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COBB COUNTY SCHOOL DISTRICT

FY2010

BUDGET DEVELOPMENT MANUAL

TABLE OF CONTENTS The Budget Development Manual was created to provide specific procedures for the development of the FY2010 budget. The procedures and instruction in this manual are designed to assist all Budget administrators as they review and prepare budget documents. FY2010 BUDGET COMMITTEES 2 FY2010 BUDGET DEVELOPMENT CALENDAR 3 FY2010 BUDGET LIAISONS & ASSISTANCE 4 FY2010 BUDGET INSTRUCTIONS

GENERAL FUND BUDGET PROCEDURES 6

FEDERAL/STATE GRANTS BUDGET PROCEDURES 7

SELF SUPPORTING/OTHER FUNDS BUDGET PROCEDURES 8

BUDGET ADMINISTRATORS REPORT (BAR) 9

ENHANCEMENTS/REDUCTIONS 14

FRINGE BENEFITS/MISCELLANEOUS 15

NAVIGATING FINANCIAL PORTAL 16

FY2010 BUDGET COMMITTEES

Budget Administrators Committee

Fred Sanderson – SuperintendentDr. Gordon Pritz – Associate Superintendent Operational Support Dr. Steven Constantino – Associate Superintendent Leadership & Learning Mike Addison -Chief Financial Officer Dr. Donald Dunnigan – Chief Human Resources Officer Dr. Judith Jones – Chief Accountability & Research Officer Chris Ragsdale - Assistant Superintendent Technology Allison Toller – Exec. Asst. to Superintendent Jay Dillon – Director of Communications Brad Johnson – Deputy Chief Financial Officer Laura Bauer – Budget Director Budget Support Staff Mandy Wissing – Local Budget Supervisor Amy Chang – Financial Analyst

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Budget Review Committee Board of Education Fred Sanderson – SuperintendentDr. Gordon Pritz – Associate Superintendent Operational Support Dr. Steven Constantino – Associate Superintendent Leadership & Learning Mike Addison - Chief Financial Officer Dr. Donald Dunnigan – Chief Human Resources Officer Dr. Judith Jones – Chief Accountability & Research Officer Chris Ragsdale - Assistant Superintendent Technology Allison Toller – Exec. Asst. to Superintendent Jay Dillon – Director of Communications Brad Johnson – Deputy Chief Financial Officer Laura Bauer – Budget Director Budget Support Staff Mandy Wissing – Local Budget Supervisor Amy Chang – Financial Analyst

FY2010 BUDGET DEVELOPMENT CALENDAR

Blue shading indicates request for Board participation. Date Responsibility Event

Nov 2008 - Jan 2009 Associate Superintendent Prepare FY2010 Personnel Allotments for each school and determine student/teacher ratio requirements and needsLeadership & Learning

Dec 2008-Jan 2009 Budget Director Prepare FY2010 Budget Development Procedures/Reports (Personnel Formula Allotments, Salary & Operating Accounts, Other Funds)

Jan 2009 Budget Director Prepare the FY2010 Budget Development Manual

Jan/Feb 2009 Superintendent Budget Administrator Committee MeetingsExecutive CabinetDeputy CFO Date Place Time Date Place TimeBudget Director January 30 Budget Conference Room 8:00 AM to 10:00 AM February 18 Budget Conference Room 10:00 AM to 3:00 PM

Feb 9, 2009 CFO CFO to address the Executive Cabinet at regular Exec Cabinet Meeting regarding FY2010 Budget Development Calendar and Procedures

Feb 10, 2009 Budget Staff Local School Budget Input - For the FY2010 Budget, Principals and school employees will have an opportunity to submit suggestions for enhancements/reductions.Principals are encouraged to request budget input from their staff, PTA and School Councils. The Budget Department will distribute an e-mail with instructionson how to submit budget input as part of the FY2010 Budget Development Process.

