Budgeting Instructions for Development of

Budgeting Instructions for Development of 2008 – 2009 Program Budgets State and Federal Programs Department West Contra Costa Unified School District 2000 Southwood Drive San Pablo, CA 94806 307-4505 Sprin g 2008 BUDGETING INSTRUCTIONS FOR DEVELOPMENT OF 2008 – 2009 PROGRAM BUDGETS TABLE OF CONTENTS A. General Concepts ............................................ 1 B. Salaries ............................................................... 3 C. Fixed Charges .................................................... 6 D. Schedules............................................................ 9 E. Other Costs ..................................................... 17 F. Summary of School Accounting Code (Object) Categories ....................................... 19 G. Example 2008–2009 Program Budget .... 21 h. Contacts ......................................................... 26 BUDGETING INSTRUCTIONS FOR DEVELOPMENT OF 2008-2009 PROGRAM BUDGETS A. General Concepts 1. All costs of an on-site program must be absorbed and budgeted in the school’s budget. For example, if you budget for an employee salary, you must also include funds for that employee’s fixed costs and substitute costs, etc., on the same budget. 2. When required, round up all costs to the next whole dollar. Do not make any cents notations on your budgets. 3. A separate line item is required for both regular and part-time (non-time carded) positions as follows: a. b. c. each certificated position (includes resource teachers, librarians, etc.) each classified position other than aides and tutors aide and tutor positions may be combined as one line item if:  all staff are in the same position, at the same pay step/hourly scale, and at the same longevity increment (e.g. 8 Bilingual Instructional Aides, Spanish, R-40, S-5, L-2, 2.5 hrs./day) 4. No funds may be budgeted for use beyond June 30, 2009, due to State and District fiscal guidelines. 5. Funds must be budgeted in alignment with the program description in the Single Plan for Student Achievement (SPSA). The second column on the budget template “School Plan Section” (ELA, Science, Attendance) must be completed to indicate the SPSA justification. 6. All personnel changes require approval by State and Federal Programs and the Human Resources Department. A personnel requisition must be completed for changes in percentage of work day and/or changes in resource funding. Note: A personnel requisition does not need to be completed each year if there are no changes in funding source or work hours. 7. Costs that are linked should appear on the same program budget. For example, if a substitute is required for a position, the substitute cost should appear in the same program budget as the position. The same is true of salary and fringe benefits. Linked-togethe r cost should not be split between two budgets. 1 Consolidated Funding Using Bi-tech 1. A plan section must be included in the notes area of all Bi-tech orders using consolidated funding, e.g. dictionaries to support the writing process would include RLA 1. 2. Study Trips – All paper work must be completed as always and sent for signatures. If a purchase requisition is being placed in Bi-tech a copy of the study trip request must be sent or faxed to State and Federal Programs. As with all Bi-tech orders a plan section must be included. 3. Contracts – The contract request will be completed on Bi-tech. A copy of the contract summary and the first page of the contract must be sent or faxed to State and Federal Programs. As with all Bi- tech orders a plan section must be included. 4. Travel – Travel will be completed on Bi-tech. A copy of the flyer for the conference, the completed registration forms, and any reservations must be sent or faxed to State and Federal Programs. As with all Bi- tech orders a plan section must be included. 5. Mileage and reimbursements are not completed on Bi-tech at this time. 6. When purchasing items on Petty cash and or Blanket purchase orders the school is responsible to assure expenditures are compliant and included in the SPSA. 2 B. Salaries Full-time Certificated Personnel: Teacher – object code 1110 and other certificated 1910 1. In order to avoid being under budgeted for positions to be filled by personnel not yet known, list – “J. Doe” with Code 1110 or 1910 at Range 6, Step 11. When personnel are finalized, the budget may be adjusted through the budget transfer process. 2. Fiscal descriptions of salaried personnel must have salary schedule information which includes range and step in that order. For example, “R-3, S-4” would signify a Range 3 and Step 4 placement on the salary schedule matrix. Contact Human Resources to determine correct range and step. 3. The first initial and last name of each employee in a salaried position must be listed in the fiscal description. Example: M. Smith, R-4, S-5. 4. If a position requires a substitute to cover classroom duties when illness occurs, add 10 days per position and list as a separate line item. (Use Account Code 1130.) Daily rate substitute teachers should be budgeted at a rate $116.15. 