mr. jon collins executive director, adult education chattahoochee technical college budget...

Mr. Jon CollinsExecutive Director, Adult Education

Chattahoochee Technical College

Budget Management

1

The Masters’ SeriesThe Masters’ Series

WORKSHOP OVERVIEWWORKSHOP OVERVIEW

2

Know the Rules: Budgeting, Tracking, and Monitoring What Matters

Being Part of a Team

Lessons Learned and Other Insights from the Field

Budgeting Points of Concern with Resources

Budget Builder Tools

Budget Tracking Tools and Processes

BUDGET MANAGEMENT:

THE RULES

3


START HERE . . .START HERE . . .

4

. . . . . . . . . . . . . . . . . . . . . .

Design procedures that will ensure Design procedures that will ensure the proper use of and accounting for the proper use of and accounting for

grant funds. grant funds.

This is called a:This is called a:Budget Management SystemBudget Management System


YOURYOUR BUDGET MANAGEMENT BUDGET MANAGEMENT SYSTEM SYSTEM SHOULD INCLUDE. . .SHOULD INCLUDE. . .

5

A realistic assessment of current and future resources and how those resources affect your operational capability

A process that builds an accurate payroll within grant limits


YOURYOUR BUDGET MANAGEMENT BUDGET MANAGEMENT SYSTEM SYSTEM SHOULD INCLUDE. . .SHOULD INCLUDE. . .

6

A process that tracks payroll and operating expenditures over time against your budget

Tools that help you explain your budget and its status to others

Ongoing effort to spend your State and Federal dollars down to as close to zero as possible by FY end

7

Some nuts and bolts of a Budget Management System


THE CHALLENGE OF PAYROLL THE CHALLENGE OF PAYROLL VS OPERATING EXPENSESVS OPERATING EXPENSES

8

1. Full-Time Salary + Fringe

2. Part-Time Salary

3. Teachers

4. Secretary

5. Transition Specialist

6. Instructional Aides

1. Rent

2. Utilities

3. Custodial Services

4. Student Insurance

5. Scantron Maintenance

6. Travel

7. Staff Development

8. Supplies & Materials• Textbooks• Office Supplies• Distance Learning Programs• Assessment Materials

9. Equipment• Furniture• Technology: computers, printers, fax machines

PA

YR

OLL

EX

PEN

SES

OP

ERA

TIN

G

EXP

ENSE

SMulti-year planning is often required to ensure adequate

staffing and effective operational support of the program and its

mission.


STATE AND FEDERAL FUNDINGSTATE AND FEDERAL FUNDING

9

Project # 01938001Program Administrator

& Secretary

Project # 01938002Full-Time, Level 0-8

ABE Instructors

Project #01938003Full-Time, Level 9-12

ASE Instructors

Section 231Adult Education,

EL/Civics

Section 225Institutional

Section 223ProfessionalDevelopment

STATE FEDERAL

A big wall separates State and Federal Funds.

The Masters’ SeriesThe Masters’ Series 10

GRANT FUNDING: GRANT FUNDING: BUDGET FORM 1BUDGET FORM 1

FY2014 Budget Form 1

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

$0

Section 225

Inst Adult Ed

Proj 2653A-

002 Prog 0 - 8

Proj 2653A-

003 Prog 9 - 12

2653A-R

Totals

0

0

0

0

0

0

0

Fed Funds

EL/Civics

Proj 2663A-002

Prog 0 - 8

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0

Totals

Section 231

Fed Adult Ed

Proj 2633A-

002 Prog 0 - 8

Proj 2633A-

003 Prog 9 - 12

2633A-R

Totals

7 Other Facilities 6 0 0 0

0

6 Operating 5 0 0 0 0

5 Equip 4 0 0 0

0

4 Sup and Mat 3 0 0 0 0

3 Travel 2 0 0 0

State Funds

Adult Ed

LineExpense

Items Form

Proj 01938-

001 Admin

Proj 01938-

002 Prog 0 - 8

Proj 01938-

003 Prog 9 - 12

01938-R

Totals

0

2 Part-Time Payroll

7 0 0 0 0

1Full-Time Payroll

9 0 0 0


STATE AND FEDERAL FUNDINGSTATE AND FEDERAL FUNDING

11

STATE FEDERAL

Federal funds can be used to supplement a program operating with local funds, but in no case can be used to

supplant local and state funding.