Feb 11, 2009 CFO FY2010 Board Budget Work Session - Discuss the FY2010 Budget Development Process and request Board input (514 Glover Street - Board room)

Feb 16, 2009 - Budget Director Agency Budget Training Sessions with Central Office Departments to discuss FY2010 Budget ProceduresFeb 27, 2009 Date Place Time Time

February 20 Board Room - 514 Glover 1:00 PM to 2:30 PM 2:30 PM to 4:00 PM Budget TrainingFebruary 23 Board Room - 514 Glover 1:00 PM to 2:30 PM 2:30 PM to 4:00 PM Budget Training

Feb 18, 2009 - Local School Staff Local School & Central Office Review of FY2010 BudgetsMarch 13, 2009 Central Office Staff -Local School FY2010 Budget Input Preparation -Central Office Preparation of FY2010 Enhancements

-Central Office Preparation of FY2010 Continuation Budgets -Central Office Preparation of FY2010 Reductions

March 5 & March 10 Budget Dept Staff Q&A Sessions for Budget AssistanceDate Place TimeMarch 5 Budget Conference Room - 440 Glover 1:30 PM to 4:00 PMMarch 10 Budget Conference Room - 440 Glover 1:30 PM to 4:00 PM

March 13, 2009 EVERYBODY IN THE Deadline for Local Schools and Central Office Depts. to return completedCCSD UNIVERSE Continuation Reports and Reduction Forms to the Budget Department

March 2009 Budget Director FY2010 Budget Digest Presentation(date and location to be Tax Digest Update - Mr. Phil Hogsed - Cobb County Tax Assessor - Cobb Main Library Annual Meeting with Cobb Tax Assessor

announced) to update Cobb County Government Entities regarding the development of the tax digest and digest growth

March/April 2009 Superintendent Budget Administrator Committee MeetingsExecutive Cabinet (Meetings will be added or deleted as necessary)Deputy CFO Date Place Time Date Place TimeBudget Director March 23 Budget Conference Room 9:00 AM to 4:00 PM April 17 Budget Conference Room 1:00 PM to 4:00 PM

March 24 Budget Conference Room 10:00 PM to 1:00 PM April 20 Budget Conference Room 1:30 AM to 4:00 PMMarch 25 Budget Conference Room 1:00 PM to 4:00 PM April 21 Budget Conference Room 10:00 PM to 1:00 PMMarch 27 Budget Conference Room 1:00 PM to 4:00 PM April 24 Budget Conference Room 1:00 PM to 4:00 PMMarch 30 Budget Conference Room 9:00 AM to 4:00 PM April 27 Budget Conference Room 9:00 AM to 4:00 PMMarch 31 Budget Conference Room 10:00 PM to 1:00 PM April 28 Budget Conference Room 10:00 PM to 1:00 PMApril 1 Budget Conference Room 9:00 AM to 4:00 PM

May 7 & May 13, 2009 Board Budget Review CommitteeSuperintendent FY2010 Board Budget Work SessionsCFO (Meetings will be added or deleted as necessary)Deputy CFOBudget Director Date Place Time

May 7 Board Room - Review FY2010 Tentative Budget 6:00 PM -10:00 PMMay 13 Board Room - Adopt FY2010 Tentative Budget 2:00 PM - 5:00 PM

May 14 - May 21, 2009 Budget Director Prepare the FY2010 Popular Budget Report and the Internet Report for presentation to the citizens of Cobb County

May 21, 2009 Budget Director Advertise FY2010 Tentative Budget - Place Tentative Popular Report on the web at www.cobbk12.org

June 3, 2009 Board Of Education FY2010 Budget Public ForumSuperintendent (514 Glover Street - Board Room - 7:30PM)

Board of Education & Superintendent conducts a public forum for the FY2010 Tentative Budget. Interested parties will present any additional input or comments. The Board & Superintendent will take input under advisement and revise the budget accordingly

June 10, 2009 Board of Education Legal Adoption of the FY2010 Budget at the regular Board Meeting - (514 Glover Street - Board Room - 9:00 AM)(514 Glover Street - Board room - 9:00 AM)

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FY2010 BUDGET LIAISONS & ASSISTANCE In order to assist administrators and to answer questions regarding FY2010 budget procedures, the Budget Department has assigned a staff member in the Budget Department to serve as each department’s Budget Liaison.

