1

Budget Development Manual Highlights

FY2009 Budget Development Issues

And Information Page 3

Budget Calendar

Attachment A

DEADLINE FOR BUDGET

REPORTS, ENHANCEMENTS

AND REDUCTIONS MARCH 14, 2008

Budget Liaisons

Attachment B

Budget Instructions General Fund

Attachment C

Grants-Fed/State Attachment D

Self-Supporting/

Other Funds Attachment E

Fringe Benefits, Personnel, Misc

Attachment F

Enhancements Attachment G

Reductions

Attachment H

FY2009 BUDGET CALENDAR In order to implement an organized budget process, the Budget Department has created a FY2009 Budget Development Calendar (Attachment A) which lists all detailed events related to budget development. Each Budget Administrator should review the calendar very carefully to make certain they understand their responsibilities as part of the budget process. All tasks have strict deadlines that must be met in order to keep the overall process moving forward. VERY IMPORTANT DATES: March 14, 2008 – Deadline for budget reports, enhancements, and reductions. June 26, 2008 – Tentative date for final budget approval by the Board of Education.

BUDGET ADMINISTRATORS COMMITTEE Fred Sanderson – Superintendent Gordon Pritz – Deputy Superintendent Judy Gilliam – Chief Academic Officer Judith Jones – Chief Accountability & Research Officer Chris Ragsdale – Chief Technology Officer Donald Dunnigan – Chief Human Resources Officer Jill Kalina – Chief School Leadership Officer Allison Toller – Executive Assistant to the Superintendent Jay Dillon – Director of Communications Mike Addison – Interim Chief Financial Officer Brad Johnson – Budget Director Budget Support Staff Laura Bauer – Senior Budget Analyst Mandy Wissing – Local Budget Supervisor

BUDGET REVIEW COMMITTEE Board of Education Fred Sanderson – Superintendent Gordon Pritz – Deputy Superintendent Judy Gilliam – Chief Academic Officer Judith Jones – Chief Accountability & Research Officer Chris Ragsdale – Chief Technology Officer Donald Dunnigan – Chief Human Resources Officer Jill Kalina – Chief School Leadership Officer Allison Toller – Executive Assistant to the Superintendent Jay Dillon – Director of Communications Mike Addison – Interim Chief Financial Officer Brad Johnson – Budget Director Budget Support Staff Laura Bauer – Senior Budget Analyst Mandy Wissing – Local Budget Supervisor

FY2009 BUDGET COMMITTEES

FINANCIAL SERVICES DIVISION FY2009 BUDGET DEVELOPMENT MANUAL

FY2009 BUDGET LIAISONS & ASSISTANCE FY2009 Budget Liaisons In order to assist administrators and to answer questions regarding FY2009 budget procedures, the Budget Department has assigned a staff member (Attachment B) in the Budget Department to serve as each department’s Budget Liaison. FY2009 Budget Question and Answer Sessions for Administrators The Budget Department will be conducting Question and Answer sessions on a first come first serve basis. These sessions provide administrators a time to meet with Budget Department staff to ask detailed questions about budget accounts and budget procedures. These sessions are scheduled as follows: Date Time Place March 6, 2008 1:30PM – 4:00PM Budget Conference Room – 440 Glover Street March 11, 2008 1:30PM – 4:00PM Budget Conference Room – 440 Glover Street BUDGET SYSTEM AND REPORTS As part of the FY2009 budget development process, the Budget Department will conduct departmental training sessions that will cover all procedures. It is critical for you, as a Budget Administrator, to attend one of the FY2009 budget training sessions. These sessions will include vital information regarding new processes and procedures for the FY09 budget process. The Budget Department will contact you to schedule a training date and time. Dates: Place February 19 Board Room February 20 Board Room

A Financial Services (Budget Department) Publication - (770) 426-3308 The Budget Development Manual was created to provide specific procedures for the development of the FY2009 budget. The procedures and instructions in this manual are designed to assist all Budget Administrators as they review and prepare budget documents.

2

COBB COUNTY SCHOOL DISTRICT FINANCIAL SERVICES DIVISION 440 GLOVER STREET MARIETTA, GEORGIA 30060 BUDGET DEPARTMENT TELEPHONE - (770) 426-3308 FAX - (678) 594-8579 Financial Services Division Mike Addison Interim Chief Financial Officer Mike.Addison@cobbk12.org Budget Department Brad Johnson Director of Finance - Budget Brad.Johnson@cobbk12.org Laura Bauer Senior Budget Analyst Laura.Bauer@cobbk12.org Mandy Wissing Local School Budget Supervisor Mary.Wissing@cobbk12.org

FY2009 BUDGET INSTRUCTIONS

BUDGET DEPARTMENT ACHIEVEMENTS

The Budget Department is responsible for preparing the annual financial plan for the Cobb County School District. This department has won numerous awards since 1990 including the Government Finance Officers Association (GFOA) award for Distinguished Budgeting. The department has also won the Meritorious Budget Award from the Association of School Business Officials (ASBO) since 2005. Cobb is the only school district in Georgia to receive both of these recognitions. These awards are designed to promote and recognize the best in budget presentation according to strict national standards. THANK YOU TO COBB COUNTY SCHOOL DISTRICT EMPLOYEES Each year the budget development process involves all levels of the school district. The Budget Department prepares detailed procedures for Administrators. Many of the budget development tasks assigned to Budget Administrators are time sensitive with tight deadlines. The Budget Department wants to express appreciation to you in advance for your hard work and cooperation in meeting these timely deadlines. Your participation helps to ensure that a tentative balanced budget is developed and presented to the Board for their consideration and approval. THANK YOU!!!!!

