services
**Note: $12,000 should be added to the Program Coordinator’s contract if the duties are performed in lieu of his/her assigned planning time. This
additional amount compensates the Coordinator for work performed above the normal 1.00 FTE contract teacher’s daily instruction time. For example, if
a tercher normally has 5 periods of instruction daily, one planning period, and one duty period, for a total of 7 periods, in order for the Coordinator to
receive the extra $12,000 compensation, he/she would have to give up their planning period each day and perform the duties required of the specialty
program.
Elementary Schools
The supplemental pay amount is the amount entered into Workflow. (do not include FICA)
Activity Number
Supplemental
Pay Amount FICA Total Unit Activity Object
SCA (Student Council) 1 $811 $62 $873 5300 5300 1602
Robotics 1 $811 $62 $873 5300 5300 1602
To Be Assigned * 2 $811 $62 $1,746 5300 5300 1602
Total: Elementary Schools 4 $3,244 $248 $3,492 *TBA = new and/or different – cannot use for existing supplement (SCA) except Robotics.
Note – Schools with the authorization of the School Board may pay additional supplements.
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70 August 2019
New Teacher Mentor Stipends – (These are paid semi-yearly by December 15 and May 15 by Student Learning & Professional Development)
Activity Number Supplemental Pay Amount FICA Total
Lead Teacher Mentor 1 $974 $75 $1,049
Beginning Teacher Mentor 1 $758 $58 $816
WinOcular Tip:
If the sport/activity is paid throughout the FY, enter Position Category: “Temporary” and Job Group: “Other”
If the sport/activity is paid on a specific date enter Position Category: “Temporary” and Job Group: “Coach”
Field Trips
A school can expect to pay at a rate of $28.00 per hour when planning field trips. This fee
covers the rent of the bus, driver, and gas.
Budgeting for a Cafeteria Hostess
Cafeteria Hostess FTEs are based on the hours worked per day. Use the chart below when
determining the number of FTEs for Cafeteria Hostess positions.
Conversion Chart: Hours per Day to FTE
2.0 hours per day = .27 FTE
2.5 hours per day = .33 FTE
3.0 hours per day = .40 FTE
3.5 hours per day = .47 FTE
4.0 hours per day = .53 FTE
4.5 hours per day = .60 FTE
Budget example: A school needs to budget for three Cafeteria Hostess’s:
#1 works 2.5 hours per day, which is .33 FTE
#2 works 3.0 hours per day, which is .40 FTE
#3 works 3.0 hours per day, which is .40 FTE
Total: 1.13 FTE
During the budget preparation cycle, if these were additional positions, the Budget Holder
would enter on the PB Department Position Form two separate lines for the above three
positions:
Unit Activity Appr. Position # Object/FTE FTE Count
0503 0503 Salary 50344X 1142E .33 1
0503 0503 Salary 50344X 1142F .40 2
Cafeteria
Hostess
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71 August 2019
Note the E at the end of the category which denotes a .33 FTE. Also note the F which
denotes a .40 FTE. It is imperative that the budget holder ensures that the object/FTE
matches the FTE desired. The search icon for the Obj/FTE column will provide the
options available. Scroll through until the desired FTE is found.
The amount calculated will include FICA. No other benefits are budgeted for Cafeteria
Hostess’s.
Positions: Management and Budgeting
Schools must use the School Personnel Budget Allocation Charts when budgeting and/or
moving salary/benefit funds for any positions. The charts are based on the calculated
average salary and benefits listed by position and contract length. The fiscal year is
divided into 10 date ranges, each of which provide the amount of funds required to cover
salary and benefits for each position from that date period to the end of the fiscal year.
Note each chart is 10% less than the previous.
When a change in positions results in an increase, decrease, or transfer after July 1, the
schools shall use the appropriate chart corresponding with the date range in which the
change takes place to complete a Transfer Budget (TB) form online to move the
appropriate amount of money to cover the increase, decrease (if approved), or to follow
the employee to his/her new unit.
In addition to the above TB, the department is required to:
• Complete a Personnel Requisition/Reduction Form (see instructions in the
WinOcular Workflow handbook); and
• Send an email to Budget Office personnel describing the situation.
If an employee is overstaffed, the school will be responsible for the position’s budget until
the employee is placed at another school. Use the appropriate charts located on pages
Error! Bookmark not defined.-Error! Bookmark not defined. to determine the budget
impact for the school overstaffing the position and the school receiving the position.
Transfer of Budget from Salary/Benefit Codes to Flexible Funds
There are several scenarios that a school can encounter which allows them to move salary
and benefit funds to their discretionary fund line items. At no time, however, can these
funds be moved without Budget Office approval.
After September 30, budget transfers (refunds) from position budgets are generally not
allowed. Exceptions may be made for events that occur beyond the control of the school
with the approval of the Director of Financial Services. Examples include a situation
where a school has been trying to fill a vacancy with no success due to a very limited
applicant pool. Another exception might be that the central office will not allow the school
to hire a replacement to fill a vacancy. In these cases, the school should request a refund
Positions
Management
Transfer of
Funds
Overstaffs
Budget Manual
72 August 2019
of budget from the vacant position via email explaining the situation. The Budget Office
will review the request and if approved, proceed with the transfer of funds. Proper
completion of online Workflow documentation is required for any position changes. No
requests will be accepted after November 15. There is never a refund when the vacancy is
being filled by a teacher on a temporary contract.
Allocation Charts
The following pages provide the charts needed to calculate any changes throughout the
year:
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73 August 2019
FY 2020 School Personnel Budget Allocation Chart
100%
01 Jul thru 30 Sep
Instructional Staff
Position
Object
Code
Salary
Budget
FICA
2100
7.65%
VRS
2210
16.88%
VRS
Custodian
5.96%
PWCS
Ret. 2220
0.822%
HMP
2300
12.16%
GLI
2400
1.31%
Total
Benefits
Total for
1.0 FTE
Sal / Bene.
Principal, Elem/Special (250) 1111 130,920 10,015 22,099 1,076 15,920 1,715 50,825 181,745
Principal, High School (250) 1111 156,600 11,980 26,434 1,287 19,043 2,051 60,795 217,395
Principal, Middle School (250) 1111 147,720 11,301 24,935 1,214 17,963 1,935 57,348 205,068
Assistant Principal, Elem (223) 1112 91,440 6,995 15,435 752 11,119 1,198 35,499 126,939
Assistant Principal, High (236) 1112 108,840 8,326 18,372 895 13,235 1,426 42,254 151,094
Assistant Principal, Middle (223) 1112 101,040 7,730 17,056 831 12,286 1,324 39,227 140,267
Administrative Coordinator (223) 1107 91,440 6,995 15,435 752 11,119 1,198 35,499 126,939
Guidance Director, Middle (223) 1122 74,280 5,682 12,538 611 9,032 973 28,836 103,116
Guidance Director, High (236) 1112 108,840 8,326 18,372 895 13,235 1,426 42,254 151,094
Librarian (200) 1121 66,600 5,095 11,242 547 8,099 872 25,855 92,455
School Counselor, Elem (195) 1122 64,920 4,966 10,958 534 7,894 850 25,202 90,122
School Counselor, MS/HS (200) 1122 66,600 5,095 11,242 547 8,099 872 25,855 92,455
Dir Student Activities, High (236) 1112 108,840 8,326 18,372 895 13,235 1,426 42,254 151,094
Teacher (195) 1120 64,920 4,966 10,958 534 7,894 850 25,202 90,122
Teacher (200) 1120 66,600 5,095 11,242 547 8,099 872 25,855 92,455
Teacher (209) 1120 69,600 5,324 11,748 572 8,463 912 27,019 96,619
Teacher (214) 1120 71,280 5,453 12,032 586 8,668 934 27,673 98,953
School Nurse (RN) (195) 1131 64,800 4,957 10,938 533 7,880 849 25,157 89,957
Psychologist (223) 1133 74,280 5,682 12,538 611 9,032 973 28,836 103,116
Social Worker (223) 1130 74,280 5,682 12,538 611 9,032 973 28,836 103,116
Teacher Assistant (188) 1140 24,240 1,854 4,092 199 2,948 318 9,411 33,651
Computer Technologist (188) 1145 35,880 2,745 6,057 295 4,363 470 13,930 49,810
Teacher on Special Assignment (195) 1115 64,920 4,966 10,958 534 7,894 850 25,202 90,122
Teacher on Special Assignment (200) 1115 66,600 5,095 11,242 547 8,099 872 25,855 92,455
Administrative Intern (200) 1115 66,600 5,095 11,242 547 8,099 872 25,855 92,455
Support Staff Object Salary FICA VRS
VRS
Cust. Retirement HMP GLI
Total
Ben. Total
Executive Secretary 1 (250) 1150 61,320 4,691 10,351 504 7,457 803 23,806 85,126
Bookkeeper 3 (250) 1150 61,320 4,691 10,351 504 7,457 803 23,806 85,126
Bookkeeper 2 (250) 1150 54,960 4,204 9,277 452 6,683 720 21,336 76,296
Secretary 1 (200) 1150 35,280 2,699 5,955 290 4,290 462 13,696 48,976
Secretary 2 (200) 1150 34,920 2,671 5,894 287 4,246 457 13,555 48,475
Secretary 2 (223) 1150 38,880 2,974 6,563 320 4,728 509 15,094 53,974
Secretary 2 (250) 1150 43,560 3,332 7,353 358 5,297 571 16,911 60,471
Bookkeeper 1 (223) 1150 38,880 2,974 6,563 320 4,728 509 15,094 53,974
Bookkeeper 1 (250) 1150 43,560 3,332 7,353 358 5,297 571 16,911 60,471
Registrar (250) 1150 43,560 3,332 7,353 358 5,297 571 16,911 60,471
Secretary 3 (223) 1150 49,080 3,755 8,285 403 5,968 643 19,054 68,134
Secretary 3 (250) 1150 54,960 4,204 9,277 452 6,683 720 21,336 76,296
Office Assistant (Copy Clerk) (195) 1150 28,920 2,212 4,882 238 3,517 379 11,228 40,148
Office Assistant (Receptionist) (250) 1150 37,080 2,837 6,259 305 4,509 486 14,396 51,476
Library Media Assistant (200) 1150 35,280 2,699 5,955 290 4,290 462 13,696 48,976
Safety & Sec Spec HS (250) 1148 80,880 6,187 13,653 665 9,835 1,060 31,400 112,280
Safety & Sec Spec MS (223) 1148 57,000 4,361 9,622 469 6,931 747 22,130 79,130
Security Aide (188) 1148 32,760 2,506 5,530 269 3,984 429 12,718 45,478
Custodial Manager 3 (250) 1190 54,960 4,204 3,276 452 6,683 720 15,335 70,295
Custodial Manager 2 (250) 1190 43,560 3,332 2,596 358 5,297 571 12,154 55,714
Custodial Manager 1 (250) 1190 44,040 3,369 2,625 362 5,355 577 12,288 56,328
Custodian 2 (250) 1190 34,560 2,644 2,060 284 4,202 453 9,643 44,203
Custodian 1 (250) 1190 28,680 2,194 1,709 236 3,487 376 8,002 36,682
Cafeteria Hostess (180) 1142 19,560 1,496 1,496 21,056
Clinic Attendant (180) 1141 23,160 1,772 3,909 190 2,816 303 8,990 32,150
Specialist, Occupational & PT (195) 1148 64,920 4,966 10,958 534 7,894 850 25,202 90,122
Sign Language Interpreter (195) 1148 64,920 4,966 10,958 534 7,894 850 25,202 90,122
Network Specialist 1 (200) 1148 44,040 3,369 7,434 362 5,355 577 17,097 61,137
Network Specialist 1 (223) 1148 49,080 3,755 8,285 403 5,968 643 19,054 68,134
Network Specialist 2 (200) 1148 49,080 3,755 8,285 403 5,968 643 19,054 68,134
Network Specialist 2 (223) 1148 54,720 4,186 9,237 450 6,654 717 21,244 75,964
Network Specialist 2 (250) 1148 61,320 4,691 10,351 504 7,457 803 23,806 85,126
Behavior Intervention Specialist (200) 1138 66,600 5,095 11,242 547 8,099 872 25,855 92,455
School Parent Liaison (200) 1148 44,040 3,369 7,434 362 5,355 577 17,097 61,137
Budget Manual
74 August 2019
FY 2020 School Personnel Budget Allocation Chart
90%
01 Oct thru 15 Oct
Instructional Staff
Position
Object
Code
Salary
Budget
FICA
2100
7.65%
VRS
2210
16.88%
VRS
Custodian
5.96%
PWCS
Ret. 2220
0.822%
HMP
2300
12.16%
GLI
2400
1.31%
Total
Benefits
Total for
1.0 FTE
Sal / Bene.
Principal, Elem/Special (250) 1111 117,828 9,014 19,889 969 14,328 1,544 45,744 163,572
Principal, High School (250) 1111 140,940 10,782 23,791 1,159 17,138 1,846 54,716 195,656
Principal, Middle School (250) 1111 132,948 10,171 22,442 1,093 16,166 1,742 51,614 184,562
Assistant Principal, Elem (223) 1112 82,296 6,296 13,892 676 10,007 1,078 31,949 114,245
Assistant Principal, High (236) 1112 97,956 7,494 16,535 805 11,911 1,283 38,028 135,984
Assistant Principal, Middle (223) 1112 90,936 6,957 15,350 747 11,058 1,191 35,303 126,239
Administrative Coordinator (223) 1107 82,296 6,296 13,892 676 10,007 1,078 31,949 114,245
Guidance Director, Middle (223) 1122 66,852 5,114 11,285 550 8,129 876 25,954 92,806
Guidance Director, High (236) 1112 97,956 7,494 16,535 805 11,911 1,283 38,028 135,984
Librarian (200) 1121 59,940 4,585 10,118 493 7,289 785 23,270 83,210
School Counselor, Elem (195) 1122 58,428 4,470 9,863 480 7,105 765 22,683 81,111
School Counselor, MS/HS (200) 1122 59,940 4,585 10,118 493 7,289 785 23,270 83,210
Dir Student Activities, High (236) 1112 97,956 7,494 16,535 805 11,911 1,283 38,028 135,984
Teacher (195) 1120 58,428 4,470 9,863 480 7,105 765 22,683 81,111
Teacher (200) 1120 59,940 4,585 10,118 493 7,289 785 23,270 83,210
Teacher (209) 1120 62,640 4,792 10,574 515 7,617 821 24,319 86,959
Teacher (214) 1120 64,152 4,908 10,829 527 7,801 840 24,905 89,057
School Nurse (RN) (195) 1131 58,320 4,461 9,844 479 7,092 764 22,640 80,960
Psychologist (223) 1133 66,852 5,114 11,285 550 8,129 876 25,954 92,806
Social Worker (223) 1130 66,852 5,114 11,285 550 8,129 876 25,954 92,806
Teacher Assistant (188) 1140 21,816 1,669 3,683 179 2,653 286 8,470 30,286
Computer Technologist (188) 1145 32,292 2,470 5,451 265 3,927 423 12,536 44,828
Teacher on Special Assignment (195) 1115 58,428 4,470 9,863 480 7,105 765 22,683 81,111
Teacher on Special Assignment (200) 1115 59,940 4,585 10,118 493 7,289 785 23,270 83,210
Administrative Intern (200) 1115 59,940 4,585 10,118 493 7,289 785 23,270 83,210
Support Staff Object Salary FICA VRS
VRS
Cust. Retirement HMP GLI
Total
Ben. Total
Executive Secretary 1 (250) 1150 55,188 4,222 9,316 454 6,711 723 21,426 76,614
Bookkeeper 3 (250) 1150 55,188 4,222 9,316 454 6,711 723 21,426 76,614
Bookkeeper 2 (250) 1150 49,464 3,784 8,350 407 6,015 648 19,204 68,668
Secretary 1 (200) 1150 31,752 2,429 5,360 261 3,861 416 12,327 44,079
Secretary 2 (200) 1150 31,428 2,404 5,305 258 3,822 412 12,201 43,629
Secretary 2 (223) 1150 34,992 2,677 5,907 288 4,255 458 13,585 48,577
Secretary 2 (250) 1150 39,204 2,999 6,618 322 4,767 514 15,220 54,424
Bookkeeper 1 (223) 1150 34,992 2,677 5,907 288 4,255 458 13,585 48,577
Bookkeeper 1 (250) 1150 39,204 2,999 6,618 322 4,767 514 15,220 54,424
Registrar (250) 1150 39,204 2,999 6,618 322 4,767 514 15,220 54,424
Secretary 3 (223) 1150 44,172 3,379 7,456 363 5,371 579 17,148 61,320
Secretary 3 (250) 1150 49,464 3,784 8,350 407 6,015 648 19,204 68,668
Office Assistant (Copy Clerk) (195) 1150 26,028 1,991 4,394 214 3,165 341 10,105 36,133
Office Assistant (Receptionist) (250) 1150 33,372 2,553 5,633 274 4,058 437 12,955 46,327
Library Media Assistant (200) 1150 31,752 2,429 5,360 261 3,861 416 12,327 44,079
Safety & Sec Spec HS (250) 1148 72,792 5,569 12,287 598 8,852 954 28,260 101,052
Safety & Sec Spec MS (223) 1148 51,300 3,924 8,659 422 6,238 672 19,915 71,215
Security Aide (188) 1148 29,484 2,256 4,977 242 3,585 386 11,446 40,930
Custodial Manager 3 (250) 1190 49,464 3,784 2,948 407 6,015 648 13,802 63,266
Custodial Manager 2 (250) 1190 39,204 2,999 2,337 322 4,767 514 10,939 50,143
Custodial Manager 1 (250) 1190 39,636 3,032 2,362 326 4,820 519 11,059 50,695
Custodian 2 (250) 1190 31,104 2,379 1,854 256 3,782 407 8,678 39,782
Custodian 1 (250) 1190 25,812 1,975 1,538 212 3,139 338 7,202 33,014
Cafeteria Hostess (180) 1142 17,604 1,347 1,347 18,951
Clinic Attendant (180) 1141 20,844 1,595 3,518 171 2,535 273 8,092 28,936
Specialist, Occupational & PT (195) 1148 58,428 4,470 9,863 480 7,105 765 22,683 81,111
Sign Language Interpreter (195) 1148 58,428 4,470 9,863 480 7,105 765 22,683 81,111
Network Specialist 1 (200) 1148 39,636 3,032 6,691 326 4,820 519 15,388 55,024
Network Specialist 1 (223) 1148 44,172 3,379 7,456 363 5,371 579 17,148 61,320
Network Specialist 2 (200) 1148 44,172 3,379 7,456 363 5,371 579 17,148 61,320
Network Specialist 2 (223) 1148 49,248 3,767 8,313 405 5,989 645 19,119 68,367
Network Specialist 2 (250) 1148 55,188 4,222 9,316 454 6,711 723 21,426 76,614
Behavior Intervention Specialist (200) 1138 59,940 4,585 10,118 493 7,289 785 23,270 83,210
School Parent Liaison (200) 1148 39,636 3,032 6,691 326 4,820 519 15,388 55,024
Budget Manual
75 August 2019
FY 2020 School Personnel Budget Allocation Chart
80%
16 Oct thru 15 Nov
Instructional Staff
Position
Object
Code
Salary
Budget
FICA
2100
7.65%
VRS
2210
16.88%
VRS
Custodian
5.96%
PWCS
Ret.
0.822%
HMP
2300
12.16%
GLI
2400
1.31%
Total
Benefits
Total for
1.0 FTE
Sal / Bene.
Principal, Elem/Special (250) 1111 104,736 8,012 17,679 861 12,736 1,372 40,660 145,396
Principal, High School (250) 1111 125,280 9,584 21,147 1,030 15,234 1,641 48,636 173,916
Principal, Middle School (250) 1111 118,176 9,040 19,948 971 14,370 1,548 45,877 164,053
Assistant Principal, Elem (223) 1112 73,152 5,596 12,348 601 8,895 958 28,398 101,550
Assistant Principal, High (236) 1112 87,072 6,661 14,698 716 10,588 1,141 33,804 120,876
Assistant Principal, Middle (223) 1112 80,832 6,184 13,644 664 9,829 1,059 31,380 112,212
Administrative Coordinator (223) 1107 73,152 5,596 12,348 601 8,895 958 28,398 101,550
Guidance Director, Middle (223) 1122 59,424 4,546 10,031 488 7,226 778 23,069 82,493
Guidance Director, High (236) 1112 87,072 6,661 14,698 716 10,588 1,141 33,804 120,876
Librarian (200) 1121 53,280 4,076 8,994 438 6,479 698 20,685 73,965
School Counselor, Elem (195) 1122 51,936 3,973 8,767 427 6,315 680 20,162 72,098
School Counselor, MS/HS (200) 1122 53,280 4,076 8,994 438 6,479 698 20,685 73,965
Dir Student Activities, High (236) 1112 87,072 6,661 14,698 716 10,588 1,141 33,804 120,876
Teacher (195) 1120 51,936 3,973 8,767 427 6,315 680 20,162 72,098
Teacher (200) 1120 53,280 4,076 8,994 438 6,479 698 20,685 73,965
Teacher (209) 1120 55,680 4,260 9,399 458 6,771 729 21,617 77,297
Teacher (214) 1120 57,024 4,362 9,626 469 6,934 747 22,138 79,162
School Nurse (RN) (195) 1131 51,840 3,966 8,751 426 6,304 679 20,126 71,966
Psychologist (223) 1133 59,424 4,546 10,031 488 7,226 778 23,069 82,493
Social Worker (223) 1130 59,424 4,546 10,031 488 7,226 778 23,069 82,493
Teacher Assistant (188) 1140 19,392 1,483 3,273 159 2,358 254 7,527 26,919
Computer Technologist (188) 1145 28,704 2,196 4,845 236 3,490 376 11,143 39,847
Teacher on Special Assignment (195) 1115 51,936 3,973 8,767 427 6,315 680 20,162 72,098
Teacher on Special Assignment (200) 1115 53,280 4,076 8,994 438 6,479 698 20,685 73,965
Administrative Intern (200) 1115 53,280 4,076 8,994 438 6,479 698 20,685 73,965
Support Staff Object Salary FICA VRS
VRS
Cust. Retirement HMP GLI
Total
Ben. Total
Executive Secretary 1 (250) 1150 49,056 3,753 8,281 403 5,965 643 19,045 68,101
Bookkeeper 3 (250) 1150 49,056 3,753 8,281 403 5,965 643 19,045 68,101
Bookkeeper 2 (250) 1150 43,968 3,364 7,422 361 5,347 576 17,070 61,038
Secretary 1 (200) 1150 28,224 2,159 4,764 232 3,432 370 10,957 39,181
Secretary 2 (200) 1150 27,936 2,137 4,716 230 3,397 366 10,846 38,782
Secretary 2 (223) 1150 31,104 2,379 5,250 256 3,782 407 12,074 43,178
Secretary 2 (250) 1150 34,848 2,666 5,882 286 4,238 457 13,529 48,377
Bookkeeper 1 (223) 1150 31,104 2,379 5,250 256 3,782 407 12,074 43,178
Bookkeeper 1 (250) 1150 34,848 2,666 5,882 286 4,238 457 13,529 48,377
Registrar (250) 1150 34,848 2,666 5,882 286 4,238 457 13,529 48,377
Secretary 3 (223) 1150 39,264 3,004 6,628 323 4,775 514 15,244 54,508
Secretary 3 (250) 1150 43,968 3,364 7,422 361 5,347 576 17,070 61,038
Office Assistant (Copy Clerk) (195) 1150 23,136 1,770 3,905 190 2,813 303 8,981 32,117
Office Assistant (Receptionist) (250) 1150 29,664 2,269 5,007 244 3,607 389 11,516 41,180
Library Media Assistant (200) 1150 28,224 2,159 4,764 232 3,432 370 10,957 39,181
Safety & Sec Spec HS (250) 1148 64,704 4,950 10,922 532 7,868 848 25,120 89,824
Safety & Sec Spec MS (223) 1148 45,600 3,488 7,697 375 5,545 597 17,702 63,302
Security Aide (188) 1148 26,208 2,005 4,424 215 3,187 343 10,174 36,382
Custodial Manager 3 (250) 1190 43,968 3,364 2,620 361 5,347 576 12,268 56,236
Custodial Manager 2 (250) 1190 34,848 2,666 2,077 286 4,238 457 9,724 44,572
Custodial Manager 1 (250) 1190 35,232 2,695 2,100 290 4,284 462 9,831 45,063
Custodian 2 (250) 1190 27,648 2,115 1,648 227 3,362 362 7,714 35,362
Custodian 1 (250) 1190 22,944 1,755 1,367 189 2,790 301 6,402 29,346
Cafeteria Hostess (180) 1142 15,648 1,197 1,197 16,845
Clinic Attendant (180) 1141 18,528 1,417 3,128 152 2,253 243 7,193 25,721
Specialist, Occupational & PT (195) 1148 51,936 3,973 8,767 427 6,315 680 20,162 72,098
Sign Language Interpreter (195) 1148 51,936 3,973 8,767 427 6,315 680 20,162 72,098
Network Specialist 1 (200) 1148 35,232 2,695 5,947 290 4,284 462 13,678 48,910
Network Specialist 1 (223) 1148 39,264 3,004 6,628 323 4,775 514 15,244 54,508
Network Specialist 2 (200) 1148 39,264 3,004 6,628 323 4,775 514 15,244 54,508
Network Specialist 2 (223) 1148 43,776 3,349 7,389 360 5,323 573 16,994 60,770
Network Specialist 2 (250) 1148 49,056 3,753 8,281 403 5,965 643 19,045 68,101
Behavior Intervention Specialist (200) 1138 53,280 4,076 8,994 438 6,479 698 20,685 73,965
School Parent Liaison (200) 1148 35,232 2,695 5,947 290 4,284 462 13,678 48,910
Budget Manual
76 August 2019
FY 2020 School Personnel Budget Allocation Chart
70%
16 Nov thru 15 Dec
Instructional Staff
Position
Object
Code
Salary
Budget
FICA
2100
7.65%
VRS
2210
16.88%
VRS
Custodian
5.96%
PWCS
Ret.
0.822%
HMP
2300
12.16%
GLI
2400
1.31%
Total
Benefits
Total for
1.0 FTE
Sal / Bene.
