socorro independent school district budget basics
TRANSCRIPT
Socorro Independent School District
Budget Basics2014-2015
Quick Coding Reference Sheet 1
Rollup Codes and Allocations 3
Campus Allocation Summary 4
Account Number Guide 7
Substitute Coding 11
Commonly Used Object Codes 15
Maintenance Object Codes 19
Budget Amendment & Transfers Guidelines/Deadlines 21
How to… Enter a Budget Transfer/Amendment 23
TEA, Example of Unallowable Expense 27
TEA, Guidelines Related to Specific Costs 31
How to… Run a YTD Budget Report 49
How to… View/Export accounts to Excel using Account Inquiry 53
SISD StaffNet Navigation 57
Contact Us 60
Budget Basics
Table of Contents
Coding
How to?
In Tyler Munis
2014-2015
INFO
.
FUND - - - - SUB OBJECT - -199 11 Instruction 11 Basic Ed. Services XX 000 All Campuses206 12 Library 001 Socorro HS 21 Gifted & Talented Local Option 580 Aquatics 6112 Substitutes 6411 Employee Travel/Subsistence 211 13 Staff Development 002 Montwood HS 22 Career & Technology See Reverse 595 Elementary Education 6118 Extra Duty Pay (i.e. Stipends, 6th period) 6412 Student Travel/Subsistence 220 21 Instructional Leadership 003 Keys Academy 23 Special Ed for list of 600 Infrastructure Services 6119 Professional Salaries 6413 Non - Employee Stipends223 23 School Leadership 004 Americas HS 24 Accelerated Ed Socorro ISD 610 Instructional Technology 6121 Overtime - Support Personnel 6419 Non - Employee Travel/Subsistence 224 31 Guidance/Counseling 005 El Dorado HS 25 Bilingual Sub Objects 630 Information Services 6122 Substitutes, Support Personnel 6429 Insurance & Bonding Costs225 32 Social Work Services 007 Mission Early College HS 28 Disciplinary AEP (Keys) 640 Print Shop 6125 Part-Time Workers 6439 Election Costs240 33 Health Services 008 Eastlake HS 30 School wide St Comp Ed 650 Library Services 6129 Salaries / Wages for Support Personnel 6449 Depreciation Expense244 34 Student Transportation 009 Options HS 31 High School Allotment 670 Community Ed. Services 6131 Contract Buyouts 6492 Payments to Fiscal Agents of Shared Svc Arrangements255 35 Food Services 010 El Dorado 9th Grade Academy 32 Prekindergarten 690 Bilingual/ESL Education 6132 TRS Supplemental Compensation 6493 Payments to Member Districts of Shared Svc Arrangements263 36 Extracurricular 33 Prekindergarten Sp Ed 695 Gifted & Talented/ 6139 Employee Allowances 6494 Transportation Expense (In-District)
272 41 General Administration 041 Socorro MS 34 Prekindergarten St Comp Ed Advanced Academics 6141 Social Security/Medicare 6495 Dues381 51 Maintenance/Operations 042 Salvador Sanchez MS 35 Prekindergarten Bilingual 710 Technology Services 6142 Group Health & Life Insurance 6499 Miscellaneous Operating Expense397 52 Security/Monitoring 043 William D. Slider MS 91 Athletics 750 Fine Arts 6143 Workers' Compensation409 53 Data Processing 044 Capt. Walter E. Clarke MS 99 Undistributed 760 Board of Directors 6144 Teacher Retirement/TRS Care On-Behalf 410 61 Community Services 045 Montwood MS 765 Internal Audit 6145 Unemployment Compensation427 71 Debt Service 046 Col. John O. Ensor MS 770 Integrated Pest Management 6146 Teacher Retirement/TRS Care429 81 Facility Acq/Construction 047 Sun Ridge MS 780 Public Relations 6149 Other Employee Benefits599 99 Other Intergovernmental 048 Spec. Rafael Hernando MS 790 State & Federal Programs 699 Charges 049 SSG Manuel R. Puentes MS 800 Secondary Education 713 810 Research & Evaluation 6211 Legal Services 6511 Bond Principal
714 101 Robert R. Rojas ES 815 Staff Development 6212 Audit Services 6512 Capital Lease Principal715 102 H. D. Hilley ES 825 21st Century Learning 6213 Tax Appraisal & Collection 6513 Long-Term Debt Principal719 103 O'Shea Keleher ES 830 Special Education 6214 Lobbying Services 6519 Debt Principal752 104 Campestre ES 840 Academic Services 6219 Professional Services 6521 Interest on Bonds753 105 Horizon Heights ES 845 TIPS 6221 Staff Tuition & Fees - Higher Education 6522 Capital Lease Interest754 106 Vista Del Sol ES 850 Career & Technical Ed. 6222 Student Tuition - Public Schools 6523 Interest on Debt
107 Hueco ES 860 Superintendent of Schools 6223 Student Tuition - Non-Public Schools 6524 Amortization of Bond & Other Debt Related Costs109 Myrtle Cooper ES 880 Mail Room 6224 Student Attendance Credits 6525 Amortization of Premium/Discount on Bond Issuance110 Escontrias Early Childhood Ctr PK-1 890 Human Resources/Risk Mgmt. 6229 Tuition & Transfer Payments 6529 Interest Expenditures/Expenses111 Escontrias ES 2-5 900 Administrative Services 6239 Contracted Services - Regional ESC 6599 Other Debt Service Fees112 Benito Martinez ES 910 Student Services 6249 Contracted Maintenance & Repair 113 Sierra Vista ES 915 Guidance & Counseling 6255 Utilities - Water114 Helen Ball ES 920 Athletics 6256 Telephone/Fax/Telecommunications115 Elfida P. Chavez ES 930 Financial Services 6257 Utilities - Electricity116 Jane A. Hambric PK-8 940 District Operations 6258 Utilities - Gas/Other Fuels for Heating/Cooling117 Ernesto Serna K-8 950 Warehouse 6259 Utilities - Other118 Keys ES 960 Purchasing 6269 Rentals - Operating Leases 119 Lujan-Chavez ES 970 Child Nutrition Services 6291 Consulting Services120 Desert Wind PK-8 980 Transportation 6299 Miscellaneous Contracted Services121 Loma Verde ES 990 Police Services 6295 Microsoft Software Licenses122 Bill Sybert PK-8 995 E-Rate123 Paso Del Norte K-8 998 District-Wide Salary/Stipends 6311 Gasoline & Other Fuels, Fleet 6619 Land Purchase & Improvements124 John Drugan PK-8 999 District-Wide Expenses 6319 Maintenance/Operations Supplies 6624 Fees - Construction/Improvements125 Hurshel Antwine ES 6321 Textbooks 6629 Building Purchase/Construction/Improvements126 Dr. Sue A. Shook ES 6329 Reading Materials & Online Subscriptions 6631 Vehicles over $5k127 Sgt. Roberto Ituarte ES 6339 Testing Materials 6635 Technology/Audio-Visual Equip/ Software over $5k128 Chester E. Jordan ES 6341 Food (Fund 240 / 6499 all others) 6639 Furniture/Equipment over $5k129 James P. Butler ES 6342 Non-Food 6641 Vehicles under $5k130 Mission Ridge ES 6343 Items for Sale (Fund 240) 6651 Capital Lease of Buildings131 New "Montana ES" 6344 USDA Donated Commodities (Fund 240) 6659 Capital Lease of Furniture/Equipment/SW
6349 Food Service Supplies (Fund 240)
701 Superintendent of Schools 750 Financial Services, Purchasing 6395 Technology/Audio-Visual Equip under $5k702 Board Expenses and Human Resources 6396 Furniture & Equipment under $5k720 Administrative Services 999 All Others 6399 General Supplies
Communication ServicesJuly 14, 2014
Socorro Independent School District Quick Coding Reference
2014 - 2015
EXPENDITURE OBJECT CODES
6300 SUPPLIES & MATERIALS 6600 CAPITAL OUTLAY
HIGH SCHOOLS 6100 PAYROLL COSTS 6400 OTHER OPR EXPENSES
MIDDLE SCHOOLS
6200 CONTRACTED SERVICES 6500 DEBT SERVICEELEMENTARY SCHOOLS
FUNCTION ORGANIZATION/LOCATION CODE PROGRAM INTENT (PIC) DEPARTMENT
ORGANIZATION / LOCATION CODES FOR DEPARTMENTS
1
Code
XXXAT Sub- Obj Description
XXXBA 02 Football
XXXBI 03 Golf - Boys
XXXBM 04 Golf - Girls
XXXCS 05 Cheer
XXXFA 06 Dance
XXXGT 12 Volleyball
XXXHS 13 Softball
XXXSD 22 Basketball - Girls
XXXSP 23 Baseball
XXXSC 32 Basketball - Boys
XXXSS 33 Wrestling - Boys
XXXDB 34 Wrestling - Girls
XXXT1 42 Track - Boys/Girls
43 Training
52 Cross Country
62 Tennis
Fund PIC Contact Program Description 82 Soccer - Boys
199 11/99 Susan Olson Basic Education and Undistributed 83 Soccer - Girls
199 21 Jesus Armas Gifted & Talented Education 93 Swimming
199 22 David Gutierrez Career & Technical Education
199 23 Herb Martinez Special Education
199 24, 28, 30 David Gutierrez State Compensatory EdSub- Obj
Description
199 25 David Gutierrez Bilingual Education 00 General Fine Arts
199 31 David Gutierrez High School Allotment 01 Band
199 32 Jesus Armas Pre-Kindergarten 02 Orchestra
199 91 Hugo Padilla Athletics 03 Choir
04 Mariachi
05 Theatre
Fund Contact Grant 06 Drill/Dance
162 Hugo Padilla Aquatics 07 Flags
199 Herb Martinez Army Youth Program In Your Neighborhood 08 Guitar
199 Herb Martinez Naval Junior Reserve Officers Training Corp 09 Art
199 Hugo Padilla Shars Cost Report 10 Major Repair - Instruments
199 Angel Hernandez Impact Aid 11 Speech