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Revised as of February 13, 2009 - Budget Department Telephone - 770-426-3308Div Agency Division/Department Description Budget Administrator Budget Liaison Phone1 SUPERINTENDENT

103 Superintendent Fred Sanderson Laura Bauer 590-4552104 Internal Audit Mima Carmichael Laura Bauer 590-4552105 Policy Development Tony Melton Laura Bauer 590-4552

2 OPERATIONAL SUPPORT201 Operations Administration Gordon Pritz Laura Bauer 590-4552202 Auxiliary Services Buddy Pullen Amy Chang 420-4952203 Communications Jay Dillon Laura Bauer 590-4552204 Planning Dennis Campbell Amy Chang 420-4952215 Athletics Steve Jones Mandy Wissing 590-4553222 Transportation Rick Grisham Mandy Wissing 590-4553223 Food & Nutrition Services Cynthia Downs Mandy Wissing 590-4553224 Fleet Maintenance Michael Warner Mandy Wissing 590-4553234 Maintenance James Carlson Amy Chang 420-4952241 Public Safety James Arrowood Amy Chang 420-4952242 Construction Larry Wall Amy Chang 420-4952243 Project Services Charles Sprayberry Amy Chang 420-4952244 Facility Use Bonnie Garrett Amy Chang 420-4952251 Technology Christopher Ragsdale Amy Chang 420-4952253 Technology - Field Services Christopher Ragsdale Amy Chang 420-4952254 Funding/Special Projects Christopher Ragsdale Amy Chang 420-4952255 Management Info Systems Christopher Ragsdale Amy Chang 420-4952256 Network Services Christopher Ragsdale Amy Chang 420-4952257 Disaster Recovery & Business Continuity Christopher Ragsdale Amy Chang 420-4952258 Infrastructure Christopher Ragsdale Amy Chang 420-4952

3 HUMAN RESOURCES301 Human Resources Administration Dr. Donald Dunnigan Mandy Wissing 590-4553302 Flexible Benefits Dr. Donald Dunnigan Mandy Wissing 590-4553311 Employment & Employee Relations Dr. Donald Dunnigan Mandy Wissing 590-4553321 Leadership Management Dr. Donald Dunnigan Mandy Wissing 590-4553331 Employee Relations Dr. Donald Dunnigan Mandy Wissing 590-4553341 Risk Management Dr. Donald Dunnigan Mandy Wissing 590-4553351 Support Services & Evaluation Systems Dr. Donald Dunnigan Mandy Wissing 590-4553361 Diversity Dr. Donald Dunnigan Mandy Wissing 590-4553

4 ACADEMICS401 Academics Administration Dr. Steven Constantino Laura Bauer 590-4552402 Advanced Learning Programs Lynn Hamblett Mandy Wissing 590-4553403 Visual Arts Arlene Hocking Mandy Wissing 590-4553404 C&I Administration Robert Benson Mandy Wissing 590-4553407 Foreign Language Dr. Greg Ewing Amy Chang 420-4952408 Health/PE Mark Anderson Amy Chang 420-4952409 Language Arts Carolyn Waters Mandy Wissing 590-4553411 Mathematics Dr. James Pratt (High) Mandy Wissing 590-4553

Michelle Mikes (Middle)Margaret Moss (Elementary)

413 Choral, General Music, Drama & Dance Dr. Melissa Arasi Mandy Wissing 590-4553414 Band / Orchestra Gary Markham Mandy Wissing 590-4553415 Performing Arts Judy Lindsay Amy Chang 420-4952416 Career Tech Elaine Shapow Amy Chang 420-4952418 Social Studies Dr. Eddie Bennett (MS & HS) Mandy Wissing 590-4553