In other words, Federal funds may not be used to pay for services, staff, programs, or materials that would

otherwise be paid with state or local funds.

SUPPLEMENT

/noun/ something added

to complete a thing

SUPPLANT

/verb/ to usurp the place of,

displace, and substitute for

supplement$

$$ $$


THE NOT SO THE NOT SO finefine PRINT PRINT

12

• DO NOT use grant funds to pay for costs of fringe benefits for personnel whose duties are divided between your grant and other activities.

• DO allocate expenses to the appropriate funding projects.

• DO NOT charge tuition, fees, or any other charges to students or require them to purchase any books or any other materials that are needed for participation in the program.


MORE NOT SO MORE NOT SO finefine PRINT PRINT

13

DO NOT use State or Federal grant funds to pay for GED testing or test administration.

DO NOT buy refreshments with State or Federal grant funds.

DO NOT use grant funds to teach in any language but English.


MORE NOT SO MORE NOT SO finefine PRINT PRINT

14

Would a prudent person spend taxpayer $ on this and is it necessary for the operation of the program . . .do you want your name in the paper

Is the cost charged in accordance with benefits received (does it actually benefit the program) and to the correct project . . . Is the cost adequately documented . . .

Is the cost authorized by State & Federal regulations . . .

?


MORE NOT SO MORE NOT SO finefine PRINTPRINT

15

You will not be reimbursed for indirect costs.

A direct cost can be identifiable to adult education in examples such as salaries, fringe benefits, and material costs for project work.

An indirect cost is a cost incurred for common or joint objectives and cannot specifically be identified with or allocated to a particular project or activity, like office functions, facilities costs, and maintenance costs.

(overhead expense not directly related

with adult education instruction).


AMENDMENTS (MOVING AMENDMENTS (MOVING MONEY AROUND)MONEY AROUND)

16

FT PayrollPT Payroll

TravelS&MEquipmentOperatingOther/Facilities







Operations MtgTeacher’s AcadFall ConfEAGLETrans Spec AcadPA RetreatSpring Training

It’s okay to amend your budget to move money where it can be

used more effectively.

FEDERALSECTION 231

FEDERAL EL/CIVICS

FEDERAL SECTION 225

FEDERAL SECTION 223

STATE FUNDS


AMENDMENTS: IMPORTANT AMENDMENTS: IMPORTANT RESTRICTIONS WORTH KNOWINGRESTRICTIONS WORTH KNOWING

• 8.25% of a budget may be used for institutionalized instruction.

• No more then 12.5% of grant money may be used for professional development expenditures.

• EL/Civics grant money is a designated amount and cannot be moved to 225, 223, or 231 funds. However, 231 program funding may be moved to fund EL/Civics.

• State funds can never be moved to fund to Federal projects!



18

You must submit an

amendment request for

out-of-State travel of

$1,000 or more and

for staff development

expenditures of

$1,000 or more

(include supporting documents – agenda).



19

You must submit a Personnel Change Notification Amendment Form A2 immediately for changes in the following positions:

•Fiscal Organization Head

•Program Administrator

•Secretary

•Transition Specialist


ABOUT PROFESSIONAL ABOUT PROFESSIONAL DEVELOPMENT DEVELOPMENT SALARY SALARY

CHARGESCHARGES

20

Salary for part-time and full-time personnel

attending professional development and

training events is charged to Project 223.

Part-time personnel are paid at their regular

rate when attending PD/training. They are paid

for only the actual hours in attendance at the

event.