Principal, Elem/Special (250) 1111 91,644 7,011 15,470 753 11,144 1,201 35,579 127,223
Principal, High School (250) 1111 109,620 8,386 18,504 901 13,330 1,436 42,557 152,177
Principal, Middle School (250) 1111 103,404 7,910 17,455 850 12,574 1,355 40,144 143,548
Assistant Principal, Elem (223) 1112 64,008 4,897 10,805 526 7,783 839 24,850 88,858
Assistant Principal, High (236) 1112 76,188 5,828 12,861 626 9,264 998 29,577 105,765
Assistant Principal, Middle (223) 1112 70,728 5,411 11,939 581 8,601 927 27,459 98,187
Administrative Coordinator (223) 1107 64,008 4,897 10,805 526 7,783 839 24,850 88,858
Guidance Director, Middle (223) 1122 51,996 3,978 8,777 427 6,323 681 20,186 72,182
Guidance Director, High (236) 1112 76,188 5,828 12,861 626 9,264 998 29,577 105,765
Librarian (200) 1121 46,620 3,566 7,869 383 5,669 611 18,098 64,718
School Counselor, Elem (195) 1122 45,444 3,476 7,671 374 5,526 595 17,642 63,086
School Counselor, MS/HS (200) 1122 46,620 3,566 7,869 383 5,669 611 18,098 64,718
Dir Student Activities, High (236) 1112 76,188 5,828 12,861 626 9,264 998 29,577 105,765
Teacher (195) 1120 45,444 3,476 7,671 374 5,526 595 17,642 63,086
Teacher (200) 1120 46,620 3,566 7,869 383 5,669 611 18,098 64,718
Teacher (209) 1120 48,720 3,727 8,224 400 5,924 638 18,913 67,633
Teacher (214) 1120 49,896 3,817 8,422 410 6,067 654 19,370 69,266
School Nurse (RN) (195) 1131 45,360 3,470 7,657 373 5,516 594 17,610 62,970
Psychologist (223) 1133 51,996 3,978 8,777 427 6,323 681 20,186 72,182
Social Worker (223) 1130 51,996 3,978 8,777 427 6,323 681 20,186 72,182
Teacher Assistant (188) 1140 16,968 1,298 2,864 139 2,063 222 6,586 23,554
Computer Technologist (188) 1145 25,116 1,921 4,240 206 3,054 329 9,750 34,866
Teacher on Special Assignment (195) 1115 45,444 3,476 7,671 374 5,526 595 17,642 63,086
Teacher on Special Assignment (200) 1115 46,620 3,566 7,869 383 5,669 611 18,098 64,718
Administrative Intern (200) 1115 46,620 3,566 7,869 383 5,669 611 18,098 64,718
Support Staff Object Salary FICA VRS
VRS
Cust. Retirement HMP GLI
Total
Ben. Total
Executive Secretary 1 (250) 1150 42,924 3,284 7,246 353 5,220 562 16,665 59,589
Bookkeeper 3 (250) 1150 42,924 3,284 7,246 353 5,220 562 16,665 59,589
Bookkeeper 2 (250) 1150 38,472 2,943 6,494 316 4,678 504 14,935 53,407
Secretary 1 (200) 1150 24,696 1,889 4,169 203 3,003 324 9,588 34,284
Secretary 2 (200) 1150 24,444 1,870 4,126 201 2,972 320 9,489 33,933
Secretary 2 (223) 1150 27,216 2,082 4,594 224 3,309 357 10,566 37,782
Secretary 2 (250) 1150 30,492 2,333 5,147 251 3,708 399 11,838 42,330
Bookkeeper 1 (223) 1150 27,216 2,082 4,594 224 3,309 357 10,566 37,782
Bookkeeper 1 (250) 1150 30,492 2,333 5,147 251 3,708 399 11,838 42,330
Registrar (250) 1150 30,492 2,333 5,147 251 3,708 399 11,838 42,330
Secretary 3 (223) 1150 34,356 2,628 5,799 282 4,178 450 13,337 47,693
Secretary 3 (250) 1150 38,472 2,943 6,494 316 4,678 504 14,935 53,407
Office Assistant (Copy Clerk) (195) 1150 20,244 1,549 3,417 166 2,462 265 7,859 28,103
Office Assistant (Receptionist) (250) 1150 25,956 1,986 4,381 213 3,156 340 10,076 36,032
Library Media Assistant (200) 1150 24,696 1,889 4,169 203 3,003 324 9,588 34,284
Safety & Sec Spec HS (250) 1148 56,616 4,331 9,557 465 6,885 742 21,980 78,596
Safety & Sec Spec MS (223) 1148 39,900 3,052 6,735 328 4,852 523 15,490 55,390
Security Aide (188) 1148 22,932 1,754 3,871 189 2,789 300 8,903 31,835
Custodial Manager 3 (250) 1190 38,472 2,943 2,293 316 4,678 504 10,734 49,206
Custodial Manager 2 (250) 1190 30,492 2,333 1,817 251 3,708 399 8,508 39,000
Custodial Manager 1 (250) 1190 30,828 2,358 1,837 253 3,749 404 8,601 39,429
Custodian 2 (250) 1190 24,192 1,851 1,442 199 2,942 317 6,751 30,943
Custodian 1 (250) 1190 20,076 1,536 1,197 165 2,441 263 5,602 25,678
Cafeteria Hostess (180) 1142 13,692 1,047 1,047 14,739
Clinic Attendant (180) 1141 16,212 1,240 2,737 133 1,971 212 6,293 22,505
Specialist, Occupational & PT (195) 1148 45,444 3,476 7,671 374 5,526 595 17,642 63,086
Sign Language Interpreter (195) 1148 45,444 3,476 7,671 374 5,526 595 17,642 63,086
Network Specialist 1 (200) 1148 30,828 2,358 5,204 253 3,749 404 11,968 42,796
Network Specialist 1 (223) 1148 34,356 2,628 5,799 282 4,178 450 13,337 47,693
Network Specialist 2 (200) 1148 34,356 2,628 5,799 282 4,178 450 13,337 47,693
Network Specialist 2 (223) 1148 38,304 2,930 6,466 315 4,658 502 14,871 53,175
Network Specialist 2 (250) 1148 42,924 3,284 7,246 353 5,220 562 16,665 59,589
Behavior Intervention Specialist (200) 1138 46,620 3,566 7,869 383 5,669 611 18,098 64,718
School Parent Liaison (200) 1148 30,828 2,358 5,204 253 3,749 404 11,968 42,796
Budget Manual
77 August 2019
FY 2020 School Personnel Budget Allocation Chart
60%
16 Dec thru 15 Jan
Instructional Staff
Position
Object
Code
Salary
Budget
FICA
2100
7.65%
VRS
2210
16.88%
VRS
Custodian
5.96%
PWCS
Ret.
0.822%
HMP
2300
12.16%
GLI
2400
1.31%
Total
Benefits
Total for
1.0 FTE
Sal / Bene.
Principal, Elem/Special (250) 1111 78,552 6,009 13,260 646 9,552 1,029 30,496 109,048
Principal, High School (250) 1111 93,960 7,188 15,860 772 11,426 1,231 36,477 130,437
Principal, Middle School (250) 1111 88,632 6,780 14,961 729 10,778 1,161 34,409 123,041
Assistant Principal, Elem (223) 1112 54,864 4,197 9,261 451 6,671 719 21,299 76,163
Assistant Principal, High (236) 1112 65,304 4,996 11,023 537 7,941 855 25,352 90,656
Assistant Principal, Middle (223) 1112 60,624 4,638 10,233 498 7,372 794 23,535 84,159
Administrative Coordinator (223) 1107 54,864 4,197 9,261 451 6,671 719 21,299 76,163
Guidance Director, Middle (223) 1122 44,568 3,409 7,523 366 5,419 584 17,301 61,869
Guidance Director, High (236) 1112 65,304 4,996 11,023 537 7,941 855 25,352 90,656
Librarian (200) 1121 39,960 3,057 6,745 328 4,859 523 15,512 55,472
School Counselor, Elem (195) 1122 38,952 2,980 6,575 320 4,737 510 15,122 54,074
School Counselor, MS/HS (200) 1122 39,960 3,057 6,745 328 4,859 523 15,512 55,472
Dir Student Activities, High (236) 1112 65,304 4,996 11,023 537 7,941 855 25,352 90,656
Teacher (195) 1120 38,952 2,980 6,575 320 4,737 510 15,122 54,074
Teacher (200) 1120 39,960 3,057 6,745 328 4,859 523 15,512 55,472
Teacher (209) 1120 41,760 3,195 7,049 343 5,078 547 16,212 57,972
Teacher (214) 1120 42,768 3,272 7,219 352 5,201 560 16,604 59,372
School Nurse (RN) (195) 1131 38,880 2,974 6,563 320 4,728 509 15,094 53,974
Psychologist (223) 1133 44,568 3,409 7,523 366 5,419 584 17,301 61,869
Social Worker (223) 1130 44,568 3,409 7,523 366 5,419 584 17,301 61,869
Teacher Assistant (188) 1140 14,544 1,113 2,455 120 1,769 191 5,648 20,192
Computer Technologist (188) 1145 21,528 1,647 3,634 177 2,618 282 8,358 29,886
Teacher on Special Assignment (195) 1115 38,952 2,980 6,575 320 4,737 510 15,122 54,074
Teacher on Special Assignment (200) 1115 39,960 3,057 6,745 328 4,859 523 15,512 55,472
Administrative Intern (200) 1115 39,960 3,057 6,745 328 4,859 523 15,512 55,472
Support Staff Object Salary FICA VRS
VRS
Cust. Retirement HMP GLI
Total
Ben. Total
Executive Secretary 1 (250) 1150 36,792 2,815 6,210 302 4,474 482 14,283 51,075
Bookkeeper 3 (250) 1150 36,792 2,815 6,210 302 4,474 482 14,283 51,075
Bookkeeper 2 (250) 1150 32,976 2,523 5,566 271 4,010 432 12,802 45,778
Secretary 1 (200) 1150 21,168 1,619 3,573 174 2,574 277 8,217 29,385
Secretary 2 (200) 1150 20,952 1,603 3,537 172 2,548 274 8,134 29,086
Secretary 2 (223) 1150 23,328 1,785 3,938 192 2,837 306 9,058 32,386
Secretary 2 (250) 1150 26,136 1,999 4,412 215 3,178 342 10,146 36,282
Bookkeeper 1 (223) 1150 23,328 1,785 3,938 192 2,837 306 9,058 32,386
Bookkeeper 1 (250) 1150 26,136 1,999 4,412 215 3,178 342 10,146 36,282
Registrar (250) 1150 26,136 1,999 4,412 215 3,178 342 10,146 36,282
Secretary 3 (223) 1150 29,448 2,253 4,971 242 3,581 386 11,433 40,881
Secretary 3 (250) 1150 32,976 2,523 5,566 271 4,010 432 12,802 45,778
Office Assistant (Copy Clerk) (195) 1150 17,352 1,327 2,929 143 2,110 227 6,736 24,088
Office Assistant (Receptionist) (250) 1150 22,248 1,702 3,755 183 2,705 291 8,636 30,884
Library Media Assistant (200) 1150 21,168 1,619 3,573 174 2,574 277 8,217 29,385
Safety & Sec Spec HS (250) 1148 48,528 3,712 8,192 399 5,901 636 18,840 67,368
Safety & Sec Spec MS (223) 1148 34,200 2,616 5,773 281 4,159 448 13,277 47,477
Security Aide (188) 1148 19,656 1,504 3,318 162 2,390 257 7,631 27,287
Custodial Manager 3 (250) 1190 32,976 2,523 1,965 271 4,010 432 9,201 42,177
Custodial Manager 2 (250) 1190 26,136 1,999 1,558 215 3,178 342 7,292 33,428
Custodial Manager 1 (250) 1190 26,424 2,021 1,575 217 3,213 346 7,372 33,796
Custodian 2 (250) 1190 20,736 1,586 1,236 170 2,521 272 5,785 26,521
Custodian 1 (250) 1190 17,208 1,316 1,026 141 2,092 225 4,800 22,008
Cafeteria Hostess (180) 1142 11,736 898 898 12,634
Clinic Attendant (180) 1141 13,896 1,063 2,346 114 1,690 182 5,395 19,291
Specialist, Occupational & PT (195) 1148 38,952 2,980 6,575 320 4,737 510 15,122 54,074
Sign Language Interpreter (195) 1148 38,952 2,980 6,575 320 4,737 510 15,122 54,074
Network Specialist 1 (200) 1148 26,424 2,021 4,460 217 3,213 346 10,257 36,681
Network Specialist 1 (223) 1148 29,448 2,253 4,971 242 3,581 386 11,433 40,881
Network Specialist 2 (200) 1148 29,448 2,253 4,971 242 3,581 386 11,433 40,881
Network Specialist 2 (223) 1148 32,832 2,512 5,542 270 3,992 430 12,746 45,578
Network Specialist 2 (250) 1148 36,792 2,815 6,210 302 4,474 482 14,283 51,075
Behavior Intervention Specialist (200) 1138 39,960 3,057 6,745 328 4,859 523 15,512 55,472
School Parent Liaison (200) 1148 26,424 2,021 4,460 217 3,213 346 10,257 36,681
Budget Manual
78 August 2019
FY 2020 School Personnel Budget Allocation Chart
50%
16 Jan thru 15 Feb
Instructional Staff
Position
Object
Code
Salary
Budget
FICA
2100
7.65%
VRS
2210
16.88%
VRS
Custodian
5.96%
PWCS
Ret.
0.822%
HMP
2300
12.16%
GLI
2400
1.31%
Total
Benefits
Total for
1.0 FTE
Sal / Bene.
Principal, Elem/Special (250) 1111 65,460 5,008 11,050 538 7,960 858 25,414 90,874
Principal, High School (250) 1111 78,300 5,990 13,217 644 9,521 1,026 30,398 108,698
Principal, Middle School (250) 1111 73,860 5,650 12,468 607 8,981 968 28,674 102,534
Assistant Principal, Elem (223) 1112 45,720 3,498 7,718 376 5,560 599 17,751 63,471
Assistant Principal, High (236) 1112 54,420 4,163 9,186 447 6,617 713 21,126 75,546
Assistant Principal, Middle (223) 1112 50,520 3,865 8,528 415 6,143 662 19,613 70,133
Administrative Coordinator (223) 1107 45,720 3,498 7,718 376 5,560 599 17,751 63,471
Guidance Director, Middle (223) 1122 37,140 2,841 6,269 305 4,516 487 14,418 51,558
Guidance Director, High (236) 1112 54,420 4,163 9,186 447 6,617 713 21,126 75,546
Librarian (200) 1121 33,300 2,547 5,621 274 4,049 436 12,927 46,227
School Counselor, Elem (195) 1122 32,460 2,483 5,479 267 3,947 425 12,601 45,061
School Counselor, MS/HS (200) 1122 33,300 2,547 5,621 274 4,049 436 12,927 46,227
Dir Student Activities, High (236) 1112 54,420 4,163 9,186 447 6,617 713 21,126 75,546
Teacher (195) 1120 32,460 2,483 5,479 267 3,947 425 12,601 45,061
Teacher (200) 1120 33,300 2,547 5,621 274 4,049 436 12,927 46,227
Teacher (209) 1120 34,800 2,662 5,874 286 4,232 456 13,510 48,310
Teacher (214) 1120 35,640 2,726 6,016 293 4,334 467 13,836 49,476
School Nurse (RN) (195) 1131 32,400 2,479 5,469 266 3,940 424 12,578 44,978
Psychologist (223) 1133 37,140 2,841 6,269 305 4,516 487 14,418 51,558
Social Worker (223) 1130 37,140 2,841 6,269 305 4,516 487 14,418 51,558
Teacher Assistant (188) 1140 12,120 927 2,046 100 1,474 159 4,706 16,826
Computer Technologist (188) 1145 17,940 1,372 3,028 147 2,182 235 6,964 24,904
Teacher on Special Assignment (195) 1115 32,460 2,483 5,479 267 3,947 425 12,601 45,061
Teacher on Special Assignment (200) 1115 33,300 2,547 5,621 274 4,049 436 12,927 46,227
Administrative Intern (200) 1115 33,300 2,547 5,621 274 4,049 436 12,927 46,227
Support Staff Object Salary FICA VRS
VRS
Cust. Retirement HMP GLI
Total
Ben. Total
Executive Secretary 1 (250) 1150 30,660 2,345 5,175 252 3,728 402 11,902 42,562
Bookkeeper 3 (250) 1150 30,660 2,345 5,175 252 3,728 402 11,902 42,562
Bookkeeper 2 (250) 1150 27,480 2,102 4,639 226 3,342 360 10,669 38,149
Secretary 1 (200) 1150 17,640 1,349 2,978 145 2,145 231 6,848 24,488
Secretary 2 (200) 1150 17,460 1,336 2,947 144 2,123 229 6,779 24,239
Secretary 2 (223) 1150 19,440 1,487 3,281 160 2,364 255 7,547 26,987
Secretary 2 (250) 1150 21,780 1,666 3,676 179 2,648 285 8,454 30,234
Bookkeeper 1 (223) 1150 19,440 1,487 3,281 160 2,364 255 7,547 26,987
Bookkeeper 1 (250) 1150 21,780 1,666 3,676 179 2,648 285 8,454 30,234
Registrar (250) 1150 21,780 1,666 3,676 179 2,648 285 8,454 30,234
Secretary 3 (223) 1150 24,540 1,877 4,142 202 2,984 321 9,526 34,066
Secretary 3 (250) 1150 27,480 2,102 4,639 226 3,342 360 10,669 38,149
Office Assistant (Copy Clerk) (195) 1150 14,460 1,106 2,441 119 1,758 189 5,613 20,073
Office Assistant (Receptionist) (250) 1150 18,540 1,418 3,130 152 2,254 243 7,197 25,737
Library Media Assistant (200) 1150 17,640 1,349 2,978 145 2,145 231 6,848 24,488
Safety & Sec Spec HS (250) 1148 40,440 3,094 6,826 332 4,918 530 15,700 56,140
Safety & Sec Spec MS (223) 1148 28,500 2,180 4,811 234 3,466 373 11,064 39,564
Security Aide (188) 1148 16,380 1,253 2,765 135 1,992 215 6,360 22,740
Custodial Manager 3 (250) 1190 27,480 2,102 1,638 226 3,342 360 7,668 35,148
Custodial Manager 2 (250) 1190 21,780 1,666 1,298 179 2,648 285 6,076 27,856
Custodial Manager 1 (250) 1190 22,020 1,685 1,312 181 2,678 288 6,144 28,164
Custodian 2 (250) 1190 17,280 1,322 1,030 142 2,101 226 4,821 22,101
Custodian 1 (250) 1190 14,340 1,097 855 118 1,744 188 4,002 18,342
Cafeteria Hostess (180) 1142 9,780 748 748 10,528
Clinic Attendant (180) 1141 11,580 886 1,955 95 1,408 152 4,496 16,076
Specialist, Occupational & PT (195) 1148 32,460 2,483 5,479 267 3,947 425 12,601 45,061
Sign Language Interpreter (195) 1148 32,460 2,483 5,479 267 3,947 425 12,601 45,061
Network Specialist 1 (200) 1148 22,020 1,685 3,717 181 2,678 288 8,549 30,569
Network Specialist 1 (223) 1148 24,540 1,877 4,142 202 2,984 321 9,526 34,066
Network Specialist 2 (200) 1148 24,540 1,877 4,142 202 2,984 321 9,526 34,066
Network Specialist 2 (223) 1148 27,360 2,093 4,618 225 3,327 358 10,621 37,981
Network Specialist 2 (250) 1148 30,660 2,345 5,175 252 3,728 402 11,902 42,562
Behavior Intervention Specialist (200) 1138 33,300 2,547 5,621 274 4,049 436 12,927 46,227
School Parent Liaison (200) 1148 22,020 1,685 3,717 181 2,678 288 8,549 30,569
Budget Manual
79 August 2019
FY 2020 School Personnel Budget Allocation Chart
40%
16 Feb thru 15 Mar
Instructional Staff
Position
Object
Code
Salary
Budget
FICA
2100
7.65%
VRS
2210
16.88%
VRS
Custodian
5.96%
PWCS
Ret.
0.822%
HMP
2300
12.16%
GLI
2400
1.31%
Total
Benefits
Total for
1.0 FTE
Sal / Bene.
Principal, Elem/Special (250) 1111 52,368 4,006 8,840 430 6,368 686 20,330 72,698
Principal, High School (250) 1111 62,640 4,792 10,574 515 7,617 821 24,319 86,959
Principal, Middle School (250) 1111 59,088 4,520 9,974 486 7,185 774 22,939 82,027
Assistant Principal, Elem (223) 1112 36,576 2,798 6,174 301 4,448 479 14,200 50,776
Assistant Principal, High (236) 1112 43,536 3,331 7,349 358 5,294 570 16,902 60,438
Assistant Principal, Middle (223) 1112 40,416 3,092 6,822 332 4,915 529 15,690 56,106
Administrative Coordinator (223) 1107 36,576 2,798 6,174 301 4,448 479 14,200 50,776
Guidance Director, Middle (223) 1122 29,712 2,273 5,015 244 3,613 389 11,534 41,246
Guidance Director, High (236) 1112 43,536 3,331 7,349 358 5,294 570 16,902 60,438
Librarian (200) 1121 26,640 2,038 4,497 219 3,239 349 10,342 36,982
School Counselor, Elem (195) 1122 25,968 1,987 4,383 213 3,158 340 10,081 36,049
School Counselor, MS/HS (200) 1122 26,640 2,038 4,497 219 3,239 349 10,342 36,982
Dir Student Activities, High (236) 1112 43,536 3,331 7,349 358 5,294 570 16,902 60,438
Teacher (195) 1120 25,968 1,987 4,383 213 3,158 340 10,081 36,049
Teacher (200) 1120 26,640 2,038 4,497 219 3,239 349 10,342 36,982
Teacher (209) 1120 27,840 2,130 4,699 229 3,385 365 10,808 38,648
Teacher (214) 1120 28,512 2,181 4,813 234 3,467 374 11,069 39,581
School Nurse (RN) (195) 1131 25,920 1,983 4,375 213 3,152 340 10,063 35,983
Psychologist (223) 1133 29,712 2,273 5,015 244 3,613 389 11,534 41,246
Social Worker (223) 1130 29,712 2,273 5,015 244 3,613 389 11,534 41,246
Teacher Assistant (188) 1140 9,696 742 1,637 80 1,179 127 3,765 13,461
Computer Technologist (188) 1145 14,352 1,098 2,423 118 1,745 188 5,572 19,924
Teacher on Special Assignment (195) 1115 25,968 1,987 4,383 213 3,158 340 10,081 36,049
Teacher on Special Assignment (200) 1115 26,640 2,038 4,497 219 3,239 349 10,342 36,982
Administrative Intern (200) 1115 26,640 2,038 4,497 219 3,239 349 10,342 36,982
Support Staff Object Salary FICA VRS
VRS
Cust. Retirement HMP GLI
Total
Ben. Total
Executive Secretary 1 (250) 1150 24,528 1,876 4,140 202 2,983 321 9,522 34,050
Bookkeeper 3 (250) 1150 24,528 1,876 4,140 202 2,983 321 9,522 34,050
Bookkeeper 2 (250) 1150 21,984 1,682 3,711 181 2,673 288 8,535 30,519
Secretary 1 (200) 1150 14,112 1,080 2,382 116 1,716 185 5,479 19,591
Secretary 2 (200) 1150 13,968 1,069 2,358 115 1,699 183 5,424 19,392
Secretary 2 (223) 1150 15,552 1,190 2,625 128 1,891 204 6,038 21,590
Secretary 2 (250) 1150 17,424 1,333 2,941 143 2,119 228 6,764 24,188
Bookkeeper 1 (223) 1150 15,552 1,190 2,625 128 1,891 204 6,038 21,590
Bookkeeper 1 (250) 1150 17,424 1,333 2,941 143 2,119 228 6,764 24,188
Registrar (250) 1150 17,424 1,333 2,941 143 2,119 228 6,764 24,188
Secretary 3 (223) 1150 19,632 1,502 3,314 161 2,387 257 7,621 27,253
Secretary 3 (250) 1150 21,984 1,682 3,711 181 2,673 288 8,535 30,519
Office Assistant (Copy Clerk) (195) 1150 11,568 885 1,953 95 1,407 152 4,492 16,060
Office Assistant (Receptionist) (250) 1150 14,832 1,135 2,504 122 1,804 194 5,759 20,591
Library Media Assistant (200) 1150 14,112 1,080 2,382 116 1,716 185 5,479 19,591
Safety & Sec Spec HS (250) 1148 32,352 2,475 5,461 266 3,934 424 12,560 44,912
Safety & Sec Spec MS (223) 1148 22,800 1,744 3,849 187 2,772 299 8,851 31,651
Security Aide (188) 1148 13,104 1,002 2,212 108 1,593 172 5,087 18,191
Custodial Manager 3 (250) 1190 21,984 1,682 1,310 181 2,673 288 6,134 28,118
Custodial Manager 2 (250) 1190 17,424 1,333 1,038 143 2,119 228 4,861 22,285
Custodial Manager 1 (250) 1190 17,616 1,348 1,050 145 2,142 231 4,916 22,532
Custodian 2 (250) 1190 13,824 1,058 824 114 1,681 181 3,858 17,682
Custodian 1 (250) 1190 11,472 878 684 94 1,395 150 3,201 14,673
Cafeteria Hostess (180) 1142 7,824 599 599 8,423
Clinic Attendant (180) 1141 9,264 709 1,564 76 1,127 121 3,597 12,861
Specialist, Occupational & PT (195) 1148 25,968 1,987 4,383 213 3,158 340 10,081 36,049
Sign Language Interpreter (195) 1148 25,968 1,987 4,383 213 3,158 340 10,081 36,049
Network Specialist 1 (200) 1148 17,616 1,348 2,974 145 2,142 231 6,840 24,456
Network Specialist 1 (223) 1148 19,632 1,502 3,314 161 2,387 257 7,621 27,253
Network Specialist 2 (200) 1148 19,632 1,502 3,314 161 2,387 257 7,621 27,253
Network Specialist 2 (223) 1148 21,888 1,674 3,695 180 2,662 287 8,498 30,386
Network Specialist 2 (250) 1148 24,528 1,876 4,140 202 2,983 321 9,522 34,050
Behavior Intervention Specialist (200) 1138 26,640 2,038 4,497 219 3,239 349 10,342 36,982
School Parent Liaison (200) 1148 17,616 1,348 2,974 145 2,142 231 6,840 24,456
Budget Manual
80 August 2019
FY 2020 School Personnel Budget Allocation Chart
30%
16 Mar thru 15 Apr
Instructional Staff
Position
Object
Code
Salary
Budget
FICA
2100
7.65%
VRS
2210
16.88%
VRS
Custodian
5.96%
PWCS
Ret.