Jo Ann Wood (ES) Mandy Wissing 590-4553419 Local School Initiatives Robert Benson Mandy Wissing 590-4553422 K-12 Curriculum Amy Krause Mandy Wissing 590-4553423 Title I Kathy Annis Mandy Wissing 590-4553424 EIP Amy Krause Mandy Wissing 590-4553425 Remedial Education Kathy Annis Mandy Wissing 590-4553426 Instructional Technology Linda Morrell Amy Chang 420-4952427 CRCT Robert Benson Mandy Wissing 590-4553431 Middle School Summer School Kathy Annis Mandy Wissing 590-4553

FY2010 LIAISON DIRECTORY

FY2010 BUDGET LIAISONS & ASSISTANCE (Continued)

Revised as of February 13, 2009 - Budget Department Telephone - 770-426-3308Div Agency Division/Department Description Budget Administrator Budget Liaison Phone4 ACADEMICS

432 Instructional Administration Kathy Annis Mandy Wissing 590-4553442 Science Education George Stickel (MS & HS) Mandy Wissing 590-4553

Sally Creel (ES & MS)444 Adult High School Dr. U.S. Davidson Amy Chang 420-4952451 High School Summer School Kathy Annis Mandy Wissing 590-4553452 Tuition Night School Dr. U.S. Davidson Amy Chang 420-4952453 eHigh Linda Morrell Amy Chang 420-4952481 ESOL Program Dr. Greg Ewing Amy Chang 420-4952491 Library Media Education Andy Spinks Mandy Wissing 590-4553492 Textbooks Linda Morrell Amy Chang 420-4952493 Alternative Education Dr. U. S. Davidson Amy Chang 420-4952511 ALT Program Barbara Leutz Mandy Wissing 590-4553531 Professional Learning/Title II Barbara Leutz Mandy Wissing 590-4553532 Mentor Teacher Barbara Leutz Mandy Wissing 590-4553

4 OFFICE OF ACCOUNTABILITY412 Office of Accountability Dr. Judi Jones Laura Bauer 590-4552428 Student Reporting Dr. Judi Jones Laura Bauer 590-4552

5 SCHOOL LEADERSHIP501 School Leadership Administration Steven Constantino Laura Bauer 590-4552503 20 Additional Days Steven Constantino Mandy Wissing 590-4553508 Extended Day Steven Constantino Mandy Wissing 590-4553521 Policy, Planning and Student Support Anne Robbins Mandy Wissing 590-4553522 Prevention/Intervention Anne Robbins Mandy Wissing 590-4553523 Social Workers Anne Robbins Mandy Wissing 590-4553524 Nurse Program Anne Robbins Mandy Wissing 590-4553581 Area 1 Assistant Superintendent Philip Lanoue Mandy Wissing 590-4553582 Area 2 Assistant Superintendent Dale Gaddis Mandy Wissing 590-4553583 Area 3 Assistant Superintendent Alice Stouder Mandy Wissing 590-4553584 Area 4 Assistant Superintendent Cheryl Hungerford Mandy Wissing 590-4553585 Area 5 Assistant Superintendent James Carter Mandy Wissing 590-4553586 Area 6 Assistant Superintendent Susan Galante Mandy Wissing 590-4553

6 FINANCIAL SERVICES 601 Financial Services Administration Mike Addison Laura Bauer 590-4552604 Financial Services Misc Laura Bauer Laura Bauer 590-4552605 Field Services/Loca School Accounting Debbie Randazzo Mandy Wissing 590-4553621 Personnel Allotments Laura Bauer Laura Bauer 590-4552622 Budget Laura Bauer Laura Bauer 590-4552623 Cash Management Jan Hendrix Laura Bauer 590-4552624 Disbursements Mike Mullis Laura Bauer 590-4552625 After School Program Debbie Randazzo Mandy Wissing 590-4553626 Accounting Sandra Maloy Laura Bauer 590-4552627 Capital Projects Bonnie Tedder Laura Bauer 590-4552628 Property Control Laura Manous Laura Bauer 590-4552629 Financial Services Technology Mike Addison Laura Bauer 590-4552631 Procurement Services Alisa Morningstar Laura Bauer 590-4552632 Warehouse Alisa Morningstar Laura Bauer 590-4552633 Records Management Alisa Morningstar Laura Bauer 590-4552

