2008-2009

Budget Development Calendar

Below, are three timeline charts. The first one lists important dates as they relate to the closing of the current school year. The second shall be followed when developing next year’s budget. Note: Each site will have a budget meeting. It is very important for you to attend your building budget meeting. The dates for these meetings will be determined and announced by your Site Administrator. The Site Administrator will also form a budget team to review department budget plans.

The summer projects timeline is listed in the third calendar. Please adhere to these timelines so we may best plan for the students of today and the future.

                   2008-2009 Budget Introduction

The following is the 2008-2009 budget manual. Please review before you start budgeting. Below is a generic outline of our budget process.

Budget Procedures

1. Attend budget meeting/follow budget calendar.
2. Work as a department at each site to develop budget needs.
3. Meet with department to finalize budget requests.
4. Have department chair sign off on your budget plan.
5. Site budget team/Site Administrator approves or disapproves. You will be instructed by your Site Administrator to complete your Budget Input Sheets and hand them in by the specified date.
6. Review Site Administrator changes.
7. Receive final approval from Site Administrator.
8. As a department you will total the dollars approved by your Site Administrator from your rough draft Budget Development Worksheet(s) and enter them onto your original Budget Summary Sheet (one per department/or function number). Turn your Budget Summary Sheets in to your Site Administrator by the specified date.
9. Site Administrator forwards approved Budget Excel Spreadsheets to Business Office.
10. Fill out Purchase Requisition Forms from your Budget Development Worksheet(s).

Budget Tips

1. Round-up numbers, do not use cents on budget summary sheet.
2. Use object 551 and 561 only for individual equipment items costing over $5000.
3. Two bids on furniture and/or equipment are required.
4. Use current catalogs and price sheets sent out in February 2008. Company discounts and shipping costs will be sent separately to each building.
5. If you need help with the budgeting process, contact Carl Hayek or Donna Radel.
6. Send the requisitions for orders you want placed over the summer, to Donna Radel at the Business Office by May 9, 2008.
7. Do not include shipping/handling fees in object code 353 (postage). Shipping costs should be added in to the actual cost of the item, i.e., if you are ordering supplies, the shipping should be added in to 411.
8. Budgets for RESALE items shall be entered on the Budget Development Worksheet starting with the 2008-2009 school year.  An example of a resale supply is, materials purchased specifically to build a birdhouse in class. The birdhouse then becomes the property of the student. Cash receipts from students must equal value of expenditures. Receipts shall be given to building assistant and forwarded on to the Business Office for deposit.

Budget Preparation Responsibility

The following people have the responsibility to prepare the respective 2008-2009 budgets:

Spring Green Elementary – Eric Briehl/Jaime Hegland

Lone Rock Elementary - Donna Mulholland/Eric Briehl/James Radtke

Arena Elementary - Jean Alt/Eric Briehl

Plain Elementary – Mike McDermott/James Radtke

River Valley Middle School - Roger Hoffman

River Valley High School – Kim Kaukl

Special Education – Mati Palm-Leis/Carl Hayek

ESEA Funding – Jamie Benson/Carl Hayek

A.O.D.A. Grants – Carl Hayek/Mati Palm-Leis

Technical Education – Kim Kaukl/Roger Hoffman

Board, District Administration – Carl Hayek/Jamie Benson

Business Administration – Carl Hayek/Donna Radel

Maintenance Custodial – Carl Hayek/Donna Radel

Food Service – Cynthia Eby/Carl Hayek

Transportation – Carl Hayek/First Student

Athletics – Eric Briehl/Carl Hayek/Kim Kaukl

Health – Marcia Creasey/Carl Hayek

Technology – Shawn Duren/Carl Hayek

Individuals responsible for these budgets should of course coordinate their efforts with the people that the budget affects.

Account Information

All account numbers used to record budgeted revenues and expenditures are dictated by the Wisconsin Department of Public Instruction. These account numbers are defined in the Wisconsin Uniform Financial School Accounting Requirements (WUFAR). The following is an explanation of the WUFAR account numbers used by our district:

A typical account string would be as follows:

XX      XXX        XXX      XXXXXX    XXX

Fund    Location   Object    Function       Project

An example of High School English Workbooks would be:

10 401 470 122000 000

FUND - How was the expenditure financed?

LOCATION – Which site receives the items or services?

OBJECT - What was purchased?

FUNCTION - What department?

PR0JECT CODE – Specific numbers assigned to Special Education and Grant budgets only

Fund Codes

Fund 10 – General Fund

Fund 27 - Special Education Budgets only

Fund 50 – Food Service          

Location Codes

Object Codes – Please Note Changes from Prior Year (e.g. Pupil Travel, Workbooks, etc.)

(For More Description See Site Administrator)

310 - Personal Service (example, guest speaker, non RVSD employee, and pupil travel)

341 - Pupil Travel (Do not use at School Locations)

342 - Employee Travel

353 - Postage – used for outgoing mailings and shipments only

354 – Printing

355 – Telephone

360 – Information Technology

411 - General Supplies – include shipping costs

413 - Computer Supplies – include shipping costs

415 - Food

416 - Medical Supplies – include shipping costs

417 –Paper (construction paper, drawing paper, penmanship paper, etc.)

