FY 2018 Allocation Manual Middle Schools User Guide for Cobb County Employees Created for: The Cobb County School District 7/1/2017 514 Glover Street Marietta, Ga. 30060 (770) 426-3300 Created by: CCSD Financial Services Budget Services 440 Glover Street Marietta, GA 30060
Revision Chart The following chart lists the revisions made to this document. Use this to describe the changes or additions made to the document each time it is re-published (draft or final). The description should summarize the changes as possible. Date Author Description of Changes 4/15/2013 John McKearney Initial Document Conversion 6/14/2017 Gina Wheeler Yearly Updates FY 2018 Allocation Manual Middle Schools Page 2 of 35
Table of Contents Revision Chart 2 Allocation Manual Highlights 4 Quick Reference Guide PO s/pcards/ck Request/Perf Contract 11 Confirmation Purchase Orders 14 Custodial Critical Needs Guidelines 15 Allocation Sheet Example 16 Funding Criteria 17 Chart of Accounts Middle Schools 21 Account Code Structure 25 Frequently Used Object Codes 29 Questions and Concerns - Who Do You Call? 32 Transaction Types 35 FY 2018 Allocation Manual Middle Schools Page 3 of 35
Allocation Manual Highlights Welcome to the FY2018 Cobb County School District School Year. The following are general items of interest concerning the FY2018 Allocations. FY2018 Per Pupil Instructional Funding Middle School Instructional Supply Allotment is $40.00 per FTE count. FY2018 Projected Allocation Sheet For FY2018, a financial report for each school will be available on the Intranet on your Personalized Home Page/My Personalized Information/My Queries, Financial Analysis 2018. This report contains all allocation accounts and their status in relation to the budget. Each school is requested to use this report as their projected allocation sheet. Please note that the FTE count submitted to the State in October will be used to compute your final allocation figures. As you are aware, your final allocation funding for all categories is subject to change until you receive your final allocation sheet. Please keep this in mind as you spend your funds this fall. FY2018 Media Allocation Funding For FY2018, there may be a change in the amount of media funding each school will receive. Please contact the Library Media Education department in Digital and Multimedia Learning for information on the media formula. FY2018 School-Focused Staff Development Allocation Funding/Professional Learning Funding For FY2018, there may be a change in the amount of School-Focused Staff Development funding each school will receive. Each school has been given a base amount to begin the school year. Please contact the Professional Learning department for information on the School-Focused Staff Development formula. FY2018 Local School Billing Account Each school has Local School Billing accounts, but there are no budgets. Your school will need to submit a local school check to CCSD for the amount of the order before the order will be processed. FY 2018 Allocation Manual Middle Schools Page 4 of 35
Allocated Salary Accounts All allocated salary accounts should be spent prior to June 30, 2018 and posted no later than July 8, 2018. If you have any questions, please call Lisa Leach, Director of Disbursement Services - 770-426-3503. QBE and Other Standards Each Principal is responsible for complying with all agency requirements (SACS, QBE, and other accreditation and/or State Standards) for expenditures of allocated funds. Use of Check Requests (FS-118) Purchase orders and procurement cards should be used whenever possible. Check requests should be used only for those orders that 1) cannot be paid for with the procurement card or 2) cannot be entered as a county purchase order or confirming purchase order or 3) are for emergency purchases. CHECK REQUEST GUIDELINES All state and local accounting/purchasing policies must be followed. All check requests must be typed. Documentation accompanying the check request purchases should be the original copies (invoices, receipts) and must clearly state the cost of reimbursement or payment. Please limit the documentation sent with check requests (FS381 s, packing slips, local school reports, etc. are not needed). For check requests with multiple line items and charge codes, please organize receipts and include adding machine tapes of totals of the items. This assists Budget Services in verification of amounts coded to charge codes and speeds up the processing of the request. Sales Tax - Government entities are sales tax exempt. A sales tax Identification Exemption Certificate can be secured from the Intranet (Financial Services Portal > Form Bank > Accounting). Tips will not be reimbursed (Exception: After School Program reimburses tips). Check requests must be signed by Principal. If the Principal wishes to designate signature authority to someone else, Budget Services must have written notification from the Assistant Superintendent. Avoid small dollar check requests. Limit check requests to $50 or more. Consolidate school FY 2018 Allocation Manual Middle Schools Page 5 of 35
reimbursement requests to limit the number of requests forwarded to Financial Services/Budget Services. Use the Procurement Card for small dollar purchases. DO NOT PURCHASE OR REQUEST REIMBURSEMENT FOR CAPITAL OUTLAY ITEMS WITH A CHECK REQUEST. Capital Outlay items (furniture and equipment over $1,000) should only be purchased via purchase orders. If county funds will be used, use a county purchase order. If local school funds will be used, either a local school or a county purchase order may be used. After a check request has been properly typed, signed, and dated by the "requestor," and Principal it is forwarded to Budget Services for processing. Signature by the Principal verifies that all proper accounting, purchasing, and bid procedures and policies have been followed. Requests without required approval will be sent to the initiator's office for acquisition of signatures before a check will be processed. Signatures must be original; not a photocopy or a stamp. Other Check Request Processing Schedule Checks are written two times per week Tuesday and Thursday nights. Check requests must be received in Financial