8 SPECIAL STUDENT SERVICES871 Special Student Svcs Admin Janet Peeler Amy Chang 420-4952872 SED/Psy Ed Special Programs Marianne Weidner Amy Chang 420-4952873 Special Education – Home Living Janet Peeler Amy Chang 420-4952874 Preschool Janet Peeler Amy Chang 420-4952875 IDEA Janet Peeler Amy Chang 420-4952876 Mediation Janet Peeler Amy Chang 420-4952882 Psychologists Janet Peeler Amy Chang 420-4952884 Guidance Services Janet Peeler Amy Chang 420-4952

FY2010 LIAISON DIRECTORY

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FY2010 BUDGET INSTRUCTIONS GENERAL FUND BUDGET PROCEDURES

All Departments will receive a Budget Administrators Report (BAR BUD0331, see below) which summarizes all budget accounts for each agency within the division.

A. Financial Services will prepare the draft FY2010 budgets for local school personnel allotments, local school supply allotments, central office personnel, departmental operating accounts, selected instructional programs, grants and revenue accounts.

Non-Recurring Items - One-time costs such as specific contracts and pilot projects will not be included in the Budget Worksheet accounts. Salary Accounts - The salary accounts include FY2010 salary and step increase. FY2009 Cuts – The 5% cut in operating expenses and the position freezes have been continued in the FY2010 budget. Note, if a position was frozen, the position is still counted but there are no funds available for the position.

B. All budgets for FY2010 are organized in terms of functions or program

For FY2010, you are instructed to review and analyze each account on your BAR report. The Agency Supervisor should review EACH ACCOUNT. Approve all accounts by signing the first page of the BAR report. Return the entire signed BAR report to the Budget Department following your review by March 13, 2009. Feel free to add/revise narrative as needed. Following your account review, the Budget Department will update the database to reflect any changes.

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FY2010 BUDGET INSTRUCTIONS FEDERAL/STATE GRANTS BUDGET PROCEDURES

This section provides instructions for preparing budgets for the following funds: 100 Miscellaneous Grants 402 Title I 404 Title VI-B 406 Vocational Education 412 Drug Free Schools 414 Title II 432 Homeless Grant

450 Federal Funded Grants

460 Title III 462 Title IV

464 Title V 510 Adult Education – State Grant 514 Head Start 532 Psycho-Educational Center 542 Georgia Council for the Arts 580 Misc. State Grants

Each federal/state grant manager will review the plans for the next fiscal year budget and plan accordingly. All grants will be budgeted using the latest information available. If next year’s grant information is not available, THE CURRENT YEAR REVISED BUDGET AMOUNTS WILL BE REPLICATED AS NEXT YEAR’S PROPOSED BUDGET ON THE BUDGET ADMINISTRATOR’S REPORT and will NOT include carryover. Carryover from the previous year will be added to the budget once the previous year is closed. Expenditures will not be permitted until an approved grant line – item budget has been established. It is the responsibility of the grant manager to insure that expenditures are not made from line items that will not be included. Expenditure of budgeted items may occur only when:

1. The responsible State department approves a project proposal and/or project amendment. 2. The responsible grant manager submits appropriate budget adjustments. 3. The budget adjustments are processed by the Budget Department.

It is the grant manager’s responsibility to insure that grant funds are not spent until the State or Federal government formally approves the grant. If a grant with positions will not continue, the grant administrator is responsible for determining how the position will be funded in the future. For FY2010, you are instructed to review and analyze each account on your BAR report. EACH ACCOUNT should be reviewed by the Agency Supervisor. Approve all accounts by signing the first page of the BAR report. Return the entire signed BAR report and documentation of your grant amount to the Budget Department following your review by March 13, 2009. Following your account review, the Budget Department will update the database to reflect any changes.