206 Diana Lauturner McKinney- Vento Homeless Education 14 Elementary Fine Arts Program
211 Priscilla Nava/Diana Lauturner ESEA, Title I, Part A Improving Basic Programs 15 SHS Black Shirts
212 Diana Lauturner ESEA, Title I, Part C Education of Migratory Children 16 Academic Decathlon
220 Adriana Aguirre Adult Education (ABE) 25 MHS Emerald Shirts
223 Adriana Aguirre Temporary Assistance for Needy Families (TANF) 32 UIL - Academic
224 Herb Martinez IDEA - Part B Formula 40 Printing
225 Herb Martinez IDEA - Part B Preschool 45 AHS Media Techs
240 Gilbert Melendez/Hugo Padilla National School Breakfast and Lunch Program/FFVP 55 EDHS Media Techs
240.10 Gilbert Melendez/Hugo Padilla Fresh Fruits & Vegetables Grant 75 Awards/Jackets
244 Hugo Padilla Carl D. Perkins Grant for Career & Tech Education
255 Diana Lauturner ESEA, Title II, Part A Teacher & Principal Training & Recruiting 04 199.23.XXX.99.04.000.6139 Cell Phone Stipend
263 Diana Lauturner Title III, Part A - English Language Acq. & Language Enhancement 07 199.52.XXX.99.07.000 Campus Monitor
272 Hugo Padilla Medicaid Administrative Claiming Program (MAC) 66 199.11.XXX.XX.66.000.6118 6th Period
288 Angel Hernandez Project SMART 08 199.11.XXX.21.08.000.6118 GT Stipend
381 Adriana Aguirre G.R. Adult Education 23 199.11.XXX.25.23.998.6118 Bilingual Stipend
397 Herb Martinez Advanced Placement Incentives 39 199.11.XXX.30.39.000 ES & MS Intersession
409 Herb Martinez Dropout Recovery/Pay Performance
410 Herb Martinez State Instructional Materials Fund
429 Herb Martinez Read to Succeed License Plate Program XXX.11.XXX.11.13.000.6112 Teacher Sub-Staff Development
599 Adriana Aguirre Debt Services XXX.11.XXX.XX.13.000.6112 Teacher Sub-Staff Development, Various PIC
691 Adriana Aguirre Capital Project Funds XXX.11.XXX.11.00.000.6112 Occasional grade level meetings or testing
713 Rene Vargas Enterprise Fund 12-6119 Substitute Librarian
714 Rene Vargas Community Education 31-6119 Substitute Counselor
715 Rene Vargas Community Services 33-6119 Substitute Nurse
27130 Angel Hernandez Workforce Investment Act 199.11.XXX.11.00.998.6112 Permanet Sub
28930 Angel Hernandez Summer School LEP
28936 Angel Hernandez Easter Seals Project Action 199.13.XXX.99.00.000.6411 Teachers, Speech Therapists, Librarians
289BP Adriana Aguirre Bullet Proof Vest Grant 199.23.XXX.99.00.000.6411 Principals, Asst Principals, Campus Secretaries
40430 Angel Hernandez Student Success Initiative 199.31.XXX.99.00.000.6411 Counselor
199.33.XXX.99.00.000.6411 Nurse
July 14, 2014 199.36.XXX.91.XX.000.6411 Coach
199.36.XXX.91.XX.000.6411 Coach
GENERAL FUND
For Questions on Expenditures
Please Contact Grant Accountant for Project Number
Description
UNUSUAL STUFF
Special Education Allocation
SCE Intersession Allocation
FUND
SCE Summer School Allocation
Department Budgets
Title I Part A Allocation
GRANTS AND SPECIAL REVENUE
Athletic Allocation
Basic Allocation
Bilingual Allocation
Building Maintenance
Custodial Supplies
Fine Arts
GT Allocation
High School Allocation
Staff Development
STAFF DEVELOPMENT (WORKSHOPS/TRAVEL)
199.11.XXX.11.SO.750 or 199.36.XXX.99.SO.750
FINE ARTS
OTHER
SUBSTITUTES
XXX = Campus or Department Code ATHLETICS
199.36.XXX.91.SO.XXX
Socorro Independent School District
2014 - 2015Quick Coding Reference
SUB OBJECTSBudget Rollup Codes
2
Rollup Codes and Allocations
3
Basic Gifted & Special Bilingual Intersession High School Staff Building Custodial
Allotment Talented Education Education ES/PK‐8/MS Allotment Development Maintenance Supplies Total
PIC 11 & 99 PIC 21 PIC 23 PIC 25 PIC 30 PIC 31 FUNCT 13 51‐6319 51‐6319.01 Fund 199 Rollup Code XXXBA XXXGT XXXSP XXXBI XXXSC XXXHS XXXSD XXXBM XXXCS
001 Socorro HS 329,280 22,050 25,650 17,500 22,200 97,455 14,813 19,000 34,300 582,248
002 Montwood HS 336,000 22,500 25,800 15,800 8,700 99,443 15,887 19,000 35,000 578,130
003 Keys Academy 67,200 810 ‐ 3,900 750 3,580 2,090 5,000 6,000 89,330
004 Americas HS 302,400 20,250 33,750 18,750 10,575 89,499 13,939 19,000 31,500 539,663
005 El Dorado HS 376,320 25,200 26,400 18,850 12,975 111,376 16,500 19,000 39,200 645,821
007 Mission Early College HS 67,200 4,410 24,300 ‐ ‐ 19,491 2,750 6,000 6,860 131,011
008 Eastlake HS 239,232 16,020 20,100 13,300 10,050 70,804 10,718 16,000 24,920 421,144
009 Options HS 67,200 900 150 1,600 225 3,978 1,980 5,000 6,000 87,033
010 El Dorado 9th Grade Academy 130,906 8,766 10,200 4,600 4,200 38,743 5,864 6,000 13,636 222,915
041 Socorro MS 66,010 5,157 8,400 3,800 8,325 10,325 4,034 6,000 8,022 120,073
042 Salvador Sanchez MS 80,640 6,300 7,500 6,500 9,075 10,815 4,804 6,000 9,800 141,434
043 William D Slider MS 85,824 6,705 8,100 6,500 3,300 10,150 5,013 6,000 10,430 142,022
044 Capt Walter E Clarke MS 110,016 8,595 11,400 6,900 6,975 14,630 6,160 6,000 13,370 184,046
045 Montwood MS 86,400 6,750 8,700 3,800 3,675 9,975 4,876 6,000 10,500 140,676
046 Col John O Ensor MS 119,117 9,306 13,200 5,600 12,300 8,925 6,141 6,000 14,476 195,065
047 Sun Ridge MS 100,800 7,875 10,800 7,900 3,975 12,705 5,665 6,000 12,250 167,970
048 Spc Rafael Hernando MS 86,861 6,786 9,900 7,500 3,000 8,575 5,756 6,000 10,556 144,934
049 SSG Manuel R Puentes MS 80,986 6,327 9,000 4,400 3,000 9,100 4,070 6,000 9,842 132,725
101 Robert R Rojas MS 45,101 4,968 1,950 4,100 17,325 14,385 3,465 4,500 7,728 103,522
102 H D Hilley ES 56,765 5,913 2,850 3,200 24,375 16,835 4,620 4,500 9,198 128,256
103 O'Shea Keleher ES 55,123 6,804 1,650 5,000 14,325 13,440 4,730 4,500 10,584 116,156
104 Campestre ES 48,557 5,256 2,850 3,000 18,375 14,735 3,850 4,500 8,176 109,299
105 Horizon Heights ES 52,358 6,021 3,300 4,700 21,975 16,835 6,160 4,500 9,366 125,215
106 Vista Del Sol ES 56,505 6,138 1,650 5,300 14,250 15,435 4,510 4,500 9,548 117,836
107 Hueco ES 47,477 5,184 2,400 3,200 19,050 13,370 3,630 4,500 8,064 106,875
109 Myrtle Cooper ES 52,617 6,498 4,050 6,450 17,400 13,930 4,180 4,500 10,108 119,733
110 Escontrias Early Childhood Ctr 43,200 3,636 150 4,200 12,750 9,345 2,640 4,500 6,000 86,421
111 Escontrias ES 54,518 5,679 6,150 3,600 18,075 13,685 3,740 4,500 8,834 118,781
112 Benito Martinez ES 60,048 6,534 4,200 6,100 10,425 13,685 4,400 4,500 10,164 120,056
113 Sierra Vista ES 69,724 7,542 3,000 7,500 14,325 14,875 5,610 4,500 11,732 138,808
114 Helen Ball ES 73,180 7,947 1,800 6,400 14,850 14,945 5,830 4,500 12,362 141,814
115 Elfida P Chavez ES 69,379 7,587 2,700 4,300 15,975 14,140 5,500 4,500 11,802 135,883
116 Jane A Hambric K‐8 127,526 11,844 5,550 6,000 24,000 27,615 8,800 4,500 18,424 234,259
117 Ernesto Serna PK‐8 71,611 6,300 6,450 5,800 16,350 13,650 4,840 4,500 9,800 139,301
118 Keys ES 2,400 72 ‐ 800 75 175 110 500 300 4,432
119 Lujan‐Chavez ES 96,509 10,053 4,200 7,600 22,050 19,110 6,710 4,500 15,638 186,370
120 Desert Wind PK‐8 78,596 7,488 5,700 6,000 30,225 17,990 5,885 4,500 11,648 168,032
121 Loma Verde ES 60,048 6,471 4,350 6,000 12,750 12,565 4,950 4,500 10,066 121,700
122 Bill Sybert K‐8 112,867 10,395 10,650 6,200 14,250 21,630 7,920 4,500 16,170 204,582
123 Paso Del Norte K‐8 111,859 10,359 7,950 5,700 14,775 15,330 7,590 4,500 16,114 194,177
124 John Drugan School K‐8 109,900 9,774 10,350 4,400 11,925 14,595 6,820 4,500 15,204 187,468
125 Hurshel Antwine ES 97,114 10,116 4,350 5,000 22,125 24,185 6,930 4,500 15,736 190,056
126 Dr Sue Shook ES 61,430 6,399 4,350 3,200 10,875 10,570 4,950 4,500 9,954 116,228
127 Sgt Roberto Ituarte ES 69,379 7,227 2,850 4,500 13,050 14,280 6,160 4,500 11,242 133,188
128 Chester E Jordan ES 69,206 7,209 3,000 4,800 15,075 17,010 5,170 4,500 11,214 137,184
129 James P Butler ES 64,800 6,750 2,850 3,900 13,200 14,630 4,620 4,500 10,500 125,750
130 Mission Ridge ES 60,653 6,318 4,350 2,600 20,000 17,000 4,510 4,500 9,828 129,759
XXX Unassigned 210,000 13,500 11,850 23,400 27,510 15,631 6,600 5,500 21,000 334,991
4,920,842 400,689 380,850 286,750 620,900 562,685 550,000 286,490 300,000 633,166 8,942,372
4
TOTAL
Monitors
52‐6125
XXXBA
Socorro Independent School District2014 - 2015 Operating BudgetCampus Allocation Summary
Campus
Code Campus
Campus
Cost Saving Opportunities
Asset management. Are you constantly having to replace things that are lost or stolen? Does
your staff secure IPADS, laptop computers, graphing calculators and digital cameras at the end of
the day?