0.822%
HMP
2300
12.16%
GLI
2400
1.31%
Total
Benefits
Total for
1.0 FTE
Sal / Bene.
Principal, Elem/Special (250) 1111 39,276 3,005 6,630 323 4,776 515 15,249 54,525
Principal, High School (250) 1111 46,980 3,594 7,930 386 5,713 615 18,238 65,218
Principal, Middle School (250) 1111 44,316 3,390 7,481 364 5,389 581 17,205 61,521
Assistant Principal, Elem (223) 1112 27,432 2,099 4,631 225 3,336 359 10,650 38,082
Assistant Principal, High (236) 1112 32,652 2,498 5,512 268 3,970 428 12,676 45,328
Assistant Principal, Middle (223) 1112 30,312 2,319 5,117 249 3,686 397 11,768 42,080
Administrative Coordinator (223) 1107 27,432 2,099 4,631 225 3,336 359 10,650 38,082
Guidance Director, Middle (223) 1122 22,284 1,705 3,762 183 2,710 292 8,652 30,936
Guidance Director, High (236) 1112 32,652 2,498 5,512 268 3,970 428 12,676 45,328
Librarian (200) 1121 19,980 1,528 3,373 164 2,430 262 7,757 27,737
School Counselor, Elem (195) 1122 19,476 1,490 3,288 160 2,368 255 7,561 27,037
School Counselor, MS/HS (200) 1122 19,980 1,528 3,373 164 2,430 262 7,757 27,737
Dir Student Activities, High (236) 1112 32,652 2,498 5,512 268 3,970 428 12,676 45,328
Teacher (195) 1120 19,476 1,490 3,288 160 2,368 255 7,561 27,037
Teacher (200) 1120 19,980 1,528 3,373 164 2,430 262 7,757 27,737
Teacher (209) 1120 20,880 1,597 3,525 172 2,539 274 8,107 28,987
Teacher (214) 1120 21,384 1,636 3,610 176 2,600 280 8,302 29,686
School Nurse (RN) (195) 1131 19,440 1,487 3,281 160 2,364 255 7,547 26,987
Psychologist (223) 1133 22,284 1,705 3,762 183 2,710 292 8,652 30,936
Social Worker (223) 1130 22,284 1,705 3,762 183 2,710 292 8,652 30,936
Teacher Assistant (188) 1140 7,272 556 1,228 60 884 95 2,823 10,095
Computer Technologist (188) 1145 10,764 823 1,817 88 1,309 141 4,178 14,942
Teacher on Special Assignment (195) 1115 19,476 1,490 3,288 160 2,368 255 7,561 27,037
Teacher on Special Assignment (200) 1115 19,980 1,528 3,373 164 2,430 262 7,757 27,737
Administrative Intern (200) 1115 19,980 1,528 3,373 164 2,430 262 7,757 27,737
Support Staff Object Salary FICA VRS
VRS
Cust. Retirement HMP GLI
Total
Ben. Total
Executive Secretary 1 (250) 1150 18,396 1,407 3,105 151 2,237 241 7,141 25,537
Bookkeeper 3 (250) 1150 18,396 1,407 3,105 151 2,237 241 7,141 25,537
Bookkeeper 2 (250) 1150 16,488 1,261 2,783 136 2,005 216 6,401 22,889
Secretary 1 (200) 1150 10,584 810 1,787 87 1,287 139 4,110 14,694
Secretary 2 (200) 1150 10,476 801 1,768 86 1,274 137 4,066 14,542
Secretary 2 (223) 1150 11,664 892 1,969 96 1,418 153 4,528 16,192
Secretary 2 (250) 1150 13,068 1,000 2,206 107 1,589 171 5,073 18,141
Bookkeeper 1 (223) 1150 11,664 892 1,969 96 1,418 153 4,528 16,192
Bookkeeper 1 (250) 1150 13,068 1,000 2,206 107 1,589 171 5,073 18,141
Registrar (250) 1150 13,068 1,000 2,206 107 1,589 171 5,073 18,141
Secretary 3 (223) 1150 14,724 1,126 2,485 121 1,790 193 5,715 20,439
Secretary 3 (250) 1150 16,488 1,261 2,783 136 2,005 216 6,401 22,889
Office Assistant (Copy Clerk) (195) 1150 8,676 664 1,465 71 1,055 114 3,369 12,045
Office Assistant (Receptionist) (250) 1150 11,124 851 1,878 91 1,353 146 4,319 15,443
Library Media Assistant (200) 1150 10,584 810 1,787 87 1,287 139 4,110 14,694
Safety & Sec Spec HS (250) 1148 24,264 1,856 4,096 199 2,951 318 9,420 33,684
Safety & Sec Spec MS (223) 1148 17,100 1,308 2,886 141 2,079 224 6,638 23,738
Security Aide (188) 1148 9,828 752 1,659 81 1,195 129 3,816 13,644
Custodial Manager 3 (250) 1190 16,488 1,261 983 136 2,005 216 4,601 21,089
Custodial Manager 2 (250) 1190 13,068 1,000 779 107 1,589 171 3,646 16,714
Custodial Manager 1 (250) 1190 13,212 1,011 787 109 1,607 173 3,687 16,899
Custodian 2 (250) 1190 10,368 793 618 85 1,261 136 2,893 13,261
Custodian 1 (250) 1190 8,604 658 513 71 1,046 113 2,401 11,005
Cafeteria Hostess (180) 1142 5,868 449 449 6,317
Clinic Attendant (180) 1141 6,948 532 1,173 57 845 91 2,698 9,646
Specialist, Occupational & PT (195) 1148 19,476 1,490 3,288 160 2,368 255 7,561 27,037
Sign Language Interpreter (195) 1148 19,476 1,490 3,288 160 2,368 255 7,561 27,037
Network Specialist 1 (200) 1148 13,212 1,011 2,230 109 1,607 173 5,130 18,342
Network Specialist 1 (223) 1148 14,724 1,126 2,485 121 1,790 193 5,715 20,439
Network Specialist 2 (200) 1148 14,724 1,126 2,485 121 1,790 193 5,715 20,439
Network Specialist 2 (223) 1148 16,416 1,256 2,771 135 1,996 215 6,373 22,789
Network Specialist 2 (250) 1148 18,396 1,407 3,105 151 2,237 241 7,141 25,537
Behavior Intervention Specialist (200) 1138 19,980 1,528 3,373 164 2,430 262 7,757 27,737
School Parent Liaison (200) 1148 13,212 1,011 2,230 109 1,607 173 5,130 18,342
Budget Manual
81 August 2019
FY 2020 School Personnel Budget Allocation Chart
20%
16 Apr thru 15 May
Instructional Staff
Position
Object
Code
Salary
Budget
FICA
2100
7.65%
VRS
2210
16.88%
VRS
Custodian
5.96%
PWCS
Ret.
0.822%
HMP
2300
12.16%
GLI
2400
1.31%
Total
Benefits
Total for
1.0 FTE
Sal / Bene.
Principal, Elem/Special (250) 1111 26,184 2,003 4,420 215 3,184 343 10,165 36,349
Principal, High School (250) 1111 31,320 2,396 5,287 257 3,809 410 12,159 43,479
Principal, Middle School (250) 1111 29,544 2,260 4,987 243 3,593 387 11,470 41,014
Assistant Principal, Elem (223) 1112 18,288 1,399 3,087 150 2,224 240 7,100 25,388
Assistant Principal, High (236) 1112 21,768 1,665 3,674 179 2,647 285 8,450 30,218
Assistant Principal, Middle (223) 1112 20,208 1,546 3,411 166 2,457 265 7,845 28,053
Administrative Coordinator (223) 1107 18,288 1,399 3,087 150 2,224 240 7,100 25,388
Guidance Director, Middle (223) 1122 14,856 1,136 2,508 122 1,806 195 5,767 20,623
Guidance Director, High (236) 1112 21,768 1,665 3,674 179 2,647 285 8,450 30,218
Librarian (200) 1121 13,320 1,019 2,248 109 1,620 174 5,170 18,490
School Counselor, Elem (195) 1122 12,984 993 2,192 107 1,579 170 5,041 18,025
School Counselor, MS/HS (200) 1122 13,320 1,019 2,248 109 1,620 174 5,170 18,490
Dir Student Activities, High (236) 1112 21,768 1,665 3,674 179 2,647 285 8,450 30,218
Teacher (195) 1120 12,984 993 2,192 107 1,579 170 5,041 18,025
Teacher (200) 1120 13,320 1,019 2,248 109 1,620 174 5,170 18,490
Teacher (209) 1120 13,920 1,065 2,350 114 1,693 182 5,404 19,324
Teacher (214) 1120 14,256 1,091 2,406 117 1,734 187 5,535 19,791
School Nurse (RN) (195) 1131 12,960 991 2,188 107 1,576 170 5,032 17,992
Psychologist (223) 1133 14,856 1,136 2,508 122 1,806 195 5,767 20,623
Social Worker (223) 1130 14,856 1,136 2,508 122 1,806 195 5,767 20,623
Teacher Assistant (188) 1140 4,848 371 818 40 590 64 1,883 6,731
Computer Technologist (188) 1145 7,176 549 1,211 59 873 94 2,786 9,962
Teacher on Special Assignment (195) 1115 12,984 993 2,192 107 1,579 170 5,041 18,025
Teacher on Special Assignment (200) 1115 13,320 1,019 2,248 109 1,620 174 5,170 18,490
Administrative Intern (200) 1115 13,320 1,019 2,248 109 1,620 174 5,170 18,490
Support Staff Object Salary FICA VRS
VRS
Cust. Retirement HMP GLI
Total
Ben. Total
Executive Secretary 1 (250) 1150 12,264 938 2,070 101 1,491 161 4,761 17,025
Bookkeeper 3 (250) 1150 12,264 938 2,070 101 1,491 161 4,761 17,025
Bookkeeper 2 (250) 1150 10,992 841 1,855 90 1,337 144 4,267 15,259
Secretary 1 (200) 1150 7,056 540 1,191 58 858 92 2,739 9,795
Secretary 2 (200) 1150 6,984 534 1,179 57 849 91 2,710 9,694
Secretary 2 (223) 1150 7,776 595 1,313 64 946 102 3,020 10,796
Secretary 2 (250) 1150 8,712 666 1,471 72 1,059 114 3,382 12,094
Bookkeeper 1 (223) 1150 7,776 595 1,313 64 946 102 3,020 10,796
Bookkeeper 1 (250) 1150 8,712 666 1,471 72 1,059 114 3,382 12,094
Registrar (250) 1150 8,712 666 1,471 72 1,059 114 3,382 12,094
Secretary 3 (223) 1150 9,816 751 1,657 81 1,194 129 3,812 13,628
Secretary 3 (250) 1150 10,992 841 1,855 90 1,337 144 4,267 15,259
Office Assistant (Copy Clerk) (195) 1150 5,784 442 976 48 703 76 2,245 8,029
Office Assistant (Receptionist) (250) 1150 7,416 567 1,252 61 902 97 2,879 10,295
Library Media Assistant (200) 1150 7,056 540 1,191 58 858 92 2,739 9,795
Safety & Sec Spec HS (250) 1148 16,176 1,237 2,731 133 1,967 212 6,280 22,456
Safety & Sec Spec MS (223) 1148 11,400 872 1,924 94 1,386 149 4,425 15,825
Security Aide (188) 1148 6,552 501 1,106 54 797 86 2,544 9,096
Custodial Manager 3 (250) 1190 10,992 841 655 90 1,337 144 3,067 14,059
Custodial Manager 2 (250) 1190 8,712 666 519 72 1,059 114 2,430 11,142
Custodial Manager 1 (250) 1190 8,808 674 525 72 1,071 115 2,457 11,265
Custodian 2 (250) 1190 6,912 529 412 57 840 91 1,929 8,841
Custodian 1 (250) 1190 5,736 439 342 47 697 75 1,600 7,336
Cafeteria Hostess (180) 1142 3,912 299 299 4,211
Clinic Attendant (180) 1141 4,632 354 782 38 563 61 1,798 6,430
Specialist, Occupational & PT (195) 1148 12,984 993 2,192 107 1,579 170 5,041 18,025
Sign Language Interpreter (195) 1148 12,984 993 2,192 107 1,579 170 5,041 18,025
Network Specialist 1 (200) 1148 8,808 674 1,487 72 1,071 115 3,419 12,227
Network Specialist 1 (223) 1148 9,816 751 1,657 81 1,194 129 3,812 13,628
Network Specialist 2 (200) 1148 9,816 751 1,657 81 1,194 129 3,812 13,628
Network Specialist 2 (223) 1148 10,944 837 1,847 90 1,331 143 4,248 15,192
Network Specialist 2 (250) 1148 12,264 938 2,070 101 1,491 161 4,761 17,025
Behavior Intervention Specialist (200) 1138 13,320 1,019 2,248 109 1,620 174 5,170 18,490
School Parent Liaison (200) 1148 8,808 674 1,487 72 1,071 115 3,419 12,227
Budget Manual
82 August 2019
FY 2020 School Personnel Budget Allocation Chart
10%
16 May thru 30 Jun
Instructional Staff
Position
Object
Code
Salary
Budget
FICA
2100
7.65%
VRS
2210
16.88%
VRS
Custodian
5.96%
PWCS
Ret.
0.822%
HMP
2300
12.16%
GLI
2400
1.31%
Total
Benefits
Total for
1.0 FTE
Sal / Bene.
Principal, Elem/Special (250) 1111 13,092 1,002 2,210 108 1,592 172 5,084 18,176
Principal, High School (250) 1111 15,660 1,198 2,643 129 1,904 205 6,079 21,739
Principal, Middle School (250) 1111 14,772 1,130 2,494 121 1,796 194 5,735 20,507
Assistant Principal, Elem (223) 1112 9,144 700 1,544 75 1,112 120 3,551 12,695
Assistant Principal, High (236) 1112 10,884 833 1,837 89 1,323 143 4,225 15,109
Assistant Principal, Middle (223) 1112 10,104 773 1,706 83 1,229 132 3,923 14,027
Administrative Coordinator (223) 1107 9,144 700 1,544 75 1,112 120 3,551 12,695
Guidance Director, Middle (223) 1122 7,428 568 1,254 61 903 97 2,883 10,311
Guidance Director, High (236) 1112 10,884 833 1,837 89 1,323 143 4,225 15,109
Librarian (200) 1121 6,660 509 1,124 55 810 87 2,585 9,245
School Counselor, Elem (195) 1122 6,492 497 1,096 53 789 85 2,520 9,012
School Counselor, MS/HS (200) 1122 6,660 509 1,124 55 810 87 2,585 9,245
Dir Student Activities, High (236) 1112 10,884 833 1,837 89 1,323 143 4,225 15,109
Teacher (195) 1120 6,492 497 1,096 53 789 85 2,520 9,012
Teacher (200) 1120 6,660 509 1,124 55 810 87 2,585 9,245
Teacher (209) 1120 6,960 532 1,175 57 846 91 2,701 9,661
Teacher (214) 1120 7,128 545 1,203 59 867 93 2,767 9,895
School Nurse (RN) (195) 1131 6,480 496 1,094 53 788 85 2,516 8,996
Psychologist (223) 1133 7,428 568 1,254 61 903 97 2,883 10,311
Social Worker (223) 1130 7,428 568 1,254 61 903 97 2,883 10,311
Teacher Assistant (188) 1140 2,424 185 409 20 295 32 941 3,365
Computer Technologist (188) 1145 3,588 274 606 29 436 47 1,392 4,980
Teacher on Special Assignment (195) 1115 6,492 497 1,096 53 789 85 2,520 9,012
Teacher on Special Assignment (200) 1115 6,660 509 1,124 55 810 87 2,585 9,245
Administrative Intern (200) 1115 6,660 509 1,124 55 810 87 2,585 9,245
Support Staff Object Salary FICA VRS
VRS
Cust. Retirement HMP GLI
Total
Ben. Total
Executive Secretary 1 (250) 1150 6,132 469 1,035 50 746 80 2,380 8,512
Bookkeeper 3 (250) 1150 6,132 469 1,035 50 746 80 2,380 8,512
Bookkeeper 2 (250) 1150 5,496 420 928 45 668 72 2,133 7,629
Secretary 1 (200) 1150 3,528 270 596 29 429 46 1,370 4,898
Secretary 2 (200) 1150 3,492 267 589 29 425 46 1,356 4,848
Secretary 2 (223) 1150 3,888 297 656 32 473 51 1,509 5,397
Secretary 2 (250) 1150 4,356 333 735 36 530 57 1,691 6,047
Bookkeeper 1 (223) 1150 3,888 297 656 32 473 51 1,509 5,397
Bookkeeper 1 (250) 1150 4,356 333 735 36 530 57 1,691 6,047
Registrar (250) 1150 4,356 333 735 36 530 57 1,691 6,047
Secretary 3 (223) 1150 4,908 375 828 40 597 64 1,904 6,812
Secretary 3 (250) 1150 5,496 420 928 45 668 72 2,133 7,629
Office Assistant (Copy Clerk) (195) 1150 2,892 221 488 24 352 38 1,123 4,015
Office Assistant (Receptionist) (250) 1150 3,708 284 626 30 451 49 1,440 5,148
Library Media Assistant (200) 1150 3,528 270 596 29 429 46 1,370 4,898
Safety & Sec Spec HS (250) 1148 8,088 619 1,365 66 984 106 3,140 11,228
Safety & Sec Spec MS (223) 1148 5,700 436 962 47 693 75 2,213 7,913
Security Aide (188) 1148 3,276 251 553 27 398 43 1,272 4,548
Custodial Manager 3 (250) 1190 5,496 420 328 45 668 72 1,533 7,029
Custodial Manager 2 (250) 1190 4,356 333 260 36 530 57 1,216 5,572
Custodial Manager 1 (250) 1190 4,404 337 262 36 536 58 1,229 5,633
Custodian 2 (250) 1190 3,456 264 206 28 420 45 963 4,419
Custodian 1 (250) 1190 2,868 219 171 24 349 38 801 3,669
Cafeteria Hostess (180) 1142 1,956 150 150 2,106
Clinic Attendant (180) 1141 2,316 177 391 19 282 30 899 3,215
Specialist, Occupational & PT (195) 1148 6,492 497 1,096 53 789 85 2,520 9,012
Sign Language Interpreter (195) 1148 6,492 497 1,096 53 789 85 2,520 9,012
Network Specialist 1 (200) 1148 4,404 337 743 36 536 58 1,710 6,114
Network Specialist 1 (223) 1148 4,908 375 828 40 597 64 1,904 6,812
Network Specialist 2 (200) 1148 4,908 375 828 40 597 64 1,904 6,812
Network Specialist 2 (223) 1148 5,472 419 924 45 665 72 2,125 7,597
Network Specialist 2 (250) 1148 6,132 469 1,035 50 746 80 2,380 8,512
Behavior Intervention Specialist (200) 1138 6,660 509 1,124 55 810 87 2,585 9,245
School Parent Liaison (200) 1148 4,404 337 743 36 536 58 1,710 6,114
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83 August 2019
Central Office
This section will focus on the budgeting particulars required specifically for central office
departments. Some of the requirements have been touched upon in earlier sections but will
be briefly reviewed to complete the full budget cycle within this section. However, it is the
budget holders’ responsibility to become familiar with all of the content found within the
Budget Manual.
A brief synopsis of the budget process begins with the planning phase; each of the central
office departments should review their department’s strategies and goals for the next fiscal
year. This process is not as formal as the schools strategic planning process and generally
is left up to the associate superintendent for the central office function. However, it is
recommended that each office review how they can individually help achieve or support
schools in achieving both their School’s Plan and the Division’s Strategic Plan. It is the
responsibility of the budget holder to discuss with their associate superintendent and know
what is expected of their department with regard to strategic planning.
During the planning phase, it is the responsibility of the central office budget holder to:
• Review both the Division’s Strategic Plan and individual departments performance
measures and revise performance measures where necessary;
• Prepare the proposed budget based on the allocation received and the resources
identified for future needs; and
• Ensure the proposed budget reflects the department’s future goals and balances
with the allocation.
As information is updated throughout the year, the budget holders modify their proposed
budget into their approved budget. The budget holders should ensure their budgets remain
aligned with the Division’s Strategic Plan and continues to balance with the adjusted
allocation. After September 30 of each year, actual student enrollment drives the revised
budget.
Central Office Departments Responsibilities
Under site-based management, the resources available to the School Division are allocated
among both the schools and the central office support operations. These allocations are
based on clearly defined roles and responsibilities. Control, use, responsibility, and
accountability for resources associated with specific functions are assigned to whichever
school or central office operation received the resource.
Budget
Process
Synopsis
Areas of
Responsibility
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84 August 2019
For example, responsibility of the central office departments includes, but is not limited to,
the following functions:
Responsibility Areas of Inclusion
Instructional Staff • Psychologists
• Visiting Teachers
• Social Workers
• School Nurse
• Attendance Personnel
• Gifted and Talented Recourse Teachers (K-3)
• Itinerant Special Education Teachers (Hearing
Impaired Resource, Occupational Therapist,
Physical Therapist, Speech Resource, Vision
Impaired Recourse, and Interpreters)
• Title I Instruction Staff
• Elementary Strings Teachers
Support Staff • Cafeteria Staff
• Maintenance Personnel
• Technology Support Specialist
Substitutes • School instructional staff for long-term illness
more than four consecutive days (reference page
58)
• School instructional staff for absences in
support of activities initiated and required by
central office departments
Overtime • Overtime for Divisionwide custodial cleaning
service
• Overtime for community use activities
Supplies & Materials • Maintenance supplies and materials for
standardized, Division approved equipment
• Required Divisionwide publications and forms
• Cafeteria supplies and materials
• Mandatory testing and assessment materials
• Supplies and materials for Title I program
Library Materials • State and county film and audio-visual loan
materials
• Central professional library materials
Staff Development • Costs and fees for contract courses
• Tuition reimbursement
• Costs related to mandated Divisionwide staff
development activities
• Costs related to Divisionwide curriculum
development activities
Areas of
Responsibility
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85 August 2019
Responsibility Areas of Inclusion
Field Trips & Transportation • Student transportation to and from school
• Special busing for educational programs outside
of the base school
Mileage Reimbursement • Mileage reimbursement for specialists and
itinerants employed by central office
departments
• Mileage reimbursement for activities initiated
by central office departments
Printing, Binding, &
Publishing Services • Mandated standard parent handbooks
• Standard Division forms including student
discipline referrals, interim reports, and
elementary report cards
• Code of Behavior
Equipment & Furniture
(Additional & Replacement) • Cafeteria kitchen equipment and furniture
• Vehicles for driver education
• Data processing equipment required for
connection with the central mainframe computer
network
• Lighting and mechanical systems for the school
building
Maintenance & Utilities • Repair and maintenance of standard equipment
• Repair and maintenance of school buildings and
grounds
• Utilities
• Contractual maintenance, repair and service
agreements for musical instruments, data
processing equipment, laboratory equipment,
and other specialized equipment
• Snow removal for roads and parking areas
Other Services & Fees • Tuition for students attending residential
schools
• Accreditation expenses and fees
• General liability, fire, and property insurance
• Homebound instruction
• Adult Education, Alternative Education, and
central Summer School programs
Areas of
Responsibility
Budget Manual
86 August 2019
Responsibility Areas of Inclusion
Benefits for Central Office
Department Employees • Social Security for all eligible administrators,
instructional, and support staff
• Virginia Retirement System benefits for all
eligible administrators, instructional, and
support staff
• Prince William County Public Schools
Supplemental Retirement benefits for all
eligible administrators, instructional, and
support staff
• Health Insurance benefits for all eligible
administrators, instructional, and support staff
• Social Security benefits for non-salary
compensation including straight time pay,
overtime, substitutes, supplemental pay, and
temporary employees
• Group Life Insurance (GLI) benefits for all
eligible administrators, instructional, and
support staff
Budget Management Procedures
There are several types of management issues central office departments will encounter.
This section lays out some of the guidelines and restrictions that should be considered
during the management and budget process.
Surplus/Deficit Funds
The School Division is currently authorized to “carry-over” approximately 1% of the
approved budgeted funds from FY 2019 to FY 2020. This amount is authorized by the
Board of County Supervisors to enable the School Board to close a fiscal year without
incurring an over-all deficit balance. The School Board is required to expend all other
funds appropriated for a fiscal year for expenses incurred during that fiscal year.
The maximum “carry-over” funds for central office departments is the lesser of (1) the
budget balance remaining in flex after all expenses have been posted at the end of the fiscal
year; or (2) 1% of the total approved budget rounded up to the nearest $1,000. An
example of this calculation is as follows.
Approved Budget = $6,627,090.00
1% (.01) X $66,270.90 = $66,270.90
Maximum Carryover = $67,000.00
Areas of
Responsibility
Budget Manual
87 August 2019
If a department closes the fiscal year with a deficit balance, the deficit will be carried over
to the next fiscal year. It is the department’s responsibility to submit a plan for the
elimination of the deficit. Refer to page 14.
Flexibility in Expenditures
The central office budget holder is responsible for the proper budgeting and management
of expenditures for all resources allocated to their department. This responsibility includes
ensuring that expenditures and transfers are recorded using the proper unit, activity, and
object codes.
The budget holder does have some flexibility to transfer budgeted funds or expenditures in
order to respond to changing program requirements. The budget holder has the authority to
approve the transfer of budgeted funds or expenditures with the following exceptions:
• Transfers of budgeted monies from one fund to another fund (i.e., Operating
Fund—001 to Construction Fund—007) require the prior approval of the associate
superintendent, Superintendent, School Board, and Board of County Supervisors;
and
• Central office departments are not permitted to transfer budgeted funds from
salaries and benefits for vacant positions after July 1.
Additional Revenue
If a department receives additional revenue from either state, federal, or local grants or
other funding initiatives, the funds must be properly recorded and budgeted. It is the
responsibility of the budget holder to notify the appropriate associate superintendent prior
to accepting funds. An Expense Budget Transfer Request form is required for this
transaction.
Budget Reallocations
Budget reallocations are the transfer of budgeted funds from one account code to another.
The primary reason for transferring budgeted funds is to ensure that sufficient funds are
available in an account prior to charging expenditures. It may also be utilized to provide
additional funds should an account code be overspent due to a price change.