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FY2010 BUDGET INSTRUCTIONS

SELF SUPPORTING/OTHER FUNDS BUDGET PROCEDURES

This section provides instructions for preparing budget worksheets for the following funds: 549 Donations 550 Facility Use 551 After School Program

552 Performing Arts 553 Tuition School

554 Public Safety 556 Adult High School

557 Artists at School 600 Food Services 691 Unemployment 692 Self-Insurance 694 Dental Insurance 696 Purchasing Warehouse 697 Flexible Benefits

All Budgets must estimate a surplus or must otherwise be balanced (revenue = expenditures). If expenditures are to be approved based upon anticipated revenue sources, then all sources of anticipated revenue must be identified. It is the responsibility of the Budget Administrator to appropriately estimate revenues and expenditures in order to have a balanced budget. General Fund Supported Budgets In cases where the General Fund contributes to another fund, Financial Services will budget the transfer of funds from the General Fund. No additional documentation is required if there is no change in the amount of General Fund Support. For FY2010, you are instructed to review and analyze each account on your BAR report. EACH ACCOUNT should be reviewed by the Agency Supervisor. Approve all accounts by signing the first page of the BAR report. Return the entire signed BAR report to the Budget Department following your review by March 13, 2009. Feel free to add/revise narrative as needed. Following your account review, the Budget Department will update the database to reflect any changes.

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BUDGET ADMINISTRATORS REPORT (BAR)

All Departments will receive a Budget Administrators Report (BAR), which summarizes all budget accounts for each agency within the division. Each Budget Administrator should review each line of the report to determine if any changes are necessary. Reading the BAR

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FY2010 Proposed Budget and Positions

are shaded gray

Comparing FY2009 Original and Revised

budget show changes that occurred during the year.

FY2008, FY2007 and FY2006 show actual

expenditures and positions

Narrative is added to

certain accounts to give detail.


BUDGET ADMINISTRATORS REPORT (BAR) (CONT.)

Appropriation Units

In the financial accounting system, accounts are in groups called appropriation units. Administrators have flexibility to spend their funds in various accounts within the respective appropriation units. A budgeted amount is often loaded to Supplies, 6101; however, actual expenditures may be expended from other accounts. As long as the entire appropriation unit is within budget limits, the system will accept additional expenditures to non-budgeted “zero budget” or over-budget accounts. Accounts with available funds are subsidizing other accounts within this appropriation unit 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 Administrator should contact Budget Services to request a zero budget be set up for a particular account.

When adjusting the BAR, the appropriation unit total may never be exceeded ($74,218). Funds may be redistributed in the appropriation unit to match where expenditures actually occur.

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Redistributing Funds during the Budget Process Funds may be redistributed during the budget process without a budget adjustment form. Budget administrators should mark up the BAR with any changes. There are a few exceptions to be aware of when reviewing the BAR. Exceptions:

• Funds may not be redistributed between appropriation units without contacting your budget liaison.

• The appropriation unit/agency total may not be adjusted. • Salary and benefit accounts (object codes beginning with a 1 or 2) can not be redistributed.

Step 1: Compare actual expenditures from FY2008, FY2007 and FY2006 to the amounts budgeted in

FY2010.

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Compare budget line items of prior year actual to current year budget.

By comparing the proposed budget with the actual expenditures from prior years, the budget administrator can see the history for each account and determine if any adjustments are necessary.


BUDGET ADMINISTRATORS REPORT (BAR) (CONT.) Step 2: Log on Financial Portal to view the query page for the current year, FY2009.

Go to the Financial Services Home page, http://finance.cobbk12.org/ . Once you have logged into the Financial Services Home page, select My Personalized Information>My Queries>Financial Analysis FY2XXX (fiscal year).

Please go to page 16 if you need additional

instructions on navigating in the Financial Portal

You can track your budgets using Financial Analysis for the current fiscal year. The information posted is as of midnight of the previous day. All transactions posted after midnight will be posted the following day (Payroll expenses do not update overnight).

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Note: Anything that is underlined in blue is a hyperlink. Click on the hyperlink for more detail.

Compare budget line items for current year actual to

current year budget.

http://finance.cobbk12.org/



Step 3: Mark up BAR with any changes

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You may choose to continue to use $0 budget.

Changes have been made to both the narrative and

the dollar amounts.

It is important to remember the following exceptions when marking up your BAR:

• Funds may not be redistributed between appropriation units without contacting your budget liaison.