ABOUT PROFESSIONAL ABOUT PROFESSIONAL DEVELOPMENT DEVELOPMENT SALARY SALARY

CHARGESCHARGES

21

The salary of substitutes for personnel attending

PD/training events is to be paid from the project

number that is normally used for the teacher

being replaced in the classroom.

GED examiners and proctors

may not be paid out of funding

sources 223, 225, or 231.


BUDGET POLICY FORMS & BUDGET POLICY FORMS & OTHER FINANCIAL STUFF OTHER FINANCIAL STUFF WORTH KNOWINGWORTH KNOWING

22

Where Is This Found? Policies & Procedures Administrative Manual> Section 2.3: Fiscal

Reporting• Funds Requisition Form

• Georgia Statewide Travel Expense Reimbursement System

• Inventory Form

• Record Retention Chart

The Masters’ Series

AND NOW . . .AND NOW . . .

Midnight in the Garden of Good and Evil Budget Management

24

Mercer House Adult Learning Center


STATE WIDE CONTRACTSSTATE WIDE CONTRACTS

25

July 16, 2012 the State entered into preferred

convenience contract for office supplies (excluding

paper and toner)

July 16, 2012 theState entered into

preferred convenience contract for paper and

toner only

PREFERRED CONVENIENCEWhile the contract is not mandatory, the pricing is deeply discounted and very competitive. You should make every

effort to take advantages of the prices.


“If you go to Atlanta, the first question people ask you is, "What's your business?" In Macon they ask, "Where do you go to church?" In Augusta they ask your grandmother's maiden name. But in Savannah the first question people ask you is "What would you like to drink?”

Around this session what they want to know is if your books balance.

26

A QUOTE FROM A QUOTE FROM MIDNIGHTMIDNIGHT…


TEAM GEORGIA MARKETPLACETEAM GEORGIA MARKETPLACE(STATE WIDE CONTRACTS)(STATE WIDE CONTRACTS)

27

https://solutions.sciquest.com/apps/Router/Login?OrgName=Georgia&URL

1. Create an account

2. Select Contract Viewer

3. View items to see if it is part of a state wide contract

28

Any

Questions?

BEING PART OF A TEAM

29


YOU BELONG TO THIS TEAMYOU BELONG TO THIS TEAM

30

They Spend, Pay, Don’t Pay, Account For, and Report Your Money

PEOPLE

Director of Payroll

Human Resources Coordinator

PLACES

Accounting Technician for

Travel

THINGS

Executive Director (Role: Compliance, Reporting, and Financial Services)

Purchasing Manager

Accounting Technician for Accounts Receivable

Accounting Technician for Accounts Payable

Accounting Technician for Asset Management

Accountant (Reports)


OTHER TEAM MEMBERS OTHER TEAM MEMBERS

31

Who Are These People? They Can Help You Save Money . . .

Director of Facilities Management

Executive Director of Technology Advancement

Hardware Coordinator

Software Coordinator

Director of Economic Development

PANEL DISCUSSION

32

LUNCH

33

BUDGETING POINTS OF CONCERN WITH RESOURCES

Mr. Rodney DortonFiscal Operation Manager (OAE/GED)Technical College System of Georgia 34


WELCOME NEW AND WELCOME NEW AND RETURNING PROGRAM RETURNING PROGRAM ADMINISTRATORSADMINISTRATORS

35


FEDERAL TO STATE FEDERAL TO STATE FUNDING OVERVIEWFUNDING OVERVIEW

36



37

Included in these federal funds is a specific amount designated for EL/Civics

instruction.