Budget holders may initiate transfers of budgeted funds within their respective agency by
entering a Transfer Budget (TB) online. The Budget Office approves transfers online
primarily to maintain the distinction between salary and non-salary accounts.
Expense Budget Transfer (EB): A transaction that is used to modify budget authority in a
specific account. This transaction can be used to set up an account, modify the budget
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88 August 2019
authority that is currently in a given account, increase or decrease (amend) the budget
authority that exists in a specific account, or transfer budget authority between accounts.
This transaction may be used without regard to the actual expense activity in a given
account. It is inappropriate to have a negative balance in a budget account. An Expense
Budget Transfer Request Form (EB1) is used to transfer budgeted funds between
school/departments and to modify a schools/departments budget. The completed form is
submitted to the Supervisor of Budget for approval and posting.
Expenditure Transfers
Journal Voucher (JV): A transaction that is used to correct or modify a transaction related
to actual expenditures that was either incomplete or incorrect. There must be activity in
the account that is being modified. A journal voucher to an account which has had no
activity is an incorrect transaction. This transaction is not used to modify available
budgetary balance or to transfer “budget” between accounts by modifying expenditures. A
JV that creates a negative (credit) balance in an expenditure account is inappropriate. An
expenditure transfer is generally used to transfer an expenditure or charge from one
department (budget holder) to another. This transaction is completed after expenditures are
posted and is used to match the expenditure to the proper budget code. A Journal Voucher
Request Form (JV) is completed and submitted to the Finance Accounting Office. An
example follows:
• When a school contracts with the Office of Facilities Services for a project, the
direct expenses for the project are charged to the Facilities budget. Once the project
is completed, the appropriate expense for the project is charged to the school and
credited to Facilities via a Journal Voucher Request Form (JV1).
Budget Adjustments
Since the School Division’s allocations are based on projected revenues, some adjustments
may be required if these revenues change during the fiscal year. This may also require
adjustments in central office department’s budgets which will be adjusted by the Budget
Office.
Allocations
Central Office Departments receive a fixed allocation, per-pupil allocation, and may
receive an equipment replacement allocation. The fixed allocation provides funding for the
baseline staff in the department. As each central office department has a unique function,
each will have a different fixed allocation amount as appropriate. Each central office
department will also receive a per-pupil allocation based on the per-pupil support cost of
their function multiplied by the Divisionwide student enrollment. The per-pupil allocation
provides for the additional staff, materials, supplies, services, and additional equipment
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89 August 2019
necessary to support the departments function. Lastly, central office departments may
receive an equipment replacement allocation.
Administrative Association Fees
All central office departments in the Operating Fund receive funds for administrator’s
association fees. This is a defined benefit by regulation. It is the responsibility of the
budget holder to budget and expend the funds through object code 2830. The responsibility
of how much of the allocation will be budgeted and spent for association fees falls on the
budget holder.
Positions: Management and Budgeting
Central office departments, with the exception of Grants and School Food & Nutrition
Services, must use the below Central Office Personnel Budget Allocation Charts when
budgeting for positions. The charts are based on the calculated average salary and benefits
listed by pay grade and contract length. The fiscal year is divided into 10 date ranges, each
of which provide the amount of funds required to cover salary and benefits for each
position from that date period to the end of the fiscal year. Note, each chart is 10% less
than the previous.
When a change in positions results in an increase or transfer after July 1, the department
shall use the appropriate chart corresponding with the date range in which the change takes
place to complete a Transfer Budget (TB) form online to move the appropriate amount of
money to cover the increase or to follow the employee to his/her new unit.
In addition to the above TB, the department is required to:
• Complete a Personnel Requisition Form (see instructions in the WinOcular
Workflow handbook); and
• Send an email to Budget Office personnel describing the situation.
Approval by the appropriate associate superintendent, the Budget Office, and the Human
Resources Department is required for any position changes.
The pages at the end of this section contain the salary charts mentioned above.
Grant Departments Management and Budgeting
During budget development, any multi-fiscal year grant shall only budget for those
expenditures planned in the Prince William County Public School’s fiscal year (July 1
through June 30). This process will reduce the amount of carry-over budget adjustments, if
necessary, to the next fiscal year. Budgeting the entire amount of a multi-year grant in one
fiscal year erroneously inflates the Division’s budget.
Positions
Management
Grant
Management
Association
Fees
Budget Manual
90 August 2019
Grant departments shall budget for positions using actual salaries and benefits costs instead
of the average. This is required because major grants are 100% reimbursable from their
respective funding sources for actual costs.
Grant departments shall ensure no vacant positions are budgeted after September 30. If a
budgeted vacant position exists after September 30, an email shall be sent to the Budget
Office explaining the situation, coupled with a Transfer Budget (TB) which must be
processed online to transfer budget from salary and benefits accounts to discretionary
accounts. This process is required to ensure that after September 30, the budget accurately
reflects the amount required for the actual positions recorded on the personnel roster
reports.
If a new position is requested at a later date, all of the following are required: (1) Personnel
Requisition Form; (2) memorandum or email; and (3) a Transfer Budget online form. If
actual salary and benefits costs are not available at the time of the request, use the enclosed
Central Office Personnel Budget Allocation Charts found on the following pages for
estimates. Once the actual costs are available, a Transfer Budget is required to adjust the
budgeted amounts to actual costs for salary and benefits.
School Food & Nutrition Services Fund 10: Management and Budgeting
During budget development, the Office of School Food & Nutrition Services shall budget
for all expenditures planned in the Prince William County Public School’s fiscal year July
1 through June 30.
The Office of School Food & Nutrition Services shall budget for positions using actual
salaries and benefits costs. This is required because the department is 100% self-
supporting.
The Office of School Food & Nutrition Services shall ensure no vacant positions are
budgeted after September 30. If a budgeted vacant position exists after September 30, an
email shall be sent to the Budget Office explaining the situation coupled with a Transfer
Budget which must be processed online to transfer budget from salary and benefits
accounts to discretionary accounts. This process is required to ensure that after
September 30, the budget accurately reflects the amount required for the actual positions
recorded on the personnel roster report.
If a new position is requested at a later date, all of the following are required: (1) Personnel
Requisition Form; (2) email; and (3) a Transfer Budget online form. If actual salary and
benefits costs are not available at the time of the request, use the enclosed Central Office
Personnel Budget Allocation Charts found on the following pages for estimates. Once the
actual costs are available, a Transfer Budget is required to adjust the budgeted amounts to
actual costs for salary and benefits.
Grant
Positions
School Food
& Nutrition
Services
Management
School Food
& Nutrition
Services
Positions
Budget Manual
91 August 2019
Allocation Charts
The following pages provide the charts needed to calculate any changes throughout the
year:
Budget Manual
92 August 2019
FY 2020 Central Office Personnel Budget Allocation Chart
100%
01 Jul thru 30 Sep
Grade Days
Salary
Budget
FICA
2100
7.65%
VRS
2210/Prof
16.88%
VRS
2210/Trades
5.96%
PWCS
Ret. 2220
0.822%
HMP
2300
12.16%
GLI
2400/Prof
1.31%
Total for
1.0 FTE
VRS/Prof
Total for 1.0
FTE
VRS/Trades
Grade 1 250 27,120 2,075 4,578 1,616 223 3,298 355 37,649 34,687
Grade 2 184 21,108 1,615 3,563 1,258 174 2,567 277 29,304 26,999
Grade 2 195 22,370 1,711 3,776 1,333 184 2,720 293 31,054 28,611
Grade 2 250 28,680 2,194 4,841 1,709 236 3,487 376 39,814 36,682
Bus Attendant Gr 3 180 24,883 1,904 4,200 1,483 205 3,026 326 31,827
Grade 3 250 34,560 2,644 5,834 2,060 284 4,202 453 47,977 44,203
Grade 4 188 27,884 2,133 4,707 1,662 229 3,391 365 38,709 35,664
Grade 4 200 29,664 2,269 5,007 1,768 244 3,607 389 41,180 37,941
Grade 4 250 37,080 2,837 6,259 2,210 305 4,509 486 51,476 47,427
Grade 5 184 32,413 2,480 5,471 1,932 266 3,941 425 44,996 41,457
Grade 5 200 35,232 2,695 5,947 2,100 290 4,284 462 48,910 45,063
Grade 5 223 39,284 3,005 6,631 2,341 323 4,777 515 54,535 50,245
Grade 5 250 44,040 3,369 7,434 2,625 362 5,355 577 61,137 56,328
Grade 6 184 32,060 2,453 5,412 1,911 264 3,898 420 44,507 41,006
Bus Driver Grade 6 180 31,363 2,399 5,294 1,869 258 3,814 411 40,114
Grade 6 200 34,848 2,666 5,882 2,077 286 4,238 457 48,377 44,572
Grade 6 223 38,856 2,972 6,559 2,316 319 4,725 509 53,940 49,697
Grade 6 250 43,560 3,332 7,353 2,596 358 5,297 571 60,471 55,714
Grade 7 188 41,330 3,162 6,977 2,463 340 5,026 541 57,376 52,862
Grade 7 195 42,869 3,279 7,236 2,555 352 5,213 562 59,511 54,830
Grade 7 200 43,968 3,364 7,422 2,620 361 5,347 576 61,038 56,236
Grade 7 223 49,024 3,750 8,275 2,922 403 5,961 642 68,055 62,702
Grade 7 250 54,960 4,204 9,277 3,276 452 6,683 720 76,296 70,295
Grade 8 200 49,056 3,753 8,281 2,924 403 5,965 643 68,101 62,744
Grade 8 223 54,697 4,184 9,233 3,260 450 6,651 717 75,932 69,959
Grade 8 250 61,320 4,691 10,351 3,655 504 7,457 803 85,126 78,430
Grade 9 184 46,986 3,594 7,931 2,800 386 5,713 616 65,226 60,095
Grade 9 195 49,795 3,809 8,405 2,968 409 6,055 652 69,125 63,688
Grade 9 223 56,945 4,356 9,612 3,394 468 6,925 746 79,052 72,834
Grade 9 250 63,840 4,884 10,776 3,805 525 7,763 836 88,624 81,653
Grade 10 184 50,431 3,858 8,513 3,006 415 6,132 661 70,010 64,503
Grade 10 200 54,816 4,193 9,253 3,267 451 6,666 718 76,097 70,111
Grade 10 250 68,520 5,242 11,566 4,084 563 8,332 898 95,121 87,639
Grade 11 250 80,880 6,187 13,653 4,820 665 9,835 1,060 112,280 103,447
Grade 12 195 64,920 4,966 10,958 534 7,894 850 90,122
Grade 13 223 82,742 6,330 13,967 680 10,061 1,084 114,864
Grade 13 250 92,760 7,096 15,658 762 11,280 1,215 128,771
Grade 14 223 86,167 6,592 14,545 708 10,478 1,129 119,619
Grade 14 250 96,600 7,390 16,306 794 11,747 1,265 134,102
Grade 15 223 91,412 6,993 15,430 751 11,116 1,197 126,899
Grade 15 250 102,480 7,840 17,299 842 12,462 1,342 142,265
Grade 16 236 106,823 8,172 18,032 878 12,990 1,399 148,294
Grade 16 250 113,160 8,657 19,101 930 13,760 1,482 157,090
Grade 17 250 115,200 8,813 19,446 947 14,008 1,509 159,923
Grade 18 250 123,840 9,474 20,904 1,018 15,059 1,622 171,917
Grade 19 250 130,920 10,015 22,099 1,076 15,920 1,715 181,745
Grade 20 250 147,720 11,301 24,935 1,214 17,963 1,935 205,068
Grade 21 250 156,600 11,980 26,434 1,287 19,043 2,051 217,395
Budget Manual
93 August 2019
FY 2020 Central Office Personnel Budget Allocation Chart
90%
01 Oct thru 15 Oct
Grade Days
Salary
Budget
FICA
2100
7.65%
VRS
2210/Prof
16.88%
VRS
2210/Trades
5.96%
PWCS
Ret. 2220
0.822%
HMP
2300
12.16%
GLI
2400/Prof
1.31%
Total for
1.0 FTE
VRS/Prof
Total for 1.0
FTE
VRS/Trades
Grade 1 250 24,408 1,867 4,120 1,455 201 2,968 320 33,884 31,219
Grade 2 184 18,997 1,453 3,207 1,132 156 2,310 249 26,372 24,297
Grade 2 195 20,133 1,540 3,398 1,200 165 2,448 264 27,948 25,750
Grade 2 250 25,812 1,975 4,357 1,538 212 3,139 338 35,833 33,014
Bus Attendant Gr 3 184 22,893 1,751 3,864 1,364 188 2,784 300 29,280
Grade 3 250 31,104 2,379 5,250 1,854 256 3,782 407 43,178 39,782
Grade 4 188 25,096 1,920 4,236 1,496 206 3,052 329 34,839 32,099
Grade 4 200 26,698 2,042 4,507 1,591 219 3,246 350 37,062 34,146
Grade 4 250 33,372 2,553 5,633 1,989 274 4,058 437 46,327 42,683
Grade 5 184 29,172 2,232 4,924 1,739 240 3,547 382 40,497 37,312
Grade 5 200 31,709 2,426 5,352 1,890 261 3,856 415 44,019 40,557
Grade 5 223 35,356 2,705 5,968 2,107 291 4,299 463 49,082 45,221
Grade 5 250 39,636 3,032 6,691 2,362 326 4,820 519 55,024 50,695
Grade 6 184 28,854 2,207 4,871 1,720 237 3,509 378 40,056 36,905
Bus Driver Grade 6 184 28,227 2,159 4,765 1,682 232 3,432 370 36,102
Grade 6 200 31,363 2,399 5,294 1,869 258 3,814 411 43,539 40,114
Grade 6 223 34,970 2,675 5,903 2,084 287 4,252 458 48,545 44,726
Grade 6 250 39,204 2,999 6,618 2,337 322 4,767 514 54,424 50,143
Grade 7 188 37,197 2,846 6,279 2,217 306 4,523 487 51,638 47,576
Grade 7 195 38,582 2,952 6,513 2,299 317 4,692 505 53,561 49,347
Grade 7 200 39,571 3,027 6,680 2,358 325 4,812 518 54,933 50,611
Grade 7 223 44,122 3,375 7,448 2,630 363 5,365 578 61,251 56,433
Grade 7 250 49,464 3,784 8,350 2,948 407 6,015 648 68,668 63,266
Grade 8 200 44,150 3,377 7,453 2,631 363 5,369 578 61,290 56,468
Grade 8 223 49,227 3,766 8,310 2,934 405 5,986 645 68,339 62,963
Grade 8 250 55,188 4,222 9,316 3,289 454 6,711 723 76,614 70,587
Grade 9 184 42,287 3,235 7,138 2,520 348 5,142 554 58,704 54,086
Grade 9 195 44,816 3,428 7,565 2,671 368 5,450 587 62,214 57,320
Grade 9 223 51,251 3,921 8,651 3,055 421 6,232 671 71,147 65,551
Grade 9 250 57,456 4,395 9,699 3,424 472 6,987 753 79,762 73,487
Grade 10 184 45,388 3,472 7,661 2,705 373 5,519 595 63,008 58,052
Grade 10 200 49,334 3,774 8,328 2,940 406 5,999 646 68,487 63,099
Grade 10 250 61,668 4,718 10,410 3,675 507 7,499 808 85,610 78,875
Grade 11 250 72,792 5,569 12,287 4,338 598 8,852 954 101,052 93,103
Grade 12 195 58,428 4,470 9,863 480 7,105 765 81,111
Grade 13 223 74,468 5,697 12,570 612 9,055 976 103,378
Grade 13 250 83,484 6,387 14,092 686 10,152 1,094 115,895
Grade 14 223 77,550 5,933 13,090 637 9,430 1,016 107,656
Grade 14 250 86,940 6,651 14,675 715 10,572 1,139 120,692
Grade 15 223 82,271 6,294 13,887 676 10,004 1,078 114,210
Grade 15 250 92,232 7,056 15,569 758 11,215 1,208 128,038
Grade 16 236 96,141 7,355 16,229 790 11,691 1,259 133,465
Grade 16 250 101,844 7,791 17,191 837 12,384 1,334 141,381
Grade 17 250 103,680 7,932 17,501 852 12,607 1,358 143,930
Grade 18 250 111,456 8,526 18,814 916 13,553 1,460 154,725
Grade 19 250 117,828 9,014 19,889 969 14,328 1,544 163,572
Grade 20 250 132,948 10,171 22,442 1,093 16,166 1,742 184,562
Grade 21 250 140,940 10,782 23,791 1,159 17,138 1,846 195,656
Budget Manual
94 August 2019
FY 2020 Central Office Personnel Budget Allocation Chart
80%
16 Oct thru 15 Nov
Grade Days
Salary
Budget
FICA
2100
7.65%
VRS
2210/Prof
16.88%
VRS
2210/Trades
5.96%
PWCS
Ret. 2220
0.822%
HMP
2300
12.16%
GLI
2400/Prof
1.31%
Total for
1.0 FTE
VRS/Prof
Total for 1.0
FTE
VRS/Trades
Grade 1 250 21,696 1,660 3,662 1,293 178 2,638 284 30,118 27,749
Grade 2 184 16,886 1,292 2,850 1,006 139 2,053 221 23,441 21,597
Grade 2 195 17,896 1,369 3,021 1,067 147 2,176 234 24,843 22,889
Grade 2 250 22,944 1,755 3,873 1,367 189 2,790 301 31,852 29,346
Bus Attendant Gr 3 184 20,349 1,557 3,435 1,213 167 2,474 267 26,027
Grade 3 250 27,648 2,115 4,667 1,648 227 3,362 362 38,381 35,362
Grade 4 188 22,307 1,706 3,765 1,329 183 2,713 292 30,966 28,530
Grade 4 200 23,731 1,815 4,006 1,414 195 2,886 311 32,944 30,352
Grade 4 250 29,664 2,269 5,007 1,768 244 3,607 389 41,180 37,941
Grade 5 184 25,930 1,984 4,377 1,545 213 3,153 340 35,997 33,165
Grade 5 200 28,186 2,156 4,758 1,680 232 3,427 369 39,128 36,050
Grade 5 223 31,427 2,404 5,305 1,873 258 3,822 412 43,628 40,196
Grade 5 250 35,232 2,695 5,947 2,100 290 4,284 462 48,910 45,063
Grade 6 184 25,648 1,962 4,329 1,529 211 3,119 336 35,605 32,805
Bus Driver Grade 6 184 25,090 1,919 4,235 1,495 206 3,051 329 32,090
Grade 6 200 27,878 2,133 4,706 1,662 229 3,390 365 38,701 35,657
Grade 6 223 31,085 2,378 5,247 1,853 256 3,780 407 43,153 39,759
Grade 6 250 34,848 2,666 5,882 2,077 286 4,238 457 48,377 44,572
Grade 7 188 33,064 2,529 5,581 1,971 272 4,021 433 45,900 42,290
Grade 7 195 34,295 2,624 5,789 2,044 282 4,170 449 47,609 43,864
Grade 7 200 35,174 2,691 5,937 2,096 289 4,277 461 48,829 44,988
Grade 7 223 39,219 3,000 6,620 2,337 322 4,769 514 54,444 50,161
Grade 7 250 43,968 3,364 7,422 2,620 361 5,347 576 61,038 56,236
Grade 8 200 39,245 3,002 6,625 2,339 323 4,772 514 54,481 50,195
Grade 8 223 43,758 3,347 7,386 2,608 360 5,321 573 60,745 55,967
Grade 8 250 49,056 3,753 8,281 2,924 403 5,965 643 68,101 62,744
Grade 9 184 37,589 2,876 6,345 2,240 309 4,571 492 52,182 48,077
Grade 9 195 39,836 3,047 6,724 2,374 327 4,844 522 55,300 50,950
Grade 9 223 45,556 3,485 7,690 2,715 374 5,540 597 63,242 58,267
Grade 9 250 51,072 3,907 8,621 3,044 420 6,210 669 70,899 65,322
Grade 10 184 40,345 3,086 6,810 2,405 332 4,906 529 56,008 51,603
Grade 10 200 43,853 3,355 7,402 2,614 360 5,333 574 60,877 56,089
Grade 10 250 54,816 4,193 9,253 3,267 451 6,666 718 76,097 70,111
Grade 11 250 64,704 4,950 10,922 3,856 532 7,868 848 89,824 82,758
Grade 12 195 51,936 3,973 8,767 427 6,315 680 72,098
Grade 13 223 66,194 5,064 11,174 544 8,049 867 91,892
Grade 13 250 74,208 5,677 12,526 610 9,024 972 103,017
Grade 14 223 68,934 5,273 11,636 567 8,382 903 95,695
Grade 14 250 77,280 5,912 13,045 635 9,397 1,012 107,281
Grade 15 223 73,130 5,594 12,344 601 8,893 958 101,520
Grade 15 250 81,984 6,272 13,839 674 9,969 1,074 113,812
Grade 16 236 85,458 6,538 14,425 702 10,392 1,119 118,634
Grade 16 250 90,528 6,925 15,281 744 11,008 1,186 125,672
Grade 17 250 92,160 7,050 15,557 758 11,207 1,207 127,939
Grade 18 250 99,072 7,579 16,723 814 12,047 1,298 137,533
Grade 19 250 104,736 8,012 17,679 861 12,736 1,372 145,396
Grade 20 250 118,176 9,040 19,948 971 14,370 1,548 164,053
Grade 21 250 125,280 9,584 21,147 1,030 15,234 1,641 173,916
Budget Manual
95 August 2019
FY 2020 Central Office Personnel Budget Allocation Chart
70%
16 Nov thru 15 Dec
Grade Days
Salary
Budget
FICA
2100
7.65%
VRS
2210/Prof
16.88%
VRS
2210/Trades
5.96%
PWCS
Ret. 2220
0.822%
HMP
2300
12.16%
GLI
2400/Prof
1.31%
Total for
1.0 FTE
VRS/Prof
Total for 1.0
FTE
VRS/Trades
Grade 1 250 18,984 1,452 3,204 1,131 156 2,308 249 26,353 24,280
Grade 2 184 14,776 1,130 2,494 881 121 1,797 194 20,512 18,899
Grade 2 195 15,659 1,198 2,643 933 129 1,904 205 21,738 20,028
Grade 2 250 20,076 1,536 3,389 1,197 165 2,441 263 27,870 25,678
Bus Attendant Gr 3 184 17,805 1,362 3,005 1,061 146 2,165 233 22,772
Grade 3 250 24,192 1,851 4,084 1,442 199 2,942 317 33,585 30,943
Grade 4 188 19,519 1,493 3,295 1,163 160 2,374 256 27,097 24,965
Grade 4 200 20,765 1,589 3,505 1,238 171 2,525 272 28,827 26,560
Grade 4 250 25,956 1,986 4,381 1,547 213 3,156 340 36,032 33,198
Grade 5 184 22,689 1,736 3,830 1,352 187 2,759 297 31,498 29,020
Grade 5 200 24,662 1,887 4,163 1,470 203 2,999 323 34,237 31,544
Grade 5 223 27,499 2,104 4,642 1,639 226 3,344 360 38,175 35,172
Grade 5 250 30,828 2,358 5,204 1,837 253 3,749 404 42,796 39,429
Grade 6 184 22,442 1,717 3,788 1,338 184 2,729 294 31,154 28,704
Bus Driver Grade 6 184 21,954 1,679 3,706 1,308 180 2,670 288 28,079
Grade 6 200 24,394 1,866 4,118 1,454 201 2,966 320 33,865 31,201
Grade 6 223 27,199 2,081 4,591 1,621 224 3,307 356 37,758 34,788
Grade 6 250 30,492 2,333 5,147 1,817 251 3,708 399 42,330 39,000
Grade 7 188 28,931 2,213 4,884 1,724 238 3,518 379 40,163 37,003
Grade 7 195 30,008 2,296 5,065 1,788 247 3,649 393 41,658 38,381
Grade 7 200 30,778 2,355 5,195 1,834 253 3,743 403 42,727 39,366
Grade 7 223 34,317 2,625 5,793 2,045 282 4,173 450 47,640 43,892
Grade 7 250 38,472 2,943 6,494 2,293 316 4,678 504 53,407 49,206
Grade 8 200 34,339 2,627 5,796 2,047 282 4,176 450 47,670 43,921