5. If the position budgeted is bilingual, the language involved must also be included on budget line. 6. If one person is assuming two positions, a separate line item for each position must be shown and cross-referenced. Example: 57% Math Resource Teacher (P. Jackson) R-5, S-13, 4 Hrs (See Item 4.0-7395-1110) @43% Part-time Ce rtificated Pe rsonnel (1110) 1. When budgeting for part-time personnel, the following conditions apply: (a) All certificated positions regardless of number of hours will be budgeted according to his/her range and step placement on the teacher salary schedule. The budgeted salary will be calculated on the basis of the following factors: workday and work year. Part-time positions require an additional description of workday, work week and/or work year. Example: 20% Math Resource Teacher (R. Wong) R-2, S-5, 300 Minutes/week, Gr. 4-6. A work year is considered to be 185 days for resource teachers (Salary Schedule 8) and 190 days for project assistants and coaches (Salary Schedule 6). The certificated work day is 6 hours. (b) (c) (d) 3 (e) A teacher who works less than 75% of the days during a school year (139 days) who will not receive an experience increment. In order to enable a teacher to qualify for an experience increment, 147 days should be established as the minimum workyear. This number allows for 8 days’ sick leave and 139 actual teaching days in the classroom. For part-time certificated teachers, budget a proportional share of retirement, unemployment, worker’s compensation and medical/dental/post-retirement. For example, budget 40% of the applicable fixed charges for a teacher working 40%. Regardless of the percentage of work day, 100% post-retirement must always be included except for certificated staff on a time card. (f) (g) Hourly Ce rtificated and Substitute for Release Teacher Time: Object Code 1120 1. The 2008-09 hourly rate for additional duties beyond regular district required hours (i.e., project planning, etc.) is a rate $29.45. These duties should be of a temporary, nonpermanent nature. 2. If a sub is used to release a teacher for inservice, co llaboration, etc., the code is 1120. The code 1130 is used for substitute coverage for a teacher on your budget who is absent due to illness or personal necessity. Classified Pe rsonnel 1. Because all classified employees working more than six months advance from Step 1 to Step 2, salary calculations must start at Step 2. 2. Budgeting must be based on the step and longevity the classified employee will be on at the end of the fiscal year. 3. Regular classified employees (including part-time instructional aides) should be scheduled to work the same number of hours each day, rather than two hours one day and three hours the next. Budgeting must reflect a uniform pattern of workday hours. 4. Instructional Aide, Range 39 (code 2110) – When a specific staff member is involved, determine the appropriate step on the salary schedule. “J. Doe” instructional aides should be budgeted at Step 5, Longevity 3. 5. Bilingual Instructional Aide, Range 40 (code 2110) – When a specific staff member is involved, determine the appropriate step on the salary schedule. “J. Doe” bilingual instructional aides should be budgeted at Step 4, Longevity 0. 6. School Community Worker, Range 52 (code 2910) are included on classified salary schedule for 10.6 months. When a specific staff member is involved, determine the appropriate step on the salary schedule. “J. Doe” SCW’s should be budgeted at Step 5, Longevity 5. 7. A complete list of classified titles and ranges is available on page 9. 4 8. Any classified position with bilingual responsibilities is indicated by a change in range. 9. Range placement for tutors is as follows: (a) Lower Division: Must be a lower division college student or have completed fewer than 60 units of college work, preferably with a minimum of six semester units in the core subject area to be tutored. (b) Upper Division: Must be an upper division college student or has completed at least 60 units, but fewer than 120 units, of college work, preferably with a minimum of six semester units in the core subject area to be tutored. (c) Graduate: Must be a graduate student or has received a BA, preferably with a minimum of nine semester units in the core subject area to be tutored. Transcripts must be on file in personnel in order to pay as a Graduate Tutor. 10. Hourly Employees (a) Some positions such as a custodian and typist clerk qualify for overtime. The hourly rate for overtime is time-and-a-half. Therefore, the regular hourly rate should be multiplied by 1.5. (b) The fiscal description of temporary help should include number of hours and the hourly rate. Example: 2240 – custodian overtime, R-48, S-5, 30 hours @ $34.65 @ time and a half. (c) Extra hours can be budgeted for aides participating in weekly or periodic inservice programs. (The account code for extra hours is 2120.) The fiscal description should include number of aides, number of days, hours and hourly rate. 11. A classified employee does not receive longevity until s/he reaches Step 5. The following table indicates classified longevity rates. To calculate the longevity, find the longevity rank, multiply it by the number of months the employee is scheduled to work and add it to the total annual salary on the budget line item. Example: an aide working 10 months @ R-39, S-5, L3 would have rate $1,666 added to the yearly salary. Longevity 5 years 10 years 15 years 20 years 25 years Rank 1 2 3 4 5 Monthly Amount $44.41 155.45 166.55 188.76 205.50 5 C. Fixed Charges General 1. If employee services are prorated over two or more sites or budgets (prorated position), fixed charges should be prorated correspondingly. Example: 40% service at School A requires 40% fixed charges; 60% service at School B requires 60% fixed charges. Such proration must account for health benefits if additional hours at another site or budget makes the employee eligible. Written agreements between site administrators should be available to document prorations of the health package that vary from the usual pattern. Fiscal description should include a cross-reference (Example: See Coronado, Item 3.1-3010-3000 @ 40%). Certificated 1. Following are the fixed charges that must be budgeted for certificated positions: Certificated full-time (1110 or 1910)or % of full time 3101 STRS 3311 Medicare 3401 Health 3501 Unemployment 3601 