Fringe Benefits, Personnel, Miscellaneous This section provides budget information related to fringes, personnel and other miscellaneous costs. Fringe benefit percentages, average salaries and common expenditure items are included for your review. See Attachment F

Budget Reductions In the FY09 Budget, Reduction(s) must be requested online via the newly created Wizard – Budget Enhancement/Reduction program. Division/Department Head approval is required prior to online entry of Budget Reduction(s). Additionally, division/department representatives are required to attend a budget training session on the Wizard – Budget Enhancement/Reduction program. See Attachment H

Budget Enhancements In the FY09 Budget, Enhancement(s) must be requested online via the newly created Wizard – Budget Enhancement/Reduction program. Division/Department Head approval is required prior to online entry of Budget Enhancement(s). Additionally, division/department representatives are required to attend a budget training session on the Wizard – Budget Enhancement/Reduction program. See Attachment G

Grants – Federal/State The Cobb County School District receives funds via miscellaneous Federal and State Grants. Detailed instructions and examples on how to review Federal and State Grant accounts are included in Attachment D.

General Fund The General Fund is the primary operating fund for the district. It accounts for all financial resources of the general government except those required to be accounted for in another fund. Detailed instructions & examples on how to review general fund accounts are included in Attachment C.

Self-Supporting/Other Funds The Cobb County School District has various programs which are self-supporting. Detailed instructions and examples on how to review the accounts in these funds are included in Attachment E.

3

FY2009 BUDGET DEVELOPMENT ISSUES AND INFORMATION 1. Proposed Georgia Education Sales Tax instead of Ad Valorem Tax

Property taxes are utilized by many local school districts as a major revenue source. The proposal under consideration would eliminate most school property taxes which make up the largest part of most people’s property tax bill. It would also eliminate car property taxes. In exchange, Georgians would pay a state sales tax on a broader range of goods and services. They also would pay a new $20 motor vehicle registration fee, half of which would go towards funding a trauma care network in Georgia. The plan also calls for a freeze on local property assessments on homes and limits on how much values could be increased until homeowners sell their property. Under the proposal, sales taxes would be sent to the state and then state officials would dole money out to school boards. Status – January 7, 2008 The proposal to eliminate school property taxes and replace the lost revenue by charging a sales tax on more goods and services will be considered in the 2008 legislative session of the Georgia General Assembly.

2 Governor’s Education Finance Task Force (IE2) - www.ie2.org

The Governor’s Education Finance Task Force was created by Georgia Governor Sonny Purdue. This task force was established to review the current education funding formula in Georgia (QBE – Quality Basic Education) and recommend a revised funding formula for school districts in Georgia. The new funding formula is entitled (IE2) which is short for “Investing in Education”. In terms formula development, the task force has been focusing on two major issues: (1) What can be done to improve the current Quality Basic Education funding formula in the short run? (2) What is the best formula for investing in education excellence for the future? It was expected that any new formula would be simple to understand, transparent for accountability, ensure excellent education for all Georgia students and focus on student achievement. Status – January 7, 2008 After more than 3 years of meetings, the task force has not yet decided on a recommendation for a new school funding formula. The task force is continuing to meet to develop the new IE2 education funding formula. The task force will however be recommending a single suggestion to create more flexible spending rules for school systems which state lawmakers may consider during the next few months. Though details are not yet available, under this suggestion, school systems would agree to meet more rigorous academic standards in exchange for freedom from mandates such as strict class-size rules and flexibility to spend state dollars where they choose.

3. Proposal to Limit Property Tax Growth – This bill would prohibit an increase of more than 2% a year in the assessed value of residential

property and 3% in the assessed value of non-residential property. This proposal was recently introduced in the Georgia General Assembly and is backed by the Lt. Governor. The measure is designed to

restrain property tax increases in a single year resulting from property reassessments. Status – February 6, 2008 This proposed constitutional amendment was just introduced in February 6, 2008. 4. Cobb County Property Tax Digest Growth Estimate

Property Tax revenue is a major component of the Cobb County School District General Fund Budget. Growth in property tax revenue is utilized to fund new student growth and local school district programs that the State does not fund. The FY2008 General Fund Budget contains an overall property digest growth of 7.62%. It has been the practice of the district to estimate digest growth based on previous digest growth history and information from the Cobb County Tax Assessor’s office.