Grade 8 223 38,288 2,929 6,463 2,282 315 4,656 502 53,153 48,972
Grade 8 250 42,924 3,284 7,246 2,558 353 5,220 562 59,589 54,901
Grade 9 184 32,890 2,516 5,552 1,960 270 3,999 431 45,658 42,066
Grade 9 195 34,857 2,667 5,884 2,077 287 4,239 457 48,391 44,584
Grade 9 223 39,862 3,049 6,729 2,376 328 4,847 522 55,337 50,984
Grade 9 250 44,688 3,419 7,543 2,663 367 5,434 585 62,036 57,156
Grade 10 184 35,302 2,701 5,959 2,104 290 4,293 462 49,007 45,152
Grade 10 200 38,371 2,935 6,477 2,287 315 4,666 503 53,267 49,077
Grade 10 250 47,964 3,669 8,096 2,859 394 5,832 628 66,583 61,346
Grade 11 250 56,616 4,331 9,557 3,374 465 6,885 742 78,596 72,413
Grade 12 195 45,444 3,476 7,671 374 5,526 595 63,086
Grade 13 223 57,919 4,431 9,777 476 7,043 759 80,405
Grade 13 250 64,932 4,967 10,961 534 7,896 851 90,141
Grade 14 223 60,317 4,614 10,182 496 7,335 790 83,734
Grade 14 250 67,620 5,173 11,414 556 8,223 886 93,872
Grade 15 223 63,988 4,895 10,801 526 7,781 838 88,829
Grade 15 250 71,736 5,488 12,109 590 8,723 940 99,586
Grade 16 236 74,776 5,720 12,622 615 9,093 980 103,806
Grade 16 250 79,212 6,060 13,371 651 9,632 1,038 109,964
Grade 17 250 80,640 6,169 13,612 663 9,806 1,056 111,946
Grade 18 250 86,688 6,632 14,633 713 10,541 1,136 120,343
Grade 19 250 91,644 7,011 15,470 753 11,144 1,201 127,223
Grade 20 250 103,404 7,910 17,455 850 12,574 1,355 143,548
Grade 21 250 109,620 8,386 18,504 901 13,330 1,436 152,177
Budget Manual
96 August 2019
FY 2020 Central Office Personnel Budget Allocation Chart
60%
16 Dec thru 15 Jan
Grade Days
Salary
Budget
FICA
2100
7.65%
VRS
2210/Prof
16.88%
VRS
2210/Trades
5.96%
PWCS
Ret. 2220
0.822%
HMP
2300
12.16%
GLI
2400/Prof
1.31%
Total for
1.0 FTE
VRS/Prof
Total for 1.0
FTE
VRS/Trades
Grade 1 250 16,272 1,245 2,747 970 134 1,979 213 22,590 20,813
Grade 2 184 12,665 969 2,138 755 104 1,540 166 17,582 16,199
Grade 2 195 13,422 1,027 2,266 800 110 1,632 176 18,633 17,167
Grade 2 250 17,208 1,316 2,905 1,026 141 2,092 225 23,887 22,008
Bus Attendant Gr 3 184 15,262 1,168 2,576 910 125 1,856 200 19,521
Grade 3 250 20,736 1,586 3,500 1,236 170 2,521 272 28,785 26,521
Grade 4 188 16,730 1,280 2,824 997 138 2,034 219 23,225 21,398
Grade 4 200 17,798 1,362 3,004 1,061 146 2,164 233 24,707 22,764
Grade 4 250 22,248 1,702 3,755 1,326 183 2,705 291 30,884 28,455
Grade 5 184 19,448 1,488 3,283 1,159 160 2,365 255 26,999 24,875
Grade 5 200 21,139 1,617 3,568 1,260 174 2,571 277 29,346 27,038
Grade 5 223 23,570 1,803 3,979 1,405 194 2,866 309 32,721 30,147
Grade 5 250 26,424 2,021 4,460 1,575 217 3,213 346 36,681 33,796
Grade 6 184 19,236 1,472 3,247 1,146 158 2,339 252 26,704 24,603
Bus Driver Grade 6 184 18,818 1,440 3,176 1,122 155 2,288 247 24,070
Grade 6 200 20,909 1,600 3,529 1,246 172 2,543 274 29,027 26,744
Grade 6 223 23,314 1,784 3,935 1,390 192 2,835 305 32,365 29,820
Grade 6 250 26,136 1,999 4,412 1,558 215 3,178 342 36,282 33,428
Grade 7 188 24,798 1,897 4,186 1,478 204 3,015 325 34,425 31,717
Grade 7 195 25,721 1,968 4,342 1,533 211 3,128 337 35,707 32,898
Grade 7 200 26,381 2,018 4,453 1,572 217 3,208 346 36,623 33,742
Grade 7 223 29,414 2,250 4,965 1,753 242 3,577 385 40,833 37,621
Grade 7 250 32,976 2,523 5,566 1,965 271 4,010 432 45,778 42,177
Grade 8 200 29,434 2,252 4,968 1,754 242 3,579 386 40,861 37,647
Grade 8 223 32,818 2,511 5,540 1,956 270 3,991 430 45,560 41,976
Grade 8 250 36,792 2,815 6,210 2,193 302 4,474 482 51,075 47,058
Grade 9 184 28,192 2,157 4,759 1,680 232 3,428 369 39,137 36,058
Grade 9 195 29,877 2,286 5,043 1,781 246 3,633 391 41,476 38,214
Grade 9 223 34,167 2,614 5,767 2,036 281 4,155 448 47,432 43,701
Grade 9 250 38,304 2,930 6,466 2,283 315 4,658 502 53,175 48,992
Grade 10 184 30,259 2,315 5,108 1,803 249 3,679 396 42,006 38,701
Grade 10 200 32,890 2,516 5,552 1,960 270 3,999 431 45,658 42,066
Grade 10 250 41,112 3,145 6,940 2,450 338 4,999 539 57,073 52,583
Grade 11 250 48,528 3,712 8,192 2,892 399 5,901 636 67,368 62,068
Grade 12 195 38,952 2,980 6,575 320 4,737 510 54,074
Grade 13 223 49,645 3,798 8,380 408 6,037 650 68,918
Grade 13 250 55,656 4,258 9,395 457 6,768 729 77,263
Grade 14 223 51,700 3,955 8,727 425 6,287 677 71,771
Grade 14 250 57,960 4,434 9,784 476 7,048 759 80,461
Grade 15 223 54,847 4,196 9,258 451 6,669 718 76,139
Grade 15 250 61,488 4,704 10,379 505 7,477 805 85,358
Grade 16 236 64,094 4,903 10,819 527 7,794 840 88,977
Grade 16 250 67,896 5,194 11,461 558 8,256 889 94,254
Grade 17 250 69,120 5,288 11,667 568 8,405 905 95,953
Grade 18 250 74,304 5,684 12,543 611 9,035 973 103,150
Grade 19 250 78,552 6,009 13,260 646 9,552 1,029 109,048
Grade 20 250 88,632 6,780 14,961 729 10,778 1,161 123,041
Grade 21 250 93,960 7,188 15,860 772 11,426 1,231 130,437
Budget Manual
97 August 2019
FY 2020 Central Office Personnel Budget Allocation Chart
50%
16 Jan thru 15 Feb
Grade Days
Salary
Budget
FICA
2100
7.65%
VRS
2210/Prof
16.88%
VRS
2210/Trades
5.96%
PWCS
Ret. 2220
0.822%
HMP
2300
12.16%
GLI
2400/Prof
1.31%
Total for
1.0 FTE
VRS/Prof
Total for 1.0
FTE
VRS/Trades
Grade 1 250 13,560 1,037 2,289 808 111 1,649 178 18,824 17,343
Grade 2 184 10,554 807 1,782 629 87 1,283 138 14,651 13,498
Grade 2 195 11,185 856 1,888 667 92 1,360 147 15,528 14,307
Grade 2 250 14,340 1,097 2,421 855 118 1,744 188 19,908 18,342
Bus Attendant Gr 3 184 12,718 973 2,147 758 105 1,547 167 16,268
Grade 3 250 17,280 1,322 2,917 1,030 142 2,101 226 23,988 22,101
Grade 4 188 13,942 1,067 2,353 831 115 1,695 183 19,355 17,833
Grade 4 200 14,832 1,135 2,504 884 122 1,804 194 20,591 18,971
Grade 4 250 18,540 1,418 3,130 1,105 152 2,254 243 25,737 23,712
Grade 5 184 16,207 1,240 2,736 966 133 1,971 212 22,499 20,729
Grade 5 200 17,616 1,348 2,974 1,050 145 2,142 231 24,456 22,532
Grade 5 223 19,642 1,503 3,316 1,171 161 2,388 257 27,267 25,122
Grade 5 250 22,020 1,685 3,717 1,312 181 2,678 288 30,569 28,164
Grade 6 184 16,030 1,226 2,706 955 132 1,949 210 22,253 20,502
Bus Driver Grade 6 184 15,682 1,200 2,647 935 129 1,907 205 20,058
Grade 6 200 17,424 1,333 2,941 1,038 143 2,119 228 24,188 22,285
Grade 6 223 19,428 1,486 3,279 1,158 160 2,362 255 26,970 24,849
Grade 6 250 21,780 1,666 3,676 1,298 179 2,648 285 30,234 27,856
Grade 7 188 20,665 1,581 3,488 1,232 170 2,513 271 28,688 26,432
Grade 7 195 21,435 1,640 3,618 1,278 176 2,606 281 29,756 27,416
Grade 7 200 21,984 1,682 3,711 1,310 181 2,673 288 30,519 28,118
Grade 7 223 24,512 1,875 4,138 1,461 201 2,981 321 34,028 31,351
Grade 7 250 27,480 2,102 4,639 1,638 226 3,342 360 38,149 35,148
Grade 8 200 24,528 1,876 4,140 1,462 202 2,983 321 34,050 31,372
Grade 8 223 27,349 2,092 4,617 1,630 225 3,326 358 37,967 34,980
Grade 8 250 30,660 2,345 5,175 1,827 252 3,728 402 42,562 39,214
Grade 9 184 23,493 1,797 3,966 1,400 193 2,857 308 32,614 30,048
Grade 9 195 24,898 1,905 4,203 1,484 205 3,028 326 34,565 31,846
Grade 9 223 28,473 2,178 4,806 1,697 234 3,462 373 39,526 36,417
Grade 9 250 31,920 2,442 5,388 1,902 262 3,881 418 44,311 40,825
Grade 10 184 25,216 1,929 4,256 1,503 207 3,066 330 35,004 32,251
Grade 10 200 27,408 2,097 4,626 1,634 225 3,333 359 38,048 35,056
Grade 10 250 34,260 2,621 5,783 2,042 282 4,166 449 47,561 43,820
Grade 11 250 40,440 3,094 6,826 2,410 332 4,918 530 56,140 51,724
Grade 12 195 32,460 2,483 5,479 267 3,947 425 45,061
Grade 13 223 41,371 3,165 6,983 340 5,031 542 57,432
Grade 13 250 46,380 3,548 7,829 381 5,640 608 64,386
Grade 14 223 43,084 3,296 7,273 354 5,239 564 59,810
Grade 14 250 48,300 3,695 8,153 397 5,873 633 67,051
Grade 15 223 45,706 3,497 7,715 376 5,558 599 63,451
Grade 15 250 51,240 3,920 8,649 421 6,231 671 71,132
Grade 16 236 53,412 4,086 9,016 439 6,495 700 74,148
Grade 16 250 56,580 4,328 9,551 465 6,880 741 78,545
Grade 17 250 57,600 4,406 9,723 473 7,004 755 79,961
Grade 18 250 61,920 4,737 10,452 509 7,529 811 85,958
Grade 19 250 65,460 5,008 11,050 538 7,960 858 90,874
Grade 20 250 73,860 5,650 12,468 607 8,981 968 102,534
Grade 21 250 78,300 5,990 13,217 644 9,521 1,026 108,698
Charts: Grade
Level
Budget Manual
98 August 2019
FY 2020 Central Office Personnel Budget Allocation Chart
40%
16 Feb thru 15 Mar
Grade Days
Salary
Budget
FICA
2100
7.65%
VRS
2210/Prof
16.88%
VRS
2210/Trades
5.96%
PWCS
Ret. 2220
0.822%
HMP
2300
12.16%
GLI
2400/Prof
1.31%
Total for
1.0 FTE
VRS/Prof
Total for 1.0
FTE
VRS/Trades
Grade 1 250 10,848 830 1,831 647 89 1,319 142 15,059 13,875
Grade 2 184 8,443 646 1,425 503 69 1,027 111 11,721 10,799
Grade 2 195 8,948 685 1,510 533 74 1,088 117 12,422 11,445
Grade 2 250 11,472 878 1,936 684 94 1,395 150 15,925 14,673
Bus Attendant Gr 3 184 10,174 778 1,717 606 84 1,237 133 13,012
Grade 3 250 13,824 1,058 2,333 824 114 1,681 181 19,191 17,682
Grade 4 188 11,154 853 1,883 665 92 1,356 146 15,484 14,266
Grade 4 200 11,866 908 2,003 707 98 1,443 155 16,473 15,177
Grade 4 250 14,832 1,135 2,504 884 122 1,804 194 20,591 18,971
Grade 5 184 12,965 992 2,188 773 107 1,577 170 17,999 16,584
Grade 5 200 14,093 1,078 2,379 840 116 1,714 185 19,565 18,026
Grade 5 223 15,714 1,202 2,653 937 129 1,911 206 21,815 20,099
Grade 5 250 17,616 1,348 2,974 1,050 145 2,142 231 24,456 22,532
Grade 6 184 12,824 981 2,165 764 105 1,559 168 17,802 16,401
Bus Driver Grade 6 184 12,545 960 2,118 748 103 1,525 164 16,045
Grade 6 200 13,939 1,066 2,353 831 115 1,695 183 19,351 17,829
Grade 6 223 15,542 1,189 2,623 926 128 1,890 204 21,576 19,879
Grade 6 250 17,424 1,333 2,941 1,038 143 2,119 228 24,188 22,285
Grade 7 188 16,532 1,265 2,791 985 136 2,010 217 22,951 21,145
Grade 7 195 17,148 1,312 2,895 1,022 141 2,085 225 23,806 21,933
Grade 7 200 17,587 1,345 2,969 1,048 145 2,139 230 24,415 22,494
Grade 7 223 19,610 1,500 3,310 1,169 161 2,385 257 27,223 25,082
Grade 7 250 21,984 1,682 3,711 1,310 181 2,673 288 30,519 28,118
Grade 8 200 19,622 1,501 3,312 1,169 161 2,386 257 27,239 25,096
Grade 8 223 21,879 1,674 3,693 1,304 180 2,660 287 30,373 27,984
Grade 8 250 24,528 1,876 4,140 1,462 202 2,983 321 34,050 31,372
Grade 9 184 18,794 1,438 3,172 1,120 154 2,285 246 26,089 24,037
Grade 9 195 19,918 1,524 3,362 1,187 164 2,422 261 27,651 25,476
Grade 9 223 22,778 1,743 3,845 1,358 187 2,770 298 31,621 29,134
Grade 9 250 25,536 1,954 4,310 1,522 210 3,105 335 35,450 32,662
Grade 10 184 20,172 1,543 3,405 1,202 166 2,453 264 28,003 25,800
Grade 10 200 21,926 1,677 3,701 1,307 180 2,666 287 30,437 28,043
Grade 10 250 27,408 2,097 4,626 1,634 225 3,333 359 38,048 35,056
Grade 11 250 32,352 2,475 5,461 1,928 266 3,934 424 44,912 41,379
Grade 12 195 25,968 1,987 4,383 213 3,158 340 36,049
Grade 13 223 33,097 2,532 5,587 272 4,025 434 45,947
Grade 13 250 37,104 2,838 6,263 305 4,512 486 51,508
Grade 14 223 34,467 2,637 5,818 283 4,191 452 47,848
Grade 14 250 38,640 2,956 6,522 318 4,699 506 53,641
Grade 15 223 36,565 2,797 6,172 301 4,446 479 50,760
Grade 15 250 40,992 3,136 6,919 337 4,985 537 56,906
Grade 16 236 42,729 3,269 7,213 351 5,196 560 59,318
Grade 16 250 45,264 3,463 7,641 372 5,504 593 62,837
Grade 17 250 46,080 3,525 7,778 379 5,603 604 63,969
Grade 18 250 49,536 3,790 8,362 407 6,024 649 68,768
Grade 19 250 52,368 4,006 8,840 430 6,368 686 72,698
Grade 20 250 59,088 4,520 9,974 486 7,185 774 82,027
Grade 21 250 62,640 4,792 10,574 515 7,617 821 86,959
Budget Manual
99 August 2019
FY 2020 Central Office Personnel Budget Allocation Chart
30%
16 Mar thru 15 Apr
Grade Days
Salary
Budget
FICA
2100
7.65%
VRS
2210/Prof
16.88%
VRS
2210/Trades
5.96%
PWCS
Ret. 2220
0.822%
HMP
2300
12.16%
GLI
2400/Prof
1.31%
Total for
1.0 FTE
VRS/Prof
Total for 1.0
FTE
VRS/Trades
Grade 1 250 8,136 622 1,373 485 67 989 107 11,294 10,406
Grade 2 184 6,332 484 1,069 377 52 770 83 8,790 8,098
Grade 2 195 6,711 513 1,133 400 55 816 88 9,316 8,583
Grade 2 250 8,604 658 1,452 513 71 1,046 113 11,944 11,005
Bus Attendant Gr 3 184 7,631 584 1,288 455 63 928 100 9,761
Grade 3 250 10,368 793 1,750 618 85 1,261 136 14,393 13,261
Grade 4 188 8,365 640 1,412 499 69 1,017 110 11,613 10,700
Grade 4 200 8,899 681 1,502 530 73 1,082 117 12,354 11,382
Grade 4 250 11,124 851 1,878 663 91 1,353 146 15,443 14,228
Grade 5 184 9,724 744 1,641 580 80 1,182 127 13,498 12,437
Grade 5 200 10,570 809 1,784 630 87 1,285 138 14,673 13,519
Grade 5 223 11,785 902 1,989 702 97 1,433 154 16,360 15,073
Grade 5 250 13,212 1,011 2,230 787 109 1,607 173 18,342 16,899
Grade 6 184 9,618 736 1,624 573 79 1,170 126 13,353 12,302
Bus Driver Grade 6 184 9,409 720 1,588 561 77 1,144 123 12,034
Grade 6 200 10,454 800 1,765 623 86 1,271 137 14,513 13,371
Grade 6 223 11,657 892 1,968 695 96 1,417 153 16,183 14,910
Grade 6 250 13,068 1,000 2,206 779 107 1,589 171 18,141 16,714
Grade 7 188 12,399 949 2,093 739 102 1,508 162 17,213 15,859
Grade 7 195 12,861 984 2,171 767 106 1,564 168 17,854 16,450
Grade 7 200 13,190 1,009 2,226 786 108 1,604 173 18,310 16,870
Grade 7 223 14,707 1,125 2,483 877 121 1,788 193 20,417 18,811
Grade 7 250 16,488 1,261 2,783 983 136 2,005 216 22,889 21,089
Grade 8 200 14,717 1,126 2,484 877 121 1,790 193 20,431 18,824
Grade 8 223 16,409 1,255 2,770 978 135 1,995 215 22,779 20,987
Grade 8 250 18,396 1,407 3,105 1,096 151 2,237 241 25,537 23,528
Grade 9 184 14,096 1,078 2,379 840 116 1,714 185 19,568 18,029
Grade 9 195 14,939 1,143 2,522 890 123 1,817 196 20,740 19,108
Grade 9 223 17,084 1,307 2,884 1,018 140 2,077 224 23,716 21,850
Grade 9 250 19,152 1,465 3,233 1,141 157 2,329 251 26,587 24,495
Grade 10 184 15,129 1,157 2,554 902 124 1,840 198 21,002 19,350
Grade 10 200 16,445 1,258 2,776 980 135 2,000 215 22,829 21,033
Grade 10 250 20,556 1,573 3,470 1,225 169 2,500 269 28,537 26,292
Grade 11 250 24,264 1,856 4,096 1,446 199 2,951 318 33,684 31,034
Grade 12 195 19,476 1,490 3,288 160 2,368 255 27,037
Grade 13 223 24,823 1,899 4,190 204 3,018 325 34,459
Grade 13 250 27,828 2,129 4,697 229 3,384 365 38,632
Grade 14 223 25,850 1,978 4,363 212 3,143 339 35,885
Grade 14 250 28,980 2,217 4,892 238 3,524 380 40,231
Grade 15 223 27,424 2,098 4,629 225 3,335 359 38,070
Grade 15 250 30,744 2,352 5,190 253 3,738 403 42,680
Grade 16 236 32,047 2,452 5,410 263 3,897 420 44,489
Grade 16 250 33,948 2,597 5,730 279 4,128 445 47,127
Grade 17 250 34,560 2,644 5,834 284 4,202 453 47,977
Grade 18 250 37,152 2,842 6,271 305 4,518 487 51,575
Grade 19 250 39,276 3,005 6,630 323 4,776 515 54,525
Grade 20 250 44,316 3,390 7,481 364 5,389 581 61,521
Grade 21 250 46,980 3,594 7,930 386 5,713 615 65,218
Budget Manual
100 August 2019
FY 2020 Central Office Personnel Budget Allocation Chart
20%
16 Apr thru 15 May
Grade Days
Salary
Budget
FICA
2100
7.65%
VRS
2210/Prof
16.88%
VRS
2210/Trades
5.96%
PWCS
Ret. 2220
0.822%
HMP
2300
12.16%
GLI
2400/Prof
1.31%
Total for
1.0 FTE
VRS/Prof
Total for 1.0
FTE
VRS/Trades
Grade 1 250 5,424 415 916 323 45 660 71 7,531 6,938
Grade 2 184 4,222 323 713 252 35 513 55 5,861 5,400
Grade 2 195 4,474 342 755 267 37 544 59 6,211 5,723
Grade 2 250 5,736 439 968 342 47 697 75 7,962 7,336
Bus Attendant Gr 3 184 5,087 389 859 303 42 619 67 6,507
Grade 3 250 6,912 529 1,167 412 57 840 91 9,596 8,841
Grade 4 188 5,577 427 941 332 46 678 73 7,742 7,133
Grade 4 200 5,933 454 1,001 354 49 721 78 8,236 7,589
Grade 4 250 7,416 567 1,252 442 61 902 97 10,295 9,485
Grade 5 184 6,483 496 1,094 386 53 788 85 8,999 8,291
Grade 5 200 7,046 539 1,189 420 58 857 92 9,781 9,012
Grade 5 223 7,857 601 1,326 468 65 955 103 10,907 10,049
Grade 5 250 8,808 674 1,487 525 72 1,071 115 12,227 11,265
Grade 6 184 6,412 491 1,082 382 53 780 84 8,902 8,202
Bus Driver Grade 6 184 6,273 480 1,059 374 52 763 82 8,024
Grade 6 200 6,970 533 1,177 415 57 848 91 9,676 8,914
Grade 6 223 7,771 594 1,312 463 64 945 102 10,788 9,939
Grade 6 250 8,712 666 1,471 519 72 1,059 114 12,094 11,142
Grade 7 188 8,266 632 1,395 493 68 1,005 108 11,474 10,572
Grade 7 195 8,574 656 1,447 511 70 1,043 112 11,902 10,966
Grade 7 200 8,794 673 1,484 524 72 1,069 115 12,207 11,247
Grade 7 223 9,805 750 1,655 584 81 1,192 128 13,611 12,540
Grade 7 250 10,992 841 1,855 655 90 1,337 144 15,259 14,059
Grade 8 200 9,811 751 1,656 585 81 1,193 129 13,621 12,550
Grade 8 223 10,939 837 1,847 652 90 1,330 143 15,186 13,991
Grade 8 250 12,264 938 2,070 731 101 1,491 161 17,025 15,686
Grade 9 184 9,397 719 1,586 560 77 1,143 123 13,045 12,019
Grade 9 195 9,959 762 1,681 594 82 1,211 130 13,825 12,738
Grade 9 223 11,389 871 1,922 679 94 1,385 149 15,810 14,567
Grade 9 250 12,768 977 2,155 761 105 1,553 167 17,725 16,331
Grade 10 184 10,086 772 1,703 601 83 1,226 132 14,002 12,900
Grade 10 200 10,963 839 1,851 653 90 1,333 144 15,220 14,022
Grade 10 250 13,704 1,048 2,313 817 113 1,666 180 19,024 17,528
Grade 11 250 16,176 1,237 2,731 964 133 1,967 212 22,456 20,689
Grade 12 195 12,984 993 2,192 107 1,579 170 18,025
Grade 13 223 16,548 1,266 2,793 136 2,012 217 22,972
Grade 13 250 18,552 1,419 3,132 152 2,256 243 25,754
Grade 14 223 17,233 1,318 2,909 142 2,096 226 23,924
Grade 14 250 19,320 1,478 3,261 159 2,349 253 26,820
Grade 15 223 18,282 1,399 3,086 150 2,223 239 25,379
Grade 15 250 20,496 1,568 3,460 168 2,492 268 28,452
Grade 16 236 21,365 1,634 3,606 176 2,598 280 29,659
Grade 16 250 22,632 1,731 3,820 186 2,752 296 31,417
Grade 17 250 23,040 1,763 3,889 189 2,802 302 31,985
Grade 18 250 24,768 1,895 4,181 204 3,012 324 34,384
Grade 19 250 26,184 2,003 4,420 215 3,184 343 36,349
Grade 20 250 29,544 2,260 4,987 243 3,593 387 41,014
Grade 21 250 31,320 2,396 5,287 257 3,809 410 43,479
Budget Manual
101 August 2019
FY 2020 Central Office Personnel Budget Allocation Chart
10%
16 May thru 30 Jun
Grade Days
Salary
Budget
FICA
2100
7.65%
VRS
2210/Prof
16.88%
VRS
2210/Trades
5.96%
PWCS
Ret. 2220
0.822%
HMP
2300
12.16%
GLI
2400/Prof
1.31%
Total for
1.0 FTE
VRS/Prof
Total for 1.0
FTE
VRS/Trades
Grade 1 250 2,712 207 458 162 22 330 36 3,765 3,469
Grade 2 184 2,111 161 356 126 17 257 28 2,930 2,700
Grade 2 195 2,237 171 378 133 18 272 29 3,105 2,860
Grade 2 250 2,868 219 484 171 24 349 38 3,982 3,669
Bus Attendant Gr 3 184 2,544 195 429 152 21 309 33 3,254
Grade 3 250 3,456 264 583 206 28 420 45 4,796 4,419
Grade 4 188 2,788 213 471 166 23 339 37 3,871 3,566
Grade 4 200 2,966 227 501 177 24 361 39 4,118 3,794
Grade 4 250 3,708 284 626 221 30 451 49 5,148 4,743
Grade 5 184 3,241 248 547 193 27 394 42 4,499 4,145
Grade 5 200 3,523 270 595 210 29 428 46 4,891 4,506
Grade 5 223 3,928 300 663 234 32 478 51 5,452 5,023
Grade 5 250 4,404 337 743 262 36 536 58 6,114 5,633
Grade 6 184 3,206 245 541 191 26 390 42 4,450 4,100
Bus Driver Grade 6 184 3,136 240 529 187 26 381 41 4,011
Grade 6 200 3,485 267 588 208 29 424 46 4,839 4,459
Grade 6 223 3,886 297 656 232 32 473 51 5,395 4,971
Grade 6 250 4,356 333 735 260 36 530 57 6,047 5,572
Grade 7 188 4,133 316 698 246 34 503 54 5,738 5,286
Grade 7 195 4,287 328 724 256 35 521 56 5,951 5,483
Grade 7 200 4,397 336 742 262 36 535 58 6,104 5,624
Grade 7 223 4,902 375 827 292 40 596 64 6,804 6,269
Grade 7 250 5,496 420 928 328 45 668 72 7,629 7,029
Grade 8 200 4,906 375 828 292 40 597 64 6,810 6,274
Grade 8 223 5,470 418 923 326 45 665 72 7,593 6,996
Grade 8 250 6,132 469 1,035 365 50 746 80 8,512 7,842
Grade 9 184 4,699 359 793 280 39 571 62 6,523 6,010
Grade 9 195 4,980 381 841 297 41 606 65 6,914 6,370
Grade 9 223 5,695 436 961 339 47 693 75 7,907 7,285
Grade 9 250 6,384 488 1,078 380 52 776 84 8,862 8,164
Grade 10 184 5,043 386 851 301 41 613 66 7,000 6,450
Grade 10 200 5,482 419 925 327 45 667 72 7,610 7,012
Grade 10 250 6,852 524 1,157 408 56 833 90 9,512 8,763
Grade 11 250 8,088 619 1,365 482 66 984 106 11,228 10,345
Grade 12 195 6,492 497 1,096 53 789 85 9,012
Grade 13 223 8,274 633 1,397 68 1,006 108 11,486
Grade 13 250 9,276 710 1,566 76 1,128 122 12,878
Grade 14 223 8,617 659 1,455 71 1,048 113 11,963
Grade 14 250 9,660 739 1,631 79 1,175 127 13,411
Grade 15 223 9,141 699 1,543 75 1,112 120 12,690
Grade 15 250 10,248 784 1,730 84 1,246 134 14,226
Grade 16 236 10,682 817 1,803 88 1,299 140 14,829
Grade 16 250 11,316 866 1,910 93 1,376 148 15,709
Grade 17 250 11,520 881 1,945 95 1,401 151 15,993
Grade 18 250 12,384 947 2,090 102 1,506 162 17,191
Grade 19 250 13,092 1,002 2,210 108 1,592 172 18,176
Grade 20 250 14,772 1,130 2,494 121 1,796 194 20,507
Grade 21 250 15,660 1,198 2,643 129 1,904 205 21,739
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103 August 2019
Bookkeeping/Supplemental Information
This section of the manual has been included because it is essential for all bookkeepers
Divisionwide to be aware of all financial related transactions affecting the School
Division and their respective departments. Information found within this section is a
supplement to training received from the Office of Financial Services Training Specialist,
and therefore is an overview at best. Questions and assistance on how to perform specific
transactions should be first directed to the Finance Training Specialist.
