SONOMA COUNTY
OFFICE OF EDUCATION
BUSINESS SERVICES
PROCEDURES MANUAL
January 2015
Acknowledgement
The procedures in this manual were written, developed, reviewed, extracted from multiple
sources, and edited by the staff of Business Services. These procedures were compiled from
previous versions of the Business Services Procedures Manual dating back to 2005 and from
workshops held over the past five years.
Special thanks to former and current staff for their efforts.
TABLE OF CONTENTS
Introduction
1
Contact List
2
Account Code Structure [SACS]
3
Accounts Receivable
10
Bid Quote Guidelines
11
Budget Development, Budget Revision, & Journal Entries
12
Cash Controls
15
Consultant Services and Contracts
17
Credit Cards (CalCard)
19
HRA [Human Resources Authorization],
formerly called NOPAs [Notice of Personnel Action]
21
Fixed Assets
24
Inter-Department Charges
26
Payroll
27
Purchasing Process and Accounts Payable
29
Travel Claims and Travel Advances
32
Appendix
Acronyms 1
Glossary of Budget Terms 2
33
1
2
Source: School Services of California Workshop Materials
Source: California Department of Finance
Introduction
The Business Services Procedures Manual provides an overview of a wide variety of
business procedures, including tips for successfully navigating through business
practices.
This Manual is a companion to the Sonoma County Office of Education (SCOE) Policies
for Business Operations. SCOE Policies can be found on the SCOE website at
http://www.scoe.org/pub/htdocs/superintendent.html . SCOE Policies related to Business
and Non-Instructional Operations are under range 3000 and provide the policy structure
for Business Operations.
Listed below are other resources that provide instructions on the use of software, location
of forms, and State accounting information:
Financial Software System – Escape
SCOE’s financial software system is Escape. Escape technical information and training
is available through the use of the Escape on-line manual, HelpDesk, and one-on-one
training with IT and Business Services. Group trainings are scheduled on a regular basis.
See the SCOE Business Services Meeting Calendar located on the Escape home page for
additional information on meetings and training.
SCOE Forms and Other Resources
Forms referenced in this Manual are located on the SCOE website at
http://www.scoe.org/pub/htdocs/scoe-policies.html.
California School Accounting Information is available on the California Department of
Education website at http://www.cde.ca.gov/fg/ac/sa/ or search the CDE website for the
California School Accounting Manual.
Internal Fiscal Services has account code handouts from previous workshops, which are
available for your use. Please contact Debbie Costello at [email protected] or 5242630, if you have questions regarding the use of account codes.
Manual Updates
The Business Services Operational Procedures Manual will be updated on an as needed
basis. If you have any questions or suggestions regarding these procedures, please
contact the Director of Internal Fiscal Services at [email protected] or 524-2819.
1
Contact List
The Business Services Department consists of:
External Business Services
 External Fiscal Services
 Director and Accountants – provide fiscal services to 40 school
districts and 56 charter schools within Sonoma County.
 Manager and Staff – provide payroll, statutory benefits, and retirement
services to 40 school districts and 56 charter schools within Sonoma
County.
Internal Business Services
 Internal Fiscal Services
 Director and Staff – provide internal business services to SCOE
departments and some external services for districts as indicated
below:
Phone
Number
Business Service
Contact Person
Accounts Payable
ADA Reporting
Budget Development
Cash/Checks Log
Closing – Year-End
Create New Budget
Deposits for SCOE & Districts
Emergency Preparedness & Training
Fixed Assets
Link Account Codes
New Vendor ID
Payroll (SCOE)-Certificated & Benefits
Payroll(SCOE)Classified & Benefits
Position Control
RUSH Approvals
State/Federal Contracts & Reporting
State Financial Reporting
Maria Verdejo
Yumi Bryan
Downey/Costello
Shari Dean
Downey/Costello
Debbie Costello
Yumi Bryan
Shari Dean
Jennifer Duckhorn
Yumi Bryan
Yumi Bryan
Janelle Sarsfield
Debbie Shepherd
Shari Dean
Mary Downey
Debbie Costello
Mary Downey
x2647
x2956
[email protected]
[email protected]
x2682
[email protected]
x2630
x2956
x2682
x2625
x2956
x2956
x2645
x2637
x2682
x2819
x2630
x2819
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Questions/Suggestions
Mary Downey
x2819
[email protected]
2
Email
Standardized Account Code Structure (SACS) 1
The following information is intended to be a reference guide and resource to understand the
California Department of Education (CDE) account code structure. The Standardized
Account Code Structure or SACS uses a 26-digit account code to identify revenue and
expenses. The 26-digits are separated into 8 components or fields. A detailed listing for
each of the component parts of the account code can be viewed (and exported to Excel) in
ESCAPE, SCOE’s financial accounting system, or a hard copy can be provided by Internal
Fiscal Services.
FUND RESOURCE YEAR GOAL
XX
XXXX
FUND
X
XXXX
FUNCTION
OBJECT
XXXX
XXXX
SCHOOL MANAGEMENT
XXX
XXXX
The accounting system of the County Office is organized and operated on
a fund basis. A fund is a self-balancing set of accounts with its own assets
and liabilities.
For State reporting purposes, Fund 04 through Fund 08 and Fund 14 roll
up and are reported to the State as SCOE’s General Fund 01. Fund 02 and
Fund 10 roll up and are reported to the State as the SELPA-Wide
Administrative Unit (AU) Fund 10. This “roll-up” process is utilized for
data compilation in all account components reported to the State.
RESOURCE
The resource code is used to classify revenues and expenditures in
accordance with restrictions or special reporting requirements placed on
the funds. In other words, it allows the County Office to track activities
funded with revenues that have restrictions on how the funds are spent.
0000-1999
Unrestricted or Locally-Defined
2000-2999
Restricted Resources
3000-5999
Restricted Federal Resources
6000-7999
Restricted State Resources
8000-8999
Restricted Maintenance Resources
9000-9999
Restricted Locally-Defined Resources
YEAR
The year field can be used for grants that have requirements to track
revenues and expenses by a defined year or period.
If a project’s reporting year is the same throughout the LEA’s fiscal year,
the Project Year code is 0. See Appendix – Chart of Accounts under
Project Year for methodology for determining project year when the
1
This information is excerpted from the California School Accounting Manual or CSAM. For additional
information, refer to the California School Accounting Manual on the CDE website at
http://www.cde.ca.gov/fg/ac/sa/.
3
funding year does not match the LEA’s fiscal year. This is typically used
for Federal programs.
GOAL
The goal defines the instructional setting or group of students who receive
services. For example, regular education, alternative education,
community services, etc.
The goal field applies primarily to expenditure accounts; however SCOE
uses the goal field for revenue accounts. A 5xxx goal field is required for
both special education revenue and expenditures.
0000
0001-6999
0001-0999
1000-1999
2000-2999
3000-3999
4000-4749
4750-4999
5000-5999
6000-6999
7000-9999
7100-7149
7150-7199
8100-8199
8600-8699
9000-9999
FUNCTION
Undistributed
Instructional
General Education, Pre-K
General Education, K-12
Reserved for future State definition
Alternative Education
Adult Education
Supplemental Education
Special Education
Regional Occupation Programs
Other Goals
Non-Agency – Educational
Non-Agency - Other
Community Services
County Services to Districts
Locally-Defined Goals
The function describes the activities or services performed to accomplish
the goal. For example, the function can be instruction, transportation,
business, special education, food service, etc.
Most of SCOE’s revenue and expenditure accounts have a defined
function; however, the function code is optional for revenue.
0000
1000-1099
1100-1199
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999
Not Applicable
Instruction
Special Education (not paid by school districts)
Instruction Related Services
Pupil Services
Ancillary Services
Community Services
Enterprise Services
General Administration
Plant Services
Other Outgo
4
OBJECT
The object code field classifies expenses according to the type of item
purchased or the services obtained. The object code classifies revenues by
the general source and type of revenue. It also classifies balance sheet
accounts as assets, liabilities, or fund balance. The information presented
here is more detailed than for other account code components to address
frequently asked questions and provide clarifications on object code usage.
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7000-7999
8000-8999
9000-9999
Certificated Salaries
Classified Salaries
Employee Benefits
Books & Supplies
Services & Other Operating Expenses
Capital Outlay
Other Outgo
Revenue
Balance Sheet
 Salary Accounts - 1xxx, 2xxx: SCOE has established a series of object codes within
each range to describe the type of pay or frequency, ten (10) or twelve (12) paychecks
per fiscal year, hourly pay, overtime, extra duty, stipends, substitutes, retirees, and
other miscellaneous compensation pay.
Use of the object code that defines the type of compensation ensures that costs are
recorded and accounted for correctly.
There are some circumstances in which salary account codes can be confusing, such
as:
 When a regular employee works additional time as a substitute for an
employee who is absent, the employee should be paid as a substitute since that
is the reason they are working additional hours.
 Additional hours for classified employees who normally work less than fulltime may need to be split between extra duty and overtime.
 Employee Benefits - 3xxx: These object codes designate the type of benefit (STRS,
PERS, Health Benefits, Social Security, Medicare, State Unemployment Insurance
(SUI), Worker’s Compensation, Other Post-Employment Benefits, etc.) and
differentiate costs for certificated employees and classified employees.
All benefit accounts are automatically established for each benefit account code when
a salary account is set up.
Budget and journal entries should allocate budget and adjust costs to the actual object
codes that will be charged.
5
 Books and Supplies - 4xxx: These object codes are used to record the costs of books
and supplies, including any associated sales tax or use tax, freight and handling
charges, installation or other costs incurred to make the items available for their
intended use.