Services by noon each Monday to be processed and mailed on Wednesday. Check requests must be received in Financial Services by noon each Wednesday to be processed and mailed on Friday. Holidays or official office closings are exceptions. Reimbursements Reimbursements to the school for items paid out of their local funds should include a copy of the local school check and the original receipt/invoice. Reimbursements to an individual should include the original receipt/invoice or, under appropriate circumstances, a front and back copy of the cancelled check or a copy of the charge card statement. Please send only the required documentation. Reimbursements to schools will only be processed at the end of each month. Check requests that are not completed correctly will be returned. A form letter (see example on page 9) will accompany the returned check request documenting what is needed to be completed before a check can be issued. All the above guidelines should be followed in order to receive a check promptly. Reminders: FY 2018 Allocation Manual Middle Schools Page 6 of 35
Check requests cannot be used for purchases of, or reimbursements for Capital Outlay items (furniture or equipment costing $1,000 or more). Computers, printers, interactive boards, IPads and LCD projectors are considered Capital Outlay regardless of price. Use purchase orders for all CAPITAL OUTLAY purchases. Use Purchase Order Confirmation with invoices (i.e. instrument repairs, postage machines, Fed Ex, MLS Printing). When applicable, use PCard for Purchases. FY 2018 Allocation Manual Middle Schools Page 7 of 35
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MEMO EXAMPLE TO: Howard Siggelko Warehouse FROM: Mandy Wissing Director of Budget Services Becky Beck Budget Manager Amy Chang Budget Analyst DATE: September 13, 2011 SUBJECT: Check Request Return Form - FS-128 COMMENT(s): The attached check request is being returned to you because your signature was omitted. Please sign as the authorized department head and return the check request to our office. Thank you. A Budget Adjustment is required. Incorrect charge code is being used --- see Chart of Accounts. Appearance of Check Request, strikeover or deletions --- please retype. supporting documents omitted original receipt/invoice copies of registration contract check Improper signature for Department Head Approval The Account is over budget All Check Requests must be typed. Please correct the enclosed check request and return it to Budget Services. If you have any questions, please feel free to contact Gina Wheeler at 770-426-3312. Thank you. FY 2018 Allocation Manual Middle Schools Page 9 of 35
FY2018 Account Code Changes Please refer to the Chart of Accounts on pages 21-24 to ensure correct usage of charge codes. Spending Deadline All purchase orders to be charged to FY2018 county funds must be entered and fully processed in accordance with current Financial Guidelines. These guidelines/deadlines will be distributed to all Principals, Secretaries, and Bookkeepers via email in the Spring. Any purchase order not fully processed by the deadline will be charged to FY2019 county funds. All check requests must be received by Budget no later than June 30, 2018. Check requests submitted with incomplete or improper documentation will be charged to FY2019 county funds once complete and correct documentation has been received. The Budget Department is available to help you with your county allocation accounts. If you have questions or concerns, please do not hesitate to contact Gina Wheeler, Middle and High School Budget Coordinator at 770-426-3312. If you have questions concerning purchase orders, please call Procurement Services at 770-590-4524. FY 2018 Allocation Manual Middle Schools Page 10 of 35
Quick Reference Guide Purchase Orders/Purchase Limits Required for Capital Outlay items - Furniture or Equipment purchases of $1,000 or more. Computers, printers, interactive boards, i-pads and projectors are considered Capital Outlay regardless of price. Purchases less than $1,000 and not already on contract may be made using best judgment at the school or department level without multiple quotes. Purchases between $1,000 and $9,999.99 and not already on contract may be handled at the school or department level. Two quotes are necessary and should be kept on file and logged at the school or department whether a purchase order is used or not. Purchases of $10,000 or more and not already on contract MUST be processed through Procurement Services unless Academic Prerogative applies. Purchases citing Academic Prerogative are not subject to prior approval by Procurement Services, however Procurement may challenge use of this or other exceptions to full and open competition. Refer to CCSD Purchasing Regulations located on the Procurement Services website for the complete definition of Academic Prerogative. Sole Source purchases of $10,000 or more must receive prior approval from Procurement Services. The Sole Source Justification Form located on the Procurement Services website must be completed, submitted and approved prior to PO entry. Confirmation Purchase Order Use when a procurement card cannot be used and an invoice has been received. Prepare when your school uses custodial contract services (i.e. ICS or Building Maintenance Services) in order for the vendor to receive payment. (Check requests are no longer accepted). After completing confirmation purchase order, send invoice to Accounts Payable with purchase order number listed. Procurement Cards Use the card for small dollar items - less than $50 Up to a maximum of $3,500 for each transaction Maximum of $7,500 total monthly CANNOT BE USED FOR THE FOLLOWING: Personal purchases or cash withdrawals Capital Outlay Items and SPLOST (Exception: Approved FINISHES accounts); All ipads, computers, printers, interactive white boards and LCD projectors are considered capital outlay regardless of cost. Administrative Travel Expenses when paid by county allotment funds Gift cards (Including ITune gift cards) when paid by county allotment funds Purchase of any type of service FY 2018 Allocation Manual Middle Schools Page 11 of 35