Budget Reconciliation
Reconciliation is the process of verifying and correcting all financial transactions on the
financial system (AMS Advantage Financial). Each bookkeeper shall reconcile their
respective department’s budget on a regular basis with a target of once a month for most
accounts and twice for those high activity accounts.
Financial Transaction Terms
Bookkeepers should maintain a record of all transactions affecting their respective
school/department in order to review postings to the school/department accounts for
errors. A list of many of the financial transactions budget holders and bookkeepers should
be familiar with during this process are:
Budget Transfers
Budget transfers are defined as those funds reallocated from one account string to another
either within the respective school/department account strings or between departments.
Both types of transfers are approved by the Budget Office.
• Expense Budget Transfer Request (EB): Initiated by school officials or central
office departments to transfer funds to another school or department. These
are initiated by one school/department and approved by the recipient with the
actual general ledger transfer completed by the Office of Financial Services.
• Transfer Budget (TB): Initiated online by schools or central office departments
to transfer budget from one account string to another within their own
respective school or department to cover the cost of future expenditures. Such
requests should be made when funds will be spent differently from the original
budget, not to cover expenditures charged to the wrong code. TB’s post
immediately, posting does not wait for budget holder or budget office
approval. Site-based management, for the most part, allows
schools/departments total budget authority with the exception of salary/benefit
Transaction
Types
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104 August 2019
funds. Movement of these funds must be reviewed by the Budget Office to
ensure all FTEs and related benefits are budgeted.
Expenditure Transfers
Expenditure transfers are defined as re-classing expenses and/or reimbursement of
expenses already incurred from another school/department. If upon review of your
reconciliation you need to move an expense to a different account string, complete a
journal voucher or a transfer expense.
• Journal Voucher (JVA): Initiated by schools or central office departments to
reimburse for expenditures incurred by another department or school or to re-
class an expense that was charged to the incorrect account string. It must be
approved by both the initiator and the recipient with the actual general ledger
transfer completed by the Office of Financial Services.
• Charge Transaction (CH): Same as a JVA, however, the initiator and the
recipient departments are not in the same fund.
• Transfer Expense (TX): Initiated by schools or central office departments to
move an expense from one account to another account within the same school
or department. The TX documents are approved by the principal first and then
by Accounting. For detailed instructions on how to complete a transfer expense
(TX), refer to “How to Create a TX (Transfer Expense)” which is found on the
PWCS website under Financial Services “How To” instructions.
Expenditures
Expenditures are the cost of goods or services received by the school/department. The
following are commonly used or reviewed by bookkeepers:
• Automated Disbursement (AD): Check dispersed for a variety of events;
• Electronic Funds Transfer (EFT): Electronic payment of an invoice to a vendor
through the Pcard;
• Internal Exchange Transaction (IET): Initiated by departments re-classing
expenditures between buyer and seller. Examples: purchase or service from the
Imaging Center (printing request), School Food & Nutrition Services
(catering), Information Technology, or Transportation (bus trip);
PC = Printing Job – Central Office
PS = Printing Job – School
IT = Information Technology
CT = Catering
• Manual Disbursements (MD): These are any transactions conducted with the
Prince William County Public School’s issued purchasing card;
• Payment Vouchers: There are three payment vouchers used in the system that
will be viewed on budget detail reports. Those are:
Transaction
Types
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105 August 2019
1. Commodity Based Payment Request (PRC): Manual payment
vouchers;
2. Matching Payment Request – Normal (PRM): Automatically
generated payment vouchers; and
3. General Account Expense (GAX): Internally used vouchers.
• Payroll Net Pay (PRLNP): Books credit to accrued gross wage; and
• Payroll Expenditure (PREXP): Books accrued expense gross wage and fringe.
Pre-encumbrances
Pre-encumbrances (internal transactions) are funds reserved to pay for goods
requisitioned. These are funds held (in holding pattern) but not expensed yet. They do
not represent legal obligations since they may be canceled. These do not post on the
system until approved by the budget holder. The following are the types used:
• Requisition (RQS): This request is initiated by the school/department to
request and authorize the Central Purchasing Office to procure goods or
services from a vendor outside the School Division. These are used along with
PC’s below; and
• Supply Request (SRQ): This request is initiated by the school/department to
request goods from the centralized distribution center.
Encumbrances
Encumbrances (external transactions) represent an obligation to pay for goods/services
from a purchase order or other contractual agreement. Encumbrances reduce the
amount of funds available for spending in any school or department. The system
checks the available balance at the appropriation level. The system will stop further
payment entries once a payment exceeds the available appropriation balance. Purchase
orders do not post until they are final. They must go through all approval levels before
they are marked “final.” Once finalized, they will post on the system and be reflected
in reports. The following are documents found in the AMS Financial system:
• Decentralized Purchase Order (PD): Purchase orders generated by the
school/department to procure goods/services within their delegated purchasing
authority;
• Centralized Purchase Order (PC): Purchase orders generated only by the
Central Purchasing Office to procure goods/services from funds as requested
and specified on an RQS; and
• Delivery Order (DO): Purchase orders generated by the school/department to
directly purchase goods/services from an existing Master Agreement (MA)
established by the Central Purchasing Office.
During the last week of July, the previous year (FY 2019) encumbrances will be rolled
into the current year (FY 2020). The current year’s budget will be increased in the
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106 August 2019
amount of the encumbrances and the budget will be obligated for the total
encumbrance amount. Therefore, there is not an impact to the unobligated balance in
the current year. Encumbrances rolled to the current year are to be liquidated by
payment for the goods or services after they have been received. The rolled
encumbrances are not to be liquidated by canceling/modifying the purchase/delivery
order with the intention of rolling budget authority from the previous fiscal year to the
current fiscal year.
Distribution Center Transactions
Distribution center transactions represent those transactions either expended or
encumbered for items in the centralized distribution center. Once an SRQ (request) is
filled, it becomes an expense.
• Supply Request (SRQ): This request is initiated by the school/department to
request goods from the centralized distribution center;
• Stock Return (SN): Reverses expenses by the buyer to the distribution center;
• Issue Confirmation (CI): Books expenses from the buyer to the distribution
center; and
• Over Counter (OC): Books expenses from the buyer to the distribution center.
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107 August 2019
Reconciliation Process
As stated above, the process of budget reconciliation is verifying and correcting any
financial transactions entered in error. The following steps are recommended during the
reconciliation process:
• Each account code should be reconciled to ensure expenditures are recorded
correctly. While this “account by account” process may seem cumbersome at first,
it is the best way to ensure that each account is correct rather than just reconciling
the balance of a group of accounts;
• After every payroll run, verify that employees, not specific dollars, are correctly
posting to the school/department payroll ledgers;
• The process of position reconciliation is explained under the Budget Process
section, Compiling the Budget. It is important to remember that once
reconciliation between budgeted positions and the actual FTEs has been
accomplished, further reconciliation of salary and benefits expenditures is not
necessary unless a change in positions occurs afterwards;
• The remaining accounts to be reconciled on a regular basis are those found in the
department’s discretionary appropriation, better known as “flexible funds.” These
accounts include all straight time, overtime, temporary, substitute, and
supplemental payroll codes, contractual services, supplies and materials,
equipment, and the reserve account;
• Verify the budget, pre-encumbrance, encumbrance, expenditure, and balance
amount of each account code. Bookkeepers should record discrepancies between
records kept by the bookkeeper and the financial system as possible errors in the
department’s budget;
• AMS InfoAdvantage Reports are ideal for printing summaries and detailed
transactions from AMS Financial. It is recommended to view all reports that are
available to you and print reports as needed; and
• Review and investigate the cause of any discrepancies. If a discrepancy is found to
be in error, initiate a correction by completing the appropriate document or form:
➢ JV for correcting expenditure issues; and
➢ EB for correcting budget issues.
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108 August 2019
Budget Transfer (TB)
Budget transfers are the most commonly used financial transaction by bookkeepers. For
that reason, the following pages provide steps on how a budget transfer is entered.
One of the first steps in submitting a budget transfer is to log on to the AMS Financial
system. After logging on, follow the steps below to successfully submit the document.
2. Click on Bkpr/Principal.
2. Click on Purchasing → Document Catalog.
Budget
Transfer
Step by Step:
Budget
Transfer
Budget
Transfer
Budget Manual
109 August 2019
2. Enter TB in Code.
2. Enter your School/Department # in Dept.
2. Click on Create.
Step by Step:
Budget
Transfer
Budget Manual
110 August 2019
2. Click on Auto Numbering.
2. Click on Create.
8. Click on Expense Level 3 with the exception of Construction and Maintenance who
use Function codes; they will click on Expense Level 4.
Step by Step:
Budget
Transfer
Budget Manual
111 August 2019
9. Click on Insert New Line.
10. Click on Save.
11. In the Action box, click on the down arrow and select Modify.
12. In Event Type click on the down arrow and select BG06.
13. Enter Dollar amount and click on Increase or Decrease indicating whether you are
increasing or decreasing the account code budget amount.
14. DO NOT enter any information into the Name, Start Date, or End Date boxes.
Doing so will change names of budget lines. Leave the Budget FY, Fiscal Year, and
Period boxes blank; they will default to the correct year and period upon submission.
Step by Step:
Budget
Transfer
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112 August 2019
15. Enter the Fund, Department (school or department number), Appropriation
number, Unit, Object, and Activity codes. When completing a TB that includes
object codes 1200-1999, the corresponding FICA (2100) must be included on a
separate line with 7.65% of the amount in the corresponding unit code.
16. TB’s budgeting for a position must include the Workflow # in the Description
field or an explanation if there is no Workflow.
17. Continue to Insert New Lines as necessary, repeating above steps. You can also click
on Insert Copied Line and make any necessary changes. This will save some time if
many of the fields are remaining the same. Click on the trash can if you want to delete a
line.
Keep in mind that TB’s must net to zero (total increase must equal total decrease).
Step by Step:
Budget
Transfer
Step by Step:
Budget
Transfer
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113 August 2019
18. When all desired lines are entered in the document, click Validate. This will check
your document for any errors.
19. The error messages will show up at the top of the screen. The Bookkeeper needs to
review all of the lines for errors and make any needed corrections.
20. Once the correction(s) has been made, click on Validate again. Repeat reviews if
more errors occur and click Validate each time.
21. When the error message “The Current Budget amount must equal the sum of the
children Current Budget amounts” is the only message left, click Smart Budget Rollup.
Clicking Smart Budget Rollup posts the amounts to the appropriate budget levels (levels 1
and 2).
22. After clicking Smart Budget Rollup, click Validate again. The message should read
“Document Validated Successfully.”
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114 August 2019
23. Click Submit.
24. The message should read “Document Submitted Successfully.”
25. Click on Close.
26. The TB will automatically go to the Budget Holder’s worklist for approval. Once
approved at the Principal/Department Head level, the TB will transfer to the Budget
Office’s worklist for approval.
Step by Step:
Budget
Transfer
Budget Manual
115 August 2019
Chart of Accounts
The accounting structure is important to understand, especially if entering financial
transactions. The financial system uses a chart of accounts which identifies six levels of
budget and expenditure detail. This has been established to provide accounting and
reporting detail for both schools and central office departments. All budget holders must
use this account coding system in budget development and the expenditure of funds.
The following pages will:
• define the levels of the fund string from the highest level (fund code) to the lowest
level (function code); and
• provide a list of codes found within each level.
Level Definition
Fund
Three digit fund codes have been established to separate the School Board budget into
different funding sources for expenditures.
Department
Three digit department codes have been established to identify schools and central office
departments responsible for the budgeting and expenditure of School Division funds.
Appropriation
The appropriation is a three digit code used as a fiscal control rather than a level. Schools
and departments have budget authority over all their flex funds which are assigned a
specific appropriation code linked to the school agency. All funds found within that flex
appropriation code are managed via the school/department. The second type of
appropriation code is salary/benefits appropriation. Moving funds from the salary
appropriation code needs to be approved by the Budget Office.
Unit
Four digit codes have been established to track expenditures by a specific area within a
school or central office location. For example, a high school may budget and expend
funds by more than one instructional area (i.e., math, science, guidance, administration,
etc.).
Fund String
Definitions
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116 August 2019
Object
Four digit object codes are the “line item” of the budget. These identify the specific use of
allocated funds and are needed to provide reliable accounting of expenditures within a
particular program.
Activity
Four digit activity codes are used to identify the appropriate instructional or support
program for budgeting and expending funds. These identify specific administrative,
support, or instructional areas.
Function
Four digit function codes are available for use by certain central office departments to
identify the location and/or project for expenditure tracking. There are very few
departments using functions.
Budget/Expenditure Codes
The following pages provide a glance at the most commonly used codes within the
financial system. Where appropriate, statements have been added providing guidance on
the proper usage of the codes. They are presented in the order of the fund string:
• FUND, DEPARTMENT, UNIT, ACTIVITY, OBJECT
Fund Codes
001 Operating
002 Grant
003 Adult Education
004 Debt Service
007 Construction
010 School Food & Nutrition Services
015 Distribution Center
016 General Fixed Assets Group
018 Facilities Use
020 Imaging Center
021 Payroll/Benefit Liabilities
022 Self Insurance
023 Health Insurance
024 School Age Child Care (SACC) Program
025 Regional School
026 Other Post Employment Benefits Trust
027 Governor’s School
028 Aquatics Center
Financial
Codes
Fund String
Definitions
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117 August 2019
Department Codes – Schools
322 Alvey ES
376 Antietam ES
320 Ashland ES
529 Battlefield HS
367 Bel Air ES
360 Belmont ES
365 Bennett ES
488 Benton MS
478 Beville MS
553 Brentsville HS
386 Bristow Run ES
395 Buckland Mills ES
492 Bull Run MS
390 Cedar Point ES
310 Chris Yung ES
366 Coles ES
501 Colgan HS
309 Covington-Harper ES
361 Dale City ES
328 Dumfries ES
327 Ellis ES
312 Enterprise ES
345 Featherstone ES
337 Fitzgerald ES
587 Forest Park HS
452 Fred Lynn MS
530 Freedom HS
496 Gainesville MS
569 Gar-Field HS
334 Glenkirk ES
202 Governor’s School
451 Graham Park MS
336 Gravely ES
464 Hampton MS
308 Haymarket ES
333 Henderson ES
571 Hylton HS
240 Independence Nontraditional School
319 Jenkins ES
307 Kerrydale ES
344 Kilby ES
316 King ES
318 Lake Ridge ES
472 Lake Ridge MS
383 Leesylvania ES
346 Loch Lomond ES
379 Marshall ES
421 Marsteller MS
357 Marumsco Hills ES
373 McAuliffe ES
303 Minnieville ES
380 Montclair ES
381 Mountain View ES
377 Mullen ES
370 Neabsco ES
301 Nokesville School
326 Occoquan ES
382 Old Bridge ES
508 Osbourn Park HS
291 PACE West SS
450 Parkside MS
542 Patriot HS
313 Pattie ES
385 Penn ES
340 Pennington School
311 Piney Branch ES
323 Porter School
514 Potomac HS
417 Potomac MS
355 Potomac View ES
459 Rippon MS
375 River Oaks ES
405 Reagan MS
304 Rockledge ES
394 Rosa Parks ES
438 Saunders MS
397 Signal Hill ES
362 Sinclair ES
332 Springwoods ES
448 Stonewall MS
568 Stonewall Jackson HS
302 Sudley ES
389 Swans Creek ES
343 Triangle ES
363 Tyler ES
358 Vaughan ES
339 Victory ES
244 Washington Reid Preschool
354 West Gate ES
374 Westridge ES
324 Williams ES
306 Wilson ES
347 Wood ES
506 Woodbridge HS
456 Woodbridge MS
335 Yorkshire ES
Financial
Codes
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118 August 2019
Department Codes – Central Office
757 Academic-Year Governor’s School #19
034 Accountability 146 Adapted Physical Education Program
060 Administration Building Cafeteria
170 Adult Education 149 Adult Jail
161 Alternative Education
190 Aquatics Center 038 Benefits & Reserves
068 Benefits Administration
025 Communications Services 037 Construction
054 Debt Service
026 Distance Learning (Prince William Network) 011 Division Counsel
166 Driver’s Education Road Instruction
163 Elementary Strings Program 048 Energy Conservation
049 Energy Improvements
165 English Learner Programs & Services (EL) 046 Facilities Services
062 Facilities Use
032 Financial Services 039 Fixed Charges
164 Gifted Education (K-3 Program)
202 Governor’s School (STEM) 710 Head Start
066 Health Insurance
143 Hearing Impaired Program 155 Homebound Program
031 Human Resources
704 IDEA-Preschool/Child Find Incentive Grant 045 Imaging Center
033 Information Technology Services
185 Juvenile Detention Center
047 Maintenance Projects
714 Medicaid Reimbursement Program
742 Military Achievement 724 Military Connection
148 Molinari Juvenile Shelter
055 NOVA Regional School Program
151 Nurse Program
145 Occupational & Physical Therapy Programs 069 OPEB Trust
053 Payroll Liability
707 Perkins Vocation Grant 147 Preschool Programs
130 Professional Learning
153 Psychology Services 141 PWC Regional School Program
036 Risk Management & Security Services
059 SACC Program (School Age Child Care) 010 School Board
058 School Food & Nutrition Services
743 School Improvement 1003(g) Title I Belmont 064 Self Insurance
152 Social Services
754 SOL Algebra Readiness Grant 753 SOL Remediation Grant
140 Special Education
142 Speech Program 160 Student Learning
180 Student Mgmt. & Alternative Programs (OSMAP)
150 Student Services 162 Summer School
020 Superintendent’s Staff
042 Supply Services 701 Title I, Part A
727 Title I, Part D
745 Title II, Human Trafficking Prevention, ID & Referral 717 Title II, Part A
719 Title II, Part D
720 Title III, Part A 703 Title VI-B (IDEA)
043 Transportation Services
756 Virginia Preschool Iniative
711 Virginia Preschool Initiative Plus (Pre. Dev.)
189 Virtual High School
144 Visually Impaired Program 056 Warehouse
065 Workers Compensation
Financial
Codes
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119 August 2019
Unit Codes
Unit codes are used to identify the departments for budgeting and expending funds.
Budgetary controls may be established at the unit code level.
Regular Instruction
1010 Art
1071 Band (flex only)
1073 Chorus (flex only)
1026 CISL Specialty Program
1015 Common Formative Assessment
1055 Computer Lab (flex only)
1076 Dance (flex only)
1074 Drams (flex only)
1035 Drivers Ed
1700 Educational Technology
1040 English/Language Arts
1083 Environmental Science
1021 ESO (English-Secondary Lang.)
1075 Fine & Performing Arts (flex only)
1020 Foreign Language
1000 General Instruction
0001 Grade 1
0002 Grade 2
0003 Grade 3
0004 Grade 4
0005 Grade 5
1006 Grade 6
1007 Grade 7
1008 Grade 8
1030 Health & PE
1056 Info. Tech. Program
1092 Instructional Tech. (flex only)
1200 JROTC
1001 Kindergarten
1050 Library & Media
1085 MS Specialty Program
1060 Math
1070 Music
1072 Orchestra/Strings (flex only)
1081 Planetarium
1041 Reading
1080 Science
1090 Social Studies
Special Education
2270 Adapted PE
2600 Autistic
2300 ED (Emotionally Disturbed)
2220 Hearing Impaired
2400 LD (Learning Disabled)
2110 ID Mild (Intellectual Disabilities)
2120 ID Moderate (Intellectual Disabilities)
2700 ID Severe (Intellectual Disabilities)
2250 Occupational Therapy
2210 Orthopedic Impaired
2260 Physical Therapy
2800 Preschool
2900 Special Ed/Vocational Ed
2000 Special Ed Administration
2240 Speech
2230 Visually Impaired
Vocational Education
3100 Agriculture
3808 Auto Mechanics
3822 Building Trades
3600 Business Ed
3700 Career & Technical Ed
3452 Child Care
3812 Cosmetology
3820 Culinary Arts
3400 Family & Consumer Sciences
3300 Health Occupation
3200 Marketing
3817 TV Production
3830 Welding
Miscellaneous
1800 Alternative Ed
5500 Aquatics
5400 Athletics
5300 Co-Curricular
0440 Custodial Services
0503 Elementary Administration
4100 Gifted Ed
5001 Guidance
4101 IB Program (flex only)
5200 In-School Suspension (ISS)
0460 Maintenance
0504 Middle School Administration
SAFA Student Activity Fund Account
0505 Secondary Administration
0522 Staff Development
6100 Summer School
Financial
Codes
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120 August 2019
Grant Codes
Unit codes also designate school grant codes. Amounts budgeted in these units cannot be
moved to a different unit code. It is important that all budgeted funds be spent within the
guidelines of the grant. These codes are updated with new grants throughout the year.
8084 21st Century Grant
8037 Alt. Ed Pilot Grant
8073 Cambridge University Pilot
8058 Dollar General Inc. Grant
8109 Dominion Power Education Grant
8048 Exxon Mobil Educ. Alliance Grant
0882 Governors Project Graduation
8137 Healthy Kids Grant
8087 Hylton Group Grant
8140 Kids Gardening Grant
8130 Lockheed Martin Grant
8111 Lowe’s Grant
8028 Middle School Teacher Corps Grant
8128 NEF Grant (National Education Foundation)
8082 PALS Early Intervention Reading Initiative
0936 Potomac Health Foundation Grant
8139 Project Lead the Way Start-Up ES
8008 PWC Educ. Foundation Grant (aka SPARK)
0908 Robotics
8069 SOL Remediation Grant
8041 Target Grant
8138 Verizon Innovative Grant
8040 Virginia Education Assn. Grant
8033 Walmart Fd. Grant
Financial
Codes
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121 August 2019
Activity Codes
Activity codes are used to identify the appropriate instructional or support program for
tracking the expenditure of funds.
The following activity codes include those most commonly used by the schools in the preparation of budgets and the expenditures of
allocated funds. Activity codes are used to identify the appropriate instructional or support program for tracking the expenditure of funds.
Regular Instruction
1010 Art
1035 Driver Education
1700 Educational Technology
1040 English/Language Arts
1021 ESL (English-Secondary Language)
1020 Foreign Language
1000 General Instruction
1006 Grade 6
1030 Health & PE
1092 Instructional Technology (flex only)
1200 JROTC
1001 Kindergarten
1050 Library & Media
1060 Mathematics
1070 Music
1041 Reading
1080 Science
1090 Social Studies
Special Education
2270 Adapted Physical Education
2600 Autistic
2300 ED (Emotionally Disturbed)
2220 Hearing Impaired
2400 LD (Learning Disabled)
2110 ID Mild (Intellectual Disabilities)
2120 ID Moderate (Intellectual Disabilities)
2700 ID Server (Intellectual Disabilities)
2250 Occupational Therapy
2210 Orthopedically Handicapped
2260 Physical Therapy
2800 Preschool
2900 Special Ed/Vocational Ed
2000 Special Ed Administration
2240 Speech
2230 Visually Impaired
Vocational Education
3100 Agriculture
3808 Auto Mechanics
3822 Building Trades
3600 Business Ed
3700 Career & Technical Ed
3452 Child Care
3812 Cosmetology
3820 Culinary Arts
3400 Family & Consumer Sciences
3300 Health Occupations
3200 Marketing
3817 TV Production
3830 Welding
Miscellaneous
1800 Alternative Ed
5500 Aquatics
5400 Athletics
5300 Co-Curricular
0440 Custodial Services
0503 Elementary Administration
4100 Gifted Ed
5001 Guidance & Counseling
5200 In-School Suspension (ISS)
0460 Maintenance
0504 Middle School Administration
SAFA Student Activity Fund Account
0505 Secondary Administration
0522 Staff Development
6100 Summer School
Financial
Codes
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122 August 2019
Object Codes
Object codes are used to designate specific use for allocated funds.
