TO: Division Heads FROM: John Collopy, Director Financial Planning and Management SUBJECT: FY 16‐17 Budget Development DATE: January 12, 2016 The process of developing the FY 16‐17 District budget is currently under way. Each year the District must address the challenges of providing quality educational programs with limited financial resources. There is no current year budget reduction planned for central office. If you received funding in your FY 15‐16 budget for “One Year Only” programs or items, then they have been removed from your FY 16‐17 base budget. Additionally, if you had a program imbedded in your budget that has been specifically designated for reduction or elimination, then those amounts have also been removed from your budget. A time‐task calendar is also included in these instructions. Please follow these timelines in order for the District to meet its deadlines. ** YOUR FLEXIBLE BUDGET MUST BE ENTERED INTO MUNIS BY 2/12/16 ** After your entry of the Flexible budget into MUNIS, there is still an approval process. If the staff in Financial Planning and Management can be of any assistance, please call 3438. The Budget Development process for FY 16‐17 should be an in‐depth process of review and evaluation of your department’s current funds and how these funds could best be used to meet the needs within your division. The process, therefore, should begin with a review of your department’s current budget. As new programs are added and existing programs are changed, funds must be designated within your department to cover those needs for FY 15‐16. The Division Heads should discuss with Department Heads the administrative decisions that would alter existing programs or establish new programs affecting individual departments. This information should be given to Department Heads so they have time to identify needed funds or current dollars not needed for next year. Each division should work towards optimal efficiency and look for available resources within the division to fulfill departmental needs. The departments’ budgets should be used as planning tools for the betterment of the division and the District as a whole. The CBO will review the history of the department’s expenses versus budget to verify each department’s utilization of the budget as a planning tool. Each department’s budget will also be reviewed for correlation to Vison 2020 Excellence with Equity. Additionally, the CBO will also be analyzing the current staffing levels of each department as well as changes in those levels in the recent past. Department Heads and Division Heads should be prepared to discuss the future of their staffing levels, reorganizations that need to be considered, the future utilization of current vacancies, and any other aspects regarding the best utilization of staff towards the District’s priorities. 1
BUDGET FORMS The following documents are posted on the Financial Planning & Management intranet page: 1. Central Office Budget Calendar 2. Next Year Non‐flexible Budget 3. Budget Comparison Report and Worksheet 4. Blueprints Each department’s full time salary cost has been projected and budgeted. The total of all flexible dollars has been totaled and allocated to the department unit. Department heads will enter their flexible budget into MUNIS. The Next Year Budget Comparison Report lists the total flexible budget amount and the flexible codes available in each department. If additional codes are needed, please call the Financial Planning and Management Office for assistance. Computer Education Department no longer conducts in‐class training sessions for Next Year Budget Entry. However, it is important for at least two staff members in your department to be capable of completing this task. For those that need to be trained, the Computer Education Department has developed a MUNIS NEXT‐YEAR BUDGET ENTRY VIDEO and a MUINIS NEXT YEAR BUDGET ENTRY MANUAL. Each of these tools can be located on the intranet (employees only) website of Financial Planning and Management. **DEPARTMENT HEADS MUST EMAIL THE COMPLETED FLEXIBLE BUDGET WORKSHEETS AND BLUEPRINTS TO FINANCIAL PLANNING AND MANAGEMENT AND THE DIVISION HEADS NO LATER THAN 2/15/16.** If it is necessary to request additional funds for your department or programs for the new‐year, your request must submitted using the new online Budget Request system. The deadline for Budget Requests is February 16th. 2
CENTRAL OFFICE BUDGET CALENDAR FY 16‐17 ACTIVITY FY 16‐17 Budget Development information Posted to the Financial Planning & Management Intranet page Central Office window to enter Next Year Budget in MUNIS Central Office DEADLINE to enter flexible budget in MUNIS Division Heads return approved flexible budgets and blueprints to Financial Planning & Management Division Heads will review and present their Unit’s budgets to the CBO, including spending blueprints for flexible operational funds (flex funds). This will be zero‐based budgeting. Planning and Program Evaluation Department will provide evaluation data on each proposed budget request Final budget recommendations made by the Superintendent Board Hearing on FY 16‐17 Tentative Budget Tentative Budget presented for approval to the Board of Education 3
DATE Financial Planning 1‐12‐16 Department Heads 1/25/16 through 2/12/16 Department Heads 2/12/16 Division Heads 2/15/16 Division Heads 2/17/16 through 3/18/16 Planning and Program Evaluation Department Superintendent Superintendent/CFO Superintendent/CFO 1/4/16 through 3/18/16 RESPONSIBLE UNIT 3/18/16 April, 2016 May, 2016