These federal funds are authorized by Title II of the Workforce Investment Act of 1998 (CFDA

84.002, Catalog of Federal Domestic Assistance, http://www.cfda.gov) and are granted with the

following earmarks.

these are important to be

familiar with



38

At least 82.5% of the Federal funds must be sub-granted

(designated Section 231 funds)

%



39



No more than 5% of the Federal funds may be used for administrative

expenses %



40




expensesNo more than 12.5% of Federal funds

may be used for Professional Development (designated Section

223 funds)

%



41




expensesNo more than 12.5% of Federal funds

may be used for Professional Development (designated Section

223 funds) No more than 10% of the 82.5% of Federal funds sub-granted may be used for Institutionalized

Instruction (designated Section 225 Funds)

%



42

Federal guidelines require the states receiving these Federal

funds to obtain matching funds equal to at least 25% of the Federal funds awarded.

25%90%

States receiving these Federal funds should maintain the matching funds and, in a current grant year, expend at least 90% of the monies

spent in the previous year.



43

The State of Georgia appropriates funds through the legislative

process to TCSG and a portion of these funds are designated for

Adult Education.

These State designated funds are used for Adult Education

instruction and to help TCSG meet our match and maintenance of

effort requirements to the US Department of Education.



44

The State of Georgia appropriates funds through the legislative

process to TCSG and a portion of these funds are designated for

Adult Education.

These State designated funds are used for Adult Education

instruction and to help TCSG meet our match and maintenance of

effort requirements to the US Department of Education.

5%Administrative expense cap earmark by the US Dept of Education


ACCOUNTING ACCOUNTING OVERVIEWOVERVIEW

45

Each applicant is required to maintain records on all expenditures.



46

Each applicant is required to maintain records on all expenditures. Technical colleges, public schools and post-

secondary institutions shall use budgeting, accounting, and auditing procedures in accordance with the provisions of the State Auditor.



47

Each applicant is required to maintain records on all expenditures. Other eligible grant recipients may use

budgeting, accounting and auditing procedures as prescribed by their governing board, provided that:o grants are accounted for on at least the modified

accrual basis

o an encumbrance method of budgetary control is included in the accounting system

o grants are accounted for on an individual project basis by budget function, class/objective code, and year of entitlement



48

If revenue and/or expenditure account

descriptions used by the applicant differ

from those line item descriptions required

on reports to the Agency, the applicant

shall maintain on file for audit purposes

the work papers converting the amounts

from the accounting records to line items

on the required report forms.



49

All encumbrances and expenditures of funds approved in the budget shall occur on or about the effective date of this budget (the beginning date specified in writing by the Technical College System of Georgia).

All goods must have been encumbered and all services rendered by the ending date of the contract in order for the applicant to include these costs as reimbursable expenses. Funds will be reimbursed to the contractor based on the contractor’s cash disbursements.


ASSURANCESASSURANCES

50

http://literacy.myweb.uga.edu/rfa14/rfa-fy14-assurances


AMENDMENT AMENDMENT PACKAGEPACKAGE

51

http://literacy.myweb.uga.edu/rfa14/rfa-fy14-budgets.shtml

http://literacy.myweb.uga.edu/ppm.shtml


BUDGET/EXPENDITURE BUDGET/EXPENDITURE TOOLTOOL

52

F:\FY2014budgetexpenditurestracking.xlsx

Every bit counts (and

must be accounted for)

BUDGET BUILDER TOOLS

53


PAYROLL WORKSHEETPAYROLL WORKSHEET

54

FY 2014 Payroll Worksheet

Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun TotM 5 3 4 4 4 4 3 4 5 4 3 5 48T 5 3 3 5 4 4 4 4 4 5 4 4 49W 5 3 4 5 3 3 4 4 4 5 4 4 48TH 4 4 4 5 3 3 5 4 4 4 5 4 49F 4 3 4 4 4 3 5 4 4 4 5 4 48

Name State FT FICA Retirement Health Total Frnge TotalHanson 46,098 668 5, 260 13, 728 19, 656 65,754 Lead TeacherSeiler 33,928 492 3, 871 10, 104 13, 975 47,903 SecretaryWilliams 56,004 812 6, 390 16, 679 23, 881 79,885 PA