Workers Comp 3701 Post-Retirement Health Benefits Certificated hourly/substitute (1120) 3301 STRS 3311 Medicare 3501 Unemployment 3601 Worker’s Comp. (Health benefits do not need to be included) 2. The electronic version of the budget template will automatically calculate the fixed charges based on the amount entered on the salary line. Classified 1. Following are the fixed charges that must be budgeted for classified positions: Classified – full-time Classified – hourly/substitute 3202 PERS 3302 Social Security 3302 Social Security 3312 Medicare 3312 Medicare 3502 Unemployment 3402 Health 3602 Worker’s Comp 3502 Unemployment 3602 Workers comp 3702 Post Retirement Health Benefits 3802 PERS Recap (state funded positions only) Health benefits do not need to be funded for employees who work less than 3-3/4 hours/day. 6 2. A full- time classified position is 7.5 hours/day. If a classified position calls for a workday greater than three and three-quarter (3-3/4) hours, it is considered a full- time position and must include all fixed charges and full medical/dental benefits plus post-retirement benefits. Medical/Dental/Vision 1. You may want to contact an employee to determine health plan choice and level. The budget template automatically includes a standard rate for Medical/Dental. You may opt to use this amount or you may over-ride the figure and replace it with an appropriate expense based on employee-specific benefit calculation (see chart on page 7). 2. Certificated Employees may elect to receive PERS cash in lieu of medical at a rate of $75 per month/$900 annual. The amount is added to gross pay (salary position) and taxed. You may substitute PERS cash for the Health line item. PERS cash may be pro-rated for part-time employees. (Example: for a 50% employee, budget 50% of the $900 annual PERS cash @ $450) 3. For part-time employees, health benefits must be budgeted at the same percentage as their actual work hours. A 50% employee is eligible for 50% coverage of health benefits. Note: A part-time employee may elect to pay the remaining percentage of their benefits out of pocket in order to receive full health benefit coverage. 7 West Contra Costa Unified School Di stric t Health Cost for 2007 – 2008 Kaiser Member(for UTR Kai ser and Blue Shield member) Description Health Period 07/01/07 – 12/31/07 01/01/08 – 06/30/08 07/01/07 - 09/30/07 10/01/07 – 06/30/08 Vision 07/01/07 - 09/30/07 10/01/07 – 06/30/08 07/01/07 - 06/30/08 1 party 431.17 470.67 92.00 92.00 16.00 16.00 470.00 $ 1,009.17 $ 1,009.17 $ 1,048.67 $ 12,347.04 $ 6,707.04 1 party 484.21 532.93 92.00 92.00 16.00 16.00 470.00 $ 1,062.21 $ 1,062.21 $ 1,110.93 $ 13,038.84 $ 7,398.84 1 party $ 12,347.04 $ 13,038.84 2 party 862.34 941.34 92.00 92.00 16.00 16.00 470.00 $ 1,440.34 $ 1,440.34 $ 1,519.34 $ 17,758.08 $ 12,118.08 2 party 968.42 1,065.86 92.00 92.00 16.00 16.00 470.00 $ 1,546.42 $ 1,546.42 $ 1,643.86 $ 19,141.68 $ 13,501.68 2 party $ 17,758.08 $ 19,141.68 Family 1,121.04 1,223.74 92.00 92.00 16.00 16.00 470.00 $ 1,699.04 $ 1,699.04 $ 1,801.74 $ 21,004.68 $ 15,364.68 Family 1,258.95 1,385.62 92.00 92.00 16.00 16.00 470.00 $ 1,836.95 $ 1,836.95 $ 1,963.62 $ 22,803.42 $ 17,163.42 Family $ 21,004.68 $ 22,803.42 Dental Post Reti rement Monthly Total(07/01/07 - 09/30/07) Monthly Total(10/01/07 - 12/31/07) Monthly Total(01/01/08 - 06/30/08) Annual Total Total without Post Reti rement (5,640.00) Blue Shield Member*(Except UTR) Description Health Period 07/01/07 - 12/31/07 01/01/08 - 06/30/08 07/01/07 - 09/30/07 10/01/07 - 06/30/08 Vision 07/01/07 - 09/30/07 10/01/07 - 06/30/08 07/01/07 - 06/30/08 Dental Post Reti rement Monthly Total(07/01/07 - 09/30/07) Monthly Total(10/01/07 - 12/31/07) Monthly Total(01/01/08 - 06/30/08) Annual Total Total without Post Reti rement (5,640.00) Projected Annual 2006 - 2007 Kaiser Blue Shield * Kaiser ra te for the cap for UTR members effec tive Jan.07 Annual Vision & Dental Only: $1,296.00 8 D. Schedules The pages in this section list the total annual and daily salaries for employees you are likely to include on your site budgets. A short description of each of the schedules is given in the index below. SCHEDULE INDEX Schedule No. 5 6 8 Description Salaries for Selected Classified Positions Salaries for Project Assistant, Curriculum Guides Salaries for Teachers, Nurses, Librarians For your convenience, all salary schedules are available through the District website at www.wccusd.net/HumanResources/salaryschedule/index.shtml 9 SCHEDULE 5 WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT CLASSIFIED PERSONNEL SALARY SCHEDULE 2007-2008 TITLE Account Cl erk 1 Account Cl erk 2 Account ant II Accounting Techni ci an Admi nistrative Techni ci an Aft er School Group Leader Assist ant Attendance Technici an Assist ant Auto M echani c Assist ant Buyer Assistive Technology Paraprofessi onal Assist ant Truancy P revention Attendance Clerk Audi om etrist Auto Mechani c Auto Mechani c Assist ant/Trainee P rogram Auto Mechani c Trainee Behavi or Techni ci an(effective 7/1/ 08 range 49) Bilingual Paraprofessional Bindery S ervices Cl erk Budget Cont rol Cl erk Building Mai ntenance Worker Buyer CA SP ED M anagement Inform ation Syst em (CAS EM IS) Technici an Carpent er Carpent er/C abi net M aker Trai nee Chief Att endance Techni ci an Child Care Aide Communications Syst em Operato r Receptionist Community R esource Assist ant Comput er Operat or Comput er Operat or Trainee Concret e Mason Coordinator of Parent al Activiti es Couns eling Para Professi onal Couns elor Ai de - Bilingual Custodi an Custodi an - Cast ro Dat a Control Technici an Dat a Entry Clerk Dat a Entry Coordinator Dat a Processi ng Cl erk Deli very Worker Desktop Support Techni ci an Dropout Prevention Speci alist RANG E 45 49 63 63 62 46 57 62 53 54 