Share training expenses with other campuses. The budget department has developed a form to
facilitate this.
Have staff development providers come to the district to provide training. It’s cheaper than
paying employees to travel to the provider.
In‐district printing vs. Kinkos
Purchasing maintenance supplies from the warehouse vs. Sam’s Warehouse Club
Do not allow your custodian to hoard cleaning products. Some cleaning products (i.e. wax) lose
their effectiveness if not used by the expiration date. Check the expiration date on your cleaning
products. Make sure you’re getting fresh stuff for maximum effectiveness.
Make sure your custodian is measuring cleaning supplies, more is not necessarily better.
Purchasing instructional/office supplies from the warehouse vs. Office Depot
Do you know what your staff is ordering? Are they ordering expensive mechanical pencils when
maybe a good ol’ wooden one would do? Consider standardizing the types of pens, pencils,
notepads, calendars your staff is allowed to order to control costs.
Is your office staff hoarding supplies or wasting stuff? Does your workroom/storage room look
like a mini‐Office Depot?
Copy machine overages . . . are they eating you alive? It’s typically cheaper to increase your
monthly rental than pay for overages.
How much are you paying for toner? Do you have numerous desktop laser printers? If so,
consider not replacing them as they break and network a copy machine that the staff can print
to.
Service contracts to repair and maintain equipment can be costly. Evaluate whether the service
contracts that you have are worth it.
Does your staff have adequate computer equipment, or is their stuff so ancient that it’s affecting
their productivity and costing you a lot of money in overtime.
Would your office staff benefit from staff development to help them work “smarter” and not
harder.
To reduce OT, stagger schedules and/or provide flex time when you anticipate that your non‐
exempt staff has to work late.
Do you have adequate control over who has keys to your building? Failure to control the
distribution and collection of keys can result in equipment loss.
Think twice before printing a hard copy of a document. Copy on both sides whenever possible.
Reduce your office supply line item by a certain percentage and see if you can live with it
Examine budget trends and identify areas where expenditures have increased at higher than
average rates—determine the reason for the increases and determine how the trends can be
reversed.
5
6
Account Number Guide Athletics
Transportation (Yellow Bus) 199.36.XXX.91.00.999.6494.
EMT vs. Nurse (Note: Budget is provided in 36‐6299. If a school nurse provides this service, transfer funds from 36-6299 to 36‐6118) 199.36.XXX.91.00.000.6299. EMT 199.36.XXX.91.00.000.6118. Nurse
Athletic Custodian (Middle and PK‐8 Schools Only) 199.51.XXX.99.91.000.6121.
Co-op Coach (Middle and PK‐8 Schools Only) 199.36.XXX.91.01.998.6125.
Athletic Substitutes (High Schools Only) 199.36.XXX.91.00.920.6112.
Contracted Svcs.
6219 Professional Services Professional services rendered by personnel who are not school district employees.
These professionals are required to be licensed or registered with the state. Professional services are delivered by an independent contractor (individual, entity or firm) that offers its services to the public. Such services are paid on a fee basis for specialized services that are usually considered to be temporary or short-term in nature, normally in areas that supplement the expertise of the school district. 199.XX.XXX.XX.00.000.6219.
6249 Contracted Maintenance and Repair
Maintenance contract on a copy machine, fax machine, Rizzo, etc. 199.XX.XXX.XX.00.000.6249.
6269 Rentals –Operating Leases
Rental of a copy machine, fax machine, Rizzo, etc. 199.XX.XXX.XX.00.000.6269.
7
Account Number Guide
6291 Consulting Services
Consulting services refer to the practice of helping districts to improve performance through analysis of existing problems and development of future plans. Consulting may involve the identification and cross-fertilization of best practices, analytical techniques, change management and coaching skills, technology implementations, strategy development, or operational improvement. Consultants often rely on their outsider’s perspective to provide unbiased recommendations. They generally bring formal frameworks or methodologies to identify problems or suggest more effective or efficient ways of performing tasks. Consulting services cover all functional areas such as instruction, curriculum, and administration. Consulting does not include a routine service/activity that is necessary to the functioning of a school district’s programs, such as hiring additional people on contract to supplement present staff. It also does not apply to services provided to conduct organized activities (such as training or other similar educational activities.) 199.XX.XXX.XX.00.000.6291.
6299 Miscellaneous Contracted Services Miscellaneous contracted services not specified elsewhere. 199.XX.XXX.XX.00.000.6299.
Materials and Supplies, Instructional (*must be supplemental)
Basic 199.11.XXX.11.XX.000.6399.
*Gifted and Talented (GT) 199.11.XXX.21.00.000.6399.
*Special Education 199.11.XXX.23.99.000.6399.
*Bilingual Education 199.11.XXX.25.99.000.6399.
*High School Allotment 199.11.XXX.31.00.000.6399.
*SCE Intersession 199.11.XXX.30.39.000.6399.
*Title I 211.11.XXX.24.00.000.6399.211XA
8
Account Number Guide Materials and Supplies, Instructional
6329 Reading Materials & Online Subscriptions
199.11.XXX.11.00.000.6329.
6395 Technology/Audio Visual Equipment 199.11.XXX.11.11.000.6395.
6396 Furniture and Equipment under $5k 199.11.XXX.11.00.000.6396.
Materials and Supplies, Other
6319.00 Building Maintenance Supplies (see maintenance object codes sheet) 199.51.XXX.99.00.000.6319.
6319.01 Custodial Supplies (see maintenance object codes sheet) 199.51.XXX.99.01.000.6319.
6329 Reading Materials & Online Subscriptions 199.XX.XXX.XX.00.000.6329.
Other Operating Expenses 6495 Dues
199.XX.XXX.XX.00.000.6495.
6499 Miscellaneous Operating Expenses 199.XX.XXX.XX.00.000.6499.
Payroll
Crossguards (new positions must be approved by HR) 199.52.999.99.00.990.6122. or 6125, 6129
Extra‐Duty Pay
199.XX.XXX.30.39.000.6118. SCE Intersession 199.XX.XXX.30.55.000.6118. SCE Summer School XXX.XX.XXX.XX.XX.XXX.6118. Other
Monitors
199.52.XXX.99.07.000.6125. Part time Monitors 199.52.XXX.99.07.000.6129. Grandfathered Monitors 199.52.XXX.99.07.999.6125. Campus Monitor District Subsidy
9
Account Number Guide Payroll
Overtime
199.XX.XXX.XX.00.000.6121.
Part‐Time Workers 199.XX.XXX.XX.00.000.6125.
Temporary Instructional Aides
XXX.11.XXX.XX.00.000.6125. 211.11.XXX.24.00.000.6125.211XA
Campus Cell Phone Stipend
199.23.XXX.99.04.000.6139. Pre-Kindergarten
XXX.XX.XXX.32.XX.XXX.6XXX. Prekindergarten XXX.XX.XXX.33.XX.XXX.6XXX. Prekindergarten Special Ed XXX.XX.XXX.34.XX.XXX.6XXX. Prekindergarten State Comp Ed XXX.XX.XXX.35.XX.XXX.6XXX. Prekindergarten Bilingual
Substitutes (see next page) Travel (includes local workshops)
Campus Administrator 199.23.XXX.99.00.000.6411.
Coach (Staff Development)
199.13.XXX.99.00.000.6411.
Coach (Athletic Event) 199.36.XXX.91.00.000.6411.
Student Travel (Competition) 199.36.XXX.XX.00.000.6412.
10
201
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l-Ja
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LTFU
LLVa
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8/10
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a Sm
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8/11
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anth
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all-
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8/25
/201
100
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Sam
anth
a Sm
all-
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ets
8/12
/201
100
6R
FULL
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SAC
Sam
anth
a Sm
all-
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ets
8/26
/201
100
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FULL
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ncy-
SAC
Sam
anth
a Sm
all-
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ets
TO S
UBST
ITUTE
TEA
CHE
R: T
his
card
mus
t bea
r sig
natu
re o
f prin
cipa
l or h
is/he
r des
igne
e fo
rTO
SUB
STITU
TE TE
AC
HER:
Thi
s ca
rd m
ust b
ear s
igna
ture
of p
rinci
pal o
r his/
her d
esig
nee
for
each
day
tau g
ht b
efor
e pa
ymen
t can
be
mad
e.ea
ch d
ay ta
ught
bef
ore
paym
ent c
an b
e m
ade.
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card
s ar
e du
e in
the
Payr
oll O
ffice
loca
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at th
e Di
stric
t Ser
vice
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ter,
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jas
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the
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ffice
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ted
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e Di
stric
t Ser
vice
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ter,
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0 Ro
jas
Driv
e, E
l Pas
o, TX
799
28Dr
ive,
El P
aso,
TX 7
9928
If lo
n g te
rm a
ssig
nmen
t, gi
ve d
ate
of fi
rst d
ay:
If lo
ng te
rm a
ssig
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t, gi
ve d
ate
of fi
rst d
ay:
8/1/
2011
la
st d
ay:
la
st d
ay:
until
fille
dK
rist
ie B
ell
Prin
cipa
l's S
igna
ture
Prin
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ture
TOTA
L
SOC
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O IN
DEPE
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NT S
CHO
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e Te
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ecar
dSu
bstit
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imec
ard
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EXAMPLE OF REGULAR TO LONG-TERM (NOTE: MUST COMPLETE BOTTOM SECTION)Re
gula
r
Joey
Ban
anas
Joey
Ban
anas
Long
Term
12
PLEA
SE T
YPE
OR
AC
CO
UNTIN
G C
ODE
PRIN
T-US
E IN
KR-
Regu
lar
S-St
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evel
opm
ent
O-O
ther
NA
ME:
S.S.
NO
.55
5-55
-555
5
AD
DRE
SS:
8 C
hiqu
ita L
ane
DEG
REE:
RATE
:
Cam
pus
Full
Regu
lar
Sign
atur
e of
Prin
cipa
lDa
teC
ode
Cod
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lf Da
ysEm
ploy
eeor
His/
Her D
esig
nee
8/29
/201
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6R
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lson
8/30
/201
100
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lson
8/31
/201
100
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lson
9/1/
2011
106
RFU
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acan
t 1st
9/2/
2011
106
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acan
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9/5/
2011
006
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. Sie
rra
9/6/
2011
006
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LLM
. Sie
rra
9/7/
2011
006
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oach
Ful
ler
9/8/
2011
006
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oach
Ful
ler
9/9/
2011
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LLC
oach
Ful
ler
TO S
UBST
ITUTE
TEA
CHE
R: T
his c
ard
mus
t bea
r sig
natu
re o
f prin
cipa
l or h
is/he
r des
igne
e fo
rea
ch d
ay ta
ught
bef
ore
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ent c
an b
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ade.