Federal FTDawes 20,632 299 2, 354 6, 144 8, 797 29,429 Aide

Federal PT HR/WK M T W TH F Days Hr/Dy Pay/Hr TotalHarty T-Th 9a-12p 9 51 50 50 151 3 16 7,353 GED TchLargent T-Th 9a-12p 9 51 50 50 151 3 16 7,353 GED TchTucker M-Th 9a-1p 12 50 51 50 50 201 4 16 13,051 ESL TchBoone T,Th 8a-5:30p 19 51 50 101 9.5 16 15,575 225 Tch


INTO THE DETAILS

HR/WK M T W TH F/S Days Hr/Dy Pay/Hr-63,000.00

Boone 4 49 48 97 3 16.23 4,722.93Dawes 4 49 48 97 3 16.23 4,723.51Deveau 4 49 48 97 3 16.23 4,723.51Driggers 4 49 48 97 3 16.23 4,723.51Hanson 4 49 48 97 3 16.23 4,723.51Harty 4 49 48 97 3 16.23 4,723.51Kelso 4 49 48 97 3 16.23 4,723.51Largent 4 49 48 97 3 16.23 4,723.51Nicholls 4 49 48 97 3 16.23 4,724.36Odom 15 48 48 48 144 5 20.29 14,608.80Seiler 0 0 3 0

-5,879.34


PAYROLL ROSTERPAYROLL ROSTER

56

FY2014 ADULT EDUCATION PAYROLL ROSTER

Name Position Hrly Rate Program Project % Project %Harvey Boone GED Teacher $16 Corrections 2653A002 75 2653A003 25Serena Dawes Instructional Aide * Fed Adult Ed 2633A002 75 2633A003 25Chablis Deveau Instructional Aide $10 Tuition 60001001 100Luther Driggers GED Examiner $14 GED 60005001 100Billy Hanson Lead Teacher * State 01938002 75 01938003 25Betty Harty GED Teacher $16 Fed Adult Ed 2633A002 75 2633A003 25John Kelso Workplace Teacher $16 Workplace 60200001 100Finley Largent GED Teacher $16 Fed Adult Ed 2633A002 75 2633A003 25Minerva Transition Specialist $15 Tuition 60001001 100Mandy Nicholls Substitute Teacher $16 Fed Adult Ed 2633A002 75 2633A003 25Joe Odom GED Examiner $14 GED 60005001 100Sonny Seiler Secretary * State 01938001 100George Tucker ESL Teacher $16 Fed Adult Ed 2633A002 100Uga Chief Examiner $16 GED 60005001 100Jim Williams Program Administr * State 01938001 100Margaret Williams Lead Teacher $20 Fed Adult Ed 2633A002 75 2633A003 25


TIME SHEET SCHEDULETIME SHEET SCHEDULE

57

Time Sheet for this period

Is due not later than Noon on this date

July 1-15, 2013 Tuesday, July 16July 16 – August 15, 2013 Friday, August 16August 16 – Sep 15, 2013 Monday, September 16Sep 16 – Oct 15, 2013 Wednesday, October 16Oct 16 – Nov 15, 2013 Monday, November 18Nov 16 – Dec 15, 2013 Monday, December 16Dec 16, 2013 – Jan 15, 2014 Thursday, January 16Jan 16 – Feb 15, 2014 Monday, February 17thFeb 16 – March 15, 2014 Monday, March 17thMarch 16 – April 15, 2014 Wednesday, April 16April 16 – May 15, 2014 Friday, May 16May 16 – June 15, 2014 Monday, June 16thJune 16 – June 30, 2014 Monday, June 30

FY2014 Time Sheet ScheduleNotes: Your time sheet must be signed and dated; hours totaled correctly and entered in the correct space; submitted on 1 page; and submitted per the following schedule.