55 47 59 66 61 56 47 48 43 53 56 57 Field M aint enance Grounds Keeper Field M aint enance Grounds Keeper Lead Worker Food Production Lead W orker Food Servi ce Aide Food Servi ce Aide/Cl erk Food Servi ce Clerk Food Servi ce Operati on As sistant Food Transport Driver Furniture Driver R epair Worker Furniture Driver R epair Worker/Lead Worker Furniture Repai r Trai nee Furniture Repai r Worker 63 66 56 59 44 51 43 55 49 66 56 54 55 48 49 59 51 59 39 56 70 57 Head Custodi an 1, (El em ent ary) Head Custodi an 1, C astro Heating and Ventil ating Assist ant Heating and Ventil ating Mechanic Hum an R el ations Speci alist 55 58 61 66 53 Gardener Gardener Lead Worker Gardener Operat or Gardener Operat or Lead Worker * Gardener Tree Topper Gardener Tree Topper Lead Worker General Clerk General M echani c General M echani c Trainee Glazi er Glazi er Assist ant Glazi er Trainee Graduat e Tutor Grounds Worker Group Lead er 56 62 60 63 61 65 38 66 56 66 61 56 65 48 46 57 63 46 35 39 39 57 56 63 65 56 66 TITLE Dupli cation Speciali st Electri ci an Electri ci an Assist ant Electri ci an Trainee Electroni c Techni ci an Electroni cs R epair Worker Employee B enefits Techni cian Equipm ent Cont rol Cl erk Equipm ent Cont rol Techni ci an Equipm ent M echani c Equipm ent Support Technici an RANG E 56 66 61 56 70 66 55 48 56 66 70 10 TITLE RANG E TITLE RANG E Informati on/Lit eracy Assist ant Inst ructional Ai de Inst ructional Ai de - Adult Education Inst ructional Ai de - Bilingual Inst ructional As sistant Inst ructional As sistant - Bilingual Inst ructional As sistant Speci al Education Inst ruction al As sistant Speci al Education - Bilingual Inst ructional As sistant Speci al Education - Heari ng Impaired Inst ructional As sistant Speci al Education - Vis ually Im pai red Inst ruction al M at eri al Speci alist Inst ructional M at eri al Techni cian Int erpreter for the Deaf and Hard of Heari ng - Effective 1/1/ 08 Range 60, Effective 1/1/09 Range 63 Int erpreter/Transl ator, Bilingual Irrigation Equipment Techni ci an Liais on Privat e Indust ry Council Library Assist ant Library Assist ant, Secondary Library R esource S ecretary Locksmit h Locksmit h Assist ant Locksmit h Trainee Lower Di vision Tutor Mail room Techni cian/Delivery Worker Management Inform ation Syst em Technici an Mobil e Kit chen Operator Monitor Dis patcher Net work Technici an 51 39 43 40 54 55 43 44 51 51 55 60 57 62 66 57 56 51 55 66 61 56 35 51 66 52 47 74 Pers onnel Cl erk Pers onnel Cl erk - Substitut e Placem ent Pers onnel Credential Technici an Pers onnel Techni ci an Plumber Plumber Assist ant Plumber Trainee Pres chool Communit y Worker Pres chool Secret ary Programm er Programm er Analyst 51 51 61 59 66 61 56 52 55 64 70 Res earch Testing Assi stant Roofer Roofer Assist ant Roofer Trainee School Comm unity Out reach Speci alist School Comm unity Worker School Comm unity Worker - Bilingual School Dist rict S afety and Dis aster Preparedness Offi cer School Facilities Pl anni ng Speci alist School Healt h Aide Scho ol Lunch Cas hier School Lunch Worker 1 School Lunch Worker 1/Pot W asher School Lunch Worker 2 School Police Offi cer School Secret ary 1 Secondary School C ashi er Secondary Site Supervis or Secondary Site Supervis or-Bilingual Secretary Admi nistrative Servi ce 64 66 61 56 56 52 53 62 71 41 39 35 37+5% 43 67 55 53 38 39 61 53 52 55 61 61 61 58 68 52 68 67 56 74 65 66 Occupational Therapist Offi ce M achi nes R epai r Worker Offs et Press Operator Operations Secret ary Paint er Paint er Assist ant Paint er Lead Worker Paint er Trainee Parent Aide Parent Aide Bilingual Parent Li ais on Worker Payroll Clerk Payroll Techni ci an Payroll Techni ci an As sistant 82 63 49 61 66 61 68 56 39 40 53 53 63 51 Senior Account Clerk Senior Account Clerk Speci al Programs Senior Account Clerk, Food S ervice Senior Budget Control Clerk Senior Buyer Senior Com put er Operator Senior Dupli cati on Speci alist Senior Irrigation Equipm ent Technici an Senior Key Punch Operat or Senior Locksmith Senior Offi ce M achines Repair Worker Senior Offs et Press Operator Senior Program mer Anal yst Senior Warehous e Worker Shade Worker 11 TITLE Sheet M etal Worker Special Education Assist ant Special Education Assist ant - Smil e Program Special Education Employm ent Specialist Staff S ecret ary Staff S ecret ary Bilingual Stock Cl erk Driver Stock Cl erk/Cust odi an Stores Warehouse Dri ver Student Cont rol As sistant Student Inform ation Syst ems Techni cian Student Supervisor Teacher Substitut e Clerk Textbook Clerk Trans portation Schedul er Trans portation Speci alist Twilight Clerk RANG E 66 49 54 64 57 58 59 52 60 54 58 55 51 47 63 71 41 TITLE Typist Clerk 1 Typist Clerk 1 - Bilingual Typist Clerk 2 Typist Clerk 2 - Bilingual Typist Clerk 3 Typist Clerk 3 - Bilingual Upper Divisi on Tutor Utility Worker Utility Worker 1 * RANG E 43 44 47 48 51 52 43 53 56 Vocational Speci alist VOIP Program mer Techni ci an 54 84 Warehous e Worker 1 Warehous e Worker 2 Welder 61 64 66 * Plus 5% License Differenti al 12 SCHEDULE 10 WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT CLASSIFIED SALARY SCHEDULE / 208 days / 11 pay 2007 – 2008 RANGE 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 62 65 66 STEP 1 Annual Monthly 15,513 15,806 16,169 16,474 16,837 17,173 17,492 17,856 18,273 18,637 19,042 19,420 19,879 20,240 20,702 21,106 21,636 22,040 22,515 22,918 23,464 23,964 24,523 25,027 25,627 26,115 26,771 27,315 27,928 28,528 29,181 31,194 33,326 34,023 1,410.27 1,436.91 1,469.91 1,497.64 1,530.64 1,561.18 1,590.18 1,623.27 1,661.18 1,694.27 1,731.09 1,765.45 1,807.18 1,840.00 1,882.00 1,918.73 1,966.91 2,003.64 2,046.82 2,083.45 2,133.09 2,178.55 2,229.36 2,275.18 2,329.73 2,374.09 2,433.73 2,483.18 2,538.91 2,593.45 2,652.82 2,835.82 