Digest Growth Analysis (Estimate vs Actual)

Digest Year

Tax Assessor Initial Growth Estimate

Actual Digest Growth

Difference

2005 6.00% 8.01% 2.01% 2006 6.00% 8.59% 2.59% 2007 5.00% 7.62% 2.62%

4

YEAR LOCAL SHARE 1998 $53,872,796 1999 $66,161,449 2000 $70,412,473 2001 $76,766,302 2002 $81,438,033 2003 $88,827,699 2004 $95,996,050 2005 $103,896,069 2006 $111,425,228 2007 $119,785,026 2008 $128,360,314 These amounts are deducted from the State revenue earned by Cobb County

5. Student Growth Projections

The Annual Student Projection Forecast prepared by the district planning department suggests that Cobb County School District will experience flat growth in FY2009.

6. How to Calculate Cobb County School Taxes – (FY2008) General Information

General Fund Millage Rate – 18.90 Mills Debt Service Millage Rate – 0.00 Mills Average Cobb County Home – $165,000 How to Calculate School Taxes on a $165,000 Home $165,000 Average Cobb County Home Price

X .40 40% Assessment Rate $ 66,000 Assessed Value ($ 10,000) Homestead Exemption $ 56,000 Tax Base X 18.90 General Fund Millage Rate $ 1,058 School Tax 7. Millage Rate Comparison of Major Metro Atlanta School Districts

District FY2008 General Fund Mills FY2008 Debt Svc Mills FY2008 Total Mills Atlanta 22.6490 .5400 22.7030 Cobb 18.9000 .0000 18.9000 Dekalb 22.9800 .0000 22.9800 Fulton 16.9039 1.1887 18.0926 Gwinnett 19.2500 1.3000 20.5500

8. FY2009 State of Georgia Funding Proposal

A. Pay Increase on the State Salary Schedule 2.50% State pay raise for Teachers, Bus Drivers & Food Service Workers This 2.50% State pay raise equates to 2.10% on the Cobb County School District Salary Schedule

B. Fund FY2009 QBE Growth C. New School Bus State Funding – One time funding; allocation amount yet to be determined D. Continuation of 5 Mill Local share E. Continuation of State Temporary Austerity Cuts

9. QBE Mandated Local Five Mill Share

$0$10,000,000$20,000,000$30,000,000$40,000,000$50,000,000$60,000,000$70,000,000$80,000,000$90,000,000

$100,000,000$110,000,000$120,000,000$130,000,000

98 99 00 01 02 03 04 05 06 07 08

Fiscal Year

Cobb County School DistrictQBE Mandated Local Five Mill Share

5

10. State of Georgia Austerity Cuts

Description FY2003 FY2004 FY2005 FY2006 FY2007 FY2008Annual $9,018,265 $10,479,762 $22,370,784 $22,370,784 $11,211,055 $9,240,568Mid Year Cut $8,556,134Total $9,018,265 $19,035,896 $22,370,784 $22,370,784 $11,211,055 $9,240,568Cumulative $9,018,265 $28,054,161 $50,424,945 $72,795,729 $84,006,784 $93,247,352

11. How is the Budget Balanced? (Budget Balancing Revenue and Expenditure Constraints) Budget Balancing Options: (1) Identify Available Revenue (2) Fund Balance Reserve (3) Examine Expenditures -Student/Teacher Ratios -Operating Costs -Positions

REVENUE CONSTRAINTS EXPENDITURE CONSTRAINTS Local 5 Mill share State Mandated Class Sizes 20 Mill Cap Revenue Limitation Labor Intensive General Fund Budget State of Georgia Austerity Budget Reductions State of Georgia Expenditure Requirements Limited Control Type Expenditures: Utilities, Gasoline &

Diesel, Building & Grounds Maintenance, Buses, Legal Bills

Revised February 6, 2008

Date Responsibility EventNov-Dec, 2007 Superintendent Cobb County Legislative Delegation Meetings

Board of Education Legislative Priorities:-Allow budget flexibility for use of state funding in most effective way-Increase M&O funding to state average per FTE-Increase transportation funding-Increase sick leave funding to at least the minimum wage-Continue pay raises for teachers and staff-Refrain from passing legislation which limits local control

Nov 2007 - Jan 2008 Chief School Prepare FY2009 Personnel AllotmentsLeadership Officer -FY2009 Personnel Allotments at each school

-Determine Student/Teacher Ratio Requirements & Needs

Dec 2007-Jan 2008 Budget Director Preparation of FY2009 Budget Development Procedures/ReportsBudget Department works on procedures, report balancing, agency reorganizations and Div/Agency FY2009 Budgets (Personnel Formula Allotments, Div/Dept Salary and Operating Accounts, Other Funds Preparation)

Jan 2008 Budget Director FY2009 Budget Development ManualPrepare the FY2009 Budget Development Manual

Feb 12 2008 Budget Director Budget Director to address the Executive Cabinet at regular Exe Cabinet Meeting regarding FY2009 Budget Development Calendar and Procedures

Feb 13 2008 Budget Director FY2009 Board Budget Work Session514 Glover Street - Board Room

1. - FY2009 Budget Development Process 2. - Request Budget Board Input

Feb 15 2008 - Budget Director Agency Budget Training SessionsFeb 29 2008 The Budget Department will meet with Central Office Departments to discuss FY2009 Budget Procedures and Requirements.