Purchase of items on the Contract List (Exceptions: Items designated as P-card Approved on the Contact List) o Exceptions: Office supplies, Art supplies and Custodial supplies. Other exceptions listed in the Procurement Card Manual within the Financial Services University on the District s Financial Services website. Use of the card is required for purchases of OfficeMax items except when purchasing capital outlay items. All Procurement guidelines/purchase Limits stated above still apply. Check Requests Use only when purchase orders, confirmation PO s, procurement cards, and contracts cannot be used. Cannot be used for Capital Outlay items (furniture or equipment, $1,000 or more; computers, i- Pads, printers, interactive boards or projectors). Check requests MUST have the original receipts, invoices and order forms attached. No photocopies, faxes or credit card receipts. Tips will not be reimbursed (Exception: Tips will be reimbursed for After School Program purchases). Must be signed by principal. All Procurement guidelines/purchase Limits stated above still apply. DO NOT request reimbursements for Capital Outlay. Capital Outlay items must be purchased with a purchase order. Payroll accounts including travel object codes 5801 and 5804 should be sent to Payroll. Performance Contracts / Contracted Services Contracts should be processed on a FS-213 Performance Contract and paid with a FS-212 Contract Remittance Form. If a vendor requires that their contract be utilized or included with the FS-213, it may require legal review. Contact Procurement Services for assistance. Forms FS-214 and FS- 215, Contractor Affidavit and Subcontractor Affidavit, may also be required. Approvals are needed according to the following guidelines: $200,000 and above Assistant Superintendent, Exec Cabinet, CFO, Superintendent $10,000 and above - Assistant Superintendent, Exec Cabinet, CFO $1.00 to $9,999.99 - Central Office A/P Director All signatures must be obtained on the FS-213 and a contract number before a vendor begins any work. All signatures must be original in order for payment to be made on a contract. FY 2018 Allocation Manual Middle Schools Page 12 of 35
Forms FS-213 should be sent to Budget Services and FS-212 should be sent to Accounts Payable for processing. Contracts are not needed for rental of facilities unless other services are included, i.e. food, consultants. Contracts for services less than $1,000 and not already on an existing contract/bid may be handled using best judgment at the school or department level without multiple quotes. Contracts for services between $1,000 and $9,999.99 and not already on an existing contract/bid may be handled at the school or department level. Two quotes are necessary and should be kept on file and logged at the school or department. Contracts for services of $10,000 or more and not already on an existing contract/bid MUST be processed through Procurement Services unless Academic Prerogative applies. Purchases citing Academic Prerogative are not subject to prior approval by Procurement. Services, however; Procurement may challenge use of this or other exceptions to full and open competition. Refer to the CCSD Purchasing Regulations located on the Procurement Services website for the complete definition of Academic Prerogative. Sole Source purchases of $10,000 or more must receive prior approval from Procurement Services. The Sole Source Justification Form located on the Procurement Services website must be completed, submitted and approved prior to submitting contract for approval. FY 2018 Allocation Manual Middle Schools Page 13 of 35
Confirmation Purchase Orders For those schools who use custodial contract services (i.e. ICS or Building Maintenance Services), confirmation purchase orders will need to be entered in order for the vendor to receive payment. Effective immediately, check requests will no longer be accepted for these services. To enter a confirmation PO: 1. Initiate a new PO with the appropriate vendor information. 2. Check the box for Goods Already Received and Confirmation Order. 3. In the Special Instructions box, type the Invoice number. If you are using custodial contract services as a result of a critical needs request (see page 15 for guidelines), type: **CRITICAL NEEDS for (The Appropriate Month s) Invoice Employee s Name** Ensure that the school secretary has communicated any critical needs approvals issued by Human Resources. The critical needs charge code can be found on the approval form. 4. Add the appropriate charge code or codes on the PO. This will be 0100-XXX-2620-6603-3001 for regular contract service hours worked and/or the code found on the Critical Need Request Form (FS-406) approved by Human Resources for any critical needs. It is very important that the critical needs charge code (if applicable) only be applied to the amount approved in the processing of all critical needs associated with that specific request! 5. Complete the order. 6. Write the PO number on the original invoice and send it to Accounts Payable for payment processing. 7. Keep a copy of the invoice and PO in your school files. FY 2018 Allocation Manual Middle Schools Page 14 of 35
Custodial Critical Needs Guidelines Schools should only be requesting Critical Needs funds when a custodian is AWAY WITH PAY. Upon approval from the Human Resources Supervisor and Leadership Assistant Superintendent, Critical Needs funds are made available via an approved FS-406 form. It would be burdensome for the school to pay the absent custodian s salary plus a contractor for custodial services and could potentially double the hours charged to the school. When a custodian is AWAY WITHOUT PAY or a custodian position is vacant, Critical Needs funds should not be requested or granted. The school s custodian salary funds are not being expended and are therefore available to pay for contract services. The school can contact directly the contractors on the Procurement s approved Contract List when there is a vacancy or a custodian is away without pay. The Principal is held responsible for scheduling within the number of hours allotted to his/her school and any overages that occur due to mismanaged scheduling must be repaid to the district. FY 2018 Allocation Manual Middle Schools Page 15 of 35