3,029.64 3,093.00 STEP 2 Annual Monthly 16,169 16,474 16,837 17,173 17,492 17,856 18,273 18,637 19,042 19,420 19,879 20,240 20,702 21,106 21,636 22,040 22,515 22,918 23,464 23,964 24,523 25,027 25,627 26,115 26,771 27,315 27,928 28,528 29,181 29,798 30,523 32,517 34,873 35,614 1,469.91 1,497.64 1,530.64 1,561.18 1,590.18 1,623.27 1,661.18 1,694.27 1,731.09 1,765.45 1,807.18 1,840.00 1,882.00 1,918.73 1,966.91 2,003.64 2,046.82 2,083.45 2,133.09 2,178.55 2,229.36 2,275.18 2,329.73 2,374.09 2,433.73 2,483.18 2,538.91 2,593.45 2,652.82 2,708.91 2,774.82 2,956.09 3,170.27 3,237.64 STEP 3 Annual Monthly 16,837 17,173 17,492 17,856 18,273 18,637 19,042 19,420 19,879 20,240 20,702 21,106 21,636 22,040 22,515 22,918 23,464 23,964 24,523 25,027 25,627 26,115 26,771 27,315 27,928 28,528 29,181 29,798 30,523 31,194 31,889 34,023 36,464 37,247 1,530.64 1,561.18 1,590.18 1,623.27 1,661.18 1,694.27 1,731.09 1,765.45 1,807.18 1,840.00 1,882.00 1,918.73 1,966.91 2,003.64 2,046.82 2,083.45 2,133.09 2,178.55 2,229.36 2,275.18 2,329.73 2,374.09 2,433.73 2,483.18 2,538.91 2,593.45 2,652.82 2,708.91 2,774.82 2,835.82 2,899.00 3,093.00 3,314.91 3,386.09 STEP 4 Annual Monthly 17,492 17,856 18,273 18,637 19,042 19,420 19,879 20,240 20,702 21,106 21,636 22,040 22,515 22,918 23,464 23,964 24,523 25,027 25,627 26,115 26,771 27,315 27,928 28,528 29,181 29,798 30,523 31,194 31,889 32,517 33,326 35,614 38,140 38,947 1,590.18 1,623.27 1,661.18 1,694.27 1,731.09 1,765.45 1,807.18 1,840.00 1,882.00 1,918.73 1,966.91 2,003.64 2,046.82 2,083.45 2,133.09 2,178.55 2,229.36 2,275.18 2,329.73 2,374.09 2,433.73 2,483.18 2,538.91 2,593.45 2,652.82 2,708.91 2,774.82 2,835.82 2,899.00 2,956.09 3,029.64 3,237.64 3,467.27 3,540.64 STEP 5 Annual Monthly 18,273 18,637 19,042 19,420 19,879 20,240 20,702 21,106 21,636 22,040 22,515 22,918 23,464 23,964 24,523 25,027 25,627 26,115 26,771 27,315 27,928 28,528 29,181 29,798 30,523 31,194 31,889 32,517 33,326 34,023 34,873 37,246 39,896 40,719 1,661.18 1,694.27 1,731.09 1,765.45 1,807.18 1,840.00 1,882.00 1,918.73 1,966.91 2,003.64 2,046.82 2,083.45 2,133.09 2,178.55 2,229.36 2,275.18 2,329.73 2,374.09 2,433.73 2,483.18 2,538.91 2,593.45 2,652.82 2,708.91 2,774.82 2,835.82 2,899.00 2,956.09 3,029.64 3,093.00 3,170.27 3,386.00 3,626.91 3,701.73 13 Job Title CLERICAL: Account Clerk Attendance Clerk General Clerk Library Assistant WEST CONTRA COSTA UNFIED SCHOOL DISTRICT SUBSTITUTE SALARY SCHEDULE 2007 – 2008 Range Salary Job Title INSTRUCTIONAL AIDES : (cont' d) 45 47 38 56 51 47 4/60 4/62 53 55 57 47 43 44 47 48 51 52 41 48 39 40 43 $13.87 $14.43 $11.95 $17.51 $15.72 $14.43 $18.88 $19.77 $16.43 $17.16 $17.90 $14.43 $13.27 $13.53 $14.43 $14.69 $15.72 $16.04 $12.74 $14.69 $12.21 $12.45 $12.97 Instructional Aide - Spec. Ed . Bil. Instructional Asst. For Spec. Ed. Special Ed. Aide Inst. Aide - Spec Ed. - Hear Imp. Inst. Aide - Spec. Ed. - Vis. Imp . Interpreter for the Deaf SITE S UPERVISORS: Elementary Playground Supervisor Secondary Site Supervisor Student Supervisor FOOD S ERVICE: Food Service Aide Food Service Aide/ Clerk School Lunch Cashier Food Service Clerk School Lunch Worker I School Lunch Worker II TUTORS: Bilingual JC/ Lower Div ision Upper division Graduate OTHERS: Group Leader Student Worker Babysitter Range 44 43+10% 49 51 51 55 27 38 55 35 39 39 39 35 43 44 35* 43* 65* 46 Min. Wage Salary $13.53 $14.60 $15.04 $15.72 $15.72 $17.16 $9.57 $11.95 $17.16 $11.21 $12.21 $12.21 $12.21 $11.21 $13.27 $13.53 $11.21 $13.27 $21.36 $14.13 $7.50 $9.41 Library Assistant - Secondary Monitor Dispatcher Office Manager, Jr High (SSA) Office Manager, Sr High (SSA) School Cashier - Secondary School Secretary - Elementary Staff Secretary Textbook Clerk Typist Clerk I Typist Clerk I - Bilingual Typist Clerk II Typist Clerk II - Bilingual Typist Clerk III Typist Clerk III - Bilingual Twilight Clerk MAINTENANCE: Sub Custodian INSTRUCTIONAL AIDES: Instructional Aide Instructional Aide - Bilingual Instructional Aide - Special Ed . Substitute Teacher Rate: Substitute Teacher Bonus Rate: $116.15 $159.56 Tutor Qualifications 1. JC/ Lower Div ision college student has completed less than 60 units of college wo rk 2. Upper Division college student has completed at least 60 units but les than 120 units of college work. 3. Graduate student has 120 units of college work and/or has received BA degree 14 Schedule 6 West Contra Costa Unified School District Salary Schedule Counselors, Program Assistants, Project Assistants, Program Specialists Speech Therapist and Curriculum Guide 2007 – 2008 Annual and Daily Rates RANGE 2 BA + 15 S EM Units Annual 40,336 40,630 40,921 41,213 41,881 43,269 44,777 46,143 47,564 48,902 50,298 51,774 53,086 53,867 54,987 54,987 56,567 Daily 212.29 213.84 215.37 216.91 220.43 227.73 235.67 242.86 250.34 257.38 264.73 272.49 279.40 283.51 289.41 289.41 297.72 RANGE 3 BA + 30 or BA + 15 With MA Annual 42,264 42,561 42,853 43,211 44,814 46,309 47,967 49,482 51,047 52,581 54,148 55,736 57,378 58,138 59,355 61,024 63,435 Daily 222.44 224.01 225.54 227.43 235.86 243.73 252.46 260.43 268.67 276.74 284.99 293.35 301.99 305.99 312.39 321.18 333.87 RANGE 4 BA + 45 or BA + 30 With MA Annual 42,561 42,853 43,720 45,453 47,147 48,807 50,466 52,235 53,983 55,662 57,378 59,055 60,786 61,547 62,769 64,437 66,982 Daily 224.01 225.54 230.11 239.23 248.14 256.88 265.61 274.92 284.12 292.96 301.99 310.82 319.93 323.93 330.36 339.14 352.54 RANGE 5 BA + 60 or BA + 45 With MA Annual 42,853 43,851 45,703 47,585 49,447 51,305 53,127 54,952 56,865 58,708 60,496 62,354 64,159 64,920 66,145 67,814 70,493 Daily 225.54 230.79 240.54 250.45 260.25 270.03 279.62 289.22 299.29 308.99 318.40 328.18 337.68 341.68 348.13 356.92 371.02 RANGE 6 BA + 72 or BA + 57 With MA Annual 43,776 45,743 47,732 49,776 51,781 53,749 55,736 