BUDGET TRACKING PRACTICES AND TOOLS

58


All Those Full-Time Employees

Salary + Fringe (Autopilot)

All Those Part-Time Employees

Time & Effort Forms (Hours x Rate per Person)

BUDGET TRACKING: PAYROLLBUDGET TRACKING: PAYROLL

59

The Invisible

Part

The Visible

Part


MONTHLY PAYROLL REPORTMONTHLY PAYROLL REPORT

60

LD001 Query Pivot Table for October, 2012 - Adult Education by ProjectColumn Labels Regular Other TemporarySum of Amount Salaries Supplem Labor FICA FICA Retiremnt Retiremnt Retiremnt HealthRow Labels 501001 503001 513001 514001 514002 515001 515002 515003 516001 Grand Total

01938001 7,969.55 317.29 112.90 598.05 290.65 2,180.71 11,469.15

Williams 3,600.00 317.29 74.21 598.05 1,407.07 7,538.85

Seiler 2,827.32 38.69 290.65 773.64 3,930.30

01938002 12,350.08 230.63 159.07 285.04 38.42 874.68 3,379.36 17,317.28

Hanson 3,841.52 43.62 394.91 1,051.16 5,331.21

2631A002 4,695.14 328.06 6,797.88 94.83 166.67 187.40 317.00 1,284.72 13,871.70

Dawes 1,364.40 18.26 140.25 373.34 1,896.25

Harty 432.00 6.26 438.26

Largent 960.48 13.92 974.40

Nicholls 480.00 6.96 486.96

Tucker 273.00 3.96 276.96

Williams 432.00 6.27 438.27

2631A003 1,565.04 109.34 2,235.62 31.62 55.15 62.47 105.68 428.25 4,593.17

Dawes 454.80 6.09 46.76 124.45 632.10

Harty 144.00 2.09 146.09

Largent 320.16 4.64 324.80

Nicholls 160.00 2.32 162.32

Tucker 91.00 1.32 92.32

Williams 144.00 2.09 146.09

Grand Total 32,846.17 437.40 16,062.65 720.00 684.63 1,132.96 38.42 2,232.19 8,987.71 63,142.13


PAYROLL TRACKINGPAYROLL TRACKING

61

FY2012 Payroll 26-32A-002/003 Part-Time

16.232 0.75 0.25 Balance381002 381003 381002 381003 381002 381003 381002 381003 381002 38100315-Jul 15-Aug 15-Sep 15-Oct 86,000 28,482

Dawes Total Hrs 10.00Total Pay 121.74 40.58 0.00 0.00 0.00 0.00 0.00 0.00 121.74 40.58

Harty Total HrsTotal Pay

Largent Total HrsTotal Pay

FY2012 Payroll 26-32A-002/003 Full-Time381002 381003 381002 381003 381002 381003 381002 381003 381002 38100315-Jul 15-Aug 15-Sep 15-Oct 15-Dec

Dawes Total PayHarty Total Pay

FY2012 Payroll 26-52A-002/00316.232 0.75 0.25 14.20 Balance

581002 581003 581002 581003 581002 581003 581002 581003 581002 58100315-Jul 15-Aug 15-Sep 15-Oct

Boone Total HrsTotal Pay


BUDGET TRACKING – BUDGET TRACKING – THE REST OF THE STORYTHE REST OF THE STORY

62


BUDGET SUMMARY FILE - BUDGET SUMMARY FILE - Translating Accountant SpeakTranslating Accountant Speak

63


BUDGET SUMMARY PAGE - YTDBUDGET SUMMARY PAGE - YTD

64


BUDGET SUMMARY BUDGET SUMMARY ENCUMBRANCESENCUMBRANCES

65


BUDGET SUMMARY BUDGET SUMMARY OPERATING EXPENSESOPERATING EXPENSES

66


BUDGET SUMMARY – BUDGET SUMMARY – Home MadeHome Made

67

Budget Summary FY 14 07/10/13

Project CategoryActualBudget Expensed Balance

Payroll Full-Time 002 $0.00Payroll Part-Time 002 $0.00

Supplies & Materials $0.00Other/Facilities $0.00Travel $0.00Operating $0.00Payroll Full-Time 003 $0.00Payroll Part-Time 003 $0.00