Allocation Sheet Example FINANCIAL SERVICES DIVISION FY2017-2018 FINAL ALLOCATIONS SCHOOL: Middle School STUDENT COUNT: PRINCIPAL: School Principal REGULAR: 0 SPECIAL ED: 0 TOTAL FTE: 0 INSTRUCTIONAL SUPPLY ALLOTMENTS Per Pupil Allocation $40.00 Per Pupil X Total FTE $0 New School Additional Allocation $0 Computer Lab Supplies $0 Allocation Sheet Adjustment $0 Transient Allotment FY 2018 FY 2017 $2 Additional Allotment $0 FINAL YEAR END Postage Allowance $0 $0 ALLOCATION ENCUMBRANCE TOTAL A NET INSTRUCTIONAL SUPPLY ALLOTMENT $0 $0 $0 B TEACHER DISCRETIONARY ALLOTMENT $300 + (.03 Per Pupil X Total FTE) $0 $0 $0 0100-ZZZ-1102-1081-6101-0XXX C GUIDANCE ALLOTMENT (.45 X 500 Students) + (.08 X Remaining Students) $0 $0 $0 0100-ZZZ-1106-1081-6101-0XXX D CUSTODIAL SUPPLIES $0 $0 $0 0100-ZZZ-2620-6603-6101-0XXX TOTAL INSTRUCTIONAL FUNDING $0 $0 $0 PERSONNEL ALLOTMENTS E COUNSELOR-4 EXTRA DAYS/SUMMER $0 $0 $0 0100-ZZZ-1000-7704-1731-0XXX F SUPPLEMENTAL CLERICAL SALARIES $0 $0 $0 0100-ZZZ-2400-7704-1422-0XXX G CUSTODIAN SALARIES/CONTRACT SERVICES Custodial Position Allotment = 0.000 $0 $0 $0 0100-ZZZ-2620-6603-1861-0XXX 0100-ZZZ-2620-6603-3001-0XXX TOTAL PERSONNEL FUNDING $0 $0 $0 OTHER ALLOTMENTS H BAND,CHORUS,ORCHESTRA ALLOTMENTS 0100-ZZZ-1103-1081-6101-0XXX BAND $0 $0 $0 0100-ZZZ-1104-1081-6101-0XXX CHORUS $0 $0 $0 0100-ZZZ-1105-1081-6101-0XXX ORCHESTRA $0 $0 $0 TOTAL $0 $0 $0 I GIFTED $0 $0 $0 0100-ZZZ-1115-2111-6101-0XXX J MIDDLE SCHOOL EXPLORATORY $0 $0 $0 0100-ZZZ-1123-1081-6101-0XXX K SCHOOL FOCUSED STAFF DEVELOPMENT $0 $0 $0 0100-ZZZ-2210-1210-1131-0XXX L THEATRE/DANCE $0 $0 $0 0100-ZZZ-1101-7123-6101-0XXX M MEDIA MATERIALS $0 $0 $0 0100-ZZZ-2221-1310-6421-0XXX TOTAL OTHER FUNDING $0 $0 $0 TOTAL ALLOCATIONS $0 $0 $0 r FY 2018 Allocation Manual Middle Schools Page 16 of 35
Funding Criteria FY2018 MIDDLE SCHOOL ALLOCATIONS FUNDING CRITERIA A. INSTRUCTIONAL SUPPLY ALLOTMENT: SUPPLIES & EQUIPMENT $40.00 Per pupil Allocation (6-8) $22.00 must be spent on instructional materials. A maximum of $18.00 may be used for instructional equipment and supplies from per pupil allocation. If the maximum amount is spent on instructional equipment, then funds will not be available for office supplies. The non-instructional supply account (Activity 9990) may be used only for limited expendable school office supplies (no software, equipment, furniture, or travel). 80% of school postage expense for instructional purposes may be reimbursed with appropriate documentation. COMPUTER LAB SUPPLIES ALLOCATION SHEET ADJUSTMENT TRANSIENT ALLOTMENT $608 Per Middle School for lab materials. Additional $1,400 for lab supplies for Campbell, Garrett, and Lindley Middle Schools. Any miscellaneous adjustment The Student Transient Percentage is calculated by dividing the total number of students enrolled and withdrawn after the first day of school by the total number of students enrolled during the school year including the first day of school. $2.00 Additional per transient pupil $250 Per school postage allowance FY 2018 Allocation Manual Middle Schools Page 17 of 35
B. TEACHER DISCRETIONARY ALLOTMENT $300.00 plus $.03 per pupil x total enrollment Board-approved funds to be administered using the following guidelines: 1. Funding Criteria A base allotment of $300 per school has been allotted to each middle school plus $.03 per pupil, multiplied by the FTE count. 2. Monies must be spent for instructional purposes and are limited to the following categories: - Equipment for instructional purposes - Computers/software to be used by teachers for instruction - Professional conferences to be attended by teachers - Substitutes for teachers attending conferences - Supplies/materials to be utilized by teachers - Honorariums for lecturers on topics of a professional nature (Contract for Services Form - FS 213 and Contract Remittance Form - FS 212 must be submitted for payment) C. GUIDANCE ALLOTMENT This allotment is for guidance materials to be used with students and parents. (examples: i.e. Pamphlets, books, brochures, etc., NOT OFFICE SUPPLIES) D. OPERATIONS ALLOTMENT This allotment is for custodial supplies (no equipment) and repairs. Funds are allotted according to square footage by Maintenance/Operational Support. PERSONNEL ALLOTMENT: E. COUNSELORS 4 EXTRA DAYS/SUMMER Each school is allotted four extra days to prepare records for high school, register new students, request records, prepare class lists, file, conference and advise students and parents. This work should take place after post-planning and/or prior to pre-planning. F. SUPPLEMENTAL CLERICAL Schools are allotted funds for supplemental clerical assistance. Funds can be used for assistance with teachers or school office staff. Post on the on-line supplemental pay screen. FY 2018 Allocation Manual Middle Schools Page 18 of 35
G. CUSTODIANS CUSTODIAL CONTRACT SERVICES Each school is allotted custodial salaries based on the number of custodial positions allotted by Maintenance. Payroll will automatically deduct the salaries from the appropriate accounts. (Questions concerning your custodian allotment should be addressed to Maintenance/Operational Support.) Hours for unfilled custodial positions may be used for custodial contract services performed by an outside company. The cost of hours used in excess of the allotted amount must be reimbursed from school funds. OTHER ALLOTMENTS: H. BAND, CHORUS AND ORCHESTRA ALLOTMENTS BAND, ORCHESTRA AND CHORUS SUPPLIES/ EQUIPMENT (Chris Ferrell) Band/Orchestra (Dr. Joseph Woodruff) - Chorus I. GIFTED TEACHERS (Sarah Kessel) J. MIDDLE SCHOOL EXPLORATORY (Jacquelina Brown) The supervisors for band/chorus/orchestra will allocate the dollar amounts for band, chorus and orchestra as separate budgets. Board approved funds are divided among the schools. A base amount is designated for all schools by applicable program category (band, chorus, orchestra). For each program, half of the total budget is divided between schools. The remaining half is distributed according to student enrollment in each program. Contact the Supervisors of Band/Orchestra or Chorus for individual school calculations. Schools are allotted funds based on the number of Gifted teacher positions to be used for Gifted supplies, software, technology and equipment. Gifted funds are dedicated funds intended specifically for use with the Gifted programs. These funds are supplemental to instructional supply funds. For further information, please contact Advanced Learning Programs Supervisors. Middle School Exploratory Funds are allotted to select schools to support their practical arts exploratory programs, including Business Education, Career Connection, Family and Consumer Science and Explorations in Technology. The supervisor for Curriculum and Instruction will allocate the dollar amounts as separate budgets. FY 2018 Allocation Manual Middle Schools Page 19 of 35