Personnel Services
1107 Administrative Coordinator 1108 Attorney
1131 Licensed School Nurse
1134 Unlicensed School Nurse
1141 Aide, Attendant
1143 Aide, Bus
1142 Aide, Cafeteria
1112 Assistant Principal
1103 Associate Superintendent
1144 Attendance Personnel
1610 Board Clerk
1170 Bus Driver
1172 Bus Service Attendant
1192 Cafeteria Manager
1193 Cafeteria Staff
1601 Coaching Supplements
1147 Coordinator
1647 Coordinator Supplement
1122 Counselor
1190 Custodian
1136 Diagnostician
1104 Director
1602 Extracurricular Supplements
1171 Garage Employee
1603 Homebound Tutoring
1146 Home-School Coordinator
1121 Librarian
1160 Maintenance Personnel
1180 Nat. Board Teacher Incentive Bonus
1200 Overtime
1111 Principal
1133 Psychologist
1101 School Board Member
1134 School Nurse
1150 Secretary/Clerical
1130 Social Worker
1148 Specialist
1201 Straight Time
1502 Substitute Other
1500 Substitute Teacher Classroom
1102 Superintendent
1106 Supervisor
1600 Supplemental Pay
1138 Support Professional
1115 Teacher on Special Assignment
1140 Teacher Assistant
1120 Teacher Classroom
1145 Technician
1300 Temporary Employees
1191 Warehouseman
Benefits
2830 Association Fees-Administrative
2355 Benefits Supt.
2825 Classified Education Reimbursements
2840 Conference Expense Administrative
2358 Dental Administrative Fees
2357 Dental Claims Payments
2351 Dental Premium
2221 Defined Contribution Plan
2850 Employee Recognition
2356 Flexible Benefits Administrative Expenses
2400 Group Life Insurance
2350 Health Insurance Payments
2300 Health Insurance Premiums
2352 Health Insurance-Administrative Expenses
2820 Instructional Education Reimbursements
2998 Other Post-Employment Benefits Trust (OPEB)
2999 Other Benefits
2353 Patient Ctrd. Outcomes Research Fee
2360 Prescription Drug Administrative Fees
2359 Prescription Drug Claims Payments
2820 Separation Charges
2310 Short/Long-Term Disability Premium
2100 Social Security (FICA)
2815 SPOT Instructional Education Reimbursements
2220 Supplemental Retirement Plan
2354 Transitional Reinsurance Fee
2990 Visiting International Faculty Payment
2210 VRS (Virginia Retirement System)
2211 VRS Credit
2700 Workers Compensation Benefit
Continued on next page →
Continued on next page →
Financial
Codes
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123 August 2019
Services
3909 Accreditation Expenses
3906 Advertising
3960 Armored Car Service
3101 Audit
3402 Conference Expenses
3710 Contract Courses
3999 Contractual Services
3105 Consultant
3925 Credit Card Acceptance Fees
3750 Curriculum Development
3107 Data Processing
3910 Education Television
3202 Electricity
3917 Employment Services
3104 Engineering Services
3905 Extracurricular Expenses
3450 Field Trips
3304 Fire Insurance
3904 Freight/Shipping
3203 Fuel
3301 General Insurance
3102 Health Services
3309 Ibnr Expense
3950 Indirect Costs
3700 In-Service
3901 Laundry/Dry Cleaning
3103 Legal Services
3302 Liability Insurance
3303 Liability, Transportation
3504 Maintenance Service Contracts
3940 Mentoring, Tech. Academy
3500 Miscellaneous Projects
3310 OPEB Expense
3908 Parent Activity Expenses
3141 Paving Services
3918 Permits & Fees
3903 Postage
3902 Printing/Duplicating
3932 Processing Fees
3100 Professional Services
3916 Recruitment Expenses
3912 Rental Space
3911 Rental Equipment
3501 Repair/Maintenance-Buildings
3502 Repair/Maintenance-Equipment
3503 Repair/Maintenance-Vehicles
3308 Safety Patrol
3108 Settlement Costs
3907 School Board Dues
3106 Sports Officials
3505 Stormwater MS4 Maintenance
3307 Surety Bond
3201 Telephone
3206 Trash
3401 Travel Reimbursement
3930 Triennial Census Expenses
3919 Tuition-Governor’s School
3915 Tuition-No Ed Placement
3913 Tuition-Other Divisions
3914 Tuition-Private Schools
3921 Tuition-PWCS
3920 Tuition-Regional School
3306 Unemployment Insurance
3200 Utilities
3204 Water
3205 Water/Sewer
3305 Workers Compensation Insurance
Continued on next page →
Financial
Codes
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124 August 2019
Supplies & Materials
4990 Clearing Account-Warehouse
4023 Concession Food Purchased
4003 Custodial Supplies
4012 Employee Training Supplies
4997 External Sales
4009 Extracurricular Supplies
4019 Food
4015 Food Service Supplies
4014 Food, Cafeteria
4510 General Equipment/Furniture Additional
4550 General Equipment/Furniture Replacement
4010 Instructional Supplies
4150 Lease Agreement
4016 Library Books
4017 Library Periodicals
4018 Library Supplies
4002 Medical/Laboratory Supplies
4001 Office Supplies
4999 Other Materials/Supplies
4995 Petty Cash-Clearing Account
4020 Printing Supplies
4008 Reference Materials
4004 Repair/Maintenance Supplies
4998 Sales Tax
4500 Self-Insurance Replacement
4410 Software Additional
4450 Software Replacement
4310 Technology Supply Equipment Additional
4350 Technology Supply Equipment Replacement
4013 Testing Materials
4011 Textbooks
4546 Trailers/Modulars Replacement
4022 Transportation Vehicle Supplies
4021 Transportation Year-End Activity
4005 Vehicle Fuels
4006 Vehicle Supplies
4007 Wearing Apparel
Equipment
5110 Autos/Trucks Additional
5143 Building, Addition
5144 Building, Alteration
5142 Building, New
5111 Buses, Additional
5511 Buses, Replacement
5500 Capital Outlay, Replacement
5103 Data Processing Equipment, New
5503 Data Processing Equipment, Replacement
5999 Equipment Clearing
5101 Equipment/Furniture, Additional
5501 Equipment/Furniture, Replacement
5150 Lease Purchase Agreement
5145 Pollution Remediation
5140 Site Acquisition
5141 Site Improvement
5104 Software, Additional
5504 Software, Replacement
5102 Technical Equipment, Additional
5502 Technical Equipment, Replacement
5146 Trailers/Modulars, New
5546 Trailers/Modulars, Replacement
5510 Vehicles Replacement
Reserves
8002 General Reserve
Financial
Codes
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125 August 2019
Object Code Descriptions
Object codes provide a very detailed look at how spending is conducted within the system.
This level of detail provides accurate accounting of expenditures within the various
programs. Therefore, the following pages provide descriptions of those object codes most
commonly used. Please note: the well-known codes were left undefined (i.e., principal,
assistant principal, librarian, etc.) intentionally.
1000 Series: Personnel Services
The 1000 series object codes are used for salaries and wages paid to employees of the
School Division. These salaries and wages are subject to federal, state, and local taxes.
Note: contractual arrangements with institutions, even those involving personnel services,
are to be paid from the contractual services (3000) series of object codes.
1111 Principal
1112 Assistant Principal
1115 Teacher, Administrative Assignment: Salaries of school-based teachers, who are
assigned duties not directly involving students in a classroom setting on a full time
basis
1120 Teacher, Classroom: Salaries of school-based teachers, who are assigned duties
directly involving students in a classroom setting on a full time basis
1121 Librarian
1122 Counselor: Salaries of School Counselors and Guidance Directors
1131 Licensed School Nurse: Salaries of licensed nurses employed by the school
1134 School Nurse: Salaries of unlicensed nurses employed by the school
1140 Teacher Assistant: Salaries of school-based teacher assistants who are assigned
duties directly involving students in a classroom setting
1141 Student Attendant: Salaries of school-based employees who are assigned non-
instructional duties involving physically impaired students
1142 Cafeteria Hostess: Salaries of school-based employees who are assigned non-
instructional duties involving the supervision of students in the cafeteria
1145 Computer Technologist: Salaries of school-based employees who are assigned
duties involving supervision of computer laboratories
1148 Specialist: Salaries of school-based employees who are assigned duties requiring
special or unique expertise (security specialist, security aides, network specialist)
not involving students in a classroom setting
1150 Secretarial/Clerical
1190 Custodian
1200 Overtime: Pay for work in excess of a 40-hour workweek at a rate equal to one
and one-half times their regular rate of pay
1201 Straight Time: Pay for work in excess of scheduled work hours up to 40 hours per
week at regular rate of pay
1300 Temporary Employee: Salaries for employees hired to fill a temporary school
need for a limited duration of time
1500 Substitute, Teacher: Substitute salary costs for teachers who are on sick leave,
professional leave, administrative leave, or leave without pay
Descriptions:
Object Codes
Budget Manual
126 August 2019
1502 Substitute, Other: Substitute salary costs for employees, other than teachers, who
are on sick leave, professional leave, administrative leave, or leave without pay
1600 Instructional Supplement: Supplemental pay for additional instructional duties
1601 Coaching Supplement: Supplemental pay for coaching duties
1602 Extra-curricular Supplement: Supplemental pay for extra-curricular or co-
curricular duties of a non-athletic nature
2000 Series: Benefits
The 2000 series object codes are used to track budget and expenditures relating to benefits
provided to employees.
2100 Social Security (FICA): Employer contributions to Social Security, including
Medicare
2210 Retirement – VRS: Contributions to the Virginia Retirement System
2211 Retiree Health Care Benefit – Contributions to VRS Retiree Health Care Credit
2220 Retirement – PWCS: Employer contributions to the School Division’s local
retirement plan
2300 Health Insurance: Employer contribution to provide medical insurance coverage
2400 Group Life Insurance (GLI): Employer contributions to provide Virginia Group
Life Insurance
2830 Association Fees (Benefit): Allocation for administrative association fee
reimbursement
3000 Series: Services
The 3000 series object codes are used for contractual services to institutions and to
individuals. Contracts with individuals for services based on a time rate are to be paid
from the 1000 series. Institutional contracts are calculated based on the personnel’s time
and only when the institution assumes the tax withholding responsibility. Contracts with
individuals for products, supplies, or materials are permitted from these object codes as
long as the individual does not base the payments on a time rate.
3100 Professional Services: Services of a professional nature performed by an outside
agency
3105 Consultant: Consultant services of an educational or management nature
3106 Sports Officials: Services performed by officials for school athletic contests
3107 Data Processing: Data processing services including programming, maintenance
fees, consultants, etc.
3201 Telephone Services: Costs of telephones, data lines, and networking services
3401 Travel Reimbursement: Reimbursement for travel over and beyond normal travel
to and from work, including compensation to employees for the use of privately-
owned vehicles in the performance of their duties. These include tolls, parking
fees, lodging, and meals (excluding conference expenses)
3402 Conference Expenses: All costs related to attendance at work-related conferences
3450 Field Trips: Expenses for instruction, extra-curricular, and athletic transportation
Descriptions:
Object Codes
Descriptions:
Object Codes
Budget Manual
127 August 2019
3501 Maintenance-Buildings: Costs related to the repair and maintenance of existing
school buildings
3502 Maintenance-Equipment: Costs related to the repair and maintenance of on-hand
equipment
3700 In-Service Expenses: Expenses related to in-service of employees excluding
supplies
3901 Laundry/Dry Cleaning: Laundry or dry cleaning expenses of school-owned or
rented clothing, materials, or supplies
3902 Printing/Duplicating: Expenses for printing or duplicating instructional and non-
instructional materials
3903 Postage: Postage of school business mail
3905 Extra-Curricular Expenses: Expenses related to extra-curricular and co-curricular
programs of a non-athletic nature
3910 Educational TV: Expenses for educational television services
3911 Rental Equipment: Expenses for renting instructional and non-instructional
equipment for a school program
3921 Tuition – PWCS: Costs for student attending other PWC schools
4000 Series: Supplies and Materials
The 4000 series object codes are used for the procurement of general use supplies and
materials.
4001 Office Supplies: Supplies and materials of a consumable nature not directly
related to the instructional process, excluding custodial and maintenance supplies
and materials
4002 Medical Supplies: Medical, dental, and first aid supplies
4003 Custodial Supplies: All supplies and materials required for custodial services
4004 Maintenance Supplies: Supplies and materials related to repair and maintenance
of buildings, equipment, and sites
4007 Wearing Apparel: Expenses for all types of required apparel including safety
clothing, shoes, uniforms, etc.
4008 Reference Materials: Books, periodicals and other materials for professional use
by school employees
4009 Extra-Curricular Supplies: Supplies and materials used in the non-athletic extra-
curricular and co-curricular school programs and activities
4010 Instructional Supplies: Supplies and materials generally of a consumable nature
directly related to the instructional process
4011 Textbooks: Instructional textbooks for students in grades K-12
4012 Training Supplies: Supplies and materials used in the training of school
employees for certain positions or tasks including supplies and materials for in-
service programs
4013 Testing Materials: Supplies and materials used in testing and assessment programs
other than the regular classroom instructional program
4016 Library Books: Library books and reference materials for student use
4017 Library Periodicals: School library periodicals for student use
Descriptions:
Object Codes
Budget Manual
128 August 2019
4018 Library Supplies: Supplies and materials used in school libraries including book
repair supplies, jacket covers, checkout cards, etc.
4019 Food: Approved food purchases for meetings and in-services
4310 Technology Supplies/Equipment Additional: Additional technology/computer
equipment or supplies less than $5,000 per item cost
4350 Technology Supplies/Equipment Replacement: Replacement
technology/computer equipment or supplies less than $5,000 per item cost
4410 Software Additional: Additional computer software less than $5,000 per item cost
4450 Software Replacement: Replacement computer software less than $5,000 per item
cost
4510 General Equipment/Furniture Additional: Additional equipment or furniture less
than $5,000 per item cost
4550 General Equipment/Furniture Replacement: Replacement equipment or furniture
less than $5,000 per item cost
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129 August 2019
5000 Series: Equipment (Fixed Assets)
The 5000 series object codes are used for the procurement of all additional and
replacement items of a capital outlay nature. As a general rule, capital outlay items are
those which have a useful life of several years, are relatively permanent in nature,
contribute to the continued productivity of the organization, and have a per-item cost of
$5,000 or more. Thus, when budgeting in these line-items, the funds have to be $5,000 or
greater.
5101 Equipment/Furniture Additional: Additional furniture and equipment greater than
$5,000 per item used for instructional and non-instructional programs including
machinery and tools used in instructional programs
5103 DP Equipment Additional: Additional instructional and non-instructional data
processing equipment greater than $5,000 per item including computers, printers,
terminals, disc drives, tape drives, modems, etc.
5150 Lease/Purchase Equipment: Instructional and non-instructional equipment greater
than $5,000 per item purchased on a multi-year contract
5501 Equipment/Furniture Replacement: Replacement equipment and furniture greater
than $5,000 per item used for instructional and non-instructional programs
including machinery and tools used in instructional programs
5503 DP Equipment Replacement: Replacement instructional and non-instructional
data processing equipment greater than $5,000 per item including computers,
printers, terminals, disc drives, tape drives, modems, etc.
8000 Series: Reserve and Contingency
The 8000 series object codes are used for reserves of all types. Funds budgeted in this
object code have to be $5,000 or less for schools during the proposed and approved
budget stages.
8002 General Reserve: Contingency reserve funds
Descriptions:
Object Codes
Descriptions:
Object Codes
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Position Reconciliation Instructions
Your goal is to have your Budgeted (Authorized) FTEs = Filled (Employee) FTEs.
Position reconciliation must be completed by July 1.
1. Make a list (ROSTER) of actual names, position titles, and FTEs in your building.
2. Print Position Control by Dept., Unit and Position ID report that is emailed to you.
• Check each name against your school roster for correct position, coding, and FTE.
Notate any vacancies. Remember that Teachers on Temporary Contracts will not
appear on this report, but still must be budgeted as regular positions. Add any not listed
to your total FTEs on this report; and
• Total Auth FTE should equal total Employee FTE, except where you have vacancies.
3. Print Budgeted vs Filled FTE report that is emailed to you.
• Note: The source of the data in this report is the AMS HR System, therefore, this
report is accurate after the teacher contracts start;
o All Auth FTEs should match Filled FTEs by position number with no
discrepancies, except where you have vacancies.
• Ensure Vacant Column has no negative FTEs—complete a TB increasing budget
for position (with associated Workflow information); and
• If Vacant Column has positive FTE – Verify it is an actual vacancy to be filled. If
position is not being filled, complete a TB decreasing budget for position (with
associated Workflow information if applicable) prior to November 15.
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Budget Questions: HR Questions:
Beth Beyene: 703.791.8739 Melissa Cook: 703.791.8774
Central Office & Instructional-ES &
High Schools Special Ed
Barbara Robinson: 703.791.8763 Christine DiModica: 703.791.8959
Elementary & Administrators
Middle Schools
Johnia Jordan: 703.791.8776
Instructional-MS,
HS, Central Office
Ashley Buckley: 703.791.8733
Classified
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Budgeting in PB (Performance Budgeting)
AMS InfoAdvantage for PB
Log On to AMS InfoAdvantage
1. Go to Internet Explorer.
2. Click on Favorites.
3. Click on AMS InfoAdvantage.
4. Type in your Department Number (space) and School/Dept. Name in User Name
(example: 367 Bel Air).
5. Type in your Password.
6. Click on Log On.
AMS
InfoAdvantage
Login
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Password Set-Up
It is recommended you change the password. (If you do not need to change your
password, you can skip this section and go to the Personnel Reports section).
1. To change the password, click on Preferences.
2. Click on Change Password.
Password
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3. Enter your OLD password, then enter a NEW password and verify this password by
typing it again. Click on OK.
Personnel Reports
1. From the Navigate screen, click on Document List.
Personnel
Reports
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2. Click the plus (+) sign beside Public Folders to get to the published reports (these
will be the folders you have access to).
3. Click on the plus (+) sign beside the PB folder. PB has all Performance Budget
reports.
Run
Reports
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4. Click on PWCS Reports.
5. Right mouse click on the report you want to run. Click on Schedule.
Run
Reports
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137 August 2019
6. Click on Prompts (on left side) to bring in the prompts.
7. Click Modify so you can enter your information.
Run
Reports
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8. Click each line and enter the information it is prompting. You will select the
projection needed depending on what you are doing and what time of year it is.
Keep in mind that different salary projections will be run at different times. You can
choose from the list of values and click the arrow to move it, or type in your search
criteria (department # is commonly used) and click on the binoculars to easily find
what you are looking for.
Run
Reports
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9. You will get check marks when all prompts are completed. Click Apply.
10. Check to be sure the information entered is correct.
Run
Reports
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11. Click Schedule.
12. A list of your instances is shown on the screen. The status will say Running or
Pending. Click on the refresh icon until the status says Success.
13. Once the status says Success, you can then click on the instance you want to view
(usually the one you just ran). Click on the date of the Instance Time to open the
report.
Run
Reports
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14. You have your report for viewing or printing. Click on the printer icon to print.
15. Click Open to view or print; or you can click on Save to save to your computer in
PDF format.
16. Click printer icon to print.
Reports
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17. You can also save it in Excel by clicking on Document, Save report to my computer
as Excel.
18. Click Open to open the file or Save to just save it to your computer without opening
right away.
Save report to
Excel
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19. You can now sort anyway you want.
20. Other features in AMS InfoAdvantage are the binoculars to find text or numbers in
your report.
21. Click on the X to close the report.
Sort report
Binoculars
Close report
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22. Click Log Out to exit the program.
Logout
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A1 – A5 Report Examples
Existing employees are pre-loaded and are the base amounts for your Payroll budget.
Adjustments to these base positions are made on the Department Position Form in PB.
These adjustments will be listed on these reports as “Vacancy” and will add or subtract
FTEs and salary/benefit dollars to your budget.
A1: Position # and Job Title Summary Report: Lists position # and position title sorted
by Position #.
A2: Employee Name, Position #, and Job Title: Lists employee name, position #, and
position title sorted by employee name.
Report
Examples
A1 Report
A2 Report
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A3: Position # and Employee Name by Unit: Lists position # and employee name sorted
by unit #.
A4: Position # by Job Title w/ Employee Name: Lists position # and employee name
sorted by position #.
A3 Report
A4 Report
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A5: Position # and Employee Name by Unit and Object: Lists position #, employee
name, and object code sorted by unit #.
A5 Report
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Budget History Reports
Budget history reports provide a glance at both (1) line items that exist for each budget
agency and (2) previous year’s budgets. There are four reports available for viewing and
printing.
Budget History by Activity and Unit: This report is sorted by activity and unit. It is also
important to remember that this report updates with changes and the initial printout of this
report will only show the pre-loaded salary and benefit funds. The flex funds will,
therefore, not be listed for the current budget year until the budget holder has entered
them.
Budget History by Object Code: This report is sorted by object codes. This report is
useful because it shows how much has been budgeted in each object code regardless of
unit.
Budget
History
Reports
Budget
History by
Activity/Unit
Budget
History by
Object Code
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Budget History by Object code and FTE: This report is sorted by object code and
shows how many FTEs have been budgeted.
Budget Lines in PB: This report shows every line item budgeted in PB by budget string.
Budget
History by
Object
Code/FTE
Budget
Lines in PB
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How to Determine Your Salary/Flex Appropriation
Step
1 Determine Total Allowable Salary Allocation
Multiply Total Allocation by Percentage Allowable for Your School
Total Allocation 5,322,500
95% (95% = ES, 93% = MS, 91% = HS)
Total Allowable Salary Allocation 5,056,375
2 Determine Percentage Before Any Adjustments
Divide Unadjusted Salary Allocation by Total Allocation
Unadjusted Salary Allocation 4,919,500
Total Allocation 5,322,500
0.92 3 Determine Additional Amount Allowable for Allocation to Salaries
Subtract Total Allowable Salary Allocation from Unadjusted Salary Allocation
Total Allowable Salary Allocation 5,056,375
Unadjusted Salary Allocation 4,919,500
Additional Amount to Allocate to Salaries 136,875
For example, this amount will fund 1.5 additional teachers - see calculation below
Divide Additional Amount to Allocate to Salaries by what one teacher costs (salary + benefits)
Additional Amount to Allocate to Salaries 136,875
Teacher Salary + Benefits 91,254
1.50
4 Make your changes in PB, Create and Execute Projection in PB, run A4 report in AMS InfoAdvantage
to see changes along with original salary data and new Salary Allocation Bottom line
After completing Salary Allocation, budget Flex Allocation
After Salary Allocation Changes 5,072,366
5 Determine Flex Allocation
Subtract Total Allocation from Adjusted Salary Allocation
Total Allocation 5,322,500
After Salary Allocation Changes 5,072,366
Flex Allocation 250,134
6 Recap
Total Allocation 5,322,500
After Salary Allocation Changes 5,072,366
Flex Allocation 250,134
5,322,500
Remember, must balance allocation to the penny.
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Position Suffix
Suffix # of Days Position Type
A 250 Administrators
B 236 Administrators
C 223 Year Round Administrators
D 223 Administrators
E 223 Year Round Instructional
F 223 Instructional
G 214 Year Round Instructional
H 192 Food Service HS Managers
I 214 Instructional
J 209 Instructional
L 200 Instructional
M 195 Instructional
P 214 Classified
Q 250 Classified
R 223 Classified
S 200 Classified
T 195 Classified
U 192 Food Service Managers
V 188 Classified
W 223 Year Round Classified
X 177 Food Service
X 180 Cafeteria Hostess
Y 174 High School Food Service
Custodians/Facilities/IT
Suffix Shift
Q Days (year-round)
O Nights (year-round)
N 10 Months Night & 2 Months Day (night during the
school year & days during the summer)
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PB Outline
The software used during the budgeting phases is PB (Performance Budgeting). The
process begins with an upload of a dataset containing all permanent employees working as
of a specific day (day varies from year to year) in December of each fiscal year. This
upload does not include any vacant positions, employees on leave at time of upload, or
personnel changes made after the upload date.
Salary and benefit costs are loaded into PB allowing for the Budget Office to pre-load the
average personnel salaries for each school/department based on the December upload. It is
the responsibility of the budget holder to review the pre-loaded employee data and make
the appropriate changes for the next fiscal year such as:
• Eliminate any grant funded positions
• Enter vacant positions that the department still wants filled next year
• Eliminate or add new positions until personnel resembles desired counts
It is the responsibility of the budget holder to use the materials set forth in this budget
manual, the budget allocation packets, and the school/department strategic plans to
determine how many teachers and staff the respective agency requires for the new fiscal
year. It is important to remember staffing costs should not exceed 95% of the
school/department’s allocation.
PB Overview
Once the budget holder’s staffing plans for the next fiscal year are known, follow the
outlined steps below. PB step-by-step instructions follow the outline.
1. Log on to PB
2. Set/Change password if needed
3. Review the following items in AMS InfoAdvantage to determine the appropriate
reports to print:
a. PWCS “A” Reports: Shows the pre-loaded staff in various formats.
i. A1 - Position #, Job Title
ii. A2 – Employee Name, Position #, Job Title
iii. A3 - Position #, Employee Name by Unit (recommended for printing)
iv. A4 - Position #, Title, and Name (recommended for printing)
v. A5 – Position # and Employee Name by Unit and Object
b. PWCS Budget Reports: Provides a history of budgeted amounts by line-item.
i. Budget History by Act/Unit (recommended for printing)
ii. Budget History by Object Code
iii. Budget History by Object Code and FTE
iv. Budget Lines in PB
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4. Existing employees are pre-loaded as well as the base amounts for your payroll
budget. Adjustments to these base positions are made by you on the Department
Position Form. These adjustments will be listed on these reports as “Vacancy” and
will add or subtract FTEs and salary/benefits dollars to your budget. Compare the pre-
loaded staff to the staff desired. Make a list of any position changes desired keeping
in mind what is required in the department position form:
a. Unit/Activity: Can be obtained from A3 report
b. Unit/Object: Can be obtained from A5 report
c. Position Number: Can be obtained from all PWCS “A” reports (A4
recommended)
5. Add and subtract the position changes via the Department Position Form: This step
might be conducted several times until the desired personnel count is met.
a. Note any brand new positions will most likely not be in PB. Contact the
Budget Office so the data can be loaded.
6. After personnel changes are complete, salary calculated, and form saved, a salary
projection is required. This procedure will combine all of the personnel changes
from both (1) the pre-loaded data and (2) the new data just entered.
a. Every time a change is made, the software has to be instructed to make those
changes. Projections provide a view of the latest changes via the A1–A5
reports. It is imperative a projection is run after any changes or the reports will
reflect the wrong data.
7. Re-run the A1-A5 Reports printed in Step 3 above. These reports will show the
results of the position changes made in Step 5. Review:
a. Total FTEs by (1) positions and (2) school/department’s overall total
b. Total Counts by (1) positions and (2) school/department’s overall total
c. Total school/department allocation with regard to the 95% allocation target
If additional personnel changes need to be made, go back to Step 5 and repeat as many
times as necessary, each time running a salary projection.
8. If the reports in Step 7 reveal the desired personnel, open and run the FSQ
(Formatted System Query) in PB:
a. Compare the FTE total with the FTE total in the A1-A5 report from Step 7. If
these do not match, there is a data entry error in the Department Position Form
(Step 5). If different, a review of the Department Position Form is required.