57,726 59,819 61,717 63,740 65,693 70,504 71,266 72,496 74,167 77,095 Daily 230.40 240.75 251.22 261.98 272.53 282.89 293.35 303.82 314.84 324.83 335.47 345.75 371.07 375.08 381.56 390.35 405.76 S TEP 1 2 3 4 5 6 7 8 9 10 11 12 13 18 21 25 28 RANGE 1 BA Annual 40,044 40,336 40,630 40,921 41,213 41,505 42,167 43,446 44,704 45,912 47,188 48,428 49,742 50,495 51,639 51,639 53,223 Daily 210.76 212.29 213.84 215.37 216.91 218.45 221.93 228.66 235.28 241.64 248.36 254.88 261.80 265.76 271.78 271.78 280.12 1. Initial Placement: (a) Current WCCUSD Employees: Current employees shall receive year- for- year service credit for placement. (b) Employees new to the district: Each year of verified service as a full-time certificated employee in a public or private school may be counted as a year of service for initial salary placement, provided the applicant had a valid credential or license during the time of service. A maximum of ten (10) years shall be so credited. 2. Employees shall serve 75% or more of the work year in order to advance to the next salary step. 3. Work Year = 190 days 4. Doctorate = $1,381.80 Schedule 67A Work Year: 200 days Range 6 78,070 78,070 Step 26 Step 27 390 390 15 Schedule UTR 8 West Contra Costa Unified School District Salary Schedule Teachers, Nurses, and Librarians 2007 – 2008 Annual and Daily Rates Prov & Int Range B BA + 15 Sem. Units Ends at Step 10 Annual Daily 37,200 37,468 37,738 38,007 38,624 39,903 41,295 42,556 43,866 45,094 201.08 202.53 203.99 205.44 208.78 215.69 223.22 230.03 237.11 243.75 Step 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Range A BA Ends at Step 5 Annual Daily 36,929 37,200 37,468 37,738 38,007 199.62 201.08 202.53 203.99 205.44 Cred. Plus Range 1 BA + 30 or BA + 15 With MA Annual Daily 40,297 40,548 40,797 41,918 43,479 45,012 46,541 48,172 49,783 51,331 52,913 54,461 56,056 56,056 56,056 56,056 56,758 56,758 57,886 57,886 57,886 59,426 59,426 61,772 61,772 63,852 63,852 66,972 217.82 219.18 220.52 226.58 235.02 243.31 251.57 260.39 269.10 277.46 286.02 294.38 303.01 303.01 303.01 303.01 306.80 306.80 312.90 312.90 312.90 321.22 321.22 333.90 333.90 345.15 345.15 362.01 Cred. Plus Range 2 BA + 45 or BA + 30 With MA Annual Daily 40,548 40,797 42,147 43,883 45,601 47,314 48,994 50,677 52,440 54,141 55,789 57,502 59,168 59,168 59,168 59,168 59,871 59,871 60,998 60,998 60,998 62,536 62,536 65,010 65,010 67,090 67,090 70,210 219.18 220.52 227.82 237.21 246.49 255.75 264.83 273.93 283.46 292.65 301.56 310.82 319.83 319.83 319.83 319.83 323.63 323.63 329.72 329.72 329.72 338.03 338.03 351.41 351.41 362.65 362.65 379.51 Cred. Plus Range 3 BA + 60 or BA + 45 With MA Annual Daily 40,797 42,184 44,018 45,904 47,751 49,566 51,399 53,234 55,165 56,915 58,781 60,581 65,019 65,019 65,019 65,019 65,722 65,722 66,855 66,855 66,855 68,395 68,395 71,098 71,098 73,178 73,178 76,298 220.52 228.02 237.94 248.13 258.11 267.92 277.83 287.75 298.19 307.65 317.74 327.46 351.45 351.45 351.45 351.45 355.25 355.25 361.38 361.38 361.38 369.70 369.70 384.31 384.31 395.56 395.56 412.42 Empl oyees on Ranges 1 and 2: 2. Will receive yearly step and column increases commensurate with their teaching and education experience; and 3. May move, co mmensurate with their education experience, to Co lu mns 1, 2, and 3 when they have their CA teaching credential: Empl oyees on Ranges 1 through 6 1. Range placement is based on upper division and graduate units taken after a BA degre e 2. Emp loyees new to the District : Each year of verified service as a full-t ime certificated employee in a public o r private school may be counted as a year of service for init ial salary placement, prov ided the applicant had a valid teaching credential or t eaching license during the time of service. A maximu m o f ten (10) years shall be so credited. 3. Emp loyees shall serve 75% o r more of the work year in o rder to advance to the next salary step. 4. Work Year: 185 Days 5. Doctorate: Rate $1,381.80 6. Substitute teacher rate is $116.15 per day with a bonus rate of $159.56 after t wenty days on the same assignment. 7. Hourly Rate: $29.45 (formerly known as Adult School Hourly Rate). 16 E. Other Costs 1. Travel Costs - Certificated and Classified (Code 024 5220/In State; Code 024 5225/Out of State). Includes registration, hotel, transportation, and food costs. In some cases (out-of-state or travel by more than 2 employees) a signed waiver may be required. Timelines for submittal of documents for approval have been established and should be followed. 2. Textbook Prohibition – Because categorical funds are designed to supplement rather than supplant local district funds, the purchase of textbooks with categorical funds is not allowed. To avoid this problem, textbook coding may not be used or appear in program budgets or on other expenditure documents using categorical funds. 3. Suppleme ntary and Othe r Books (Code 001 4300) – A supplementary book is one covering the same topic as the basic textbook but intended to supply information in addition to the regular textbook. Supplementary books are distinguished from “other books” by quantity. Supplementary books are those purchased in quantity for small- group use. 4. Instructional Supplies (Code 4300) (a) Expenditures, including those for freight and cartage, for all supplemental supplies to be used by pupils, teachers, and other personnel in connection with the instructional program: books, manipulatives, computer software, and any other supplies used in the classroom. Do not include equipment with a cost of $500 or more. (See 4400) (b) Subscriptions (for students coded 001-4320; for teacher professional use 024-4320) (c) Instructional Supplies High Risk (001-4360) includes items such as printers, cameras, and PDAs with unit costs between $150 and $500 that tend to walk away. (d) Educational equipment with a cost of $500 to $5,000 (001-4400) includes items such as computers and projectors. (e) Equipment with a cost greater than $5,000 (001-4400) includes items such as copiers. 