K. SCHOOL FOCUSED STAFF DEVELOPMENT (Professional Learning) The State Staff Development Policy can be found at the Georgia DOE website. (Dawn Hudson) For those schools receiving Charter School Staff Development funds, please contact Professional Development for more information. To obtain funding for School Focused Staff Development (SFSD), each SFSD activity must be clearly described in the Strategies column on the School Improvement Action Plan (SIAP) and SFSD funds must be identified as a means of financing the SFSD activities in the Resources column of the SIAP. School Focused Staff Development funds are State funds that must be used in strict accordance with State guidelines. Funds may be used for: 1. Substitute Pay/Release Time for teachers to participate in staff development activities such as teacher training, study groups, workshops, conferences, observation, visitations (state funds may not be used for planning time). 2. Supplies and Materials for teacher training (State staff development funds may not be used to purchase materials for student use). 3. Registration for staff to attend workshops/conferences. 4. Instructors Pay for Cobb County employees who are working off-contract. 5. Contract Services for non-cobb employees who are providing training/teaching. Financial Procedures for SFSD 1. Substitute Pay/Release Time: A service report module with teacher's absence for in-service is submitted to Payroll. 2. Supplies and Materials: Use a county purchase order or Procurement card to purchase supplies. 3. Registration: A Request for Check (FS118) with Principal s signature and completed registration form plus any other information on workshop/conference is submitted to Financial Services for processing; Procurement card. 4. Instructors Pay: A Supplemental Pay form (FS187) should be submitted to the Payroll Department. (Principal signature required). 5. Contract Services: Follow instructions provided with the Performance Contract form (FS-213) and Contract Remittance form (FS-212). L. DRAMA (THEATRE-DANCE) Funds allotted for supplies such as scripts, tapes, and make-up kits. M. MEDIA MATERIALS (Holly Frilot) Contact the Library Media Education Department Supervisor. PLEASE NOTE: Each Principal is responsible for complying with all agency requirements (SACS, QBE and other accreditation and/or State Standards) for expenditures of allocated funds. FY 2018 Allocation Manual Middle Schools Page 20 of 35
Chart of Accounts Middle Schools A INSTRUCTIONAL SUPPLY ALLOTMENT - APPROPRIATION UNIT - IM# 0100-ZZZ-1101-1081-6101-0XXX Instructional Supplies 0100-ZZZ-1101-1081-6111-0XXX Instructional Supplies Technology Related 0100-ZZZ-1101-9990-6101-0XXX Non-Instructional Supplies 0100-ZZZ-1101-9990-6111-0XXX Non-Instructional Supplies-Technology Related 0100-ZZZ-1101-1081-6121-0XXX Computer Software 0100-ZZZ-1101-1081-6151-0XXX Furniture and Equipment less than $1,000 0100-ZZZ-1101-1081-6155-0XXX Furniture and Equipment $1,000 to $4,999.99 0100-ZZZ-1101-1081-6161-0XXX Computer Equipment less than $1,000 0100-ZZZ-1101-1081-6165-0XXX Computer Equipment $1,000 to $4,999.99 0100-ZZZ-1101-1081-7301-0XXX Furniture and Equipment $5,000 and over 0100-ZZZ-1101-1081-7342-0XXX Computer Equipment $5,000 and over B TEACHER DISCRETIONARY ALLOTMENT - APPROPRIATION UNIT - IM# 0100-ZZZ-1102-1081-1131-0XXX Substitute Teachers 0100-ZZZ-1102-1081-3001-0XXX Contracted Services 0100-ZZZ-1102-1081-5801-0XXX Local Mileage 0100-ZZZ-1102-1081-5804-0XXX Travel 0100-ZZZ-1102-1081-6101-0XXX Instructional Supplies 0100-ZZZ-1102-1081-6111-0XXX Instructional Supplies-Technology Related 0100-ZZZ-1102-1081-6121-0XXX Computer Software 0100-ZZZ-1102-1081-6151-0XXX Furniture and Equipment less than $1,000 0100-ZZZ-1102-1081-6155-0XXX Furniture and Equipment $1,000 to $4,999.99 0100-ZZZ-1102-1081-6161-0XXX Computer Equipment less than $1,000 0100-ZZZ-1102-1081-6165-0XXX Computer Equipment $1,000 to $4,999.99 0100-ZZZ-1102-1081-7301-0XXX Furniture and Equipment $5,000 and over 0100-ZZZ-1102-1081-7342-0XXX Computer Equipment $5,000 and over 0100-ZZZ-1102-1081-8102-0XXX Registration FY 2018 Allocation Manual Middle Schools Page 21 of 35
C GUIDANCE ALLOTMENT - APPROPRIATION UNIT - IM# 0100-ZZZ-1106-1081-6101-0XXX Guidance Supplies D OPERATIONS ALLOTMENT SUPPLIES APPROPRIATION UNIT IM# 0100-ZZZ-2620-6603-6101-0XXX Custodial Supplies E F PERSONNEL ALLOTMENT - APPROPRIATION UNIT - JA# 0100-ZZZ-1000-7704-1731-0XXX Salary Counselor - 4 Extra Days/Summer 0100-ZZZ-2400-7704-1422-0XXX Salary - Clerical G CUSTODIAN/CONTRACT SERVICES-APPROPRIATION UNIT- CUSMXX 0100-ZZZ-2620-6603-1861-0XXX Salary Custodians 0100-ZZZ-2620-6603-3001-0XXX Contract Services H BAND ACCOUNTS - APPROPRIATION UNIT - MxxMUSIC 0100-ZZZ-1103-1081-6101-0XXX Band Supplies 0100-ZZZ-1103-1081-6111-0XXX Instructional Supplies-Technology Related 0100-ZZZ-1103-1081-6121-0XXX Computer Software 0100-ZZZ-1103-1081-6151-0XXX Furniture and Equipment less than $1,000 0100-ZZZ-1103-1081-6155-0XXX Furniture and Equipment $1,000 to $4,999.99 0100-ZZZ-1103-1081-6161-0XXX Computer Equipment less than $1,000 0100-ZZZ-1103-1081-6165-0XXX Computer Equipment $1,000 to $4,999.99 0100-ZZZ-1103-1081-7301-0XXX Furniture and Equipment $5,000 and over 0100-ZZZ-1103-1081-7342-0XXX Computer Equipment $5,000 and over H CHORUS ACCOUNTS - APPROPRIATION UNIT - MxxMUSIC 0100-ZZZ-1104-1081-6101-0XXX Chorus Supplies 0100-ZZZ-1104-1081-6111-0XXX Instructional Supplies-Technology Related 0100-ZZZ-1104-1081-6121-0XXX Computer Software 0100-ZZZ-1104-1081-6151-0XXX Furniture and Equipment less than $1,000 0100-ZZZ-1104-1081-6155-0XXX Furniture and Equipment $1,000 to $4,999.99 0100-ZZZ-1104-1081-6161-0XXX Computer Equipment less than $1,000 0100-ZZZ-1104-1081-6165-0XXX Computer Equipment $1,000 to $4,999.99 0100-ZZZ-1104-1081-7301-0XXX Furniture and Equipment $5,000 and over 0100-ZZZ-1104-1081-7342-0XXX Computer Equipment $5,000 and over FY 2018 Allocation Manual Middle Schools Page 22 of 35