Review the FTEs making sure they match the designated category. For
example, an agency budgeted for:
i. full time secretary = Object 1150 and FTE = 1
ii. half time secretary = Object 1150J and FTE = .50
iii. 80% secretary = Object 1150_80 and FTE = .80
Each of the above position types requires separate entries in the Department
Position Form because they are denoted via distinct Object/FTE (i.e. the J and
_80 that follow the object code).
PB Overview
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b. Calculate the amount of funds remaining for the school/departments
discretionary (flex) funds. This is done by taking the total shown on the FSQ
and subtracting that from the total Allocation designated to the
school/department.
9. Enter discretionary funds. Open Department Budget Form:
a. Budget your flexible/discretionary funds by entering the amount in the
REQUEST column in the row containing the account codes for the items to be
budgeted. The NYREV (new year revised column) will populate with your
request when saved.
i. Note: 7.65% of every amount budgeted in any object code 1200
through 1999 must be added to the FICA 2100 object code row in the
unit where the payroll-type amount is budgeted.
b. When the total of the NYREV column equals the amount allocated to the
school/department, the flex funds are complete.
10. Open the FSQ (Step 8). Verify that the amount of the NYREV column in the
Department Budget Form matches the amount of the column for the appropriate
budget stage (Proposed or Approved) on the FSQ. This should match your allocation.
If the amounts match, the budget is complete.
a. Note: If it doesn’t match, call the Budget Office for assistance.
11. Re-run and print the reports in Step 3 for final records. An email should be sent to
the Budget Office notifying of budget completion. This action will lock the budget
holder out of PB; thus, make sure the budget reflects what is desired.
PB Overview
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PB Step by Step
The following pages provide a step by step example of how to enter a budget into PB.
Login to PB
1. Go to Internet Explorer.
2. From your Favorites, select PWCS Sites, then PWCS PB.
3. Type in your Department Number (space) and School/Dept. Name in User Name
(example: 367 Bel Air).
4. Type in your Password.
5. Click on Login.
Log-in
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Change Password
1. If you need to change your password click on Edit Password.
2. Enter your OLD password, then enter a NEW password and Verify this password by
typing it again.
3. Click Save.
4. Once you get “Password changed successfully;” click on Advantage Performance
Budgeting to get back to the beginning.
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Budget Forms
Budget forms are used in PB to distribute the dollars given to you in your allocation.
There are two forms in PB:
Department Position Form – this form is used to make any changes to your pre-loaded
existing positions. The changes you make on this form are automatically posted to your
Department Budget Form via a salary projection. The data from this form is uploaded to
AMS by the Budget Office.
Department Budget Form – the dollar amounts for your pre-loaded positions and position
changes are posted to this form. You then use this form to distribute your flexible funds,
until the bottom line total equals the amount of your allocation. The data from this form is
then uploaded into AMS by the Budget Office.
Department Position Form
1. Click on Budget Tasks.
Entering
positions
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158 August 2019
2. Click on Formulate Budget Request.
3. Click on DEPT_POS_FORM.
4. Click Select.
5. Click New if this is your first time in this form for this fiscal year or Click Search if
you have already created a form and want to edit it - Only one form per department.
Position Form
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6. If clicked New, skip this screen shot and go to #7. If clicked Search, click on the box
next to your school/department name to input a check mark, then click on Edit.
Always click Edit if you have already created a form. Should never have more than
one form. Proceed to #12.
Position Form
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7. In Request Code, enter your school/department, underscore, the fiscal year you
are working on (example: 492_2020).
8. In Name, enter your school/department name (example: Bull Run MS).
9. In the Stage field, type 1 for Proposed budget or type 2 for Approved budget.
10. Under Dimensions type in your Department number and Fund (almost all, with few
exceptions, are Fund 001).
Position Form
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11. Click on Save and look for Action was successful.
12. Click on Position Lines tab.
13. Click New Position (always).
Position Form
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162 August 2019
14. Enter Unit (you can use the A3 report to find the correct code – it is important that
you use correct codes because the codes you use are the ones that will be uploaded
into AMS for your final budget).
15. Enter Activity.
16. Enter 0 (zero) for Function (function is always = 0).
17. Enter Appropriation (this is always your salary appropriation code).
18. Enter Position Number (you can use the A1-A5 reports to locate position numbers of
each position).
19. Enter Object/FTE. If entering a fractional FTE, use the search icon and select the
object code/FTE/description code that matches the position you are adjusting. Do not
combine different categories on the same line. For example: if you want two .50
teachers, you would use the 1120J (J = .50 FTE) with .50 FTE and 2 count. Example
of search icon: Click on the Search icon to the left of Object/FTE. (Note: you can
search on any field that has the search icon).
Position Form
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You can search by code or name. Enter the Code or Name and click on Search.
When the list displays, be sure to click on Display All Items to see the full list.
Click on the header Name to sort in order.
Position Form:
Search
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20. Funding Start Date: Leave blank.
21. Funding End Date: Leave blank.
22. Enter the FTE (total increase or decrease in FTEs for this category, either partial or 1,
never more than 1, always positive number).
23. Enter Count (total “body” increase or decrease for this category, count is positive if
adding a position and negative if deleting a position, never less than 1, can be more
than 1. For example: if adding 3 of the same type of teacher with the same FTE, the
count would be 3 - see examples below).
Add two 1.00 FTE Science Teachers
Remove one 1.00 FTE Reading Teacher
Add two 0.50 FTE daytime Custodian II
Add one 0.50 FTE Secretary I
Add two 1.00 FTE Secretary I
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24. Continue to click on New Position if you want to add new lines on the form.
25. Click Delete Item if you want to remove lines from the form. If you added a line that
you no longer want, the line should be deleted (line will have strikethroughs and will
be completely removed once you save the form).
26. Click Calculate to see the dollar amount of the changes in the Cost column.
27. When you are finished, recheck your entries to make sure everything is correct.
28. Click Save when done and verify Action was successful. Your form is now saved and
the changes have been posted to your Department Budget Form. Instructions that
follow will have you run your salary projection to update your PB reports with these
changes.
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29. Click Back.
30. Click Continue.
31. Click on Advantage Performance Budgeting or Home.
Salary Projection
Salary projections are run to post the changes that you have made to your pre-loaded
positions on your Department Position Form to the reports. Each school or department
should have only one projection. That projection can be updated (edited) if further
changes are made on the Position Form.
Salary
Projections
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1. Click on Salary Projections.
2. Click on Salary Projection Maintenance.
3. Click New if this is your first time in this projection for this fiscal year or click Search
if you have already created a projection and want to edit it – Only one projection per
department. If clicked New, proceed to #4. If clicked Search, skip this section and go
to #13.
New
Projection-
first time
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4. In Code, enter your school/department, underscore, the fiscal year you are working
on (example 492_2020).
5. In Name, enter your school/department name (example Bull Run MS).
6. In Start Date, enter the first day of the new fiscal year (example: 07/01/2019).
7. In End Date, enter the last day of the new fiscal year (example: 06/30/2020).
8. In the Active field, click on the down arrow and highlight Both.
9. In the Filled field, click on the down arrow and highlight Both.
10. In Department Dimensions, type your school/department number.
Salary
Projections
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11. Click Save.
12. Verify that you get Action was successful.
13. Click on Salary Projections.
Salary
Projections
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170 August 2019
14. Click on Execute Salary Projection.
15. Click on the radio button on the left of your salary projection.
16. Click Project.
Salary
Projections
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171 August 2019
17. Verify that you get Action was successful.
18. Click on Advantage Performance Budgeting.
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172 August 2019
Run AMS InfoAdvantage Reports
Once the salary projection has been completed, your A1-A5 reports will reflect the
changes that you made to your positions through the Department Position Form. Go to
AMS InfoAdvantage and run the position reports on your projection that you just
created (example: 492_2020, not the baseline or approved projection). The
baseline/approved projection was taken at a point in time and will never change. To pick
up the changes that you made on your Position Form, you will run the reports on the
salary projection that you created. Your salary projection will have your
school/department number, underscore, and the fiscal year you are working on. When
modifying your prompts, the baseline/approved projection will automatically come up.
You need to change the prompt to reflect your school/department number. Check all the
AMS InfoAdvantage reports for cost of next year’s salary, vacancies, etc. If your changes
are not reflected on the reports, check your salary projection for accuracy or call the
Budget Office for help.
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Department Budget Form - (Flex Funds)
Budget Codes – These can be sorted by clicking on the title name of each column. If you
prefer to see your budget by unit, you can click on Unit. Sort by unit when entering your
FICA amounts. If you prefer to see your flexible funds separate from your payroll items,
you can click on Appropriation. Sort by Object if you want to see a specific object codes
grouped together. Sorting is very helpful to see your budget in different ways.
Salary and Benefits - Existing staff salary and benefit budget amounts for the new year
are already pre-loaded in the NYREV (New Year Revised) column. Any additions or
subtractions you make to the pre-loaded staff on the Department Position Form will
automatically adjust these budget amounts. The only exception is FICA. You will increase
the FICA amount by 7.65% of any amounts you budget in your 1200 through 1999 object
codes. (See instructions on following pages). You then use this form to distribute your
flexible funds, until the bottom line total equals the amount of your allocation.
The Department Budget Form is used to distribute your allocation into categories for
your budget. The REQUEST column is used to enter the flexible fund amounts you want
to budget in each budget string. This column will post to the NYREV column. The
NYREV column, along with the budget strings, will later be uploaded to AMS for your
Approved Budget. The total of the NYREV column must equal the amount sent to you on
your Allocation Sheet.
If you are currently in AMS InfoAdvantage, go back into PB. Click on Advantage
Performance Budgeting or Home.
Department
Budget Form:
Flex Funds
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174 August 2019
1. Click on Budget Tasks.
2. Click on Formulate Budget Request.
3. Click on the radio button to the left of the DEPT_BUD_FORM.
Department
Budget Form:
Flex Funds
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175 August 2019
4. Click Select.
5. Click NEW if this is your first time in this form for this fiscal year or Click Search if
you have already created a form - Only one form per department.
6. If clicked New, skip this screen shot and go to #7. If clicked Search, click on the box
next to your school/department name to input a check mark, then click Edit. Always
click Edit if you have already created a form. Should never have more than one form.
Proceed to #12.
Department
Budget Form:
Flex Funds
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176 August 2019
7. In Request Code, type in your school/department number, underscore, and
current fiscal year (example 492_2020).
8. In Name, type in your school/department name (example Bull Run MS).
9. If Stage is blank, type 1 in Stage for Proposed or type 2 for Approved.
10. In the Dimensions section, enter your Department number & Fund.
11. Click Save and verify Action was successful
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12. Click on Budget Lines Tab (this will take a few minutes, since it is bringing in every
budget line you have). Click on Display ALL Items. Existing staff salary and benefit
budget amounts are pre-loaded in the NYREV column. Any additions or subtractions
you made on the position form are also reflected on this form. You will need to
increase the FICA amount by 7.65% of any amounts you budget in your 1200 through
1999 object codes. The CYAPR (current year approved) column is included as a tool
to help you prepare your new budget by viewing the history for each account. The
REQUEST column is used to enter the flexible fund amounts you want to budget in
each accounting string. This column will automatically post to the NYREV column
when the form is saved. The NYREV column, along with all accounting strings, will
later be uploaded to AMS Financial for your Approved Budget. Your budget is
complete when the total of the NYREV column equals the amount sent to you on your
Allocation Sheet.
Department
Budget Form:
Flex Funds
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13. Codes can be sorted by clicking on the title name of each column. You can sort by
clicking on any header column. If you prefer to see your budget by unit, click on Unit. If
you prefer to see all of your flexible funds separate from your payroll items, click on
Appropriation, etc. You can hold your cursor over any of the account codes to see a
description of the code. Important: Do not change or add any codes, call the budget office
if you need new codes.
14. Before you start entering your flex funds, sort by appropriation and make sure that the
subtotal of your salary appropriation (NYREV column) minus the subtotal amount to
the left (any FICA entered for flex funds in the Request column) equals the grand total
on your A1-A5 report. If this does not equal, call the Budget Office for help before
continuing on. It is okay to continue if you are off by pennies. The pennies will be
adjusted in step #18.
Department
Budget Form:
Flex Funds
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15. Add your flex budget to the appropriate lines by entering the dollar amounts in the
REQUEST column. Remember to add 7.65% of any amounts you enter in object
codes 1200-1999 to your 2100 FICA code in the corresponding unit. Sorting by unit is
the easiest way to do this. You can also figure a calculation (FICA) by clicking on the
calculator (do not click in the request line first, click on the calculator icon next to the
line you want FICA added); see bigger picture next. The reserve code (object 8002)
cannot have more than $5,000. Equipment lines (5000 series object codes-fixed assets)
have a per-item cost of $5,000 or more. Thus, when budgeting in these line-items, the
funds have to be $5,000 or greater.
Do the calculation and click Store (it will insert the amount on the line).
16. Continue adding amounts to the accounts in the rows you want your budget to appear,
until the total of the NYREV column equals your allocation amount. (Note: your
bottom line will not change every time you enter a new amount, you must click on
Save before the new amounts will show up).
Department
Budget Form:
Flex Funds
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180 August 2019
17. Once you complete the form click Save and verify Action was successful.
18. Review your form to verify that you have added FICA for all 1200-1999 object code
budgeted amounts, that you have budgeted in the correct areas, and that the total of the
NYREV column at the bottom of page equals your allocation amount. This form
must balance to the penny. If you are off by cents, adjust your largest dollar FICA
amount (generally 1000-2100) by the cents needed to balance. (Cents cannot be added
to flex codes).
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19. Click Back.
20. If you get the Confirmation window, click Continue.
21. Click on Advantage Performance Budgeting or Home.
Department
Budget Form:
Flex Funds
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Formatted System Query (FSQ)
Verify that the total on your FSQ is equal to the total of the NYREV column in your
Department Budget Form. (Note: If there is a discrepancy, please call the Budget Office
for assistance)
1. Click on Budget Tasks.
2. Click on Execute a Formatted System Query.
Formatted
System Query:
FSQ
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3. Click Public to insert a check mark, then click on Search.
4. Click on the radio button to the left of BUDGET_REPORT, then click on Select.
Formatted
System Query:
FSQ
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5. In Code, type in your school/department #.
6. Click on Query.
Formatted
System Query:
FSQ
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7. If all rows do not display, click on arrow for Display and highlight ALL rows.
8. Check the Total Expend and the Total FTE at the bottom of report in the proper
column (the fiscal year you are working on) to make sure it is correct. The Total
Expend must match your allocation sheet to the penny and the Total FTE must match
your PB (A1-A5) Report. You can also print this query.
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Printing Budget
Now go back into AMS InfoAdvantage and run your Budget History by Object Code and
FTE report to check the totals there. Print any reports you would like to keep for your
records.
Notify Budget Office
Once all the reports and forms match your allocation, notify the Budget Office via email
to let them know that your budget has been completed.
Printing
Budget
Notify Budget
Office
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Appendix
Utilizing the “Additional Class Supplement”
Feature in WinOcular
Teachers who work an additional class period above their full-time (1.0 FTE) teaching
contract to cover a vacancy will be compensated through the supplemental pay process.
If the assignment covers the full instructional school year - 187 days (from 8/26/19 –
6/12/20), the amount for this additional class period is an additional $12,000 (187 x
64.17112/day). If the assignment is less than the full school year, it will be prorated based
on the number of days worked.
An “Additional Class Supplement Budget Tool for FY 2019-20” is available on the
Intranet. This Excel tool may be used to determine the actual payment and budgeted
amount including FICA for the Additional Class Supplement. This tool can be especially
helpful with less than full school year assignments.
The supplemental rate, plus FICA (0.0765), must be budgeted for these positions. The
budget for a full $12,000 Supplement with FICA is $12,918. Submit a TB, if necessary, to
move the Flex appropriations to the Salary/Benefit appropriations.
An “Additional Class Supplement” workflow is required to process the request.
Additional Class Supplement Workflow Directions
1. From the WinOcular Workflow Portal, select “Initiate Personnel Requisition.”
2. In the “Type of Task” field, select “Additional Class Supplement.”
3. Enter the “Proposed Effective Date” (this is the first day of the supplemental
assignment). If the teacher was working in this assignment for the full school year,
for FY 2019-20 please enter 08/26/2019.
4. Fill in the appropriate Fiscal Year (e.g. 2019-20).
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5. The Position Category will always be “Certified.”
6. Enter the applicable Job Group (Middle School, High School, Special Ed, or
Other).
7. Select the Position Title that represents the additional class to be taught.
8. Select the Facility (school location).
9. Enter the Period From and To Dates. These dates are critical. They drive the
amount of pay the teacher will receive. If a teacher will work the assignment for
the FULL school year, please enter the first day of school through the day after
school releases (e.g. 08/26/2019 – 06/12/2020).
A separate Excel tool has been created to assist schools in determining the
pay and amount to budget for Additional Class Supplements that are less than a
full school year in duration. This and other WinOcular resources are available
on the Intranet, under the “Human Resources” menu, then “WinOcular” tab.
Please note: There is no FTE associated with this Workflow. The pay is based off
the Period From and To dates.
10. Enter the Budget Code information for the certified position.
The Object Code will always be 1120.
If needed, indicate the TB #.
2019-20
08/26/2019 06/12/2020
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11. In the “Recommend for Hire” section, click the “Find PID” button.
Search for the teacher by name, social, or PID #, and select the teacher you would
like to recommend.
(Note: Only current full-time PWCS certified teachers, who are
certified in the particular subject area, may be recommended for an
Additional Class Supplement.)
12. Enter the “Hire Type” as “Current Employee.”
13. Enter the Proposed Start Date of the assignment (e.g. 08/26/2019).
14. Enter the name of the person authorizing this action in the “Action Authorized
By”
15. Click “Complete” at the bottom of the page.
16. Then select “Send Forward.”
08/26/2019
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The Workflow will route through the following approval steps;
• Initiator
• Principal/Budget Holder
• Associate
• Budget
• HR Supervisor
• HR/Temporary Employment Office
Once the Workflow has been processed, the Temporary Employment Office will
print and send an Additional Class Supplement Agreement to the school.
• A copy of the agreement should be signed by the employee and sent
back to Human Resources to include in the employee’s file.
Payroll will be notified to initiate payment.
• Teachers who work an additional class period will receive the
supplement in equal increments from the date processed beginning
on, or after, 10/15 through their 6/15 paychecks. The supplement is
not paid over the summer months and there are no benefits associated
with the Additional Class Supplement.
Additional WinOcular resources are available on the Intranet, under the
“Human Resources” menu, then “WinOcular” tab.
If you have any questions, please contact the Department of Human Resources
(703.791.7327).
Figure 1. Additional Class Supplement Budget Tool.
*
*
*
1
2
3
4
DATES
MONTH 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
AUG 187 186 185 184 183 S
SEPT S H 182 181 180 179 S S 178 177 176 175 174 S S 173 172 171 170 169 S S 168 167 166 165 164 S S 163
OCT 162 161 160 159 S S 158 157 156 155 154 S S 153 152 151 150 149 S S 148 147 146 145 144 S S 143 142 141 140
NOV 139 S S 138 137 136 135 134 S S H 133 132 131 130 S S 129 128 127 126 125 S S 124 123 H H H S
DEC S 122 121 120 119 118 S S 117 116 115 114 113 S S 112 111 110 109 108 S S H H H H H S S H H
JAN H H H S S 107 106 105 104 103 S S 102 101 100 99 98 S S H 97 96 95 94 S S 93 92 91 90 89
FEB S S 88 87 86 85 84 S S 83 82 81 80 79 S S H 78 77 76 75 S S 74 73 72 71 70 S
MAR S 69 68 67 66 65 S S 64 63 62 61 60 S S 59 58 57 56 55 S S 54 53 52 51 50 S S 49 48
APR 47 46 45 S S H H H H H S S 44 43 42 41 40 S S 39 38 37 36 35 S S 34 33 32 31
MAY 30 S S 29 28 27 26 25 S S 24 23 22 21 20 S S 19 18 17 16 15 S S H 14 13 12 11 S S
JUN 10 9 8 7 6 S S 5 4 3 2 1
Using the chart above, enter the number of days the teacher will be working:
Based on days, the employee will earn approximately: (# of days x 64.17112)
FICA will be: (# of days x 64.17112 * 0.0765)
The budgeted amount needed for this position including FICA is: (# of days x 64.17112 x 1.0765)
INSTRUCTIONS:
Additional Class Supplement Budget Tool for FY 2019-20
In this example, the budget needed for someone starting November 2nd and work ing the 139 days would be $9602.15 (139 x $64.17112 x 1.0765).
Then multiply the # of days (in this example 139) by the daily rate ($64.17112) x 1.0765 (for FICA).
You may enter the "number of days" in the yellow field below and Excel will perform the calculations.
To budget for the Additional Class Supplement, look up the start date of when the teacher will begin teaching the additional class, using the chart below.
(For example, someone starting on November 1st, would have 139 days left in the school year.)
SUPPLEMENT NOTES:
Full-time teachers who will be working an additional class above their full-time (1.0 FTE) teaching contract will be compensated through the supplemental pay process.
If the assignment covers the full instructional year - 187 days (from 8/26/2019 through 6/12/2020), the amount for the additional class period is an additional $12,000.
The budgeted amount for each full school year supplement, including 0.0765 for FICA ($918), is $12,918.
The $12,000 supplement is based on the Teacher working 187 days between (8/26 and 6/12). The rate of $64.17112 is multiplied by 187 days (187 x 64.17112 =
$12,000). If someone will work less than the full 187 days, you may use the following chart to determine how many days there are left in the school year from that
date. Enter the number of days in the yellow field near the bottom of this Excel sheet. This will help you determine the pay and budget for the position.
This Excel tool may be used to determine the actual cost and budgeted amount including FICA for the Additional Class Supplement.
$12,000.00
$12,918.00
187
187
$918.00
Submit a TB to move budget from the Flex appropriation to the Salary/Benefit appropriation -the position's budget code and the FICA budget code.
Submit an "Additional Class Supplement" Workflow. Be sure to include the correct FROM and TO dates. These dates determine the pay.
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Index
A
activity codes · 116, 121 Additional Class Supplement · 65 additional students · 36 administrative association fees
schools · 52 advisory council · 23 allocation
change request · 15 allocations
charts-central office · 91 charts-schools · 72 determining school allocations · 10 fixed · 12 funding · 11 per-pupil · 12 replacement equipment · 12 school · 46 textbook · 50
alternative programs · 31 appropriation codes · 115 approved budget · 15 automated disbursement (AD) · 104 average salary · 13
B
benefit costs · 53 bookkeeping/supplemental information · 103 budget
adjustments · 39 approved · 15 calendar · 17 compiling · 20 cycle · 14 expenditure codes · 116 management · 19 philosophy · 8 planning · 18 process · 7 proposed · 15 reallocations-central office · 87 reallocations-schools · 39 reconciliation · 103 responsibilities · 20 transfer (TB) · 108
budget management procedures central office · 86 schools · 28
C
cafeteria aides · 36, 70 calendar · 17 carry-over · 14, 37, 86 center-based programs · 29 central office departments responsibilities · 83 chart of accounts · 115 class size ratios · 13 codes
activity · 121 appropriation · 115 department · 115 department (schools) · 117 fund · 115, 116 grant · 120 object · 116, 122, 124 unit · 115, 119
compensation for employees · 31 compiling the budget · 20 custodial substitute · 55 custodian vacancies · 53
D
deficit funds · 14 central office · 86 schools · 37
department codes · 115 schools · 117
E
employee payment rates · 62, 63 employment & compensation for employees · 31 encumbrances · 105 enrollment increase · 36 equipment allocation · 12 equipment replacement allocation · 52 expenditure transfers · 88, 104
central office · 88 schools · 39
expense budget transfer request (EB) · 103
F
FICA · 53, 55, 65 field trips · 70, 85, 126 financial transaction terms · 103
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fixed allocations · 50, 52 food & nutrition services · 90 fte conversion chart
teacher assistants · 35 teachers · 34
function codes · 116 fund codes · 115, 116
G
ged program · 31 grant codes · 120 grant departments management and budgeting · 89 grants · 87
budgeting & management · 13 guidance · 30
H
high school programs · 30 home school/private students · 37 hours to fte conversion chart
teacher assistants · 35 teachers · 34
I
Instructional Technology Coach · 40 internal exchange transaction (IET): · 104 itinerant guidance services · 30 itinerants · 21, 56
J
journal voucher · 39, 55, 88 itinerants · 56
L
licensed practical nursing (LPN) · 31
M
manual disbursements (MD) · 104 mission · 10
N
nursing · 31
O
object code descriptions · 124 object codes · 116, 122
1000 Series-Personnel Services · 124 2000 Series-Benefits · 125 3000 Series-Services · 126 4000 Series-Supplies & Materials · 127 5000 Series-Equipment (Fixed Assets) · 128 8000 Series-Reserve & Contingency · 128
P
payment vouchers · 104 payroll expenditure (PREXP) · 105 payroll net pay (PRLNP) · 105 pb (performance budgeting) · 131
a1-a5 report examples · 144 budget form - (flex funds) · 172 budget history reports · 147 formatted system query (fsq) · 181 info advantage · 131 notify budget office · 185 outline · 151 overview · 151 password (change) · 155 password (set-up) · 132 personnel reports · 133 position form · 156 printing budget · 185 salary projection · 165 step by step · 154
performance measurements · 19 per-pupil allocations by level · 46 per-pupil funding chart · 48 per-pupil resource allocation by category · 48 position reconciliation instructions · 129 pre-encumbrances · 105 proposed budget · 15 purchase order
centralized (PC) · 105 decentralized (PD) · 105 delivery order (DO) · 105
R
reconciliation process · 107 replacement equipment · 128 replacement equipment allocations · 52 requisition (RQS) · 105 reserve funds · 37, 128
S
school allocations · 46
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school responsibilities · 23 school-level responsibilities · 10 shared programs & services · 28 site-based
management · 8 management parameters · 9
special education programs · 29 specialty program supplement · 52 specialty school programs · 30 staffing ratios · 13 strategic plan development · 18 students
additional · 36 home school/private · 37 transfer · 37
substitutes · 54 reimbursement · 57
supplemental pay · 66 supply request (SRQ) · 105 surplus funds · 14
central office · 86 schools · 37
T
temporary teachers · 53 textbook allocations · 50 transfer budget (TB) · 103, 108 transfer expense (TX) · 104 transfer of students within school division · 37
U
unit codes · 115, 119
W
warehouse transactions issue confirmation (CI) · 106 over counter (OC) · 106 stock return (SN) · 106 supply request (SRQ) · 106