SCOE is not sales tax exempt. Items purchased for use by SCOE programs
are subject to sales or use tax. If sales tax is not collected by the vendor; then
use tax must be accrued and paid to the State Board of Equalization as part of
our accounts payable processing. Departments must reflect sales tax on
purchase orders and when budgeting books and supplies.

When purchasing items such as student incentives or materials that will be
engraved or printed (t-shirts, trophies, plaques, etc.), the printing or engraving
is incidental to the items. These items should be recorded as materials &
supplies to objects 43xx.

Object code 4400 - Non-capitalized equipment is used to record expenditures
for “movable personal property of a relatively permanent nature that has an
estimated useful life greater than one year” and an acquisition cost less than
$5,000 but greater than $500. IPads and other technology items costing less
than $500 each are also recorded to object 4400 to ensure they are tagged,
tracked, and recorded in SCOE’s fixed asset inventory.

Object 47xx is used for food purchased in a food service program only. Food
purchased for meetings or instructional programs is coded to objects 43xx.
Catered food is charged to object 5800.
 Services and Other Operating Expenses - 5xxx: These object codes are used to record
expenditures for services, consulting agreements, rentals, leases, maintenance or other
service contracts, membership dues, travel expenses, insurance, utilities, legal costs,
repairs, and other operating expenditures.

Subagreements - object 5100 is used to record costs greater than $25,000 for
individual subagreements for services (contracts with other entities pursuant
to certain contracts, subcontracts, and subgrants). The first $25,000 of each
subagreement is charged to object 58xx.

Travel and conference costs are recorded in objects 52xx.
• Mileage costs for routine travel and meetings are recorded to object
5201.
• Mileage associated with attendance at a conference or workshop
should be recorded to object 5202 along with other conference costs
(registration, meals, lodging, parking, etc.).
6

Utility services are charged to objects 55xx based on the type of service
provided.
• Telephone expense should be charged to object 5911 or 5912.
• Bottled water and water dispensers are not considered a utility service
unless provided due to a lack of potable water and should normally be
charged to object 4350 or 4390.

Repairs & Maintenance Services provided by outside parties are charged to
object 56xx.
• Rentals and non-capitalized leases of buildings (without the option or
agreement to purchase) are charged to object code 5601. This includes
facilities rented to host events (short term or intermittent), as well as
rentals or leases of classroom or office space (long term).

•
Rentals and non-capitalized leases of equipment are charged to object
code 5603. The amount paid for the lease of copiers is charged to
object 5603 - rental & leases/equipment.
•
Repairs and maintenance of sites, buildings, and equipment by outside
vendors, including maintenance agreements, are charged to object
5630. Contracts for repair or maintenance services including building
improvements that do not meet our capitalization threshold of $5,000
or more and repairs to equipment (other than copiers) are recorded to
object 5630, not 58xx.
•
Repairs to copiers and maintenance agreements for copiers are charged
to object 5632. Most copier machine maintenance agreements are
charged at a per copy rate while most copier lease agreements are paid
at a flat monthly amount based on the lease-purchase agreement.
Professional/Consulting Services and Operating Expenditures not identified
elsewhere are recorded to object 58xx including:
• Professional and consulting services are delivered by an independent
contractor (individual, entity or firm) who offers services to the public.
Refer to IRS guidelines for clarification of the definition of an
independent contractor or seek guidance from Human Resources or
Business Services.
•
Admission tickets, lodging and related costs for students and staff on
field trips.
•
Printing, catering, advertising, legal, transportation, fingerprinting,
employee physicals, etc. when provided by an outside agency.
•
Periodic costs of licensing, support or maintenance agreements for
non-equipment items such as software and expenditures for internet7
based publications and materials (no hard copy or CD are received) are
recorded to object 58xx.
 Capital Outlay - 6xxx: These object codes are used to record costs related to capital
assets. Record expenditures for land, building, improvements of buildings,
capitalized equipment and furnishing, books for new libraries, and other intangible
capital assets, such as computer software which exceed $5,000. Projects for which
the total cost exceeds $5,000 are capitalized even if the individual components are
less than $5,000.

All items with a useful life greater than one year and an acquisition cost
greater than $5,000 (SCOE’s capitalization threshold) are considered capital
assets and recorded as capital outlay.

Acquisition costs include: tax, delivery charges, installation costs (including
labor), and other charges required to make the item available for its intended
use.

Acquisition of new equipment (including related costs) is recorded to object
6400.

Expenditures for equipment replaced on a piece-for-piece basis are recorded
to object 6500.

Cost components related to the purchase of land, site and building
improvements, and new construction are recorded to objects in the 6xxx range
and are tracked by project to be recorded as an asset upon project completion
(construction in progress).
 Other Outgo – 7000-7499:

Tuition - 7100-7199 – Includes costs for tuition under inter-district attendance
agreements, State Special Schools, and excess cost funding model payments
to Districts, Charters, County Offices, and JPAs.

Interagency Transfers Out - 7200-7299 – Transfers of pass-through revenues,
apportionments, in lieu property taxes, and all other transfers to districts,
charter schools, county offices, or JPAs.

Indirect Costs – 7300-7399 – Indirect costs are those costs for general
management that are agency-wide. General management consists of activities
that are necessary for the overall operation of the local educational agency
(e.g. accounting, budgeting, payroll preparation, personnel management,
purchasing, centralized maintenance and data processing, etc.)
8

Debt Service – 7430-7439 – Debt services consists of expenditures for
retirement of debt and for interest on debt. Short-term loans – money
borrowed and repaid during the same fiscal year are not included here.

Other Financing Uses – 7600-7699 – Transfers of funds between agencies or
between funds
 Revenues and Other Financing Sources are recorded in Objects 8xxx:






8010 – 8099 – Local Control Fund Formula (LCFF)/formerly Revenue Limit
sources, prior year adjustments, property taxes, redevelopment funds, and
other transfers.
8100 – 8299 – Federal revenues
8300 – 8599 – State revenues
8600 – 8719 – Local revenues. Includes leases and rentals, fees and contracts,
and other locally defined revenue.
8780 – 8799 – Inter-agency Transfers In from charters, districts, county
offices, JPAs, and non-LEAs.
8900 – 8999 – Other Financing Sources
 Inter-fund Transfer In (offsets to objects 7600 – 7629)
 Emergency apportionments, debt issuance including bonds, certificates
of participation (COPs), other financing and long-term debt issuance
 Contributions between programs
• 8980 – Contributions from unrestricted revenue
• 8981 – SCOE contributions
• 8988 – SCOE one-time contribution
• 8990 – Contributions from restricted revenue
 Balance Sheet Accounts
 Assets are recorded in objects 9100 – 9499 including cash, accounts
receivable, amounts due from other funds, prepayments and capital assets.
 Liabilities are recorded in objects 9500 – 9699 including accounts payable,
amounts due to other funds, short and long term loan and/or debt obligations
and deferred revenue.
 Fund Balances are recorded in objects 9700 – 9799.
SCHOOL
The school field is used to identify the program manager or department
responsible for expenditures to that school code.
MANAGEMENT The management field is optional and is often used to identify salary
expenses by employee or to define a funding source or a program within a
program.
9
Accounts Receivable
Departments have access to create invoices using ESCAPE. Below are a few tips for
successfully creating and monitoring invoices:
•
New customer – contact Yumi Bryan (x2956) to setup a new customer.
•
Be sure to reference the contract number, purchase order number or
Memorandum of Understanding (MOU) on the invoice.
•
Add a Comment – Comments will appear on financial reports and will assist
departments in identifying the type and source of funds. For example, use the
workshop title.
•
Review the account code – is it correct?
•
Business Services covers the cost of shipping via UPS and USPS. Use
account code 08 0014 0 0069 7649 5950 529 0000 for shipping charges that
are billed to the receiver of the goods. Note that FEDEX costs are charged to
the individual department using FEDEX shipping.
•
Problems printing the invoice? If you are unable to print an invoice:
 Make sure that you are in the correct department.
 Have you included an account code?
 Check to make sure that total for the items matches the total for the
accounts used.
•
Review invoice snapshot before printing.
•
Review outstanding invoices on a monthly basis. The Invoice Aging Report
[Finance-Reports-AR-AR04] provides information regarding outstanding
invoices. Be sure to contact customers regarding invoices that have not been
paid within 45 days.
Deposits (See Cash Controls for additional information)
•
•
•
•
When do you need to prepare Deposits Request Forms?
– For all cash transactions.
– For payment by check when the payer was not invoiced.
Be sure to provide a description for the deposit. For example, instead of
“workshop” include the title and date of the workshop.
Remember to include the account code(s) for the deposit and signature(s) on the
Deposit Form
All checks and cashed are logged by Business Services before they are deposited.
10
2015 Bid Quote Guidelines – Audit Standards
Bid Quote Guidelines apply to all purchases, except where indicated below. 1 In general,
Departments should seek the lowest price. However, quality and service can take
precedent over price.
A.
Under $1,500
Normally these requisitions will not be bid out, but will be sole-sourced to the vendor
listed on the requisition. Purchasers should check prices with multiple vendors, when
possible.
B.
$1,501 to $20,999 (see exceptions below)
Purchasers are required to solicit at least three (3) or more informal bids or quotes.
Written bids or quotes are preferable, but telephone, faxed or E-mail bids are acceptable
where time is a consideration. The department approver may make an exception in the
following cases:
1. Orders that are legitimate emergencies. Examples are purchases that if not
executed in a particular time frame could negatively affect holding a workshop,
classroom instruction or safety.
2. Equipment maintenance agreements with the manufacturer or the manufacturer's
authorized representative.
3. Components that must match with existing equipment.
4. Orders under $5,000 with multiple line items (over 10), and no individual line
item totaling over $1,000.
C.
$21,000 to $85,999 [Non-construction Services]
Purchaser must obtain three (3) or more written formal bids. Bids must be reviewed and
approved by the Deputy Superintendent of Business. These are treated exactly as formal
bids, except they are not advertised in the newspaper. See exceptions below.
D.
Over $86,000
Bid must be advertised in the legal notices section of the Press Democrat at least once a
week for two weeks.
E.
Exceptions - The following are not required to go to bid:
1. Textbooks, library books, instructional audio-visual materials and other staff
development or classroom instructional supplies are not bid out, but purchased
directly from the publishers or suppliers.
2. Equipment services or supplies for which one vendor has the exclusive rights
to sell, or for which there are no other sources available.
1
Purchases related to Public Construction and Facilities are subject to additional regulations. SCOE must
go out to bid for construction services over $15,000. Construction services include construction,
reconstruction, renovation, repair, improvement, demolition, and painting projects.
11
Budget Development, Budget Transfers and Journal Entries
The budget is a planning guide for the receipt of revenues and the disbursement of
expenditures. Only with responsible planning can the County Office of Education
maintain the integrity of its education programs and the credibility of its expenditures.
The County Office of Education maintains a decentralized system of budgeting, which
means that each budget manager is responsible for the development of department
budget(s) and the subsequent monitoring and update of its revenues and expenditures.
Budget Development
One of a budget manager's responsibilities is to develop program budgets related to
County Office of Education goals and objectives where expenditures do not exceed
revenues.
Budget priorities typically reflect the input of program area advisory committees, affected
staff, parents/guardians, students and other interested parties.
Budget development is accomplished by following the Annual Budget Development
Calendar and Budget Development Guidelines issued by Business Services. Technical
assistance is provided by the Director of Internal Fiscal Services and/or Internal
Accountant.
Budget Monitoring
Budget managers are responsible for monitoring department budgets to ensure maximum
effectiveness in tracking funds and accuracy of fund balances. This process is ongoing
throughout the fiscal year. Budget managers are responsible for the following:
•
Validate entitlements, grants, and local revenue. Entitlements can be found on the
California Department of Education website. Local grants and other revenues
should be verified based on a written Memorandum of Understanding (MOU),
local grant award letters, etc. and should stipulate the purpose of the grant,
restrictions, and reporting requirements.
•
Verify prior year carryover. Internal Fiscal Services will release carryover
amounts after the books are audited; usually in October or November.
•
Update the budget to reflect actual revenue and expenditures. Before initiating a
budget update to cover needed expenditures for an object code that has been fully
expended, the Budget Manager should review amounts that have been
encumbered to that object code to determine if any over-encumbrances exist. The
Purchase Order Change Form may be used to decrease the encumbered amount
12
for a specific PO, thus releasing funds that would otherwise have remained
allocated. Compare budget balances remaining to ensure adequacy of budgets
•
All budget revisions that are greater than $99,999 require Board approval before
they can be posted and released.
•
Compare remaining budget balances to ensure adequacy of budgets.
•
Discuss any discrepancies with the Director of Internal Fiscal Services and/or
Internal Accountant.
Budget Revisions/Transfers and Journal Entries
•
All budget transfers and journal entries go through a department approval process
first and are then reviewed and approved by Internal Fiscal Services.
•
Refer to Escape journal entry or budget transfer procedures for specific guidelines.
•
Review account codes – are the account components (resource, project year, goal,
function, etc.) correct? Refer to account code listings Standardized Account Code
Structure section of these procedures for additional guidance or contact Internal
Fiscal Services for assistance.
•
Enter descriptions that will be meaningful to you and to reviewers.
 Tip: Think of what you would need to know if you were reviewing an entry.
This will save time and effort when reviewing transactions for approval.
 The comment field is limited to 60 characters; the first 25 characters will be
displayed on reports.
 You can enter one description as a summary comment at the top of the
transaction and enter details for each line in the items section description.
 Example: Instead of entering “correct object code”, put in a specific
description of “Qtr3 copy costs fr R0013” or for correcting object codes,
“Corr AT&T repair fr obj 5911 to 5630.”
 Common description abbreviations:
• Universal symbols
=, <, >, -, +, $, etc.
• Correction
Corr
• Transfer
Txr
• Adjustment
Adj
• Reclassification
Rcl
• Journal Entry #
JE#
• Check #
Ck#
• Warrant #
W#
• Purchase Order #
PO#
• Requisition #
Req#
• Invoice #
Inv#
13
•
•
If your journal requires a cash transfer from one fund to another, check the Escape
monthly calendar for “cash transfer deadlines”. Allow ample processing time for
approvals in Escape and for Business Services to process the cash transfer portion of
the journal entry to the County Treasury.
•
Be sure debits and credits are entered correctly for journal entries:
 Revenues & Assets = credit to increase or debit to decrease
 Expenses & Liabilities = debit to increase or credit to decrease.
•
If you need to complete a journal or budget transfer that includes accounts belonging
to other departments (e.g. indirect costs, program transfers, contributions to other
programs, etc.), enter the portion of the journal you have access to and contact the
Director of Internal Fiscal Services or the Internal Accountant to enter and post the
balancing entry.
If you have journals that require immediate processing, contact the Director of Internal
Fiscal Services or the Internal Accountant.
14
Cash Controls
“...Everyone must always be aware of the three components that are required in order
for fraud to occur: motive, opportunity, and access. These three components are known
as the fraud triangle, and all three must be present for fraud to occur. No program or
person is immune to fraud. A person who is honest today can experience change or new
circumstances that may make fraud an option for them tomorrow.
The purpose of internal controls is to protect individuals from situations in which all
elements of the fraud triangle are present. Strong cash controls can limit the opportunity
and access needed to commit fraud and prevent individuals from doing something they
may otherwise have never considered.
If fraud does occur, strong cash controls can also help identify the suspect and help
exclude from suspicion innocent individuals who may be wrongfully accused by the
actual thief. Controls can also provide a documentation trail to quantify the loss and to
limit ongoing losses…” 1
Procedures
1. All cash/checks must be kept in a secure location. Locked cash boxes must be
either placed in a locked filing cabinet or turned into the Business Office to be
placed in the safe each day.
2. All Departments will use receipt books to record receipt of cash and checks for
which an invoice is not being issued. Receipt books will be distributed by
Jennifer Duckhorn in Business Services. Each receipt book will be numbered.
3. To maintain numeric control, Departments will use a shared receipt book.
Receipt books will be numbered and used sequentially.
4. Internal Fiscal Services has a log of all checks and cash received, which includes
receipt numbers and the date the deposit request is received. Receipt numbers
will be checked to determine if receipts are missing.
5. Voided receipts must be included on the Receipt Log, including reason for void.
Yellow copy of voided receipts must be attached to next Deposit Request form.
6. Deposit Request Form must include receipt number, payer name, and amount
received.
1
Excerpt from “Chapter 19 – Cash Controls and Fraud.” Associated Student Body Accounting Manual,
Fraud Prevention Guide and Desk Reference: 189, Fiscal Crisis & Management Assistance Team,
Bakersfield, CA. www.fcmat.org, 2012
15
7. Cash will be counted by the Department and should be verified by a second
Department employee. In addition, cash will be reconciled to receipts. Cash
count will be recorded on currency/coin section of Deposit Request Form. Both
Department employees will sign and date the Deposit Request Form. A Deposit
Request Form, which is an Excel worksheet, is on SCOE’s Website under Forms.
8. The Department must attach an adding machine tape to the yellow receipts and
staple to the Deposit Request Form.
9. Departments should keep copies of Deposit Request Form and yellow receipts for
their files.
10. Deposit Request Form, yellow receipt(s), and cash/checks should be taken to
Business Services at the end of each day.
11. Business Services will verify cash/checks with Department and both parties will
sign/date the Deposit Request Form.
16
CONTRACTS, INDEPENDENT CONSULTANT SERVICES, AND
AGREEMENTS 1
Contracts
♦ Formal contracts between SCOE and another educational institution, entity,
public agency, non-profit or firm must be reviewed by the Deputy Superintendent,
Business or designee.
♦ Contracts may need to be reviewed by legal counsel.
♦ Some State and Federal Contracts require Board or County Superintendent of
Schools approval.
Independent Consultant/Presenter Agreements
♦ If you are contracting with an individual for services and the person is not a
SCOE employee or retiree, the following forms (available on the SCOE website
under “Policies & Forms”) should be used:
 Independent Consultant Checklist is completed for each individual
consultant’s contract.
 Three Contract Options
 Consultant/Presenter Service Agreement.
 Consulting Services Agreement (Services over $1,0000
 Consulting Services Agreement-Services under $1,000
 Consultant agreements must be signed by the Superintendent, Deputy
Superintendents, or Assistant Superintendents.
 Claim for Reimbursement and/or individual consultant’s invoice should be
submitted after services have been completed.
♦ Consultant contracts should be issued for the total amount or the “amount not to
exceed” that will be paid to the consultant over the fiscal year. The consultant
agreement should clearly indicate what is included in the consultant fee.
 Example A: If the consultant agreement is only for the
workshop/presentation, the consultant contract would say “for presentation on
xyz date”. This indicates all expenses are included.
 Example B: If the consultant agreement is for the workshop/presentation and
if mileage, meals, lodging and reimbursement for materials are to be paid
separately, the consultant agreement would state “for presentation on xzy date,
expenses for mileage not to exceed $xx to be paid on consultant Claim for
Reimbursement form with valid documentation”.
 Example C: If the consultant agreement includes deliverables, the department
must review and approve payment based on product or services provided.
♦ A Form 1099 will be issued to the consultant for the entire amount of the
consultant contract; not for the expenses that are separately reimbursed.
♦ If a consultant is producing materials for the workshop, the materials must be
reimbursed as part of the consultant contract.
1
See SCOE website for templates and forms under “Policies & Forms”.
17
♦ You can, if you wish, issue a purchase order directly to the hotel for lodging for a
consultant.
♦ Consultant contracts should not be issued for any individual who routinely
provides services for the County Office. These individuals should be hired
through the payroll process.
♦ If a consultant is an employee of a District, a purchase order should be issued to
that District.