H ORCHESTRA ACCOUNTS - APPROPRIATION UNIT - MxxMUSIC 0100-ZZZ-1105-1081-6101-0XXX Orchestra Supplies 0100-ZZZ-1105-1081-6111-0XXX Instructional Supplies-Technology Related 0100-ZZZ-1105-1081-6121-0XXX Computer Software 0100-ZZZ-1105-1081-6151-0XXX Furniture and Equipment less than $1,000 0100-ZZZ-1105-1081-6155-0XXX Furniture and Equipment $1,000 to $4,999.99 0100-ZZZ-1105-1081-6161-0XXX Computer Equipment less than $1,000 0100-ZZZ-1105-1081-6165-0XXX Computer Equipment $1,000 to $4,999.99 0100-ZZZ-1105-1081-7301-0XXX Furniture and Equipment $5,000 and over 0100-ZZZ-1105-1081-7342-0XXX Computer Equipment $5,000 and over I GIFTED TEACHERS APPROPRIATION UNIT GF# 0100-ZZZ-1115-2111-6101-0XXX Gifted Teacher Instructional Supplies 0100-ZZZ-1115-2111-6111-0XXX Gifted Teacher Instructional Supplies - Technology 0100-ZZZ-1115-2111-6121-0XXX Gifted Teacher Software 0100-ZZZ-1115-2111-6151-0XXX Gifted Teacher Equipment less than $1,000 0100-ZZZ-1115-2111-6161-0XXX Gifted Teacher Technology Equipment less than $1,000 J MIDDLE SCHOOL EXPLORATORY APPROPRIATION UNIT MX# 0100-ZZZ-1123-1081-6101-0XXX Instructional Supplies 0100-ZZZ-1123-1081-6111-0XXX Instructional Supplies - Technology Related 0100-ZZZ-1123-1081-6121-0XXX Software 0100-ZZZ-1123-1081-6151-0XXX Furniture and Equipment less than $1,000 0100-ZZZ-1123-1081-6155-0XXX Furniture and Equipment $1,000 to $4,999.99 0100-ZZZ-1123-1081-6161-0XXX Computer Equipment less than $1,000 0100-ZZZ-1123-1081-6165-0XXX Computer Equipment $1,000 to $4,999.99 K SCHOOL FOCUSED STAFF DEVELOPMENT - APPROPRIATION UNIT - SD# 0100-ZZZ-2210-1210-1107-0XXX Salary - Instructors 0100-ZZZ-2210-1210-1131-0XXX Salary - Substitutes 0100-ZZZ-2210-1210-3001-0XXX Contract Services 0100-ZZZ-2210-1210-6101-0XXX SFSD Supplies 0100-ZZZ-2210-1210-8102-0XXX Registration L DRAMA APPROPRIATION UNIT - MXXLA 0100-ZZZ-1101-7123-6101-0XXX Drama Supplies 0100-ZZZ-1101-7123-6111-0XXX Drama Supplies Technology Related FY 2018 Allocation Manual Middle Schools Page 23 of 35
M MEDIA MATERIALS - APPROPRIATION UNIT - MD# 0100-ZZZ-2221-1310-5804-0XXX Travel Media Specialist 0100-ZZZ-2221-1310-6101-0XXX A.V. Supplies, Media Office Supplies 0100-ZZZ-2221-1310-6111-0XXX A.V. Supplies, Media Office Supplies Tech Related 0100-ZZZ-2221-1310-6121-0XXX Software 0100-ZZZ-2221-1310-6151-0XXX Furniture and Equipment less than $1,000 0100-ZZZ-2221-1310-6161-0XXX Computer Equipment less than $1,000 0100-ZZZ-2221-1310-6165-0XXX Computer Equipment $1,000 to $4,999.99 0100-ZZZ-2221-1310-6421-0XXX Books & Magazines, Circulation Materials 0100-ZZZ-2221-1310-6422-0XXX Non-Print Media Materials 0100-ZZZ-2221-1310-7342-0XXX Computer Equipment $5,000 and more 0100-ZZZ-2221-1310-8102-0XXX Registration ACCOUNT CODE FOR LOCAL FUNDING APPROPRIATION UNIT LR# 0100-ZZZ-1101-9020-6101-0XXX Local School Billing NOTE 1: ZZZ - The Department (Agency) is M (Middle School) plus the last two digits of the school number. XX Use last two digits of appropriate school number; XXX - Use appropriate school number. # See Middle School Suffixes; NOTE 2: Account for fluorescent tubes, lights for school building 0100-235-2620-6630-6101-0XXX FY 2018 Allocation Manual Middle Schools Page 24 of 35
Account Code Structure FY2018 BUDGETING/ACCOUNTING ACCOUNT CODE STRUCTURE MIDDLE SCHOOLS Twenty-three (23) Digit Account Code Structure OVERVIEW The QBE Budget/Accounting transactions consist of six block codes (A through F) with twenty-three alpha/digits by which any budget expenditure may be identified. The alpha/digits are grouped into six block codes diagramed below with a definition of each block code. BLOCK CODE A. FUND B. DEPARTMENT(AGENCY) C. UNIT(ORGANIZATION) D. ACTIVITY E. OBJECT A B C D E F 0000 000 0000 0000 0000 0000 F. REPORTING CODE Note: Revenue transactions designate revenue source rather than organization. CHART OF ACCOUNT ELEMENTS A. FUND - A four (4) digit code that identifies a sum of money as a specific resource, which is used for specific, authorized purposes. It provides budgetary control and the preparation of various categorical program reports. For Example: Fund 0100-General Fund B. DEPARTMENT (AGENCY) - A three (3) alpha/digit code that identifies the individual department/agency responsible for a group of accounts. Element name will be changing from Agency to Department. FY 2018 Allocation Manual Middle Schools Page 25 of 35
C. UNIT (ORGANIZATION) - A four (4) digit code that identifies the purpose of the transaction and describes the activity for which a service or material is acquired. Unit/Organization includes the activities and actions that are performed to accomplish the objectives of the enterprise. For example: Instruction (1000 Series Codes) is one of the five broad areas and deals directly with the interaction between teachers and students. Element name will be changing from Organization to Unit. D. ACTIVITY - A four (4) alpha/digit code that identifies specific activities and procedures designed to accomplish a predetermined objective. The Quality Basic Education requires the identification of expenditures by specific designated activity levels. A group of interdependent, closely related, services and/or activities progressing toward or contributing to a common objective or set of allied objectives. E. OBJECT - A four (4) digit code that identifies the nature and goal of an account or transaction describing the specific service or commodity obtained. For example: 6101 identifies the expenditure as instructional materials. OBJECT TITLE CLASSIFICATION 1101 Salary-Classroom Teacher Classroom teachers salaries 1107 Salary-Teacher Misc. Miscellaneous salaries for teachers 1131 Salary-Substitute Teacher Substitute teachers salaries 1422 Salary-Substitute Clerical Salaries for substitute Clerical Assistance 1731 Salary-Counselors Counselors salaries 1861 Salary-Custodians Custodian salaries 3001 Contracted Services Services performed by individuals/firms with specialized skills & knowledge. Primary reason for contract is the service provided in support of staff development 5801 Local Mileage Discretionary - local mileage reimbursement 5804 Travel Reimbursement Discretionary, Media and Title II expenditures for transportation, meals, hotel and other expenses associated with staff travel as allowable under the adopted travel regulations of the State and LEA 6101 Supplies and Instructional Materials Expenditures for material items of an expendable nature that are consumed, worn out, or deteriorated in use; or items that lose their identity when combined or imported into different or more complex units or substances. Expenditures for supplies for the operation of the LEA including freight, except library books and periodicals FY 2018 Allocation Manual Middle Schools Page 26 of 35