Supplies & Materials $0.00Other/Facilities $0.00Travel $0.00Operating $0.00

Total -$ Prof Dev. 2643A-001 Training $0.00

Payroll 002 $0.00Payroll 003 $0.00

S&M 002 $0.00S&M 003 $0.00

Payroll $0.00S&M $0.00

State 1-938-001 Payroll $0.00State 1-938-002 & 003 Payroll $0.00

PayrollOperating Expenses -$

Payroll $0.00Expenses $0.0060-5 GED

Institutional 2653A-002 & 003

EL/Civics 2663A-002

61-2 Workplace Literacy

Federal 2633A-002

Federal 2633A-003

68

You will need your own budgeting and tracking tools to compare where you think the

money has gone –vs- where the business office has charged it.

GENERAL DISCUSSION: LESSONS LEARNED

69

NEXT STEPS: STAFF TRAINING

70


AGENDA TOPICSAGENDA TOPICS

71

Two Grants: State & Federal

The Rules – RFA Update Payroll Boundaries How Time & Effort Forms

Work Travel Expense Form How things get ordered Your concept about how

the Fiscal Year should unfold, including closeout


FINANCIAL REVIEW TOPICSFINANCIAL REVIEW TOPICS

72

RFA Budget Form 2 Amounts Amendments & Amendment Process – Form A1 Payroll Records Key Personnel Changes – Form A2 Employees paid from multiple sources Time & Effort Reports Travel Policy & Procedures Purchasing Policy & Procedures Registration Fee Requests Policy & Procedures Meeting with business office personnel Budget Reports, Reconciliation, Requisitions

FINAL WORDS & WORKSHOP WRAP UP

73


FINAL WORDS FROM JONFINAL WORDS FROM JON

74

There are seasons in the Midnight Garden, and there are seasons in the budget.


SUMMER

July August September25% Pay

223-Ops Mtg 223-Local PD Expended

PT-Pay FT-Pay PT-Pay FT-Pay PT-Pay(Fringe?)

Rent, Utilities Rent, Utilities

Scantron Maint

Student Insurance

S&M S&M

• Train staff on new RFA• Watch enrollment• Watch FT fringe


FALL

October November December50% Pay

223-Tchr Acad/Fall Conf 223-Local PD Expended

FT-Pay PT-Pay FT-Pay PT-Pay FT-Pay PT-Pay(Fringe?)

Rent, Utilities Rent, Utilities Rent, Utilities

S&M

• 2002 GED ends in December• Enrollment increases


WINTER – Now the fun begins!

• GED 2014 begins• Think FY end game – how to get to zero. Plan purchases. Target budget

close. Budget amendments? Get staff involved. • What will part-time schedules be?• New RFA

January February March75% Pay

223-EAGLE; Trans Spec Expended

FT-Pay PT-Pay FT-Pay PT-Pay FT-Pay PT-Pay(Fringe?)

Student Insurance


S&M


SPRING – Calculator Time

April May June100% Pay

223-Spring Training (T) 223-PA Retreat (T) 223-Local PD Expended

FT-Pay PT-Pay FT-Pay PT-Pay FT-Pay PT-Pay 100%

(Fringe?) Operating

Student Insurance Expended


S&M

• Part-time payroll will get you into trouble!• Watch 223 money for opportunities• Communicate with everybody: business office, vendors, staff, students, advisory

committee, CLCP - BECAUSE YOUR PROBLEM IS NOT THEIR PROBLEM (except for the business office)

• Make amendments early so you can use your funds wisely


Goodnight…Goodnight…

Mr. Jon CollinsExecutive Director, Adult Education

Chattahoochee Technical College

Budget Management

80

mr. jon collins executive director, adult education chattahoochee technical college budget...

Documents

masters series state

budget management system

budget tools

budget form

federal funding

state funding

grant limits slide

grant funds