♦ If a SCOE employee is providing a service, the employee will complete a time
card and be paid on a supplemental payroll.
♦ If you contract with an individual whom you know has retired from the STRS or
PERS systems, the individual must be hired through the payroll process. Not
doing so circumvents the reporting of wages and/or hours to the retirement
systems. This creates a potential liability for SCOE.
Out of State Withholding/Non-Resident Withholding Taxes
According to the State of California, if a vendor is an out-of-state non-resident and has
received payments of at least $1,500, SCOE is required to withhold 7% of their invoice.
This withholding is then sent to the State of California to cover the vendor’s State Income
Tax.
State guidelines stipulate:
♦ Payments made to a California non-resident, corporation, or limited liability
partnership, which do not have a permanent place of business in California, are
subject to 7% State Income tax withholding. California Revenue and Taxation
Code Section 18662
♦ Types of income subject to withholding:
 Payments for service provided within the State of California.
 Lease payments for property in California.
 Rents.
 Royalties for property (real or personal) located in California.
♦ A vendor is exempt if they have:
 A California business address.
 If the payment is for goods, materials, and supplies.
 If the payment is for services not performed in the State of California.
 The total payments in a calendar year to the vendor are not greater than
$1,500.
 The vendor is a bank or a banking association.
 The vendor is a tax exempt entity.
Please make certain that all new, non-California resident vendors get a copy of the packet
explaining why we withhold 7% of their invoice and all of the forms they will need to
complete and return. Payments will not be processed until all of the forms are returned to
Business Services.
18
Credit Cards (Cal-Card)
The County Superintendent authorizes the issuance of credit cards to specified
employees. County Office credit card purchases are for official business only and must
comply with established purchasing policies.
Authorized credit card holders shall use discretion when using County Office credit
cards. Whenever possible, purchases made by purchase order shall take precedence over
purchases made by credit card, as the purchase order process allows for preauthorization
to take place.
The County Office uses the State of California’s purchasing card program, Cal-Card.
Through a state Master Service Agreement, U.S. Bank provides the County Office’s Visa
bankcard services. A County Office Cal-Card program administrator administers the CalCard program. The program administrator sets the maximum dollar amount for single
purchases and a total for all purchases made within a given billing cycle. An approver is
assigned to each cardholder.
Each cardholder receives a monthly statement of all purchases made during a billing
cycle. The Business Office-Accounts Payable also receives a monthly report of total
purchases made by all cardholders.
Purpose:
To provide an alternative purchasing mechanism for use in instances when a purchase
order is impractical, non-economical, or not an option.
Issuing a new Cal-Card:
Director of Internal Business Services issues a Cal-Card to employee only after the
following conditions are met:
• Deputy Superintendent, Business Services, approves request
• Spending limits are established
• Approver Form is completed and signed by employee and supervisor.
Employee and Department Responsibility:
• Employee must obtain receipt after each card use and record the detail of
transaction if it is not printed on the receipt.
• When authorized to purchase over the Internet, a copy of the transaction “print
screen” indicating the item(s) purchased and total cost (including tax and
shipping) must be provided.
• When the credit card is used to purchase meals for individuals or groups of
business associates, the receipt must be a detailed receipt along with the charge
slip. The employee must list the names of the individual or business associates
and the purpose of the meeting on the receipt or on an attachment.
• Do not pay service vendors on Cal-Card. A W-9 is required before a service
provider can be paid. Service providers are sent a 1099 at end of the calendar
year.
19
Employee and Department Responsibility (cont.):
• Cal-Cards shall not be used to purchase alcohol or tobacco.
• Cal-Cards are not for personal use.
• If a Cal-Card user charges a personal expense or a disapproved expense on the
Cal-Card, a check reimbursing SCOE must be attached to the Cal-Card statement,
along with a Deposit Request Form.
• Cal-Cards are not intended to by-pass the purchasing system. Whenever possible,
purchases should be made through the purchasing system.
• Statements must be signed and dated by Cardholder and Approver.
• NEW  A Cal-Card Cover Sheet will be required for each Cal-Card statement.
This will facilitate in the processing and reconciliation of Cal-Card statements.
The Cal-Card Cover Sheet Template is located on the SCOE website under
“Policies & Forms”.
• Indicate budget code and the amount to be charged to each account code.
• If your Cal-Card is lost or stolen, contact Cal-Card Customer Service at 1-800344-5696 and Director of Internal Fiscal Services (Mary Downey) at (707) 5242819. SCOE does not give Cal-Card any personal information (e.g. Social
Security Number and Employee ID).
• If you do not receive your Cal-Card statement by the 18th of the month, contact
Mary Downey at 524-2819 to obtain a copy of your statement.
• Cal-Card statements are due in the Business Office-Accounts Payable by the 25th
of each month.
Cal-Cards and Sales Tax
• SCOE is required to pay sales/use tax on all goods purchased.
• Items purchased from out-of-state vendors will have use tax added to the purchase
on the journal entry.
• Tax will be corrected to indicate the correct tax rate for the delivery location on
the journal entry.
20
Human Resources Authorization (HRA) Protocols
 Effective January 1, 2015, the HRA has replaced the paper NOPA – Notice of
Personnel Action form. The HRA or Human Resources Authorizations are
electronic change requests. The HRA is setup with approval paths which include
the initiating department, Human Resources, Position Control and Payroll.
 HRAs must be completed with all approvals by the 10th of each month in order to
meet the payroll processing deadline.
 The HRA is normally generated by the department initiating a change in a
person’s status. If other departments are involved in the change, the form is
forwarded to those departments.
 The department hiring the employee is responsible for including all budget code
information or budget adjustments. An incomplete HRA will slow down the
process. Please review your HRA carefully before submitting.
An HRA is required for all of the following:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Creating or filling a new or existing position
Retirement, resignation, layoff or other separation
Demotion
FTE adjustments
Promotion/Reclassification
Salary Adjustments, including stipends or other special pay
Transfer
Change in work location
Change in total number of paid days
Change in calendar
Budget code changes
New department/division
New job title
New position control number
New supervisor or evaluator
New work phone
Supplemental timesheets
See next page for generic HRA. Additional information is located online in the
ESCAPE Help Manual under “HR/Payroll – HR Authorization [Chapter 5]”.
21
Sonoma County Office of Education
HRA Checklist
HRA - Human Resources Authorization
[Replaces NOPA Effective 1/1/15]
Review HRA Form Protocols to determine if an HRA is required.
Check budget - is there enough money in the budget to cover this
position?
Review account code – are the goal, function, and object codes
correct?
HRAs are due to Payroll by the 10th of the month. Start the HRA
early to avoid overpayments or underpayments of pay.
Is the job title on the salary schedule?
Is the salary on the salary schedule?
Is the FTE on the HRA?
Review HRA samples and ESCAPE online manual – HR/Payroll –
HR Authorizations [Chapter 5].
Did the Department Supervisor approve the HRA?
Need help? Contact Shari Dean, Business Services (x2682) Or IT
Helpdesk (x8324).
Remember that HRA actions
can affect an employee’s paycheck!
23
Fixed Assets
Furniture and equipment expected to last more than one year are called fixed assets.
Fixed assets are tagged and tracked within the Escape financial system. Generally only
furniture and equipment which exceed $500 in value are included in SCOE’s fixed asset
inventory. However, as recommended by SCOE auditors, iPads, Chromebooks, camera,
and other similar electronic items are recorded and tagged for security purposes.
Department fiscal staff has access to declaring items as fixed assets as part of the
purchasing requisition process. Fiscal staff should review department fixed assets on a
yearly basis.
Below is a checklist that explains the process for entering a fixed asset:
Fixed Assets Checklist
Is your item over $500.00, or is it an iPad, Chromebook, or
camera (see above)?
o If yes, you need to “create an asset” under the items tab of
your requisition, Field 4 – Asset Information. Complete the
following;
 Create Asset: yes
 Asset Group: use the pull down menu for the
appropriate choice
 Asset Category: use the pull down menu for the
appropriate choice
Is your object code for your fixed asset correct?
o For an item over $5,000 use object code 6400, if under
$5,000, use object code 4400.
Be sure to receive item(s) in Escape, before submitting
paperwork.
o Purchasing – Receive PO Items
 Fill in the Reference (Purchase Order or Requisition)
Number
 Click on GO
 Click on the item
 Under TASK, click on POST
24
Submit 1 copy of the Fixed Assets Equipment Form (available on
line), along with your requisition for payment to Business
Services.
Business services will return the form, along with a fixed asset tag
for securing on the asset, within 5 business days.
Time to dispose of the asset?
Make a copy of the original Fixed Assets Equipment Form for the
item being disposed.
Fill out the bottom section, Disposal of Item.
Submit the form to Business Services.
Need help? Contact Jennifer Duckhorn, Business Services
(x2625)
25
Inter-Department Charges
Expenditures such as graphics, vehicle use, workshop fees or library service, are internal
SCOE transactions. The charges are made to the using program on a periodic basis via
a 57xx object code. It is the budget manager’s responsibility to insure that these internal
charges do not exceed fund availability.
Internal SCOE charges are those charges that are originated by one department and are
charged to another department within SCOE. Usually the department receiving the credit
initiates the top section of Inter-department billing request. The debits and credits arising
out of these transactions are charged and credited to a 57xx object code for those listed
below:
Print Shop
5712
AV Services
5716
Materials Production Center
5717
Technology Services
5718
Lost Books
5722
Fingerprinting
5723
Workshop Fees
5725
Fleet Operations
5730
Maintenance
5732
Safety Repairs
5735
Copier Machines
5740
Copier Maintenance
5745
Direct Charges
5746
Exceptions: Fund 12 (Child Development Fund) – Use object code 5750
Fund 15 (School & College Legal Services)
Within each department or program, expenses should be charged to the correct program
or grant. The 57xx object codes are not intended to be used to move expenses within a
single department or program from one area or one grant to another where the expense
should have been correctly charged. The 57xx objects codes are intended to be used for
expense transfers from/to different departments.
The actual object code originally charged should be used when transferring expenses or a
revenue contribution (object code 89xx) should be used for one program to support the
expenses of the other program.
UTILITIES – Phone, Gas, Electricity, Water & Sewer
Departments pay for utilities are charged to off-site locations, where applicable.
Purchase orders are not required for gas & electricity, telephone, water and sewer, etc.
Approval of the Deputy Superintendent, Business is required for the installation of new
equipment and/or utility service. The requesting department may be charged for the
installation.
26
Payroll
This section provides essential tips for ensuring that employees are paid timely and
accurately. Also see section on HRA [Human Resource Authorization]
General Information:
•
•
All earnings must tie to a current salary schedule.
All employees must be cleared through the Human Resources Department before
they physically start working for your department.
Regular Payroll:
•
Changes in employee status, hours of work, terminations, resignations, calendar
adjustments, and any changes affecting pay, the HRA must be completed and
approved by the 10th of each month. Payroll staff must have all approved changes
by the 15th of the month, in order for the change to be processed in the current
month.
Supplemental Payroll:
•
•
•
•
•
•
An HRA [formerly NOPA] for supplemental time must be approved and received
by payroll staff before the timesheet is processed. The HRA [formerly NOPA]
must include information regarding the length of time the HRA is authorized, rate
of pay based on a salary schedule, budget, and type of work to be completed.
Approved supplemental timesheets must be in the Veritime time-card reporting
system by the first business day of the month in order to meet the supplemental
payroll processing deadline. Late supplemental timesheets will be processed if
time allows.
Be sure that timesheets submitted through the Veritime time-card reporting
system are approved and reflect the correct number of hours worked, pay rate
based on a salary schedule, and budget code.
Timesheets need to be submitted each month for the work completed in that
month. Retirement penalties are assessed by PERS and STRS for late reporting.
Do not include master or doctorate stipends in the hourly rate for certificated
employees; however, be sure to include this information on the HRA.
If you are submitting a paper timesheet, it must be the original timesheet, not a
copy.
27
Hiring Retirees:
•
•
•
•
•
•
•
•
Effective 7/1/2013, if a SCOE retiree returns to work in the same classification as
the position they retired from, the retiree should be paid at the same range and
step at which they retired on the current salary schedule.
Retired personnel shall normally be paid on the first step of the hiring step of the
salary schedule of the class to which assigned, but may be paid on a higher step
upon the recommendation of the appointing authority, but in no case will the
compensation be at a rate other than the rate paid to a regular employee in that
class. (Merit Rule 60.600.2B-classified)
PERS Retirees can be hired for a temporary assignment during a defined
administrative emergency or if the retiree has special skills. Otherwise, there is a
180-day waiting period from the date of retirement. In addition, the work must
not exceed 960 hours per fiscal year.
STRS retirees can earn up to $40,173 for the 2014-15 fiscal year.
Retirees must have a bonafide separation from the district.
SCOE cannot hire a retired annuitant who has received unemployment insurance
payments within the previous 12 months as a retired annuitant.
Retirees who retired under a public Agency Retirement Services Agreement
(PARS) are not eligible for rehire.
Check with Human Resources regarding additional requirements pertaining to
retirees.
Holidays:
If your department will be closed for a holiday break, conference, or meeting, etc. on a
payday, please contact Payroll in Business Services in advance to make arrangements for
the handling of your department payroll checks.
Site Check Listing (Pay 19a)
Please review the Site Check Listing, which is attached to department checks, to make
sure that all employees are listed. If there are errors or changes that need to be made,
indicate on the Site Check Listing form. All Site Check Listing forms must be signed,
dated, and returned to Business Services.
28
Purchasing Process and Accounts Payable
Purchase Requisitions
 There are several types of purchase requisitions:
• Blanket Purchase Order – Multiple payments to a vendor that you use throughout
the year and have a set amount encumbered.
• PO with Receiving – Payments to vendors for items purchased that are either
fixed assets or will be recorded as received (bulk purchases).
• PO without Receiving – Payments to vendors for services or goods that will not
be recorded as fixed assets.
• Direct Payments – Payments to vendors that do not require a purchase order (e.g.
AT&T, Copier Contracts). A Direct Pay Requisition does not print a Purchase
Order.
• Reimbursements