5. Office Supplies (Code 002-4300) – This item covers materials not used by or with students. This object code must be used sparingly with categorical funds, if at all; because these expenses should be covered by the site’s unrestricted per pupil allocations. 6. Study Trips (Code 001-5880) – In order to justify the expenditure, funds for study trips must be directly related to specific areas of the SPSA with clear standards included. A study trip for entertainment or recreation is not allowable. Timelines for submittal of documents for approval have been established and should be followed. This code (001-5880) covers the cost of bus transportation, entrance fees, tickets, etc. 7. Instructional Cons ultants (Code 5860) 17 (a) Consultants may be contracted to perform services of a temporary nature. The amount per day and the number of days depend on the type of service being rendered. Contracts must have Board approval before services are provided. Clear timelines for submittal have been established and are available from Purchasing. Additional budget codes:    Consultants for professional development, use 024-5860 Consultants for student assemblies, use 001-5860 Consultants for parent training use 008-5860. (b) Individuals who work for the district may NOT be hired under contract. For further information http://www.wccusd.k12.ca.us/purchasing/consultantforms.shtml 8. Parent Involvement Funds (a) Schools receiving Title I funding must budget a designated amount for Parent Involve ment expenses. Such expenses may include mileage, conference registration, pe rsonnel dealing with parent education or involvement, etc. (b) These funds must be spent to support the site’s parent involvement plan. Examples of these expenditures include: 08 5230 – Parent Contracted Services (Conferences) 08 4300 – Supplies for parent-related activities 08 5290 – Babysitting (non-District employee) 08 2910 – Babysitting (District employee) 08 2920 – Translating 18 F. Summary of commonly used School suffix and object Codes Org key for salary/benefit positions 01 1110 – Teachers’ salary 1120 - Certificated additional time, sub for Release Teacher Time (R.T.T.) 1130 - Teacher substitutes for sick leave for existing teacher in budget 1120 - Teacher Extra Hours 1160 - Teacher Stipend 1210 - Librarians 1210 - Other certificated salaries of instruction (i.e., psychologist) 1210 - Counselor 02 1910 - Project Assistant 24 1919 – Literacy Coach 1920 - Other certificated, hourly 01 2110 - Instructional Aide, Tutors 2110 - Instructional Assistant (Classified) 2120 - Instructional Aide, additional time (temporary or extra hire or unfilled position) 2120 - All student and college tutors, hourly 08 2120 - Parent Instructional Aide, part-time and hourly 2130 - Instructional Aide substitutes for sick leave for existing aides in budget 2110 - Transportation/Instructional Aide 02 2410 - Typist Clerks 2420 - Clerical temporary help/additional time, unfilled position 2430 - Clerk substitutes for sick leave for existing clerk in budget 2420 - Clerical overtime 87 2220 - Custodian temporary extra (suffix 86) 2910 - Counselor Aide 39 2910 - School Community Worker salaries 2920 - District employees babysitting 3000 - Fixed charges Org Key Site XXX Resource XXXX PJYR X Suffix* Object XX XXXX 19 Site Resource XXX XXXX Y 0 Suffix Object XX XXXX 01 4300 - Supplemental books, reference books, other books, Instructional supplies, instructional equipment under $500 06 4300 – Library Books, library supplies and materials 08 4300 - Food for parents meetings 24 4300 - Food for in-house staff development 01 4320 - Instructional subscriptions, periodicals, magazines 24 4320 - Professional subscriptions, periodicals, magazines 01 4360 - Instructional supplies, equipment $150 to $500, considered high-risk items 02 4300 - Office Supplies, security pad lock down 4360 - Other Supplies considered high-risk items 02 4400 - Equipment @ $500 to $5,000 4460 - Computers 5210 - Mileage 24 5220 - Travel (conference) Other (In State) 24 5225 - Travel (conference) Other (Out of State) 08 5230 - Parent contracted services, conference 87 5900 - Telephone/Communications 02 5901 - Postage (Office) 08 5901 - Postage (Parent) 5610 - Copier rental 5610 - Miscellaneous equipment rental 01 5630 - Repair of audio-visual equipment 01 5640 - Equipment maintenance - Classroom 01 5880 - Admission Fees 01 5880 - Study trip transportation xx 5860 - Consultants Instructional/Non-Instructional (suffix depends on function) 08 5890 - Babysitting (see 2920 for District Employees) 01 6400 - Audio-visual and instructional equipment (over $5,000) 02 6400 - Noninstructional equipment (over $5,000) *Commonl y Used Suffi xes 02 – Non-student, non-instructional 08 – Parent-related 87 - Co mmunication 01 – Student-related instructional 24 – Professional Develop ment 20 G. Example 2008–2009 Program Budget A sample budget is included on the following pages. This budget provides can example of a wide variety of salary calculations, including fixed charges. This bud get also provides information and examples for completion of the Goal and Function columns. 