(Budget Department staff will contact you to schedule your training session)

Grant Training - February 15 - Board Room - 514 Glover 1:00 PM to 2:00 PM 2:30 PM to 3:30 PMBudget Training - February 19 - Board Room - 514 Glover 1:00 PM to 2:30 PM 2:30 PM to 4:00 PMBudget Training - February 20 - Board Room - 514 Glover 1:30 PM to 2:30 PM 2:30 PM to 4:00 PM

Small Group FY2009 Enhancement & Reduction Wizard Training (Optional)February 25 - Green Conference Room - 440 Glover 10:30 AM to 11:30 AMFebruary 26 - Green Conference Room - 440 Glover 1:30 PM to 2:30 PMFebruary 29 - Green Conference Room - 440 Glover 10:30 AM to 11:30 AM

Feb 21 2008 Financial Svcs Staff Local School Budget InputFor the FY2009 Budget, Principals and school employees will have an opportunity to submit suggestions for enhancements/reductions. Principals are

encouraged to talk with their staff and give the staff the opportunity to submit ideas. The Budget Department will distribute an e-mail with instructions on

how to submit budget input as part of the FY2009 Budget Development Process.

Feb 20 2008 - Local School Staff Local School & Central Office Review of FY2009 Budgets

March 14 2008 Central Office Staff -Local School FY2009 Budget Input Preparation

-Central Office Preparation of FY2009 Continuation Budgets

-Central Office Preparation of FY2009 Enhancements-Central Office Preparation of FY2009 Reductions

March 6 & March 11 Budget Dept Staff Q&A Sessions for Budget Assistance (First Come First Served Basis)March 6 - Budget Conference Room - 440 Glover - 1:30PM to 4:00 PMMarch 11 - Budget Conference Room - 440 Glover - 1:30PM to 4:00PM

March 14 EVERYBODY IN THE Deadline for Local Schools and Central Office Depts to return completedCCSD UNIVERSE Continuation Reports, Enhancements, Reductions to the Budget Department

March Budget Director FY2009 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 Superintendent Budget Administrator Committee MeetingsExecutive Cabinet (Meetings will be added or deleted as necessary)Budget Director Date Place Time

March 24 Budget Conference Room 1:00 PM to 5:00 PMMarch 25 Budget Conference Room 1:00 PM to 5:00 PMMarch 26 Budget Conference Room 9:00 AM to 5:00 PMApril 2 Budget Conference Room 3:00 PM to 5:00 PMApril 3 Budget Conference Room 3:00 PM to 5:00 PMApril 14 Budget Conference Room 1:00 PM to 5:00 PMApril 21 Budget Conference Room 1:00 PM to 5:00 PMApril 22 Budget Conference Room 1:00 PM to 5:00 PMApril 25 Budget Conference Room 1:00 PM to 5:00 PMApril 28 Budget Conference Room 9:00 AM to 12:00 PM

May 8 & May 14 Board Budget Review CommitteeSuperintendent FY2009 Board Budget Work SessionsBudget Director (Meetings will be added or deleted as necessary)

Date Place TimeMay 8 Board Room 6:00 PM -10:00 PM

Review FY2009 Tentative BudgetMay 14 Board Room 2:00 PM - 5:00 PM

Review FY2009 Tentative BudgetAdopt FY2009 Tentative Budget

May 14 - June 5 Budget Director Prepare the FY2009 Popular Budget Report and the Internet ReportFinancial Services prepares the FY2009 Tentative Popular Report and the Tentative Internet Report for Presentation to the Citizens of Cobb County

June 5 Budget Director Advertise FY2009 Tentative BudgetFY2009 Tentative Popular Report placed in all Cobb County Media Centers and all Cobb County Public Libraries. FY2009 Tentative Internet Report online atweb address - www.cobbk12.org

June 19 Board Of Education FY2008 Budget Public ForumSuperintendent (514 Glover Street - Board Room - 7:30PM)

Board of Education & Superintendent conducts a public forum for the FY2009 Tentative Budget. Interested parties will present any additional input orcomments. The Board & Superintendent will take input under advisement and revise the budget accordingly

June 26 Board of Education Legal Adoption of the FY2009 Budget(514 Glover Street - Board room - 7:30PM)Legal Adoption of the FY2009 Budget at the regular Board Meeting

FY2009 BUDGET DEVELOPMENT CALENDAR

Blue shading indicates request for Board participation.