Tip: Always review the REMIT TO address when preparing a requisition and
recheck the invoice against the requisition before submitting the invoice for
payment.

New Vendor and Form W9 (Request for Taxpayer Identification Number and
Certification)
• Contact Yumi Bryan, Business Services, at x2956 or [email protected] to send
out a Form W9 to setup a new vendor.
• An updated W9 is required for the following:
• Change in Vendor Name
• Change in Vendor Address
• TIN (Taxpayer Identification Number) Change

Fixed Assets are expected to have a useful life of one or more years. See section in
this Manual on Fixed Assets for additional instructions. Use object code 4400 when a
single item (e.g. chair) exceeds $500, including shipping and tax. IPads,
Chromebooks, camera, and other similar electronic items are recorded and tagged for
security purposes, even though the cost may be less than $500 per item. Items for
which the single value or combined value exceeds $5,000 are charged to object 6xxx.

Submit a Purchase Order Change Request Form:
• If the invoice total has changed more than 10%.
• If you need to increase, decrease or close a purchase order requisition. You
can also write “Partial Pay” or “Final Payment-Close Requisition” on the
requisition when you submit the invoice for payment.
29

Department Approval – Requisitions are not electronically transmitted to Business
Services until the Department approval has been completed. After the Department
approval has been completed, requisitions are reviewed by Internal Fiscal Services
staff and approved by the Director of Internal Business Services or Accountant for
Internal Business Services.

Tip: Whatever you put on the comment line prints on the check!

Tip: Message Before and Message After on Requisitions – On the items tab you
can add a message before/after listing items/services to be purchased. You can
include messages such as, “For questions, contact Susie Smith at 524-1234” or “Do
Not Mail Check”, or “Items must be delivered on or before June 30th”.
Invoices and Making Payments
 The date of your purchase order or requisition should be before the date of the
invoice. This practice supports good audit controls and ensures that departments are
not purchasing services or goods without appropriate approval.

Payments are only made from original invoices or receipts. Payments cannot be
made from statements or packing slips. If the original invoice is lost, request a
duplicate original or write “Original Invoice Lost-Duplicate Original”. Make sure
that the original invoice has not already been paid!

Departments must verify the following before submitting an invoice for payment:
• Correct Item(s) or Services provided
• Quantity Received or Service Hours
• Price
• Sales Tax Rate for purchases.
• Tip: If the sales tax rate for the delivery location is incorrect or the invoice
does not match the purchase order or requisition, call the vendor and request
a revised invoice.

If the invoice is correct and the order is complete, the Department forwards the
following to Business Services-Accounts Payable:
• Original Invoice, with department approval (date/signature).
• Copy of Purchase Order or Requisition, signed and dated
• Additional copy of attachment to the check.
• Tip: Remember the Department Approval Signature.

If the invoice does not match the purchase order or requisition and the department
agrees with the invoice:
• The department should make any minor changes or additions that are necessary
on the copies of the purchase order, initial, date and submit to Business ServicesAccounts Payable.
30

Partial Payments - If a partial order and an invoice for the partial order are received, a
partial payment should be made. The department should indicate on the purchase
order or requisition, “Partial Payment” or “Partial Payment-Do not close requisition”.

Requisitions must be in “Ready for Payment” status before they can be entered into
Accounts Payable (APY). Requisitions are “Ready for Payment” after receiving all
approvals. Purchase Orders with receiving are “Ready for Payment” when the goods
are received in ESCAPE.

If you have special requests, such as DO NOT MAIL CHECK, highlight your request
above the approval signature on the purchase order or requisition. Be sure to provide
contact information for check pickup.

Specify amount split of invoice total between budget codes on Requisition, if
applicable.

Requisitions for reimbursements should include detailed reimbursement information
and must include receipts. Receipts must be reviewed for adherence to SCOE
policies.

Sales tax is based on delivery location. SCOE’s sales tax rate is 8.25% for the
Skylane Blvd. address.