Time
card
s are
due
in th
e Pa
yrol
l Offi
ce lo
cate
d a
t the
Dist
rict S
ervi
ce C
ente
r, 12
440
Roja
sD
rive,
El P
aso,
TX
7992
8
la
st d
ayIf
long
term
ass
ignm
ent,
give
dat
e of
firs
t day
Prin
cipa
l's S
igna
ture
1992
.11.
006.
25.1
3.00
0 61
122
1992
.36.
006.
91.0
0.00
0 61
123
Joey
Ban
anas
FOR
PAYR
OLL
USE
ON
LY
AC
CO
UNT N
UMBE
RN
O. O
F DA
YSTO
TAL
MUS
T PRO
VIDE
AC
CO
UNT N
UMBE
R FO
R A
LL "O
" CO
DES
Oth
er
SOC
ORR
O IN
DEPE
NDE
NT S
CHO
OL
DIST
RIC
TSu
bstit
ute
Teac
her T
imec
ard
13
14
Object Code Item Description6395 ActiSlates For Interactive White Board (IWB)6395 ActiVotes For Interactive White Board (IWB)6399 Aerosol Air Freshener6399 Anti‐Bacterial Wipes (6319 if used by the custodian)
OBJECT CODES
6399 Anti‐Bacterial Wipes (6319 if used by the custodian)6399 Art Supplies6219 Athletic Officials (Licensed & Registered with the State)6395 Audio Amplifiers6395 Audio Equalizers6395 Audio Mixers6499 Awards, Certificates, Trophies6499 Bid Notices (Ad ertisement)6499 Bid Notices (Advertisement)6396 Bookcases6256 Cabling Services6399 Calculator, Business/Office (Adding Machines)6395 Calculator, Graphic6399 Calendars6395 Cameras‐Digital, Video, Document (Any Type)6395 CD Burners6395 CD Players6399 CDs, CD Holders, Memory Sticks, Flash Drives6396 Chairs6399 Clocks6499 Coffee6399 Coffee Pot6395 Computer Monitors6395 Computers
6291
Consulting services refers to the practice of helping districts improve performance through analysis of existing problems and development of future plans. These services may involve the identification of best practices, analytical techniques, management and coaching skills, implementation of technology, strategy development, consulting or operational improvementsimprovements
6399 Consumables6249 Copy Machine Maintenance Contract6269 Copy Machine Rental Contract6395 COWS (Computers On Wheels)6396 Cubicle Walls6396 Desks6395 Docking Stations (for Laptops Digital Cameras etc )6395 Docking Stations (for Laptops, Digital Cameras, etc.)
6495Dues Paid To Clubs, Committees, Or Other Organizations (TASA, TASB, Lions Club, Rotary Club, Chamber of Commerce)
6499 Extended Warranty Fees (for Equipment)6249 Fax Machine Maintenance Contract6395 Fax Machines6499 Fees ‐ Extended Warranty Fees (For Equipment)6499 Fees Athletic Tournament Fees6499 Fees ‐ Athletic Tournament Fees6499 Fees ‐ Membership Fees (Sam's Wholesale Club)6499 Fees ‐ Texas International Baccalaureate (IB)
15
Object Code Item Description
OBJECT CODES
6499 Fees ‐ Tournaments (Debates, Speech Theatre, etc.)6396 Filing Cabinets6399 Flags6499 Food/Refreshments For School‐Related Meetings6499 Food/Refreshments For School‐Related Meetings6396 Furniture (Filing Cabinets, Desks, Chairs, etc.)6499 Graduation Expenses6395 Hard Drives ‐ External6219 Independent Contractors (Licensed & Registered with the State)6399 Instructional Consumables6396 Instruments ‐ Musical6395 Interacti e White Boards6395 Interactive White Boards6499 International Baccalaureate (IB) Fees/Membership6256 Internet Service6395 IPODs6395 Keyboard (Initial Purchase‐Computer Monitor And CPU)6399 Keyboard, Replacement6399 Label Makers6395 Label Printers6395 Laptop Computer6329 Library Books ‐ Under $5K6329 Magazine Subscriptions ‐ Electronic/Online6329 Magazine Subscriptions ‐ Print6249 Maintenance Contract (Fax, Copy Machine, etc.)6329 Media ‐ Under $5K6219 Medical Services, Professional (Licensed & Registered with the State)6399 Medical Supplies For Nurse6499 Membership Fees (Sam's Wholesale Club)6399 Memberships To Websites6395 Microphones6395 Monitors, Computer6395 Mouse (Initial Purchase‐Computer Monitor And CPU)( p )6399 Mouse Pads6399 Mouse, Replacement6499 Movies ‐ Access To Instructional Movies6499 Newspaper Advertisements6329 Newspaper Subscriptions For Classrooms, Office Or Libraries
6329 Newspaper Subscriptions For Classrooms, Office Or Libraries ‐ Electronic/Online
6499 Notary Bond Fee6399 Office Consumables6329 Online Publications6395 Palm Pilots6399 Paper, Notepads, Etc.6395 PBX Equipment6399 Pencils Pens Markers Highlighters6399 Pencils, Pens, Markers, Highlighters6399 Postage6395 Printers (All Types)
16
Object Code Item Description
OBJECT CODES
6219 Professional Services (Licensed & Registered with the State)6219 Professional Services, Medical (Licensed & Registered with the State)6395 Projectors, Data6395 Projectors Overhead6395 Projectors, Overhead6319 Radios For Custodian6399 Radios, Portable (Walkie‐Talkie, VHF/UHF Radios) for Administrators6395 Radios, Portable Music ("Boom Box")6329 Reading Materials, Classroom or Office that are not Cataloged6329 Reading Materials, Library6329 Reference Books6395 Scan Con erters6395 Scan Converters6395 Scanners6395 Shredders (Commercial‐Grade)6399 Site Licenses6499 Snacks For Students During TAKS (refer to OMB‐A87)6395 Software6395 Speakers (Initial Purchase‐Computer Monitor And CPU)6399 Speakers, Replacement6395 Speakers, Surround Sound6395 Speech Tablets (Special Ed)6395 Switches6396 Tables6256 Telephone Service6395 Televisions6299 Temporary Employees (T&T Staff)6399 Toner6499 Tournament Fees, Athletic6499 Tournament Fees, Extracurricular6399 Typewriters6399 Uniforms, Employee6395 Video Converters6395 Video Mixers6395 Video Presenters6299 Video Streaming Services6399 Voice Recorders6256 WAN/LAN6399 Wastebaskets (Offices, Libraries, Classrooms, etc.)6499 Water, Bottled6499 Water, Bottled6399 Workbooks
17
.
18
199.51.XXX.99.01.000.6319. 199.51.XXX.99.00.000.6319. Custodial Supplies Building Supplies
Items Description 6319.01 6319.00 OtherAerosol Air Freshener (used by custodians) Anti-bacterial wipes (used by custodians) Bleach, Liquid Boards, Bulletin Boards, Bulletin (Glass Enclosed) Brooms Carts, Utility Caution Tape Ceiling Tile Cleaning Powder Disinfectant Doorplates, Room Dust Pan Feather Dusters First Aide Supplies (Custodian Area) Flag Flag Holder or Poles Floor Stripper Floor Wax Furniture Polish Graffiti Remover Hand Soap Hand Tools Hand Trucks/Dolly Ladders Gloves Light Bulbs Mats, Inside/Outside Minor Repair Materials Mops/Mop Handles Paint Paint Accessories Paint Cabinet 51-6396Paper Towel Dispensers Paper Towels Plastic Bottles Plastic Can Liners Power Tools Putty Knives Razor Blades Scrapers Scrubbing Pads Signage for rooms Sponges Toilet Bowl Blocks Toilet Cleaner Toilet Paper Toilet Plungers Tote, Custodial Supply Traffic Cones Trash Cans, Outdoor or Indoor - Replacement Urinal Screens Walkie-Talkie, VHF/UHF Radios (for custodian) 51-6395
Maintenance Object Codes
19
199.51.XXX.99.01.000.6319. 199.51.XXX.99.00.000.6319. Custodial Supplies Building Supplies
Items Description 6319.01 6319.00 Other
Maintenance Object Codes
Wax Pads WD-40 Wet Floor Signs Window Cleaner Window Squeegee
20
Example of a budget transfer by function which can be posted within a week:Funct.
199 11 XXX 11 00 000 6121 (1,000.00) 199 11 XXX 11 01 000 6399 500.00 199 11 XXX 11 02 000 6499 500.00
Example of a budget amendment that crosses functions, and requires Board approval :Funct.
199 23 XXX 99 00 000 6395 (1,000.00) 199 12 XXX 99 00 000 6399 500.00 199 51 XXX 99 01 000 6319 500.00
Example of a transaction that crosses program intent codes which is not allowed:Program
Intent
199 11 XXX 25 00 000 6399 (1,000.00) 199 11 XXX 11 00 000 6399 1,000.00
Example of a transaction that crosses fund codes which is not allowed :Fund
199 11 XXX 11 00 000 6399 (1,000.00) 211 11 XXX 24 00 000 6399 211XA 1,000.00
Separate your Journal(s) by type:1. Transfers by function that do not require board approval2. Amendments that cross functions that require board approval
All Budget Journals (Transfers & Amendments)
●Employee Travel (6411) Budget + Increases:
Amendment RequirementA detailed justification for ALL amendments is required. Please email the justifications to [email protected].
Budget Amendment/Transfer GuidelinesThe District has elected to adopt the operating budget at the fund and function level.
As a result, transfers within a function do not require board approval.
◦Budget decreases from instructional general supplies (function 11 and object code 6399) must be approved by the appropriate Assistant Superintendent.
●Instructional General Supply (Function 11/Object 6399) Budget - Decreases:
◦Budget increases to employee travel object code 6411 of less than $5,000 must be approved by the appropriate Assistant Superintendent.
◦Budget increases of $5,000 or more in the employee travel object code 6411 must be approved by the Superintendent.
21
Month Budget Amendment Deadline PeriodBoard Date
(Effective Date)Journal Details
July * Monday, June 23, 2014 01 07/15/2014 Clerk Defaults to Clerk NameAugust Friday, August 01, 2014 02 08/19/2014 Fiscal year Defaults to 2015September Friday, August 29, 2014 03 09/16/2014 Period Defaults to current periodOctober Friday, October 03, 2014 04 10/21/2014 Journal Defaults to next journal no.November Friday, October 31, 2014 05 11/18/2014 Journal reference 1 Leave BlankDecember Friday, November 21, 2014 06 12/16/2014 Journal reference 2 Leave BlankJanuary Friday, December 19, 2014 07 01/20/2015 Short Description "T" for Transfer or "A" for AmendmentFebruary Friday, January 30, 2015 08 02/17/2015 Effective date Defaults to today's dateMarch Friday, March 06, 2015 09 03/24/2015 Budget year code 1April Thursday, April 02, 2015 10 04/21/2015 Entity code 1May Friday, May 01, 2015 11 05/19/2015 Amendment type 1June Friday, May 29, 2015 12 06/16/2015 Special Condition Leave Blank
Amendment StatusWorkflowMy Approvals / Approve / Reject / Forward / Hold / Approvers
To check on the approval status of your journal click on the "Approvers" button.