21 WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT PROGRAM BUDGET FISCAL YEAR 2008-09 Title I Program Name 7/1/08 – 6/30/09 Program Period Jefferson School Name 148 School Code 3010 Resource Code Mary Jane Doe Principal (school budgets) 415-5020 Telephone Number Mary Jane Doe Program Contact Person 215-8165 Fax Nu mber Toni Oklan-Arko Program Coordinator/Director $198,758 Total Budget Amount All personnel costs have been confirmed with Personnel and/or the salary schedule as appropriate. I certify that this budget is in conformity with all laws and regulations applicable to this program, and that all necessary approvals have been received fro m the grantor agency. Principal (School Budgets) Date Project Coordinator/Director Date Project Cabinet M ember/Regional Supt. Date FOR FISCA L SERVICES USE ONLY: Initial Date Personnel Costs Confirmed Director Fiscal Services Revenue Budget – restricted ending balance Revenue Code V Number Input Fund Supervisor Copy to Personnel Copy to Position Control Finalized copy to originator Initial Date 22 WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT PROGRAM BUDGET FISCAL YEAR 2008-09 Title I Program Name Item 1.0 School Plan Section RLA1,2 Goal 1110 Func 1000 Site 148 Resr 3010 YXX 001 Object 1110 PCN No. (To be assigned by Position Ctrl ) 148 Site Description Reading Resource Teacher (S. Jones) R-2, S-5 STRS Medicare Health Unemploy ment Worker's Co mp Post Retirement Health Benefits Cert ificated Additional Hours: LA C 9 mo/2 hrs/5 teachers 90 hrs @$29.45 STRS Medicare Unemploy ment Worker's Co mp School Co mmun ity Worker (R. Smith) R52 S-4 L-0 7.5 Hrs. PERS Social Security Medicare Health Unemploy ment Worker's Co mp Post Retirement Health Benefits PERS Recapture (zero if federal) Subtotal FTE & Rates 3010 Resr Budget $ (whole $) 45,601 1110 1110 1110 1110 1110 1110 2.0 RLA EDY SW clim 1110 1000 1000 1000 1000 1000 1000 2140 148 148 148 148 148 148 148 3010 3010 3010 3010 3010 3010 3010 001 001 001 001 001 001 024 3101 3311 3401 3501 3601 3701 1120 0.0825 0.0145 17279 0.0013193 0.03247100 6204 3,762 661 17,279 60 1,481 6,204 2,651 1110 1110 1110 1110 3.0 EDY 1110 2140 2140 2140 2140 3900 148 148 148 148 148 3010 3010 3010 3010 3010 024 024 024 024 039 3101 3311 3501 3601 2910 0.0825 0.0145 0.0013193 0.03247100 219 38 3 86 35,661 1110 1110 1110 1110 1110 1110 1110 1110 3900 3900 3900 3900 3900 3900 3900 3900 148 148 148 148 148 148 148 148 3010 3010 3010 3010 3010 3010 3010 3010 039 039 039 039 039 039 039 039 3202 3302 3312 3402 3502 3602 3702 3802 0.09306 0.062 0.0145 19319 0.0013193 0.03247100 5640 3,319 2,211 517 19,319 47 1,158 5,640 145,917 145,917 0.031198 *This column required for Consolidated Programs. 148 **KEY: Y = year, XX = suffix 3010 072 7310 Grand Total 23 WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT PROGRAM BUDGET FISCAL YEAR 2008-09 Title I Program Name School Plan Section ScClim PCN No. (To be assigned by Position Ctrl) 148 Site 3010 Resr Budget $ (whole $) 269 Item 4.0 Goal 1110 Func 2495 Site 148 Resr 3010 YXX 008 Object 5890 FTE & Description Rates Babysitting Expenses outside district people $8.95/hr 30 hours Custodial Overt ime R 48 S-5 24 hours @ $22.04 ( time and onehalf) 0.09306 PERS Social Security Medicare Unemploy ment Worker's Co mp 0.062 0.0145 0.0013193 .03247100 5.0 Safety 1110 8260 148 3010 086 2240 529 148 148 148 148 148 3010 3010 3010 3010 3010 3202 3302 3312 3502 3602 49 33 1 17 6.0 RLA Math 1110 1000 148 3010 001 2120 148 148 148 148 148 148 7.0 ELD Math SW Clim 1110 1000 148 3010 3010 3010 3010 3010 3010 3010 001 3202 3302 3312 3402 3502 3602 1120 Tutor (Lower Division) (T. Day ) R-35 S-3 L-0 3 h rs @ $11.21 180 days 0.09306 PERS Social Security Medicare Health Unemploy ment Worker's Co mp 0.062 0.0145 16218 0.0013193 .03247100 6,053 563 375 88 8 197 8,246 Cert ificated Additional Hours: Tutoring 2 hr/wk 20 wks 7 teachers @ $29.45 STRS Medicare Unemploy ment Worker's Co mp Subtotal 0.0825 0.0145 0.0013193 .03247100 148 148 148 148 3010 3010 3010 3010 3101 3311 3501 3601 680 120 11 268 17,506 *This column required for Consolidated Programs. 148 **KEY: Y = year, XX = suffix 3010 072 7310 Grand Total 163,423 24 WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT PROGRAM BUDGET FISCAL YEAR 2008-09 Title I Program Name School Plan Section ELD Math SWCli SW Climate Math RLA RLA Math Science SW Climate Science RLA EDY EL , ELA Attend ELA SS PCN No. (To be assigned by Position Ctrl) 148 Site 3010 Resr Budget $ (whole $) 1,500 Item 8.0 Goal 1110 Func 1000 Site 148 Resr 3010 YXX 001 Object 4300 Description Instructional Materials FTE & Rates 9.0 10.0 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 1110 1110 1110 1110 1110 1110 1110 1110 1110 0 1110 2495 1000 2140 2140 1000 2100 1000 2140 1000 8270 1000 148 148 148 148 148 148 148 148 148 148 148 3010 3010 3010 3010 3010 3010 3010 3010 3010 3010 3010 008 001 024 024 001 002 001 024 001 087 001 4300 5860 5860 5220 4460 5901 5880 4320 4320 5900 4360 Supplies parent meet ings Contract Pro ject SEED Contract Staff Develop ment Travel Conferences In state Co mputers Technology Postage Study Trips Subscriptions Professional Subscriptions -Weekly Reader Telephone Instructional Supplies Technology (10 TVs/DVDs for classrooms) Subtotal 350 10,000 7,000 1,500 9,000 350 1,550 225 500 360 3,000 35,335 *This column required for Consolidated Programs. 148 **KEY: Y = year, XX = suffix 3010 072 7310 Grand Total 198,758 25 H. Contacts Please do not hesitate to contact the following people for support around budget development. Questions Regarding: After-School Programs, 21st Century Contact Person Liz Torio Maya Hernandez Terry Massaro Karen Morgan Mary Kitchen David Johnston Kathy Davis Susan Dunlap Marco Gonzales Lyn Potter Matthew Burnham Lola Taylor Ed.D. Cheryl Broomall Jessica Romeo Bea Ponce Terry Massaro Cheryl Lewis Carmel Aguilar Ann Crouse Phone Numbe r 559-1250 Certificated Staffing Classified Staffing Contracts 231-1182 231-1183 231-1192 231-1191 231-1147 307-4507 307-4524 307-4505 Elementary Budget/Fiscal Issues ELs, EIA- LEP, ELAP General Budgets and SPSA Human Resources 231-1185 PCNs Secondary Budget/Fiscal Issues Travel Desk 231-1100 x 23308 231-1138 231-1198 26