Only current charges are paid on recurring bills. If there is a past due amount,
research previous bills and submit separately.

Independent Contractors & Vendors – See section on Consultant Services and
Contracts. Refer to http://www.scoe.org/vendors.html for information and forms.

Please allow 10 business days to process payment from the date submitted to
Accounts Payable (Accounts Payable cut off time is noon on Tuesday and Thursday).
Indicate “Rush” with a red tag or post-it if your payment needs to be expedited.
Remind vendors that payments can take 30-45 days from the date the invoice is
received at SCOE.

Vendors who have not received payment within 45 days, should contact the
Department or Accounts Payable (524-2647) or Director of Internal Fiscal
Services (524-2819).
31
Travel Advances & Travel Claims

Travel Advances will be paid 2-3 weeks before conference/event date.

Employees must turn in a reconciliation of their Travel Advance, which calculates if
the employee owes SCOE a refund or is owed additional travel reimbursement.

Travel Claims and Travel Advances must be approved, signed, and dated by
department director or someone with signing authority.

Itemized receipts are required, except for bridge tolls and parking meters. Bridge
tolls and parking meters can be self-reported, if receipts are not available.

Meal reimbursement must not exceed allowed amount. Effective 1/1/2015, meal
reimbursement rates are as follows:
• Breakfast $12
• Lunch $18
• Dinner $36

Alcohol is not reimbursable

Travel claims should be submitted on a monthly basis with itemized receipts attached.

Lodging within Sonoma County is not reimbursable.

Travel claims are for SCOE employees only. Non-SCOE employees are reimbursed
through requisitions.

Travel claims must be in ink and should only include travel-related costs.

Copy of driver’s license and auto insurance must be provided on an annual basis.

Mileage and Parking Reimbursement is charged to object code 5201. Conference
expenses, including mileage, are charge to object code 5202.