• The appropriation unit/agency total may not be adjusted. • Salary and benefit accounts (object codes beginning with a 1 or 2) can not be redistributed.

The Budget Department will review all changes noted on the BAR and post the changes prior to the disbursement of the final BAR (after Board approval in June). Step 4: After the Budget Administrator signs and dates the BAR, return the report to Budget in the

envelope provided on or before March 13, 2009.

FY2010 BUDGET INSTRUCTIONS ENHANCEMENTS/REDUCTIONS

For FY2010 the Budget Enhancement and Reduction Wizard will not be used. Any department requesting an enhancement should present the request to their Executive Cabinet member. All Executive Cabinet members will bring their departments’ enhancement request to the Budget Administrators Committee. Any department requesting a reduction may complete the form below and submit it with the BAR on March 13, 2009. This form will be e-mailed to every budget administrator following the completion of the FY2010 Budget Training Sessions.

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FRINGE BENEFITS/MISCELLANEOUS

This section contains pertinent data that affects personnel budgets. We have obtained the most currently available and best projections from various state and local organizations. Listed below are the itemized fringe costs per employee for FY2010. Remember to round all budget requests to full dollars – e.g. $1.50 = $2.00 A. Fringe Benefit estimates for FY2010:

FRINGE BENEFIT FY2010 PROJECTION Group Insurance 18.534% of Gross Salary Social Security 6.20% of Gross Salary Medicare 1.45% of Gross Salary Teacher’s Retirement System 9.74% of Gross Salary (Certified, Administrators, Clerical, Aides) Unemployment $20 – Annual Employee Cost Workers Compensation .41% of Gross Salary (Teachers, Administrators, Clerical, Aides) Bus Drivers 2.29% of Gross Salary All Other 3.12% of Gross Salary

FRINGE BENEFIT TYPE PERCENTAGE FRINGE COST FOR

MAINTENANCE, CUSTODIAL & OTHER

HOURLY PAID PERSONNEL

PERCENTAGE FRINGE COST FOR OTHER

PERSONNEL

Group Insurance 18.534% 18.534%Social Security 6.20% 6.20%Medicare 1.45% 1.45%Retirement 2.00% 9.74%Workers Compensation 3.12% .41%Total 31.30% 36.33%

B. FY2010 Projected Average Salaries/Fringe Benefits for selected employee groups:

ITEM TEACHER PARAPROFESSIONAL SCHOOL CLERICAL Projected Salary $54,532 $20,111 $26,563 Fringe Benefits $19,814 $7,307 $9,651 Salary/Fringe Benefits $74,346 $27418 $36,214

NAVIGATING FINANCIAL PORTAL Log into Financial Portal at http://finance.cobbk12.org

If you do not know your password, contact Sheri Hawkins, MIS Technology Services

In the menu on the left hand side of the screen, select My Personalized Information to expand the menu.

Next select, My Queries

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http://finance.cobbk12.org/

NAVIGATING FINANCIAL PORTAL (CONT.)

Once you have selected My Queries, the menu expands to show Financial Analysis for multiple fiscal years. You may select any of these years to see the history of your agency/agencies. Select Financial Analysis (FY2009) to look at the current year.

A new window will open to show your personalized queries. You may select All or No Zero $. All will show every account in the agency even if there is no activity in the account. No Zero $ only shows accounts with activity.

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Accounts are grouped in appropriations unit. The appropriation unit total shows how much is available to spend in each group of accounts.

Anything underlined in blue is a hyper link and can be clicked on for more information.

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By clicking on a Current Budget Amount, you can look at any budget adjustments that occurred during the year.

“EBINITIALLOAD” Indicates this was

the original budget

loaded to the system.

Documents with a number indicate a budget adjustment was input to add or

subtract from the original budget


By clicking on Expenditure to see the detail

Anything underlined in blue is a hyper link and can be clicked on for more information. Image shows the Order input in the Cobb System. History shows the accounting entry. Invoices shows the vendor invoice, if available.

Note: Detail information is not available for payroll or procurement card charges.

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