Attachment A

6

Revised as of February 11, 2008 - Budget Department Telephone - 770-426-3308

Div Agency Division/Department Description Budget Administrator Budget Liaison Major Other Fund Preparation1 SUPERINTENDENT

103 Superintendent Fred Sanderson Brad Johnson104 Internal Audit Mima Carmichael Brad Johnson

2 OPERATIONAL SUPPORT201 Operations Administration Gordon Pritz Brad Johnson202 Auxiliary Services Buddy Pullen Kerry O'Malley203 Communications Jay Dillon Kerry O'Malley204 Planning Dennis Campbell Kerry O'Malley215 Athletics Steve Jones Kerry O'Malley222 Transportation Rick Grisham Kerry O'Malley223 Food & Nutrition Services Cynthia Downs Kerry O'Malley Food Service Fund (Fund 600)224 Fleet Maintenance Michael Warner Kerry O'Malley234 Maintenance James Carlson Kerry O'Malley235 Latex Gloves/Light Bulbs James Carlson Kerry O'Malley241 Public Safety James Arrowood Kerry O'Malley Public Safety Fund (Fund 554)242 Construction Larry Wall Kerry O'Malley243 Project Services Charles Sprayberry Kerry O'Malley244 Facility Use Bonnie Garrett Kerry O'Malley Facility Use Fund (Fund 550)250 Copiers Christopher Ragsdale Martha Marler251 Technology Christopher Ragsdale Martha Marler253 Technology - Field Services Christopher Ragsdale Martha Marler254 Funding/Special Projects Christopher Ragsdale Martha Marler255 Management Info Systems Christopher Ragsdale Martha Marler256 Network Services Christopher Ragsdale Martha Marler

3 HUMAN RESOURCES301 Human Resources Administration Dr. Donald Dunnigan Laura Bauer302 Flexible Benefits Jan Holley Laura Bauer311 Employment & Employee Relations Tim Baker Laura Bauer321 Leadership Management Lynnda Crowder-Eagle Laura Bauer331 Employee Relations John Adams Laura Bauer341 Risk Management Jan Holley Laura Bauer Insurance (Fund 692), Dental (Fund 694)351 Support Services & Evaluation Systems Jan Holley Laura Bauer361 Diversity Shelia Cozine Laura Bauer

4 ACADEMICS401 Academics Administration Dr. Judy Gilliam Mandy Wissing402 Advanced Learning Programs Dr. Vicki Skywark Kerry O'Malley403 Visual Arts Arlene Hocking Kerry O'Malley404 C&I Administration Robert Benson Mandy Wissing407 Foreign Language Dr. Greg Ewing Mary Jo Lipson408 Health/PE Mark Anderson Martha Marler409 Language Arts Carolyn Waters Martha Marler411 Mathematics Dr. James Pratt (High) Kerry O'Malley

Michelle Mikes (Middle) Kerry O'MalleyMargaret Moss (Elementary) Kerry O'Malley

412 Office of Accountability Dr. Judi Jones Laura Bauer413 Choral, General Music, Drama & Dance Dr. Melissa Arasi Kerry O'Malley414 Band / Orchestra Gary Markham Kerry O'Malley415 Performing Arts Judy Lindsay Kerry O'Malley Performing Arts Fund (Fund 552)416 Career Tech Elaine Shapow Mary Jo Lipson418 Social Studies Dr. Eddie Bennett (MS & HS) Martha Marler

JoAnn Wood (Elementary) Martha Marler419 Local School Initiatives Robert Benson Mandy Wissing422 K-12 Curriculum Amy Krause Martha Marler423 Title I Kathy Annis Martha Marler424 EIP Amy Krause Martha Marler425 Remedial Education Kathy Annis Mandy Wissing426 Instructional Technology Linda Morrell Kerry O'Malley427 CRCT Robert Benson Mandy Wissing428 Student Reporting Dr. Judi Jones Laura Bauer431 Middle School Summer School Kathy Annis Mandy Wissing432 Instructional Administration Kathy Annis Mandy Wissing442 Science Education George Stickel (MS & HS) Kerry O'Malley

Sally Creel (ES & MS) Kerry O'Malley444 Adult High School Dr. U.S. Davidson Mandy Wissing Tuition School Fund - (Fund 553)451 High School Summer School Kathy Annis Mandy Wissing452 Tuition Night School Dr. U.S. Davidson Mandy Wissing453 eHigh Linda Morrell Mandy Wissing468 Title V Robert Benson Mandy Wissing481 ESOL Program Dr. Greg Ewing Mary Jo Lipson491 Library Media Education Andy Spinks Kerry O'Malley492 Textbooks & Instructional Resources Linda Morrell Mandy Wissing493 Alternative Education Dr. U. S. Davidson Mandy Wissing511 ALT Program Dr. Cheryl Hungerford Laura Bauer531 Professional Learning/Title II Dr. Cheryl Hungerford Martha Marler532 Mentor Teacher Dr. Cheryl Hungerford Martha Marler

5 SCHOOL LEADERSHIP501 School Leadership Administration Jill Kalina Laura Bauer503 20 Additional Days Jill Kalina Mandy Wissing508 Extended Day Jill Kalina Mandy Wissing521 Policy, Planning and Student Support Tony Melton Laura Bauer522 Prevention/Intervention Tony Melton Laura Bauer523 Social Workers Tony Melton Laura Bauer524 Nurse Program Tony Melton Laura Bauer581 Area 1 Assistant Superintendent Philip Lanoue Mandy Wissing582 Area 2 Assistant Superintendent Dale Gaddis Mandy Wissing583 Area 3 Assistant Superintendent Alice Stouder Mandy Wissing584 Area 4 Assistant Superintendent Lynda Martin Mandy Wissing585 Area 5 Assistant Superintendent James Carter Mandy Wissing586 Area 6 Assistant Superintendent Dr. Susan Galante Mandy Wissing