For additional details, see Board Policy BP3350 and Business Services memo on
“Reminders – Travel Policies and Procedures”.
32
APPENDIX
GLOSSARIES OF ACRONYMS AND
BUDGET TERMS
33
Acronyms
AB ....................... Assembly Bill
ACA ..................... Assembly Concurrent Amendment or Affordable Care Act (also listed as PPACA)
ACR ..................... Assembly Concurrent Resolution
ACSA .................. Association of California School Administrators
ADA ..................... Average Daily Attendance
AFSCME ............. American Federation of State, County, and Municipal Employees
AMO .................... Annual Measurable Objective
AP ....................... Advanced Placement
API ...................... Academic Performance Index
ARRA .................. American Recovery and Reinvestment Act
ASAM .................. Alternative Schools Accountability Model
ASCC .................. Activity Supervisor Clearance Certificate
ASES ................... After School Education and Safety Program
AU ....................... Administrative Unit of a SELPA
AV ....................... Assessed Value
AYP ..................... Adequate Yearly Progress
BCLAD ................ Bilingual, Crosscultural, Language, and Academic Development
BRL ..................... Base Revenue Limit
BTSA ................... Beginning Teacher Support and Assessment
CADS .................. Consolidated Application Data System
CAHSEE.............. California High School Exit Examination
CALPADS ........... California Longitudinal Pupil Achievement Data System
CalPERS ............. California Public Employees’ Retirement System
CalSTRS ............. California State Teachers Retirement System
CALTIDES........... California Longitudinal Teacher Integrated Data Education System
CalWORKs.......... California Work Opportunity and Responsibility to Kids
CAPA .................. California Alternate Performance Assessment
CARS .................. Consolidated Application and Reporting System
CASBO................ California Association of School Business Officials
CASEMIS ............ California Special Education Management Information System
CASH .................. Coalition for Adequate School Housing
CAT/6 .................. California Achievement Tests, Sixth Edition Survey
CBA ..................... Collective Bargaining Agreement
CBEDS ................ California Basic Educational Data System
CBEST ................ California Basic Education Skills Test
CCR ..................... California Code of Regulations (Title 5) or Coordinated Compliance Review
CCSESA.............. California County Superintendents Educational Services Association
CCSS................... Common Core State Standards
© 2013 School Services of California, Inc.
CDE ..................... California Department of Education
CELDT................. California English Language Development Test
CFR ..................... Code of Federal Regulations
CFT...................... California Federation of Teachers
CLAD................... Crosscultural, Language, and Academic Development
CMIS.................... Compliance Monitoring, Interventions, and Sanctions
CNIPS.................. Child Nutrition Information Payment System
COE ..................... County Office of Education
COLA .................. Cost-of-Living Adjustment
CPI ...................... Consumer Price Index
CPR ..................... California Performance Review
CSAM .................. California School Accounting Manual
CSBA .................. California School Boards Association
CSEA................... California School Employees Association
CSET ................... California Subject Examination for Teachers
CSIS .................... California School Information Studies
CSR ..................... Class-Size Reduction or Comprehensive School Reform
CST ..................... California Standards Test
CSTP ................... California Standards for the Teaching Profession
CTA ..................... California Teachers Association
CTC ..................... Commission on Teacher Credentialing
CTE ..................... Career Technical Education
DAC ..................... District Advisory Committee
DAIT .................... District Assistance and Intervention Team
DGS ..................... Department of General Services
DIS ...................... Designated Instruction and Services
DOF ..................... Department of Finance
DSA ..................... Division of the State Architect
DSS ..................... Department of Social Services
EAAP................... Education Audit Appeals Panel
EC ....................... Education Code
EDGAR................ Education Department General Administrative Regulation
EIA ...................... Economic Impact Aid
EL ........................ English Learner (replaces ELL, LEP)
ELA ..................... English Language Arts
ELAC ................... English Language Advisory Committee
ELAP ................... English Language Acquisition Program
ERAF ................... Education Revenue Augmentation Fund
ERP ..................... Economic Recovery Payment
ESEA ................... Elementary and Secondary Education Act
ESL...................... English as a Second Language
© 2013 School Services of California, Inc.
ESY ..................... Extended School Year
FAPE ................... Free and Appropriate Public Education
FCMAT ................ Fiscal Crisis & Management Assistance Team
FERPA ................ Family Educational Rights and Privacy Act
FPM ..................... Federal Program Monitoring
F/RPM ................. Free/Reduced-Price Meals
FTE ...................... Full-Time Equivalent
GAAP .................. Generally Accepted Accounting Principles
GASB .................. Governmental Accounting Standards Board
GATE................... Gifted and Talented Education
GDP ..................... Gross Domestic Product
GO ....................... General Obligation (Bond)
GPA ..................... Governor’s Performance Award Program
HOUSSE ............. High Objective Uniform State Standard of Evaluation
HQT ..................... Highly Qualified Teacher
HRA ..................... Health Reimbursement Arrangement
HSA ..................... Health Savings Account
IASA .................... Improving America’s Schools Act
IDEA .................... Individuals with Disabilities Education Act
IEP ....................... Individualized Education Program
IHSS .................... In-Home Support Services
II/USP .................. Immediate Intervention/Underperforming Schools Program
IMFRP ................. Instructional Materials Funding Realignment Program
JPA...................... Joint Powers Agreement or Joint Powers Authority
LAIF..................... Local Agency Investment Fund
LAO ..................... Legislative Analyst’s Office
LCAP ................... Local Control Accountability Plan
LCFF ................... Local Control Funding Formula
LCI ....................... Licensed Children’s Institution (often used as a generic term to also encompass foster
family homes and residential medical facilities)
LEA ..................... Local Educational Agency
LEP...................... Limited English Proficient
MEP ..................... Migrant Education Program
MOU .................... Memorandum of Understanding
MTYRE ................ Multi-Track Year-Round Education
MYP ..................... Multiyear Projection
NAEP................... National Assessment of Educational Progress
NCES................... National Center for Education Statistics
NCLB................... No Child Left Behind
NPS/A.................. Nonpublic School/Agency
NSS ..................... Necessary Small School
© 2013 School Services of California, Inc.
OMB .................... Office of Management and Budget
OPEB .................. Other Postemployment Benefits
OPSC .................. Office of Public School Construction
P-1 ....................... First Principal (Apportionment)
P-2 ....................... Second Principal (Apportionment)
PAR ..................... Peer Assistance and Review
PCA ..................... Project Cost Account
PEPRA ................ Public Employees’ Pension Reform Act
PERB................... Public Employment Relations Board
PI ......................... Program Improvement
PL ........................ Public Law (federal law)
PL 81-874 ............ Public Law 81-874 (Federal Impact Aid)
PMIA.................... Pooled Money Investment Account
PMIB.................... Pooled Money Investment Board
PPACA ................ Patient Protection and Affordable Care Act
PSAA................... Public Schools Accountability Act
PTA ..................... Parent Teachers Association
QEIA .................... Quality Education Investment Act
QSCB .................. Quality School Construction Bonds
QZAB .................. Quality Zone Academy Bond
RDA ..................... Redevelopment Agency
RFA ..................... Request for Application
ROC/P ................. Regional Occupational Center/Program
RRMA .................. Routine Restricted Maintenance Account
RSDSS ................ Regional System of District and School Support
RSP ..................... Resource Specialist Program
RTI ....................... Response to Intervention
RTTT ................... Race to the Top
S4 ........................ Statewide System of School Support
SAB ..................... State Allocation Board
SACS................... Standardized Account Code Structure
SAIT .................... School Assistance and Intervention Team
SARB .................. School Attendance Review Board
SARC .................. School Accountability Report Card
SAT-9 .................. Stanford Achievement Test, Ninth Edition, Form T
SB ....................... Senate Bill
SBE ..................... State Board of Education
SCA ..................... Senate Constitutional Amendment
SCO ..................... State Controller’s Office
SCR ..................... Senate Constitutional Resolution
SDC ..................... Special Day Class
© 2013 School Services of California, Inc.
SEA ..................... State Education Agency
SED ..................... Severely Emotionally Disturbed
SEIU .................... Service Employees International Union
SELPA................. Special Education Local Plan Area
SERAF ................ Supplemental Educational Revenue Augmentation Fund
SES ..................... Socioeconomic Status
SFID .................... School Facility Improvement District
SFSD ................... School Fiscal Services Division of CDE
SFSF ................... State Fiscal Stabilization Fund
SIG ...................... School Improvement Grant
SIP ....................... School Improvement Program
SLIBG.................. School and Library Improvement Block Grant
SPI ....................... Superintendent of Public Instruction
SPSA ................... Single Plan for Student Achievement
SSI/SSP............... Supplement Security Income/State Supplementary Payment
SST...................... Student Study Team; also Student Success Team
STAR ................... Standardized Testing and Reporting
SWP .................... Schoolwide Program
TANF ................... Temporary Assistance for Needy Families
TAS ..................... Targeted Assistance School
TRANs................. Tax and Revenue Anticipation Notes
TK ........................ Transitional Kindergarten
© 2013 School Services of California, Inc.
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JOB NO. 77801-756
Glossary of Budget Terms
The following budgetary terms are used frequently
throughout the Governor’s Budget, the Governor’s
Budget Summary and the annual Budget (Appropriations) Bill. Definitions are provided for terminology which is common to all publications. For definitions of terms unique to a specific program area,
please refer to the individual budget presentation
of interest.
Administration Program:
The general program name used by departments
for an accounting of central management costs
such as the Director’s Office, Legal Office, Personnel Office, Accounting and Business Services functions that generally serve the whole department,
i.e., indirect or overhead costs.
‘‘Administration-distributed’’ is the general program name for the distribution of indirect costs to
the direct program activities of a department. In
most departments, all administrative costs are distributed to other programs.
Allocation:
A distribution of funds, or an expenditure limit established for an organizational unit or function.
Appropriation:
An authorization from a specific fund to a specific
agency or program to make expenditures/incur
obligations for a specified purpose and period of
time. The Budget Act contains many appropriations, or items. These appropriation items are limited
to one year, unless otherwise specified. Appropriations are made by the Legislature in the annual
Budget Act and in other legislation. Continuous
appropriations (see definition below) can be provided for by legislation or the California Constitution.
Augmentation:
An increase to an appropriation as provided by
various control sections, Budget Bill language, or
legislation.
Authorized Positions:
Those ongoing positions approved in the final budget of the preceding year less positions abolished
because of continued, extended vacancy. The
detail of authorized positions by classification is
published in the Salaries and Wages Supplement
for state organizations. Changes in authorized positions are listed following each department’s bud-
Appendix 2
get presentation in the Governor’s Budget. (See
Proposed New Positions.)
Balance Available:
Generally, the portion of a fund balance which is
available for appropriation. It is the excess of assets
of a fund over its liabilities and reserves; or commonly called amount available for appropriation. It
is also the unobligated balance of an appropriation.
Baseline Budget:
A baseline budget reflects the anticipated costs of
carrying out the current level of service or activities
as authorized by the Legislature. It may include an
adjustment for cost increases, but does not include
changes in level of service over that authorized by
the Legislature.
Budget, Program/Traditional:
A plan of operation for a specific period of time
expressed in financial terms. A program budget
expresses the operating plan in terms of the costs of
activities to be undertaken to achieve specific
goals and objectives. A traditional budget expresses the plan in terms of the costs of the goods
or services to be used to perform specific functions.
The Governor’s Budget is primarily a program budget. However, a summary of proposed expenditures for goods and services (Summary by Object) is
included for State Operations.
Budget Bill/Act:
The initial Budget Bill is prepared by the Department
of Finance and is submitted to the Legislature in
January accompanying the Governor’s Budget. It
is the Governor’s proposal for spending authorization for the subsequent fiscal year. The Constitution
requires the Legislature to pass the Budget Bill and
forward it by June 15 to the Governor for signature.
After signature by the Governor, the Budget Bill
becomes the Budget Act. The Budget Act is the
main legal authority to spend or obligate funds.
Budget Change Proposal (BCP):
A BCP is a proposal to change the level of service
or funding sources for activities authorized by the
Legislature, or to propose new program activities
not currently authorized.
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JOB NO. 77801-756
Budget Year (BY):
The next fiscal year beginning July 1 and ending
June 30 for which the Governor’s Budget is submitted. The year following the current fiscal year.
Capital Outlay (CO):
The expenditure of funds to acquire land or pay the
cost of planning and construction of new buildings,
or additions to and modification of existing buildings, and the equipment which is related to such
construction.
Carryover Appropriations:
The balance of appropriations available for expenditure in years subsequent to the year of enactment.
amount is required for the purpose as determined
by formula—such as school apportionments.
Control Sections, Budget Act:
The Budget Act is divided into sections. Section 1.00
establishes a citation for the legislation. Section 1.50
provides a description of the format of the act.
Section 2.00 contains the itemized appropriations.
Sections 4.00 through 99.50 are general sections,
also referred to as control sections, which generally
provide additional authorizations or place additional restrictions on one or more of the itemized