Budget Transfer and Amendment Journal Detail Guide
Budget Transfer and Amendment Guide
Deadlines for entering Amendments in FY 2015
Budget Transfers and Amendment - Munis (Socorro ISD)
* This deadline applies to set up budgets for grants and other funds in July 2014 only.
22
How to Enter a Budget Amendment/Transfer
Click on "Add" to a new data record.
Please refer to the 2015 Budget Transfer/Amendment Guide.
When done click "Accept"
From the Menu Tab:
● Under Munis
1. Financials2. Budget Processing3. Budget Transfers and Amendments
23
How to Enter a Budget Amendment/Transfer
In the Budget Amendment Detail Lines screen, press "Tab" to move between fields.
1. New in 2015 column "T"=Type is defaulted to "E"=Expense.2. Enter Account3. Type a brief comment (i.e. Attending Region 19 July 23, 2015)4. "Effective Date" This is the date that the transaction affects programs in the Munis system. Do not change this field.5. Type "I" to Increase account balance or "D" to Decrease account balance. Do not use "-/+" signs.6. Enter Amount.7. When done press "Tab" to enter the next line item to balance your journal.8. After steps 1-7 have been completed, click "Accept" .9. Click on "Return".
Steps 1‐7
Click on "Release" so that Workflow can take place.
Your administrator will now be able to approve the journal.
After it has been approved the Budget Team will review the journal and Output Post the
Transfer or Amendment.
8
9
VerifyIncrease and
Decrease Balance
24
New Budget Transfer & Amendment Entry
25
New Budget Transfer & Amendment Entry
To add lines2
“T” for Transfer “A” for Amendment
1
Click in this area. Type ‘E’, Tab, Enter Account, Tab, enter brief Line
Description, Tab, to Respective Increase/ Decrease Column and enter
the amount, Tab, to enter next line.When Done go to step 4.
3
Click on “Save”
4
Optional - to attach back up
Click Release
5
26
T.1701 North Congress Ave.• Austin, Texas 78701-1494 • 512463-9734 • 512463-9838 FAX' www.tea.state.tx.us
June 17, 2011
CERTIFIED MAILReturn Receipt Requested
Immediate Attention Required I
Mr. Alfonso Abregon, SuperintendentRobstown Independent School District801 North 1,t StreetRobstown TX 78380-2608
RE: Enforcement Actions Based on Refund Due to the Texas Education Agencyand Opportunity for a Hearing
Dear Mr. Abregon:
The Texas Education Agency's (TEA's) Office for Planning, Grants and Evaluation (OPGE)received a final audit report, dated May 13, 2011, from TEA's Division of Financial Audits for theRobstown Independent School District (ISD) (CDN: 178-909) Migrant Education Program grant.Please refer to the enclosed report for additional details on the audit findings and questioned costsidentified by the Division of Financial Audits.
Background
The US Department of Education (USDE) Office of Migrant Education (OME) monitored TEA'sMigrant Education Program (MEP) in April and June 2006. The USDE transmitted its finalmonitoring report to TEA on June 8, 2007 In the monitoring report, the USDE stated the following:
Finding: "A profile of the Robstown ISD Migrant Education Program and services indicated thatthe program utilized MEP funds to pay for transportation to and tickets for an amusement park(Fiesta Texas) The Robstown MEP Director confirmed this finding. Absent a compellingexplanation of why taking these children to the amusement park was a reasonable andnecessary educationally-related activity, the OME reviewers believe these expendituresconstituted unallowable entertainment under OMB Circular A-87, Attachment B, Selected Itemsof Cost, item 14 ("Entertainment"), which provides: Costs of entertainment, includingamusement, diversion, and social activities and any costs directly associated with such costs(such as tickets to shows or sports events, meals, lodging, rentals, transportation, andgratuities) are unallowable."
Corrective Action "Immediately upon receipt of this report, the TEA must determine whetherthe Robstown MEP inappropriately expended MEP funds when it paid for the transportation toand tickets for an amusement park (Fiesta Texas). If the TEA determines that MEP funds weremisexpended, it must determine what federal fiscal year's (FY's) expenditures these costsreflect. If from the FY 2003 or 2004 appropriation, the TEA must repay the amount of thesecharges to the Department with State or local funds. If paid from the FY 2005 appropriation, theTEA must take steps to reimburse the MEP account from State or federal funds for the amount
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June 17, 2011Mr. Alfonso Obregon, SuperintendentRobstown Independent School District
RE: Enforcement Actions Based on Refund Due to TEA, Page 2
of these misexpenditures, and do so within the 27-month period of availability of those fundsAny repayment must take place within 60 days of receipt of this report."
Pursuant to this finding as well as other findings in the June 8, 2007, USDE monitoring report, TEAconducted a desk review through written correspondence of expenditures for the Robstown ISOmigrant program for school years 2002-2003 through 2005-2006 during the 2006-2007 schoolyear. The final audit report was mailed to RObstown ISO on May 13, 2011.
Title 34 of the Code of Federal Regulations (CFR), §81.31 (c), provides a five-year statute oflimitations on the USDE's ability to recover funds for unallowable expenditures. Because the USDEmonitoring report is dated June 8, 2007, and it contains the finding related to expenditures forFiesta Texas, TEA is required to request the refund for expenditures related to Fiesta Texas duringthe 2002-2003 through 2005-2006 school years in order to comply with the five-year statute oflimitations pursuant to the USDE's notice to TEA.
Additionally, TEA is implementing the five-year statute of limitations for the remaining questionedcosts identified in the TEA audit with the exception of the questioned costs for the 2005-2006school year, which is within the five-year statute of limitations and totals $71,743.44.
Enforcement Actions Based on Refund Due to TEA
The questioned costs constitute a material amount in total and illustrate the degree to whichRobstown ISO failed to comply with laws, regulations, and grant requirements and to maintainproper internal control over the federal program. Therefore, pursuant to 34 CFR §80.43(a)(2) and§80.51, TEA is disallowing the questioned costs and requesting that the funds be returned to TEAas follows:
1) Fiesta Texas Theme Park Check No. 6257 $2,666.16 Please provide theNOGA 10 number(s) associated with these expenditures on the refund check.
2) 2005-2006 NOGA 10 06615001178909 NOGA Period 7/01/2005-6/30/2006Disallowed Costs $71,743.44
Total Disallowed Costs and Refund Due to TEA: $74,409.60
Please note that the refund must be made using state or local funds. Although the corrective actionstated in the June 8, 2007, USDE audit report permitted the reimbursement from state or federalfunds, because the 2005-2006 MEP grant is closed and is no longer available at the federal level,federal funds cannot be used to refund the costs questioned by TEA's Division of Financial Audits.
Within 30 calendar days of receipt of this letter, please prepare a check made payable to the TexasEducation Agency for the total amount due. Write the grant program name(s) and NOGA 10number(s), and amount you wish to apply to refund due, on the check. Enclose the remittancecopy of this letter, and mail it to:
Texas Education Agency - MSCP O. Box 13717
Austin, Texas 78711-3717
If the refund is not received within 30 calendar days, in accordance with 34 CFR §80.43(a)(1) and(4), TEA will withhold all further cash payments to Robstown ISO's current MEP grant award andwill withhold further MEP awards until the refund is submitted to TEA.
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June 17, 2011Mr. Alfonso Obregon, SuperintendentRobstown Independent School District
RE: Enforcement Actions Based on Refund Due to TEA, Page 3
Opportunity for a HearingPlease be advised that, pursuant to the provisions in Section 157.1083 of Title 19 of the TexasAdministrative Code (TAC), Robstown ISD may request a hearing with regard to theseenforcement actions. According to the procedures in 19 TAC §157.1083, the hearing must berequested within 30 calendar days of the date of this letter and must be requested inaccordance with the procedures specified in §157.1083.
In the request for hearing, Robstown ISD shall specify:1) The action or proposed action that is the subject of the requested hearing2) The statutory or regulatory authority identifying and supporting a finding that a violation
occurred by TEA in enforcing this decision, and3) Specific facts supporting a finding that the action taken by TEA is in error.
The request for hearing shall be mailed by certified mail, return receipt requested; transmitted byfacsimile at (512) 475-3662; or hand delivered to:
Director of HearingsTexas Education Agency
1701 N. Congress Avenue, Suite 2-150Austin, TX 78701-1494
The request for hearing shall be deemed filed at the time it is actually received by the director ofhearings or the designated docket clerk in the TEA Division of Hearings.
This opportunity to request a hearing will be void 31 calendar days after the date of thisletter.
Should you have any questions related to these matters, please contact Mary Aleman, Director,Fiscal Accountability and Federal Reporting Unit, at (512) 463-8992.
Sincerely,
AbM~dL----Nora Ibanez Hancock, EdDAssociate CommissionerOffice for Planning, Grants and Evaluation
NH/em
Enclosure
cc: Joan Allen, legal, Texas Education AgencyYolanda Cantu, Director, Division of Formula FundingRita Chase, Director, Division of Financial AuditsCory Green, Director, Division of NClB Program CoordinationAdam Jones, Deputy Commissioner, Finance and AdministrationChris Jones, legal, Texas Education Agency
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TEXAS EDUCATION AGENCY
TEA Guidelines Related to
Specific Costs
Updated July 2011
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TEA GUIDELINES RELATED TO SPECIFIC COSTS
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T E X A S E D U C A T I O N A G E N C Y
Texas Education Agency 1701 North Congress Avenue
Austin, Texas 78701
© Copyright 2011 by the Texas Education Agency. All Rights Reserved.