6111 Technology Related Supplies and Instructional Materials Technology related supplies, e.g. printer cartridges, internal computer components, computer disks, computer cables, memory sticks, computer speakers, keyboards, mice, installation of computer components and data drops 6121 Software - Instructional Commercially prepared software for instructional purposes 6151 Furniture and Equipment Less than $1,000 6155 Furniture and Equipment $1,000 to $4,999.99 6161 Computer Equipment - Less than $1,000 6165 Computer Equipment - $1,000 to $4,999.99 Instructional furniture and equipment Instructional furniture and equipment Instructional computer equipment Instructional computer equipment 6421 Media Materials Expenditures for all print materials. Includes books, magazines, and newspapers. 6422 Non-Print Media Materials Expenditures for non-print materials except computer and CD-ROM software; includes DVDs, CDs 7301 Furniture and Equipment, $5,000 or more Furniture and equipment purchases for initial, additional and replacement items for instruction. 7342 Computer Equipment, $5,000 or more Computer Equipment used for instructional purposes. 8102 Registration Registration of staff for improvement of instruction. F. REPORTING CODE - A four (4) digit code indicating the location/site for which a transaction is enacted, e.g. a computer purchased by Technology for Awtrey Middle School would have a reporting code of 0307. In summary, no single set of codes can give the complete transaction information required by QBE. The Fund, Department (Agency), Unit(Organization), Activity, Object, and Reporting Code codes are combined to provide information and allow extraction of fiscal data for minimum reporting purposes required by law. FY 2018 Allocation Manual Middle Schools Page 27 of 35
When classifying a transaction such as expenditure, answering the following questions will assist in proper application of the codes: 1. (Q) How is the expenditure financed? (A) Fund 2. (Q) What is the division/department or school code? (A) Department (Agency) 3. (Q) Why was the expenditure made? (A) Unit (Organization) 4. (Q) What level or area are the students benefited? (A) Activity 5. (Q) What was purchased? (A) Object 6. (Q) Where is the beneficiary of the expenditure located? (A) Reporting Code APPROPRIATION In the financial accounting system, accounts are in groups called appropriations. Administrators and principals have flexibility to spend their funds in various accounts within the respective appropriation. A budgeted amount is often loaded to Supplies, 6101; however, actual expenditures may be expended from other accounts. As long as the entire appropriation is within budget limits, the system will accept additional expenditures to non-budgeted zero budget or over-budget accounts. For example: Charge Code Appropriation Description Current Budget Expended Encumbered Available 0100-M07-1101-1041-6101 ISZ Supplies 500 200 15 285 0100- M07-1101-1041-6121 ISZ Software 0 75 43-118 0100- M07-1101-1041-6151 ISZ Equipment 1000 995 152-147 Appropriation Total ISZ Instructional 1500 1270 210 20 Although the Software and Equipment account lines are over-budget, the appropriation still has available funds ($20), therefore the appropriation is within budget. Accounts with available funds are subsidizing other accounts within an appropriation when a zero budget is utilized or budgeted account lines are over budget. A budget administrator may choose to overspend a budgeted line or to set up zero budgets within an appropriation unit to purchase items that were previously not budgeted. If a zero budget is desired, the Principal or Administrator should contact Budget Services to request a zero budget be set up for a particular account. FY 2018 Allocation Manual Middle Schools Page 28 of 35
Frequently Used Object Codes 3001 CONTRACT SERVICES - FS-213, Performance Contract should be completed when this code is used for services; for payment of services, use FS-212, the Contract Remittance form. Object code can be used on PO if Vendor is on approved Bid List. Example: Contracted Custodial Services, Moving Services. 4301 REPAIR AND MAINTENANCE Expenditures for repairs and maintenance services. This includes contracts and agreements covering the upkeep of buildings and equipment. Equipment cannot be purchased from this account. Do not use this account for contracted services. 4321 REPAIR AND MAINTENANCE-TECHNOLOGY RELATED Expenditures for repairs and maintenance services for technology equipment that are not directly provided by school district personnel. This includes ongoing service agreements for technology hardware. Do not use this account for contracted services. 4441 OTHER RENTALS Rental of training/meeting facilities without food or beverage, water dispenser/cooler. 5804 EMPLOYEE TRAVEL Expenditures for transportation, meals, hotel and other expenses associated with staff travel. 6101 SUPPLIES - All supply items which cannot be properly classified as technology supplies, computer software, or textbooks. Examples: office supplies, paper, custodial supplies, kits, sets of items regardless of cost, unless set includes equipment or software. ***Bundling: When purchasing individual items on the same Purchase Order in which individual items interact to become one unit, individual cost per item should be added together to determine applicable object code. Examples: Desk components such as: bridge, hutch, console (bundled < $1,000 = 6151; $1,000-$4,999 = 6155) Desktop, keyboard, monitor, software (bundled < $1,000 = 6161; $1,000-$4,999 = 6165) FY 2018 Allocation Manual Middle Schools Page 29 of 35