6 FINANCIAL SERVICES 601 Financial Services Administration Mike Addison (Interim CFO) Brad Johnson604 Financial Services Misc Brad Johnson Brad Johnson605 Field Services Holly Keller Mandy Wissing621 Personnel Allotments Brad Johnson Laura Bauer622 Budget Brad Johnson Brad Johnson623 Cash Management Jan Hendrix Brad Johnson624 Disbursements Mike Mullis Brad Johnson625 After School Program Holly Keller Mandy Wissing After School Program ASP - (Fund 551)626 Accounting Sandra Maloy Brad Johnson627 Capital Projects Bonnie Tedder Brad Johnson Capital Project Funds - (Fund 300 - 399)628 Property Control Holly Keller Brad Johnson629 Financial Services Technology Mike Addison Brad Johnson631 Procurement Services Alisa Morningstar Brad Johnson Purchasing/Whse Fund - (Fund 696)632 Warehouse Alisa Morningstar Brad Johnson633 Records Management Alisa Morningstar Brad Johnson

8 SPECIAL STUDENT SERVICES871 Special Student Svcs Admin Janet Peeler Mary Jo Lipson872 SED/Psy Ed Special Programs Marianne Weidner Mary Jo Lipson873 Special Education – Home Living Janet Peeler Mary Jo Lipson874 Preschool Janet Peeler Mary Jo Lipson875 IDEA Janet Peeler Mary Jo Lipson876 Mediation Janet Peeler Mary Jo Lipson882 Psychologists Janet Peeler Mary Jo Lipson884 Guidance Services Janet Peeler Mary Jo Lipson

FY2009 BUDGET LIAISONS Attachment B

7

8

FY2009 BUDGET INSTRUCTIONS – GENERAL FUND OVERVIEW OF THE GENERAL FUND BUDGET PROCESS A. Financial Services will prepare the draft FY2009 budgets for local school personnel allotments, local school supply allotments, central office personnel and

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 anticipated salary improvement amount will not be budgeted until the raise factor is determined (or projected). The step increases have been included in the budget. Training – Each Executive Cabinet member has been allocated funds for training.

B. Training sessions will be conducted for divisions and departments on the FY2009 Budget Development process. C. All Departments will receive a Budget Administrators Report (BAR BUD0331, see below) which summarizes all budget accounts for each agency within the division.

D. Budget Preparation All budgets for FY2009 are organized in terms of functions or programs. For FY2009, you are instructed to review and analyze each account on your BAR report. EACH ACCOUNT should be reviewed by the Agency Supervisor in the following way:

1. Review the prior 3 years of actual expenditure history for the account.

2. Review the current year budget information for the account. 3. Review the information on the number of positions in this account (if applicable).

4. Review the proposed budget and statistics (proposed budget, proposed positions, and account description). If you want to change the proposed amount for FY2009 for a specific account, you must contact the Budget Department first to discuss the circumstances.

5. Approve all accounts by signing the first page of the BAR Report. By March 14, return the entire signed BAR Report to the Budget Dept following your review.

The only item that may be changed on BAR Report is the account narrative. Feel free to add/revise narrative as needed. Following your account review, the Budget

Department will update the database to reflect your narrative changes and additions. All other changes to FY09 budgeted amounts must be discussed with the Budget Department.

ATTACHMENT C

9

FY2009 BUDGET INSTRUCTIONS – FEDERAL/STATE GRANTS

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 560 Pre-K Lottery 580 Misc. State Grants

Grant Procedure

Step 1: If you are seeking information on Grants or need assistance in applying for a grant, you may contact Jennifer Allen (770-426-3300), our Grant Administrator. You can also go to the Grants Office webpage on the Support Website for new grant opportunities and to complete a "Request for Assistance" form. Step 2: Once you receive confirmation that the District has been awarded a grant, contact Cheryl Polk (770-590-4538), our Grant Accountant. Cheryl will assist you with the accounting procedures

related to the grant, setting up the account codes used by the grant and creating a budget adjustment. The revenues and expenses must be equal on a grant budget adjustment. The budget adjustment must provide documentation which supports the amount of the grant. Step 3: Send grant budget adjustment to Cheryl Polk, Grant Accountant. Cheryl will forward the grant budget adjustment to the Budget Department for processing. FY2009 Budget Process 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. Note: Expenditures will not be permitted until a state approved grant line-item budget has been established. For example, if last fiscal year's federal project does not have an equipment line item the replicated budget will not have an equipment line item either. Therefore, expenditures may not be made for equipment. Also, it is the responsibility of the grant manager to insure that expenditures are not made from line items which will not be included. Carryover from the previous year will be added to the budget once the previous year is closed. 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 for the project/amendment. 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. Federal/State Grant Fund Review For FY2009, you are instructed to review and analyze each account on your Budget Administrator’s Report (BUD0331) (see below). EACH ACCOUNT should be reviewed in the following way:

1. Review the prior 3 years of actual expenditure history for the account.

2. Review the current year budget information for the account. 3. Review the information on the number of positions in this account (if applicable).