420 - Apparel

431 - AV Media (films, film rental, maps, charts, displays, records, video tapes, etc.) – include shipping costs

432 - Library Books – include shipping costs

433 - Newspapers – include shipping costs

434 - Magazines & Weekly Readers – include shipping costs

435 - Computer Software Programs – include shipping costs

439 – Other Media / Reference Books - (reference materials in print or CD-ROM such as encyclopedias, pamphlets, bulletins, dictionaries, etc.) – include shipping costs

440 - Non-Capital Equipment (include tools, furniture, individual items which are non-expendable) – items less than $5000 - include shipping costs

450 - Resale (use resale budget sheet) – include shipping costs

460 – Equipment Components - Technology Budget Only

470 – Textbooks & Workbooks – include shipping costs

480 – Non-Instructional Computer Software -Technology Budget Only

551 – Equipment Initial Purchase – Not Depreciated ($5000 or more) – include shipping costs

552 – Equipment Initial Purchase – Group Depreciated ($5000 or more) – include shipping costs

553 - Equipment Initial Purchase – Individually Depreciated ($5000 or more) – include shipping costs

561 – Equipment Replacement – Not Depreciated ($5000 or more) – include shipping costs

562 – Equipment Replacement – Group Depreciated ($5000 or more) – include shipping costs

563 - Equipment Replacement – Individually Depreciated ($5000 or more) – include shipping cost

570 – Equipment Rental/Vehicles

940 - Dues and Fees

Account Codes by Staff

Purchasing Process Instructions

• The Purchase Requisition Form will be the only form used this year for ordering. After your item(s) have been approved by your Site Administrator, or Supervisor, on your Budget Development Worksheet(s) you may fill out the Purchase Requisition Form and send to the Business Office to Donna Radel. Donna will assign a purchase order number to your requisition and print a hard copy of a purchase order, and then submit to the vendor. If you would like to hand carry the purchase order to the vendor, or call the order in yourself, please make a note under the special instruction section of the purchase requisition form. The purchase order will then be sent directly back to you rather than mailed out to the vendor.

• All purchases should be made at the best price available giving consideration to quality, delivery terms, and conformity to developed specifications, and suitability to the requirements of the educational program.

• Please use the most current catalogs and pricing information when ordering. Two quotes are required when ordering 440 non-capital equipment items (desks, chairs, tables, chalkboards, etc.) and 550’s and 560’s equipment items.

• Vendor information is provided with this Budget Development Manual. Please be sure to check with your office for the catalogs, special order instructions, order sheets and pricing/shipping information for these vendors.

• Local purchases may be made only at Doerre Hardware, Umhoefer Lumber Do-It, Home Town Market, Spring Printing, Spring Green Auto Parts and Nina’s. These companies have set-up a charge account for us and will allow anyone from the school district to purchase a maximum of $30.00 without a purchase order. In order to purchase locally you must fill out the purchase requisition form and have it signed by your Site Administrator or Supervisor. After you make the purchase you must bring a copy of the charge invoice back to Donna Radel at the Business Office along with a copy of your signed purchase requisition form.

• Date needed will be very important this year. Please make sure you fill out the school you want the materials shipped to, and by what date you will need the materials. We are going to have deliveries made directly to each school again this year. A copy of your requisition form will be sent to your building and you will check off the materials as received. The pink requisition copy should be marked received, signed, and then sent back to Donna Radel at the Business Office.

• Teacher credit cards may be checked out through Donna Radel at the Business Office, and can be used to pay for hotels, and supplies at conferences.  Teacher credit cards may not be used to purchase meals. Teacher credit cards may also be used to purchase supplies at stores that do not accept school district purchase orders. 

2008-2009 Price Information

Company Discounts

School Specialty Supply-Access internet for pricing at http://www.schoolspecialty.com/.  Enter RV Teachers at log in line – then TEACHERS at password line.  A 20% discount will be allowed from school supply catalog. A 30-45% discount is given on School Specialty Supply discounted teacher requisition form, which you can obtain through your office.

Marshfield Book & Stationary-20% discount from the School Supply Catalog. Free shipping if shipped by Marshfield Books truck. Small orders $50.00 or under-UPS will be charged.

Office Depot-Access internet for pricing at http://www.officedepot.com/. Enter River Valley Teachers at log in line – then TEACHERS at password line.  You can obtain a pre-priced order form through your office of currently used items.

Richland Center Office Supply–Access internet for pricing at http://www.rcoffice.com/.  Enter RV TEACHERS at log in line – then TEACHERS at password line.

Pupil Travel Costs

Round Trip Mileage Examples

For mileage not listed go to http://www.mapquest.com/

Employee Reimbursable Expenses

Travel Costs (CLAIM MONTHLY)

You will be reimbursed 50.5 cents per mile for using your own vehicle. If you are a traveling teacher, you must budget for your travel expenses under object 342. You may claim 19.2 miles to travel to Arena, 16.0 miles to travel to Lone Rock, and 16.0 miles to travel to Plain, round trip. Please remember that you are only reimbursed for travel between school sites. For example, if you travel from your residence to Arena then to Spring Green Elementary then back to your residence, you will be paid for the 9 miles between Arena and Spring Green Elementary only. This practice is regulated by the IRS.

Meal Costs

Reimbursable meal expense $25.00/day maximum with itemized receipts Only – see example below.

Note: the acceptable receipt indicates type of food and beverage, date of service, and location of establishment.

02/14/08 pw