2022-2023 Program and Budget Handbook

Budget Adjustment Request

Adjustment Request (BAR) form (restricted items). Schools will need to modify the SPSA justifying the expenditure and the reason for the modification. After the modification is completed, the school will need to submit the signed School Budget Signature Form and the SPSA Modification to the appropriate LD reviewers including: Fiscal Specialist, LD Title I or EL Coordinator or PACE Administrator, and Community of Schools Administrators or Director for approval. Once approved, the LD fiscal staff will then post the budget adjustments or approve the School Budget Signature Form in SAP. For additional guidance on the SPSA Modification and Budget Adjustment Request (BAR) process, contact your Local District Title I Coordinator. The approval of the appropriate program administrator is required for non-item based or restricted budget items if the analysis of data shows that an expenditure not listed on Budget-At-A Glance is needed to improve student achievement. The LD fiscal specialist will help facilitate the approval process. expenditures for equipment, materials, and contracts on control sheets which are available on the School Fiscal Services Branch website. Expenditure records and school purchase orders are reviewed during FPM and audits. The budget should be aligned with expenditures, and the correct object codes should be used for all school purchases. For the most commonly used object codes, go to the School Fiscal Services Branch website. A review of Title I and Title III expenditures will occur throughout the year and at year-end to determine allowability. If it is determined that expenditures, including salaries and benefits, are unallowable or overdrawn due to the school’s error, the school will be required to pay back with unrestricted General Funds. Per the

Well-planned programs to improve student achievement should have the appropriate budget categories aligned with identified academic needs of participating students as stated in the SPSA. Occasionally, there will be a need to modify the school’s plan and budget. Budget adjustments are based on assessed instructional needs and support program quality and compliance. If there is a need to modify the SPSA, the school will need to complete a SPSA Modification and, if a budget modification is included, submit the signed School Budget Signature Form. Budget Adjustment Requests (including accompanying SPSA Modifications) must be reviewed with council/committee members and are required to have the signature of the principal certifying that the SPSA Modification has been prepared in accordance with EC 64001(i) and all corresponding documentation is on file at the school site. Budget modifications can be initiated with the assistance of the LD fiscal staff through the School Front End (SFE) utilizing the School Budget Signature Form or using a Manual Budget As soon as the categorical budgets have been implemented, the administrator and the time reporter should review the Position with Incumbent Report to ensure that the appropriate positions are paid from the correct funding sources (program codes). It is important that time reporters determine that the correct program code and position control number have been entered. A wrong program code would cause the expenditure to be charged to a different program. Failure to adhere to position control requirements may prohibit the time reporter from reporting time for an employee and result in employees not being paid. In addition to continual monitoring of payroll program codes and position control requirements, it is recommended that schools maintain records of

Reporting Expenses

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