2023-2024 Program and Budget Handbook

Reporting Expenses

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 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 District’s annual carryover memorandum issued yearly in March, any positive ending balance in Program Code 13027 may be used to offset the negative ending balances in non-carryover program codes such as Title I.

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