6111 SUPPLIES-TECHNOLOGY RELATED Technology related supplies including supplies that are typically used in conjunction with computer-related equipment. Examples: printer cartridges, internal computer components, computer cables, memory sticks, data drops, e- books, keyboards and installation of technology equipment if purchased separately. 6121 SOFTWARE This includes access to online programs, ipad apps and licenses. Note: All software must be purchased via purchase order to ensure support by CCSD technology. 6151 - EXPENDABLE EQUIPMENT < $1,000 Items purchased with a per-unit cost of less than $1,000, which might otherwise be classified as equipment rather than supplies. Examples: calculators, chairs and tables. 6155 - EXPENDABLE EQUIPMENT $1,000 to $4,999 Items purchased with a per-unit cost between $1,000 and $4,999, which might otherwise be classified as equipment rather than supplies. Examples: copiers and musical instruments. ***Note: Computers, iresponds, smart boards, ipads and LCD projectors are considered Capital Outlay regardless of price and therefore must be purchased via county purchase order. ***Purchases coded to 6161 & 6165 will be tagged by Property Control if the purchases are for laptops, desktops, tablets, ipads, projectors, interactive boards/devices and student response systems. Purchases coded to 7301 & 7342 will also be tagged by Property Control. 6161 EXPENDABLE COMPUTER EQUIPMENT < $1,000 - Items purchased with a per-unit cost of less than $1,000, which might otherwise be classified as computer equipment rather than supplies. Examples: printers, LCD projectors, document cameras, ipads, e-book readers and desk top computers. 6165 EXPENDABLE COMPUTER EQUIPMENT $1,000 to $4,999 - Items purchased with a per-unit cost from $1,000 to $4,999.99, which might otherwise be classified as computer equipment rather than supplies. Examples: printers, LCD projectors, smart boards, and laptop computers and laptop/ipad docking carts.. FY 2018 Allocation Manual Middle Schools Page 30 of 35
7301 EQUIPMENT OTHER THAN BUSES AND COMPUTER-RELATED EQUIPMENT - Expenditures for initial, additional and replacement items of equipment such as machinery, furniture and fixtures and vehicles. To be charged to equipment, an item must meet the following criteria: The cost must be $5,000 or more per unit. The life expectancy of the item must be longer than one year. 7342 PURCHASE OR LEASE OF COMPUTERS AND RELATED EQUIPMENT - Expenditures for the purchase or lease-purchase of computers including CPUs, storage devices, printers, input devices or other equipment needed for electronic computing. Items charged here must meet the following criteria: The cost must be $5,000 or more per unit. The life expectancy of the item must be longer than one year. 8101- DUES & FEES 8102 REGISTRATION - Registration for conferences, seminars or workshops. Registration for students, e.g. academic bowls, competitions. FY 2018 Allocation Manual Middle Schools Page 31 of 35
Questions and Concerns - Who Do You Call? Purchase orders If you need to know the status of a purchase order or how much was paid for a purchase order, refer to the Financial Services Home page on the Intranet. Click on General Information/Queries/PO Inquiry by number. If you have the purchase order number, you may see an image of the purchase order by clicking image. If it has been paid, history will show the amount actually paid and also give you history of the purchase order, i.e. vendor and check number used to pay the purchase order. If you have further questions you can contact: Financial Services Technology Support Michelle O Farrill If a purchase order or check request has been returned to you from Budget Services, you need to call: Elementary Schools 770-426-3470 Pamela Houston Middle Schools 770-426-3312 Gina Wheeler High Schools 770-426-3312 Gina Wheeler 770-590-4552 Becky Beck Central Office 770-426-3308 Lori Smith 770-426-3319 Kerry O Malley 770-420-4952 Amy Chang 770-590-4553 Mandy Wissing Budget Fax # 678-594-8579 FY 2018 Allocation Manual Middle Schools Page 32 of 35
Vendor Payments If you have questions regarding a payment of a purchase order entered or check request, please contact the appropriate person below. Vendor Contact Person Phone A, M, N, U, V Steve Blalock 770-590-4527 D, E, I, O, Q, T, W, Y, Z Ellen Cox 770-590-4579 C, G, H, P Bedford, Freeman & Worth Booksource EL Education Scholastic R Performance Contracts Pam Payne 770-590-4536 Rhonda Harris 770-426-3318 B, F, J, K, L, S Lynne Williams 770-590-4521 Lunchroom Jessica Henry-McIntire 770-514-3814 Lunchroom Orville Owens 770-590-4572 Accounts Payable Fax 770-590-4555 Expenditure Corrections (JVs) If you have questions on expenditure corrections: Accounting 770-590-4551 Karen Bundy Grants If you need help with a new or existing grant: Accounting 770-590-4538 Karen Meeks Budget 770-426-3319 Kerry O Malley FY 2018 Allocation Manual Middle Schools Page 33 of 35
School Supply Allocations If you need information on local school county supply allocations: Budget Elementary 770-426-3470 Pamela Houston Middle 770-426-3312 Gina Wheeler High 770-426-3312 Gina Wheeler Payroll If you have Payroll questions: Payroll 770-426-3503 Susan Lyle SPLOST If you have questions on SPLOST funds, call: Capital Projects Finance Department 770-426-3512 Laura Manous Procurement Card If you have Procurement Card questions concerning the use of the card and posting charges, call: Accounting Services 770-426-3517 Peggy McClure-Greenough If you have Procurement Card questions concerning issuing, canceling, address changes or reporting lost/stolen cards, call: Procurement Services 770-590-4523 Checks Payable to the District If you have questions concerning submitting payment to the Cobb County School District or Central Office Department receipting, call: Accounting Services 770-514-3898 Diana Cothran FY 2018 Allocation Manual Middle Schools Page 34 of 35