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Contents TEA Guidelines Related to Specific Costs ................................................................................................. 5
Advertisements ......................................................................................................................................................................... 5 Alcoholic Beverages .................................................................................................................................................................. 5 Audit Fees ................................................................................................................................................................................. 5 Awards for Recognition and Incentives for Participation ....................................................................................................... 5 Calendars and Calendaring Systems ........................................................................................................................................ 6 Cellular Telephones for Personal Use ...................................................................................................................................... 6 Ceremonies, Banquets, or Celebrations ................................................................................................................................... 6 Conflict of Interest .................................................................................................................................................................... 6 Construction, Remodeling, or Renovation .............................................................................................................................. 6 Consultants ............................................................................................................................................................................... 6 (Corporate) Credit Card Charges ............................................................................................................................................. 6 Donations .................................................................................................................................................................................. 7 Employee Service Awards ........................................................................................................................................................ 7 Employer Contributions to Voluntary Retirement Plan ......................................................................................................... 7 Entertainment, Recreation, Social Events ............................................................................................................................... 7 Field Trips ................................................................................................................................................................................. 7 Examples of Appropriate Educational Field Trips .................................................................................................................. 8 Unallowable Costs Related to Field Trips ................................................................................................................................ 8 Fines and Penalties ................................................................................................................................................................... 8 Food and Beverage Costs .......................................................................................................................................................... 8
Food Costs for Participant Meetings/Training ................................................................................................................... 8 Allowable Food Costs for Parents and/or Students ............................................................................................................ 9 Unallowable Food Costs ....................................................................................................................................................... 9
Fundraising Activities ............................................................................................................................................................. 10 Gifts ......................................................................................................................................................................................... 10 Interest Paid ............................................................................................................................................................................ 10 Land Purchase and Improvements ........................................................................................................................................ 10 Legal Fees ................................................................................................................................................................................ 10 Lobbying ................................................................................................................................................................................. 10 Membership in Civic and Social Organizations or Lobbying Organizations ....................................................................... 10 Personal Calendaring Systems ................................................................................................................................................ 11 Printing Costs .......................................................................................................................................................................... 11 Professional or Individual Liability Insurance ....................................................................................................................... 11 Promotional Items, Memorabilia, or Souvenirs ..................................................................................................................... 11 Renovation, Remodeling, or Construction ............................................................................................................................. 11 Salaries, Wages, and Employee Benefits ................................................................................................................................ 11 Social Events ............................................................................................................................................................................ 11 Substitute Pay for Private Schoolteachers .............................................................................................................................. 11 Training or Technical Assistance on Grant Writing ............................................................................................................... 11 Transportation Costs .............................................................................................................................................................. 12 Travel Costs ............................................................................................................................................................................. 12
Travel Costs for Executive Director, Superintendent, or Board Members ...................................................................... 12 Allowable Travel Expenses ................................................................................................................................................ 12
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Unallowable Travel Expenses ............................................................................................................................................ 16 Travel Documentation ........................................................................................................................................................ 16
Tuition ..................................................................................................................................................................................... 17 Federal Cost Principles ........................................................................................................................................................... 17
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PAGE 5 OF 18
TEA Guidelines Related to Specific Costs
Funds must be expended for reasonable and necessary costs in conducting grant activities. Reasonable means a cost is consistent with prudent business practice and comparable to current market value. Necessary means the cost is essential for you to accomplish the objectives of the project. All costs must be properly supported by the original source documentation (i.e., invoices, receipts, purchase orders, travel vouchers) to be reimbursable by TEA. Your organization must comply with the applicable Federal cost principles in expending grant funds. See the last section of this appendix for a list of the Federal cost principles.
This document addresses certain specific costs only and is not intended to be all-inclusive.
Advertisements Advertisements are allowed for recruiting grant personnel only as long as the advertisement is not in color and not excessively large.
Advertisements are allowed for communication with the public and press when the costs are considered necessary as part of the outreach effort for the grant.
Alcoholic Beverages Alcoholic beverages are not allowable under any circumstances.
Audit Fees Audit fees are allowable in accordance with the following:
Audit fees and expenses may not be charged to State-funded grants.
Audit fees and expenses are allowable only when the audit is required by and performed in accordance with OMB Circular A-133, Audits (posted online at http://www.whitehouse.gov/omb/circulars_default).
Audit fees and expenses may not be charged as a direct cost when such audit-services costs are part of your organization’s indirect cost pool.
Awards for Recognition and Incentives for Participation Minimal-cost certificates, plaques, ribbons, small trophies, or instructionally-related items to be used in the classroom (such as pens and pencils) are acceptable incentives for participation in program activities or awards for recognition.
The following items may be donated by others but may not be purchased with grant funds:
Gifts or items that appear to be gifts
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Souvenirs, memorabilia, or promotional items, such as T-shirts, caps, tote bags, imprinted pens, and key chains
―Door prizes,‖ movie tickets, gift certificates, passes to amusement parks, and so on
Food of any kind (snacks, beverages, refreshments, meals, and so on)
Calendars and Calendaring Systems Calendaring systems to manage personal calendars—whether paper calendars, personal digital assistants (PDAs), or electronic or software calendars—are not allowable costs.
Cellular Telephones for Personal Use A cellular telephone for personal use is not an allowable cost.
Ceremonies, Banquets, or Celebrations Costs associated with ceremonies, banquets, or celebrations are not allowable.
Conflict of Interest Any purchase or expenditure that would pose a conflict of interest, real or perceived, is not allowable.
Construction, Remodeling, or Renovation These costs are not allowed unless specifically authorized in the authorizing program statute and unless specifically approved by TEA in the applicable grant application.
Consultants You shall not use or pay any consultant in the conduct of this application if the services to be rendered by such consultant could have been rendered by your employees. You must select consultants based on demonstrated competence, qualifications, and experience and on the reasonableness of the proposed fee.
(Corporate) Credit Card Charges TEA will reimburse costs charged to the grant using corporate credit cards only when the accounting ledger reflects each individual charge on the credit card statement by the following:
The individual vendor name (not just the credit card company name)
The grant funding source/code
The expense category (i.e., supplies, instructional materials, equipment, travel)
The actual date of the charge (as opposed to the billing statement or the date the credit card bill was paid)
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The grantee must maintain the original itemized receipt that identifies each item purchased (and not just the credit card receipt). The grantee must also maintain all other appropriate internal accounting records, such as travel vouchers, expense reimbursement vouchers, purchase orders, etc.
Donations Donations to other organizations or to other units within the grantee organization are not allowable.
Employee Service Awards Employee service awards cannot be paid from grant funds.
Employer Contributions to Voluntary Retirement Plan Employer contributions to an employee’s voluntary retirement plan, such as a 401(k) or 403(b), are not allowable. Employer contributions to mandatory pension plans, whereby it is mandatory that every employee participate and the employee cannot opt out, are allowable.
Entertainment, Recreation, Social Events Costs associated with any type of entertainment, recreation, or social event are not allowable.
Field Trips If specified in the grant program, educational field trips are allowable under certain circumstances if allowed in the grant program. Educational field trips are approved, planned instructional activities that involve students in learning experiences that are difficult to duplicate in a classroom situation. These field trips should provide hands-on activities that encourage students to experiment and ask questions. The field trip must support Texas Essential Knowledge and Skills (TEKS), must be reasonable in cost, and must be necessary to accomplish the objectives of the grant program.
The field trip must also appear as a part of the teacher’s lesson plans, which should include activities that prepare students for the trip and follow-up activities that allow students to summarize, apply, and evaluate what they learned from the trip.
Costs for the field trip must be reasonable. Any entrance fees and transportation costs must be reasonable in comparison to the intended objectives of the trip.
For audit purposes, your organization must maintain documentation of the field trip and must provide clear evidence of how the expense ties back to an instructional objective. Documentation should include the following:
Destination of each field trip
Costs associated with each field trip
Objectives to be accomplished from conducting the field trip
Teacher’s lesson plan and follow-up activities
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If the supplement-not-supplant requirement applies to the grant program in question, documentation must demonstrate the supplementary nature of the field trip as well.
Examples of Appropriate Educational Field Trips
Examples of appropriate educational field trips include the following:
Curricular academic activities focused on math, science, and technology, such as service learning, internships, academic UIL competitions (such as robotics or math), or science and technology fairs
Laboratory and field investigation instruction, used to improve students’ understanding of science TEKS objectives
Trips to a river, archaeological site, or nature preserve that might include contracting with local science centers, museums, zoos, and horticultural centers for visits and programs
Trips to the local library to increase access to high-interest reading materials or research
Visits to colleges and universities to encourage interest in the pursuit of higher education
Unallowable Costs Related to Field Trips
The following costs are not allowable:
Field trips for social, entertainment, or recreational purposes
Field trips that supplant and do not supplement local or state expenditures or activities
Field trips that are not part of a teacher’s lesson plan or that do not meet the instructional objectives of the grant program
Field trips that are not reasonable in cost or are not necessary to accomplish the objectives of the grant program
Field trips that are not properly documented (as described above)
Fines and Penalties Fines and penalties are not allowable.
Food and Beverage Costs Expenditures on food must be reasonable in cost, necessary to accomplish program objectives, and an integral part of the instructional program. If TEA determines that you expended grant funds on food costs that are not reasonable or necessary to meet the intent and objectives of the grant, TEA reserves the right to restrict your organization from expending any funds on food costs or to disallow expenditures on food costs.
Food Costs for Participant Meetings/Training
Unless otherwise specified by TEA, a limited amount of funds may be expended on light meals for participant meetings or training events under very limited circumstances. The use of grant funds for this purpose is specifically limited to light working lunches for participants when the working lunch is noted on an agenda, is clearly described, and is mandatory. The purpose of a working lunch
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should be to shorten the overall meeting or training time and to facilitate accomplishing the objectives of the meeting or training and the overall program.
A ―working lunch‖ or ―light lunch‖ described below is considered to be reasonable in cost when the cost of the lunch including tax does not exceed $20 per person; therefore, TEA will not reimburse a grantee for more than $20 per person, including tax. Any amount over $20 per person must be paid from other allowable funding sources. The $20 per person does not include any mandatory service fee or set-up fee. Anything termed a ―gratuity‖ or ―tip‖ is not reimbursable by TEA.
Specifically, grant funds may be expended for the following costs provided that the grantee maintains adequate and sufficient documentation that the costs were necessary and reasonable to further the intent and objectives of the grant.
Light Lunch during an All-Day Meeting or Training Session: Light lunch (not to exceed $20 per person, including tax) for participants who are cloistered in an all-day (at least six-hour) meeting or training session. You must document that it was impractical for participants to obtain lunch on their own (for example, because of an isolated location or distance to eateries) and that their attendance at the meeting or training session was essential to accomplishing the objectives of the grant. You must maintain an agenda that clearly identifies the topics discussed during the meeting or training session and the time allocated to each topic, including the lunch period.
Working Lunch during an All-Day Meeting or Training Session: Light meals during a ―working lunch‖ (not to exceed $20 per person, including tax). A working lunch is defined as an activity in which staff or participants are engaged in exercises or activities during the normal meal time. You must maintain an agenda that shows that no other opportunity for a meal was provided and that clearly identifies the exercise or activity the participants were engaged in. You should also retain a representative sample of the work product, if any, that was generated as a result of the working session.