appropriations contained in Section 2.00.
Cost of Living Adjustments (COLAs)
Statutory/Discretionary:
A grouping of related objects of expenditure
(goods or services), such as Personal Services, Operating Expenses and Equipment, and Special
Items of Expense.
Increases provided in state-funded programs
which include periodic adjustments predetermined
in state law (statutory), e.g., K–12 education apportionments; and adjustments which may be established at optional levels (discretionary) by the Legislature each year.
Changes in Authorized Positions:
Current Year (CY):
A schedule included in each budget presentation
in the Governor’s Budget which reflects personnel
staffing changes made subsequent to the adoption of the current year budget (transfers, positions
established and selected reclassifications). It also
includes proposed new positions and reductions of
positions for the budget year.
A term designating the operations of the present
fiscal period, as opposed to the past or future
periods (i.e., the time period we are in now). For the
State, the fiscal year begins July 1 and ends the
following June 30.
Category:
Deficiency:
A classification identifying the purpose of the expenditures. (See State Operations, Local Assistance
or Capital Outlay.)
A lack or shortage of (1) money in a fund,
(2) expenditure authority due to an insufficient
appropriation or (3) expenditure authority due to a
cash problem, e.g., reimbursements not received
on a timely basis.
Codes, Uniform:
Encumbrance:
A set of codes, used in all major fiscal systems of
California state government. These codes identify
organizations, programs, funds, appropriation
structures, receipts and line-item objects of expenditure. The Uniform Codes Manual, published by
the Department of Finance, lists all such uniform
codes. (See Section 1.50 of the Budget Act for an
explanation of the codes used for Budget Act
appropriation items.)
An obligation placed on an appropriation to pay
for goods or services which have been ordered by
means of contracts, salary commitments, etc., but
not yet received.
Character of Expenditure:
Continuous Appropriation:
Amount, specific or estimated, available each
year under a permanent constitutional or statutory
expenditure authorization which exists from year to
year without further legislative action. The amount
available may be a specific, recurring sum each
year; all or a specified portion of the proceeds of
specified revenues which have been dedicated
permanently to a certain purpose; or whatver
Expenditure:
Generally, this term designates the amount of an
appropriation used for goods and services whether
paid or unpaid, including expenses, provisions for
debt retirement not reported as a liability of the
fund from which retired, and capital outlays where
the accounts are kept on an accrual basis or a
modified accrual basis. Where the accounts are
kept on a cash basis, the term designates only
actual cash disbursements.
Enrollment, Caseload, & Population (ECP):
Adjustments that occur due to increases/
decreases in enrollment for the educational seg-
Appendix 3
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JOB NO. 77801-756
ments, caseload adjustments for programs such as
Medi-Cal and welfare programs, and population
adjustments for state hospitals and youth and correctional facilities.
Federal Funds (FF):
In state budget usage, this term describes all funds
received directly from an agency of the federal
government but not those received through other
state departments. Generally, state departments
must initially deposit such federal funds in the Federal Trust Fund, a fund in the State Treasury.
Final Budget:
The final budget is the Governor’s Budget as
amended by action taken on the Budget Bill. A
Final Change Book is published by the Department
of Finance after enactment of the Budget Act to
reflect the changes made by the Legislature in their
review of the Budget Bill and by the Governor by
power of line item veto. It includes a detailed list of
changes by item number.
Finance Letters:
Proposals made by the Director of Finance to the
chairpersons of the committees in each house of
the Legislature which consider appropriations to
amend the Budget Bill and Governor’s Budget from
that submitted January 10 to reflect a revised plan
of expenditure for the Current or Budget Year.
Fiscal Year (FY):
A 12-month state accounting period which varies
from the calendar year and the federal fiscal year.
In California State government, the fiscal year runs
from July 1 through the following June 30. It is the
period during which obligations are incurred, encumbrances are made and appropriations are
expended. The Governor’s Budget presents three
years of detailed fiscal data for the past, current
and budget years.
The state fiscal year is often referenced by the first
calendar year of the fiscal year, e.g., ‘‘’97’’ or
‘‘1997’’ means the 1997–98 fiscal year. By contrast,
the federal fiscal year is referenced by the last
calendar year of the fiscal year, e.g., ‘‘’98’’ or
‘‘1998’’ means the 1997–98 fiscal year, and lasts
from October 1, 1997 through September 30, 1998.
assets of a fund may also be placed into separate
accounts to provide for limitations on specified
fund income or expenditures.
(See ‘‘Description of Fund Classifications in State
Treasury,’’ which follows in this volume.)
Fund Balance:
Excess of the assets of a fund over its liabilities. (See
‘‘Balance Available.’’)
Fund Condition Statement:
A statement included in the Governor’s Budget for
the General Fund, special funds, special accounts
in the General Fund, and selected bond funds and
nongovernmental cost funds to disclose beginning
reserves, revenues and transfers, expenditures,
fund balance, and ending reserves.
General Fund (GF):
The General Fund is the predominant fund for
financing state government programs. It is used to
account for revenues which are not specifically
designated to be accounted for by any other fund.
The primary sources of revenue for the General
Fund are the personal income tax, sales tax and
bank and corporation taxes. A complete itemization of the revenue sources are listed in Summary
Schedule 8. The General Fund is used as the major
funding source for education (K–12 and higher
education), health and welfare programs, youth
and adult correctional programs and tax relief.
Summary Schedule 9 provides a listing of expenditures for the General Fund.
Intraschedule Transfer:
A control section of the Budget Act authorizes the
Department of Finance to augment or reduce any
program, project, or function by transfer from any
other program, or project or function within the
same appropriation.
Generally, transfers cannot exceed, in the aggregate, 20 percent of the amount scheduled. Lower
limits exist for appropriations which exceed
$2,000,000.
Item:
(See ‘‘Appropriation.’’)
Fund:
Governmental Cost Funds:
A legal entity that provides for the segregation of
moneys or other resources in the State Treasury for
specific activities or obligations in accordance with
specific restrictions or limitations. A separate set of
accounts must be maintained for each fund to
show its assets, liabilities, reserves and fund balance, as well as its income and expenditures. The
(See ‘‘Special Funds.’’)
Appendix 4
Limited-Term Positions:
A limited-term position is any position which has
been authorized for a specific length of time with a
set termination date. Limited-term positions may be
authorized during the budget enactment process
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JOB NO. 77801-756
or in transactions approved by the Department of
Finance.
for half of a year would result in an expenditure of
0.5 personnel years.
Line-Item:
Positions:
(See ‘‘Objects.’’)
(See ‘‘Authorized Positions.’’)
Local Assistance:
Programs:
Expenditures made for the support of local government activities.
The activities of an organization grouped on the
basis of common objectives. Programs are comprised of elements, which can be further divided
into components and tasks (the lowest defined
program activity).
Local Mandates:
(See ‘‘State-Mandated Local Program.’’)
May Revision:
An annual update to the Governor’s proposed
January budget containing revised General Fund
revenues, and specified expenditures for the Governor’s Budget. The Department of Finance is required to submit its May Revision to the Legislature
by May 14.
Merit Salary Adjustment:
A cost factor resulting from the periodic increase in
salaries paid to personnel occupying authorized
positions. Personnel generally receive a salary adjustment of 5 percent per year to recognize proficiency in the work performed up to the upper
salary limit of the classification.
Minor Capital Outlay:
Minor Capital Outlay consists of construction
projects or equipment acquired to complete a
construction project estimated to cost less than
$250,000.
Objects (line-items):
A subclassification of expenditures based on type
of goods or services. For example, the Personal
Services category includes the objects of Salaries
and Wages and Staff Benefits. These may be further
subdivided into line items such as State Employees’
Retirement, Workers’ Compensation, etc. Objects
do not reflect a function or purpose to be served by
the expenditure. A Summary by Object is provided
for each department’s budget in the Governor’s
Budget for State Operations and Local Assistance,
where applicable. The Department of Finance
publishes a Uniform Codes Manual which reflects
the standard line-item objects of expenditure.
Past Year (PY):
The fiscal year just completed. (See Fiscal Year.)
Personnel Years:
The actual or estimated portion of a position expended for the performance of work. For example,
a full-time position which was filled by an employee
Proposed New Positions:
A request for an authorization for the employment
of additional people for the performance of work.
Proposed new positions may be for limited time
periods (limited-term) and for full or less than fulltime. Proposed new positions may be for an authorization sufficient to employ one person, or for a
sum of funds (blanket) from which several people
may be employed.
Proposition 98:
An initiative passed in the November 1988, and
amended in the June 1990, election which provides a minimum funding guarantee for school
districts, community college districts, and other
state agencies that provide direct elementary and
secondary instructional programs for Kindergarten
through grade 14 (K–14) beginning with fiscal year
1988–89. Also used to refer to any expenditures
which fulfill the guarantee.
Reappropriation:
The extension of the availability of an appropriation
for expenditure beyond its set termination date,
usually for the same purpose. Reappropriations are
usually authorized by the Legislature for one year
extensions at a time.
Receipts:
Describes an increase in the assets of a fund including revenues as well as transfers from other funds,
federal receipts and fund reimbursements.
Reconciliation With Appropriations:
A statement in each budget presentation which
sets forth the source and amount of appropriations,
by fund, available to the department and the
disposition of such appropriated funds. Statements
are presented by fund for each character of expenditure, i.e., State Operations, Local Assistance
and Capital Outlay.
Reimbursements:
Amount received as a repayment of the cost of
work, or service performed, or of other expendi-
Appendix 5
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JOB NO. 77801-756
tures made for or on behalf of another governmental unit or department. Reimbursements represent
the recovery of an expenditure. Reimbursements
are available for expenditure in accordance with
the budgeted amount (scheduled in an appropriation).
Reserve:
An amount set aside in a fund balance to provide
for expenditures from the unencumbered balances
of continuing appropriations, economic uncertainties, future apportionments, pending salary or price
increase appropriations and appropriations for
capital outlay projects.
Revenue:
The addition of cash or other current assets of
governmental costs funds (receipts) which do not
increase any liability or reserve and do not represent the recovery of an expenditure, i.e., reimbursements. Generally, revenue is derived from taxes,
licenses and fees or investment earnings. Revenues
are deposited in a fund for future appropriation.
Reversion:
The return of the unused portion of an appropriation to the fund from which the appropriation was
made. The undisbursed portion of an appropriation
reverts two years (four years for federal funds) after
the last day of availability for encumbrance. The
Budget Act often provides for the reversion of
unused portions of appropriations when such reversion is to be made prior to the statutory limit.
Salary Savings:
Salary savings reflects personnel cost savings resulting from vacancies and downward reclassifications
as a result of turnover of employees. The amount of
budgeted salary savings is an estimate generally
based on past experience.
funds. Revenues, expenditures and the condition of
Special Funds are summarized in Schedules 8, 9
and 10 in the Governor’s Budget Summary.
Staff Benefits:
An object of expenditure for the state costs of
contributions for employees’ retirement, OASDI,
health and welfare benefits, workers’ compensation, unemployment insurance, industrial disability
leave benefits and nonindustrial disability leave
benefits.
State Appropriations Limit (SAL):
The State Appropriations Limit is defined in Section 8
of Article XIII B of the California Constitution. It was
enacted by the passage of Proposition 4 at the
November 6, 1979, general election. This initiative
imposed a limit on the annual growth in the level of
certain appropriations from tax proceeds. The
growth in the appropriations limit is calculated
using the prior year’s limit, adjusted for changes in
the cost of living and the change in population.
Other adjustments may be made for such reasons
as the transfer of services from one governmental
entity to another.
State-Mandated Local Program:
State reimbursements to local governments for the
cost of activities required by legislative and executive acts. This requirement was established by
Chapter 1406, Statutes of 1972 (SB 90) and further
ratified by the adoption of Proposition 4 (a constitutional amendment) at the November 6, 1979,
general election. (See ‘‘Governor’s Budget: 8885
Commission on State Mandates.’’)
State Operations:
Expenditures for the support of state government,
exclusive of capital outlay and expenditures for
local government activities.
Special Fund for Economic Uncertainties:
Summary by Object:
Statutes and the control sections of the Budget Act
provide for the establishment of a Special Fund for
Economic Uncertainties in the General Fund and a
reserve for economic uncertainties in each special
fund to provide for emergency situations.
A summary of actual past year and estimated
current and budget year expenditures for goods
and services for each organization presented for
State Operations, Local Assistance and Capital
Outlay expenditures.
Special Funds:
Summary of Program Requirements:
Special Funds is a generic term used for ‘‘governmental cost funds’’ other than the General Fund.
Governmental cost funds generally are commonly
defined as those funds used to account for revenues from taxes, licenses and fees where the use
of such revenues is restricted by law for particular
functions or activities of government. Examples of
Special Funds are the transportation funds, fish and
game funds and the professions and vocations
At the front of each departmental budget is a
Summary of Program Requirements. It presents the
various departmental programs by title, dollar totals, personnel years, and source of funds for the
past, current and budget years.
Appendix 6
Summary Schedules:
The Governor’s Budget Summary includes schedules which summarize state revenues, expenditures
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JOB NO. 77801-756
and other fiscal and personnel data for the past,
current and budget years.
Tax Expenditures:
Subsidies provided through the taxation systems.
Transfers:
As reflected in fund condition statements, transfers
reflect the movement of resources from one fund
to another based on statutory authorization or
specific legislative transfer authority.
Unencumbered Balance:
The balance of an appropriation after encumbrances (balances on Controller’s records after
accruals are posted).
Appendix 7