4. Review the proposed budget and statistics (proposed budget, proposed positions, and account description). If you want to change the proposed amount for FY2009 for a specific account, you must contact the Budget Department first and discuss the circumstances.

5. Approve all accounts by signing the first page of the BAR Report. Return the entire signed BAR Report to the Budget Dept following your review by March 14.

The only item that may be changed on Budget Detail Report without contacting the Budget Department is the account narrative. Feel free to add/revise narrative as needed. Following your account review, the Budget Department will update the database to reflect your narrative changes and additions.

ATTACHMENT D

10

FY2009 BUDGET INSTRUCTIONS – SELF SUPPORTING/OTHER

This section provides instructions for preparing budget worksheets for the following funds:

200 Debt Service 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. (Certain fund types may use uncommitted reserve funds to balance budgets. If this occurs, a notation should be made which identifies use of uncommitted reserve funds.) 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 makes contributions 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. The following is an example of the SELF-SUPPORTING/OTHER FUND budget (see below). For FY2009, you are instructed to review and analyze each account on your BAR (BUD0331v.3). EACH ACCOUNT should be reviewed in the following way:

1. Review the prior 3 years of actual expenditure history for the account. 2. Review the current year budget information for the account. 3. Review the information on the number of positions in this account (if applicable).

4. Review the proposed budget and statistics (proposed budget, proposed positions, and account description). If you want to change the proposed amount for FY2008 for a specific account, you must first contact the Budget Department to discuss the circumstances.

5. Approve all accounts by signing the first page of the BAR Report. Return the entire signed BAR Report to the Budget Dept following your review by March 14.

The only item that may be changed on BAR Report is the account narrative. Feel free to add/revise narrative as needed. Following your account review, the Budget Department will update the database to reflect your narrative changes and additions. All other changes to the FY09 budgeted amounts must be discussed with the Budget Department.

ATTACHMENT E

11

FY2009 BUDGET INSTRUCTIONS – FRINGE BENEFITS/MISC

This section contains pertinent data which affects personnel budgets. Many of you will be preparing budgets that require employee fringe benefit costs. 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 FY2009. These figures are projections only because firm figures are not currently available. Remember to round all budget requests to full dollars – e.g. $15.50 = $16.00. A. Fringe Benefit estimates for FY2009:

FRINGE BENEFIT FY2009 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 9.28 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% 9.28 Workers Compensation 3.12% .41% Total 31.30% 35.87%

B. FY2009 Projected Average Salaries/Fringe Benefits for selected employee groups:

ITEM TEACHER PARAPROFESSIONAL SCHOOLCLERICAL Projected Salary $53,270 $19,437 $26,563 Fringe Benefits $19,108 $6,972 $9,528 Salary/Fringe Benefits $72,378 $26,409 $36,091

C. Office Equipment/Supplies Average Cost Figures:

TYPE AVERAGE COST Executive Desk $640 Clerical Desk $451 Executive Chair $260 Clerical Chair $135 Calculator $125 File Cabinet – two drawer $125 File Cabinet – four drawer $192

C.

ATTACHMENT F

12

FY2009 BUDGET INSTRUCTIONS – BUDGET ENHANCEMENT WIZARD

The following steps are instructions for access of the Wizard:

First you will need to log onto the Financial Services Portal. You will need a user id and password to access the Portal. If you need assistance with your user id and password, please contact Sheri Hawkins at 770-420-4924

Second, access the Wizard as follows:

***Before you begin entering Enhancements or Reductions, obtain approval from the appropriate administrator: i.e. a director or Assistant Superintendent.***

Click on “Budget Enhancement/Reduction.”

Input your user id.

Input your password.

To begin – click on “Enhancement Program.”

ATTACHMENT G

13

FY2009 BUDGET INSTRUCTIONS – BUDGET ENHANCEMENT WIZARD (Continued)

Step 1: Type in information pertinent to your enhancement

Step 2: Personnel

Notes regarding Personnel Requests

The Budget Department will calculate the salary and fringes based on your information. The Budget Department will assign an account code to the position.

A Position Analysis Questionnaire (PAQ) must be completed and submitted to your Executive Cabinet member after you enter your

Enhancement request. Contact the Compensation Manager in Human Resources for the PAQ template.

Note: When you click on “Save,” the Personnel screen (Step 2) will appear again. If there are no more positions, click on “Step 3: Operating.”

This will automatically be your division name.

Choose the related agency from the drop down box.

Give a brief description of the enhancement requested. This will become the title line on all reports that list your request.

Fully clarify the personnel needed. You may input a title, salary amount and account code. You will have the opportunity to provide justification

for the request in Step 4. Input the # of positions

Input the # of contract days.