No other food costs, including food and beverages for refreshments, breaks, or snacks, are permitted.
Allowable Food Costs for Parents and/or Students
The following costs are allowable:
Nutritional snacks for students during extended day (after-school) programs
Nutritional snacks for children in child care while parents are participating in grant activities
Food necessary to conduct nutrition education programs for parents
Parent involvement activities in which refreshments are necessary to encourage participation or attendance by parents, such as in low-income areas, and thus meet program objectives.
Full meals for parents or students are not allowable for these purposes under any circumstances. Expenditures must be reasonable in cost, necessary to accomplish program objectives, and an integral part of the instructional program.
Unallowable Food Costs
The following costs are not allowable:
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Refreshments of any kind, including beverages, breaks, and snack foods except as necessary for parent involvement activities to encourage attendance by parents
Refreshments or meals at an awards banquet or function
Any food costs that are not necessary to accomplish the objectives of the grant program
Any food cost associated with an event in which a guest speaker or other individual conducts a presentation and the participants are not actively engaged in performing activities
Breakfast
―Working lunches‖ or ―light lunches‖ that exceed $20 per person, including tax
Gratuities or tips
Fundraising Activities Costs of organized fundraising, including solicitation of gifts and bequests, endowment drives, financial campaigns, and similar expenses incurred to raise capital or to obtain contributions are not allowable. Costs associated with attending or sponsoring training on fundraising are not allowable.
Gifts Gifts or items that appear to be gifts are not allowable.
Interest Paid Interest paid in a prior grant period may not be charged retroactively to this grant period.
Land Purchase and Improvements Land purchase and improvements to land are not allowable costs, unless specifically authorized in the grant program statute and specifically approved by TEA in the grant application.
Legal Fees Legal fees and expenses are allowable only as necessary for the administration of the grant program. Retainer fees are not allowable costs.
Lobbying Any costs incurred for lobbying are not allowable.
Membership in Civic and Social Organizations or Lobbying Organizations Memberships in civic and social organizations and in organizations that are substantially engaged in lobbying are not allowable costs.
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Personal Calendaring Systems Calendaring systems to manage personal calendars—whether paper calendars, personal digital assistants (PDAs), or electronic or software calendars—are not allowable costs.
Printing Costs Printing costs are allowable when documentation demonstrates that they are reasonable and necessary. Any multi-color printing must be reasonable in cost and must be necessary to carry out the objectives of the grant program. Documentation must be maintained demonstrating that any such costs are reasonable and necessary.
Professional or Individual Liability Insurance Professional liability insurance for individual employees is not an allowable cost.
Promotional Items, Memorabilia, or Souvenirs Promotional items, memorabilia, or souvenirs are not allowable costs.
Renovation, Remodeling, or Construction Renovation, remodeling, or construction is not allowable unless specifically designated as allowed in the authorizing statute and specifically approved by TEA in the applicable grant application.
Salaries, Wages, and Employee Benefits Salaries and wages are allowable for personnel who work on the grant provided the appropriate time and activity reports (i.e., time and effort reports) are maintained in accordance with the applicable federal cost principles and submitted to the grantee organization’s accounting office to document charges to payroll. Benefits are allowable in the same proportion as salaries and wages.
Social Events The costs associated with social events of any kind are not allowable.
Substitute Pay for Private Schoolteachers Substitute pay for private schoolteachers (for-profit or nonprofit) is not allowable under any circumstances.
Training or Technical Assistance on Grant Writing Funds may not be used for training or technical assistance on grant writing or for costs associated with writing other grant applications.
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Transportation Costs The cost of transporting students (or parents, if appropriate for the particular grant program) to or from grant activities is an allowable expenditure. You may not charge the grant for costs incurred in transporting students to and from the regular school day.
Travel Costs All organizations should have a local travel policy that is applied consistently among all employees so employees are reimbursed at the same rates, whether traveling on a state or federal grant or for other purposes. The maximum amounts that may be charged to the grant are restricted to the rates that are approved in the State of Texas Appropriations Bill in effect for the particular grant period.
If local policy restricts travel, per diem, and other travel expenses to a rate less than State law, the applicant must budget and request reimbursement from the grant at the lesser rate. If local policy exceeds the maximum recovery rate specified in the Appropriations Bill, then the difference must be paid from state or local funds, i.e., not from grant funds. Travel allowances, in which the per diem is paid to the employee regardless of the amount actually expended, are not allowable.
Travel generally means a destination outside the city or town in which the individual works (i.e., duty point). Travel can also mean transportation from one duty point to another within the same city or town, such as with an itinerant teacher or counselor who visits multiple campuses in the same work day. This is usually termed ―in-district‖ travel.
Travel Costs for Executive Director, Superintendent, or Board Members
Travel costs for executive directors, superintendents, or board members or directors are allowed only when they are specifically related to carrying out the objectives of the grant project and only with specific TEA approval in the grant application.
Allowable Travel Expenses
For more detailed information regarding allowable travel expenses, consult the Texas State Comptroller’s website, at http://window.state.tx.us. Follow these steps to locate information on the comptroller’s site regarding specific aspects of travel reimbursement:
1. Click the Finances & Economy tab at the top of the home page.
2. Scroll down to the Fiscal Management section, and click State of Texas Travel Information.
3. In the Resources section, click the Textravel logo.
4. Click either the Meals and Lodging or the Transportation tab.
5. On the left of the page that opens is a blue menu listing subtopics of specific travel information (e.g., on the Transportation page, the subcategories listed in the blue menu include Mileage in Personal Vehicle, Parking, and Rental Vehicles). Click the appropriate subtopic.
The following travel expenses are allowable:
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Mileage reimbursement is allowable for travel necessary to carry out the objectives of the grant project. When an employee is on travel for the purposes of the grant, mileage reimbursement cannot exceed the rate established by the Texas Comptroller. Effective July 1, 2011, reimbursement for mileage is not to exceed 55.5 cents per mile. (The mileage reimbursement rate for travel between January 1, 2011, and June 30, 2011, was 51 cents per mile.) If local organization policy reimburses at a lower rate, you must claim that lower rate.
Travelers are required to calculate mileage by one of the following two methods:
Odometer reading (point-to-point method)
Electronic mapping source (such as that on www.Mapquest.com or any other online mapping service). If this method is chosen, the traveler must print out the driving directions provided by the site and attach them to the travel voucher.
Travelers are required to select the shortest and most economical route but may justify the selection of another route if it was chosen for safety reasons and specific justification of the selection is given.
To assist employees in documenting their travel, some districts have developed mileage charts listing the distance between various duty points within the district. Such a chart should be developed in accordance with local policy and must be based on one of the two approved methods of mileage calculation (odometer reading or electronic mapping source). Travelers whose districts have developed such a chart are not required to calculate their mileage by either the odometer reading or electronic mapping source method; reference to the district’s mileage chart is sufficient.
Airfare is allowable at the lowest fare available and must be documented with a receipt. First-class airfare is not allowable.
Car rental fee (at destination) is not allowable unless other transportation such as taxi or shuttle is not available for performing official business or unless you document that car rental is more cost effective than alternate modes of travel. (The car rental must be documented with a receipt.) Gasoline for the rental car is allowable with a receipt.
Airport parking is allowable.
For both in-state and out-of-state travel, the traveler may apply funds available for meal reimbursement toward lodging. For instance, if the traveler chooses for the sake of convenience to stay in a hotel that costs $10 more a night than the allowable maximum for lodging, the traveler can apply $10 of the maximum available for meal reimbursement toward the lodging rate. If the traveler chooses to apply meal reimbursement to lodging, the maximum meal reimbursement rate is reduced by the same amount. (Applying $10 of the meal reimbursement to lodging would reduce the maximum allowable meal reimbursement by $10.) NOTE: The opposite case does not apply; that is, a traveler may not reduce the amount spent on lodging and increase the amount spent on meals. Under no circumstances may a traveler be reimbursed from grant funds for meals at a rate that exceeds the rate given on the Federal Rate Schedule (or $36, depending on whether the destination is specified in the Federal Rate Schedule).
In-State Travel
Beginning September 1, 2009, the Federal Rate Schedule will be used for reimbursement of in-state meal and lodging expenditures. Because the reimbursement rates can change, it is recommended that travelers print the page at the time reservations are made and submit the printout with the travel reimbursement voucher as a supporting document.
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If local policy reimburses at a greater amount, you must pay the difference from local or state funds (i.e., not from grant funds).
Follow these steps to access federal meal and lodging reimbursement rates for traveling in Texas on the Texas State Comptroller’s web site, at http://window.state.tx.us.
IMPORTANT NOTE: The comptroller’s site links to the federal General Services Administration (GSA) site, where reimbursement rates are listed, including the federal ―standard rate.‖ The federal standard reimbursement rate is different from the current maximum reimbursement rate in Texas. Do not use the federal ―standard rate.‖
1. Click the Finances & Economy tab at the top of the page.
2. Scroll down to the Fiscal Management section, and click State of Texas Travel Information.
3. In the Resources section, click Travel Reimbursement Rates.
4. Click Domestic Maximum Per Diem Rates.
5. On the page that opens, locate the traveler’s destination by clicking Texas on the US map.
IMPORTANT NOTE: Do not locate the destination by entering the ZIP code. Entering the ZIP code for unlisted destinations will return the federal ―standard rate,‖ which is different from the current maximum rate for Texas.
6. Clicking Texas brings up a list of Texas cities and counties. Find reimbursement rates as follows:
If the Texas city to which you are traveling is not listed, check the county list. If the county to which you are traveling is listed, use the rate given for that county.
If the Texas county to which you are traveling is not listed, use the standard maximum rate of $85 for lodging and $36 for meals, as specified in the General Appropriations Act and on the comptroller’s website.
In-state day trips: In accordance with local policy, an employee whose duties require the employee to travel outside the employee’s designated headquarters without an overnight stay away from the employee’s headquarters may be reimbursed for the actual cost of the employee’s meals, not to exceed $36. In the absence of a local policy, no reimbursement shall be made from the grant for this purpose.
―Designated headquarters‖ is defined as the area within the boundaries of the city or town in which a traveler’s place of employment is located. Travel must take the employee outside designated headquarters for more than six consecutive hours; the cost of meals for travel lasting less than six consecutive hours is not allowable to be charged to the grant.
Out-of-State Travel
A state employee who travels within or outside the continental United States shall be reimbursed for the actual cost of lodging and meals. However, the reimbursements from grant funds may not
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exceed the maximum meals and lodging rates based on the federal travel regulations and issued by the Texas Comptroller of Public Accounts. If local policy reimburses at a lesser amount, you must comply with local policy. If local policy reimburses at a greater amount, you must pay the difference from local or state funds (i.e., not from grant funds).