If this cost will continue each year, choose “No.” If this cost is will occur in FY2009 only, choose “Yes.” If personnel costs are involved, click on

“Yes.” Otherwise click on “No.”

14

FY2009 BUDGET INSTRUCTIONS – BUDGET ENHANCEMENT WIZARD (Continued)

Step 3: Operating

Note: On this screen, you will enter operating items separately. A desk was previously added. A separate entry is needed for the computer.

Notes regarding Operating Requests

The Budget Department will assign an account code to the item.

Note: When you click on “Save,” the Operating screen (Step 3) will appear again. If there are no more items, click on “Step 4:

Justification.”

Step 4: Justification of your request

Input a description and explanation of the

operating items needed. You may type in an account number as a

reference for the Budget Department.

Input the # of items needed.

Input the cost of each item. The total cost will automatically calculate based on the # of items

input and the cost per item.

Use the “Justification/ Narrative box” to explain the rationale behind your

request. Feel free to list legislation or acts which mandate the expenditure(s).

You can include Microsoft Word, Excel, PowerPoint or Adobe documents related to

your request. Click on “Browse” to locate a file.

Click on “Upload Documentation” to attach

the file to the Wizard request.

If you are satisfied with the data on this screen, click here to save your narrative and uploaded

files.

Click on Step 1, 2 or 3 if you need to

make changes.

15

FY2009 BUDGET INSTRUCTIONS – BUDGET ENHANCEMENT WIZARD (Continued)

Step 5: Submit your request.

Don’t forget to obtain approval from your Division Head before you submit your Enhancement.

Click on the Print Screen button to print a copy of your request.

All Enhancements must be submitted by March 14, 2008.

Keep in mind that your Enhancement request can be saved without approval at any time

Once you click “Yes” you will not have the ability to alter your request. Changes will only be possible by contacting your Budget liaison.

Your Budget liaison has the capability to alter your request after it is submitted.

If you do not click “Yes” to submit, your request will appear like this on the main Wizard screen. An Incomplete Initiative can be submitted any time before March 14, 2008.

Once you click “Yes” your request will be assigned an initiative #.

16

FY2009 BUDGET INSTRUCTIONS – BUDGET REDUCTION WIZARD

The following steps are instructions for access of the Wizard: First you will need to log onto the Financial Services Portal. You will need a user id and password to access the Portal. If you need assistance with your user id and password, please contact Sheri Hawkins at 770-420-4924

Second, access the Wizard as follows:

***Before you begin entering Enhancements or Reductions, obtain approval from the appropriate administrator: i.e. a director or Assistant Superintendent.***

Click on “Budget Enhancement/Reduction.”

Input your user id.

Input your password.

To begin – click on “Reduction.”

ATTACHMENT H

17

FY2009 BUDGET INSTRUCTIONS – BUDGET REDUCTION WIZARD (Continued)

Step 1: Type in information pertinent to your Reduction

Step 2: Personnel

Notes regarding Personnel Reductions

Note: When you click on “Save,” the Personnel screen (Step 2) will appear again. If there are no more positions, click on “Step 3: Operating.”

This will automatically be your division name.

Choose the related agency from the drop down box.

Give a brief description of the reduction requested. This will become the title line on all reports that list

your request.

Input the # of positions reduced. Input the # of contract days.

Fully clarify the reason for the personnel reduction. Explain how

the reduction in force will affect the department.

Input the salary.

Input the rank of the position. Input the step that is currently budgeted.

Input the account code.

18

FY2009 BUDGET INSTRUCTIONS – BUDGET REDUCTION WIZARD (Continued)

Step 3: Operating

Notes regarding Operating Reductions

Note: When you click on “Save,” the Operating screen (Step 3) will appear again. If there are no more items, click on “Step 4:

Justification.”

Step 4: Justification of your request

Input a description and explanation of the operating items reduced. Input the total amount of the reduction.

Input the account code.

Use the “Justification/ Narrative box” to explain the rationale behind your

reduction.

You can include Microsoft Word, Excel, PowerPoint or Adobe documents related to

your request. Click on “Browse” to locate a file.

Click on “Upload Documentation” to attach

the file to the Wizard reduction.

If you are satisfied with the data on this screen, click here to save your narrative and uploaded

files.

Click on Step 1, 2 or 3 if you need to

make changes.

19

FY2009 BUDGET INSTRUCTIONS – BUDGET REDUCTION WIZARD (Continued)

Step 5: Submit your request.

Don’t forget to obtain approval from your Division Head before you submit your Enhancement.

Click on the Print Screen button to print a copy of your request.

All Reductions must be submitted by March 14, 2008.

Keep in mind that your Reduction request can be saved without approval at any time

Once you click “Yes” you will not have the ability to alter your request. Changes will only be possible by contacting your Budget liaison.

Your Budget liaison has the capability to alter your request after it is submitted.

If you do not click “Yes” to submit, your request will appear like this on the main Wizard screen. An Incomplete Initiative can be submitted any time before March 14, 2008.

Once you click “Yes” your request will be assigned an initiative #.