Follow these steps to access federal meal and lodging reimbursement rates for traveling out of state on the Texas State Comptroller’s web site, at http://window.state.tx.us.
IMPORTANT NOTE: The comptroller’s site links to the federal GSA site, where reimbursement rates are listed, including the federal ―standard rate.‖ The federal standard reimbursement rate is different from the standard maximum reimbursement rate in Texas. Do not use the federal ―standard rate.‖
1. Click the Finances & Economy tab at the top of the page.
2. Scroll down to the Fiscal Management section, and click State of Texas Travel Information.
3. In the Resources section, click Travel Reimbursement Rates.
4. Click Domestic Maximum Per Diem Rates.
5. On the page that opens, locate the traveler’s destination by clicking the destination state on the US map.
IMPORTANT NOTE: Do not locate the destination by entering the ZIP code. Entering the ZIP code for unlisted destinations will return the federal ―standard rate,‖ which is different from the standard maximum rate for Texas.
6. Clicking the destination state brings up a list of cities and counties. Find reimbursement rates as follows:
If the out-of-state city to which you are traveling is not listed on the Federal Rate Schedule, find the city on the list that is nearest geographically to your travel destination and apply the lodging and meal rates given for that city.
When determining the nearest listed city, it is permissible to cross state lines. (For example, if travel takes you to northern New Mexico, the nearest listed city might be a city in Colorado rather than another location in New Mexico.)
Summary of Rates: The following table summarizes reimbursement rates for in-state and out-of-state travel.
In-State Meals and
Lodging
Refer to the federal Domestic Maximum Per Diem Rates.
For cities not listed, apply the rate for the county in which the city is
located.
If the county is not listed, the rates are as follows:
Lodging in state: Up to $85/night
Meals in state: Up to $36/day
Out-of-State Meals Refer to the federal Domestic Maximum Per Diem Rates.
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TEA GUIDELINES RELATED TO SPECIFIC COSTS
PAGE 16 OF 18
and Lodging For areas not listed, use the rate for the nearest city. When locating the nearest city, it is permissible to cross state lines.
Taxi fares for official business are allowable. Tips cannot be reimbursed.
Itemized miscellaneous business expenses (such as business phone calls, printing, or materials) for carrying out official business of the meeting, conference, or workshop are allowable.
Registration fees to attend workshops or conferences are allowable. Social events or recreational events available at a cost above the basic registration fee may not be paid from grant funds.
Unallowable Travel Expenses
The following travel expenses are not allowable:
First-class air fare
Per diem (meals and lodging) for meeting, conference, or workshop participants who live in the same city where the event is held. (Automobile mileage is allowable.)
Tips or gratuities of any kind
Alcoholic beverages
Entertainment, recreation, or social events
Any expense for other persons
Automobile mileage or taxi fares for other than official business
Personal accident insurance or personal effects coverage for rental cars
Rental car for personal use or for purposes not associated with the official business of the meeting, conference, or workshop
Travel allowances (i.e., per diem paid regardless of participant’s actual expenses)
Noninstructional field trips (see guidance under ―Field Trips‖)
Travel Documentation
Travel costs must be properly documented to be reimbursable. The employee must document travel costs with a travel voucher or other comparable documentation. Documentation must include the following at a minimum:
Name of the individual claiming travel reimbursement
Destination and purpose of the trip, including how it was necessary to accomplish the objectives of the grant project
Dates of travel
Actual mileage (not to exceed reimbursement at the maximum allowable rate). As of September 1, 2009, the Texas Mileage Guide is no longer used to calculate mileage. Travelers are required to calculate mileage by one of the following two methods:
Odometer reading (point-to-point method)
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TEA GUIDELINES RELATED TO SPECIFIC COSTS
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Electronic mapping source (such as that on www.Mapquest.com or any other online mapping service). If this method is chosen, the traveler must print out the driving directions provided by the site and attach them to the travel voucher.
Travelers are required to select the shortest and most economical route but may justify the selection of another route if it was chosen for safety reasons and specific justification of the selection is given.
Actual amount expended on lodging per day, with a receipt attached (may not exceed the maximum allowable)
Actual amount expended on meals per day (may not exceed the maximum allowable; tips and gratuities are not reimbursable). Receipts are not required by TEA but may be required per local organization policy.
Actual amount of airfare (receipt must be attached)
Actual amount expended on public transportation, such as taxis and shuttles
Actual amount expended on a rental car, with receipt attached and justification for why a rental car was necessary and how it was more cost effective than alternate transportation; receipts for any gasoline purchased for the rental car must be attached (mileage is not reimbursed for a rental car – only the cost for gasoline is reimbursed)
Actual amount of gasoline for a rental car (receipt must be attached)
Actual amount of parking
Actual amount expended on incidentals, such as hotel taxes, copying of materials, and other costs associated with the travel
Total amount reimbursed to the employee
Travel costs that are not supported by proper documentation as described above are not allowable to be charged to TEA grants and are subject to disallowance by state and federal auditors and monitors.
Tuition Tuition fees, either paid directly to an institution or on a reimbursement basis to an employee, are allowable only for courses directly related to the grant program and where authorized in the grant program as an allowable use of funds.
Federal Cost Principles The applicable cost principles as established by the Federal Office of Management and Budget (OMB) are posted online at http://www.whitehouse.gov/omb/circulars_default and are as follows:
Type of Entity Applicable Cost Principles
Public school districts
Regional education service centers (ESCs)
Open enrollment charter schools operated by a
governmental entity
Local governments (e.g., cities, counties)
OMB Circular A-87, Cost Principles for State and
Local, and Indian Tribal Governments
http://www.whitehouse.gov/omb/circulars_a087
_2004/
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TEA GUIDELINES RELATED TO SPECIFIC COSTS
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Open-enrollment charter schools operated by a
nonprofit organization
Nonprofit organizations, including community-
based organizations and faith-based
organizations
OMB Circular A-122, Cost Principles for Nonprofit
Organizations
http://www.whitehouse.gov/omb/circulars_a122
_2004/
Open-enrollment charter schools operated by an
institution of higher education (i.e., college or
university)
Institutions of higher education (IHEs)
OMB Circular A-21, Cost Principles for Educational
Institutions
http://www.whitehouse.gov/omb/circulars_a021
_2004/
To see the cost principles in side-by-side view, follow these steps:
1. Go to the TEA Grant Opportunities website, online at http://burleson.tea.state.tx.us/GrantOpportunities/forms/.
2. Click the TEA Grant Resources link at the top of the page.
3. Under the General Grant Resources heading on the page that opens, click the Grants Management Resources link.
4. Under the Federal Cost Principles and Allowable Costs heading on the page that opens, click the Side-by-Side of Federal Cost Principles link.
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How to Run a YTD Budget Report
From the Menu Tab:
● Under Munis
1. Financials2. General Ledger Menu3. Inquiries and Reports4. YTD Budget Report
In the YTD Budget Report Screen
To search by Segments: Click on the "Advanced" option Then click on "Segment Find"
To search by Rollup code:(Refer to the Quick Coding Reference Sheet pg. 2)
Enter your Rollup Code informationi.e. 001BA = Basic Allocation
001GT = GT Allocation001* = All Allocations
Option1
Option2
49
How to Run a YTD Budget Report
You are now back in the YTD Budget Report Screen.
If you would like to change the view of your report (i.e.. sort or view detail information)Click on the "Report Options" on the menu bar.
This is the Sorting Feature
Please ensure the Current Fiscal Year is show here.
This FY is "2015"
This is Optional
If you want to view detail information on your report Click on "Additional
Options"
50
How to Run a YTD Budget Report
When done changing or updating your options
1. Click "Accept"
2. Then click on "OK" on the Journal Entry sort Pop up window
After clicking OK on the Journal Entry sort Pop up
window you will be returning to this screen.
Now click on "Return" and you are now ready to run
your report.
To reflect detail information on your report Click Here
Please ensure the Current Fiscal Year is show here.
This FY is "2015"
51
How to Run a YTD Budget Report
Click on the PDF icon to print your report as a PDF Document.
You can also export your report by clicking the Excel icon.
Congratulations you have created your report.(Please verify that information is correct)
Export Filter
Option1
Option2
52
How to view/export accounts to Excel using Account Inquiry
To search by account enter the account in the “Account Field”
(make sure you use periods to separate segments)(i.e. 199.11.XXX.11.00.000.6399.)
From the Menu Tab:
● Under Munis
1. Financials2. General Ledger Menu3. Inquiries and Reports4. Account Inquiry
To search by Segments: Click on the "Advanced" option
Then click on "Segment Find"
To search by Rollup code:(Refer to the Quick Coding Reference Sheet pg. 2)
Enter your Rollup Code informationi.e. 001BA = Basic Allocation
001GT = GT Allocation001* = All Allocations
Option1
Option2
Option3
53
How to view/export accounts to Excel using Account Inquiry
Searching by Segment Enter information needed and
click "Accept" when done.
The Fiscal Year for 2015 appears on the fourth column. You can see the original budget, transfers, encumbrances, and available money. If you want to see more detailed information click on the folder next to the amount.
Click on Excel
54
How to view/export accounts to Excel using Account Inquiry
Click OK
Until further notice, select the field"NY" (Next Year) for 2014‐2015.
When 2013‐2014 cycle closes, then use "CY" (Current Year).
Check markFull Account and Account Description.
55
How to view/export accounts to Excel using Account Inquiry
Click Open Click Cancel
This is what your report will look like, now you can modify your report however you like.
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Socorro ISD StaffNet Navigating Instructions
Enter username & password
On the SISD Home Page
Click onmysisd.net 1
2
57
Enter username & password
3
4
58
Welcome to StaffNet
Click onDepartments
5
6
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Contacts:
Terry Muñoz 7.0113Jesus Armas 7.0110
David Gutierrez 7.0012Susan Olson 7.0111
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Socorro ISD Board of Trustees Paul Guerra – President
Angelica Rodriguez – Vice President Antonio ‘Tony’ Ayub – Secretary
Gary Gandara – Trustee Hector F. Gonzalez – Trustee
Michael Anthony Najera – Trustee Cynthia Ann Najera – Trustee
Superintendent of Schools José Espinoza, Ed.D.
Socorro Independent School District 12440 Rojas Dr. ● El Paso, Texas 79928 ● 915-937-0000 ● www.sisd.net
The Socorro Independent School District does not discriminate on the basis of race, color, national origin, sex, disability, or age in its programs, activities or employment.
El Distrito Escolar de Socorro no discrimina personas en sus programas, actividades y empleo por motivo de raza, color, origen nacional, sexo, impedimentos/incapacidades, o edad.