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Judicial Watch • July 2007 Bulletin

July 2007 Bulletin

July 2007 Bulletin

Page 1: July 2007 Bulletin

Category:General

Number of Pages:23

Date Created:June 25, 2007

Date Uploaded to the Library:February 20, 2014

Tags:Kawahara, calizar, Transfers, Bobbi, Perla, Nirza, Balance, adjustments, Lopez, tanner, Elaine, Budget, Gilbert, Arthur, Services, Joseph, COUNTY, board, school, office, district, EPA, IRS, ICE, CIA


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July 13, 2007 
TO:  Business Administrators Los Angeles County School Districts, Regional Occupational Centers/Programs (ROC/Ps), and Joint Powers Agencies (JPAs)  
FROM:  Deborah Simons, Director Division Business Advisory Services  
  Pamela Fees, Director Division School Financial Services  
SUBJECT:  Budget Revision Process for 2007-08  

The Los Angeles County Office Educations (County Office) budget revision process, described this bulletin, intended expedite the processing budget revisions, provide accurate budget and financial information, and facilitate the posting unaudited actual and audit adjustments.  This bulletin also describes optional procedure that school districts may choose follow, allowing governing boards delegate administrative authority district staff certain circumstances. urge districts carefully review the section this bulletin titled Optional Processing Board Resolution Delegating Administrative Authority page for further details. 
LEGAL REQUIREMENTS 
General Provisions 
Budget adjustment and budget transfer conditions are addressed Education Code (EC) Sections 4260042603, and 42610. According Section 42600: 
The total amount budgeted the proposed expenditure the school district for each major classification school district expenditures listed the school district budget forms shall the maximum amount which may expended for that classification expenditures for the school year. 
Budget Revision Process for 2007-08 July 13, 2007 Page addition, Section 42600 also specifies that: 
Transfers may made from the designated fund balance the unappropriated fund balance any expenditure classification between expenditure classifications any time written resolution the board education any school district governed board education, when filed with the county superintendent schools and the county auditor, written resolution the board trustees any school district not governed board education, when approved the county superintendent schools and filed with the county auditor. resolution providing for the transfers specified this section shall approved majority vote the members the governing board. 

This provision interpreted mean that all budget adjustments and budget transfers should approved official meetings the districts Board Education/Board Trustees prior submission the County Superintendent Schools. addition the budget adjustment and budget transfer procedures Section 42600, Section 42601 provides process for districts which, the close any school year, permits the county superintendent to: 
. make the transfers between the designated fund balance the unappropriated fund balance and any expenditure classification classifications, balance any expenditure classifications the budget necessary permit the payment obligations the district incurred during that school year. 
While this provision may assist districts expediting certain year-end adjustments and transfers, including revising the budget generate estimated actual unaudited actual data, districts are reminded that such actions require the approval the districts governing board.  Therefore, prior requesting that the county superintendent process any year-end adjustments transfers, district should submit copy its governing boards resolution authorizing this procedure the County Office. 

Collective Bargaining Provisions 
Districts are also reminded the legal requirements for submitting the budget revisions necessary cover the costs collective bargaining agreements, reflected Section 42142, and the consequences not meeting this obligation prior districts submission its next interim financial report, provided Government Code Section 3547.5, which states: 
If school district does not adopt all the revisions its budget needed the current fiscal year meet the costs collective bargaining agreement, the county superintendent schools shall issue qualified negative certification for the district the next interim report pursuant Section 42131 the Education Code. 
Budget Revision Process for 2007-08 July 13, 2007 Page 

BUDGET REVISIONS Standard Processing Using Form Nos. 503-056-A and 503-057-T 
There are two distinct types budget revisions that require districts use different manually prepared forms.  Both types revisions require districts enter the related transactions into the PeopleSoft Financial System (PSFS), and obtain approval from the Divisions Business Advisory Services (BAS) and/or School Financial Services (SFS). The budget revision forms and basic transactions are summarized below. 
Budget Adjustment Summary Form No. 503-056-A (Enclosure No. 
Use this form to: 
	 
change the overall total estimated income resulting from increases decreases 

	 
identify and make adjustments between revenue objects between different resource codes within revenue objects, including adjustments that result change the fund balance 

	 
change the overall total estimated appropriations for fund resulting from increases decreases 

	 
identify and make changes, i.e., increases decreases, the fund balance 

	 
increase, decrease, change the components the ending fund balance 

	 
designate portions the fund balance 

	 
transfer resources between different funds transfer-out from one more funds must have corresponding transfer-in one more funds, and reflected separate 503-056-A forms) 

Submit Form No. 503-056-A directly BAS for review and approval.  Districts must enter the Journal Entry Budget Revision into the PSFS for further processing SFS upon approval. 
Budget Transfer Summary Form No. 503-057-T (Enclosure No. 
	 
Use this form only redistribute appropriations between objects between different resource codes within objects where the total changes revenues, expenditures, transfers, and other financing uses must always net zero and will result change the fund balance. 

	 
Submit the 503-057-T form directly SFS for review and approval and further processing. 

	 
Districts must enter the Journal Entry Budget Revision into the PSFS. one page reference guide (Enclosure No. provided with this bulletin displays examples the various possible budget revision scenarios and the proper revision form used each situation. 
Budget Revision Process for 2007-08 July 13, 2007 Page 
Please note that budget adjustments transfers cannot approved the County Office until the districts budget frozen. Budget adjustments and transfers should entered PSFS before submitting the appropriate form the County Office.  These transactions are held suspense PSFS until they are approved.  Following review and approval the County Office, SFS will release the transactions held suspense and post them the districts PSFS financial records. 

Optional Processing Board Resolution Delegating Administrative Authority 
The governing board district may adopt formal resolution allowing their administrative staff process certain budget adjustments and transfers and submit them the County Office prior their individual approval the board. However, any district that considers implementing this option should carefully weigh all its fiscal implications, including setting well-defined guidelines and parameters the amounts and kinds adjustments and transfers that district staff may process.  Such guidelines should include limiting this authority the routine transfer amounts between objects expenditure within funds and between funds, necessary, facilitate the payment district obligations and effect technical adjustments related the budget.   
Other non-routine adjustments and transfers, such revenue increases decreases and the related offsetting impact expenditures and/or fund balance, transactions involving other sources and uses, interfund transfers, transactions exceeding prescribed dollar amount, should continue processed and approved directly the governing board. addition, ensure that this practice does not become unmanageable, the County Office has established the following delegation authority guidelines: 
Delegation Budget Adjustment and Transfer Authority Guidelines 
 order for district utilize the delegation authority option, the districts governing board must annually adopt and file with the County Office original resolution delegating budget adjustment and transfer authority the superintendent and staff the district.  The approval this resolution the County Office shall required prior any budget adjustments transfers being processed district under the delegation authority. 

	 
The governing board resolution authorizing this delegation authority staff must define, types budget adjustments and transfers, funds, and dollar limitations, any, those adjustments and transfers that may not directly processed the districts staff. 

	 
All budget adjustments and transfers processed the districts staff must entered into the PSFS and submitted the County Office for approval the appropriate budget revision summary form, e.g., Form Nos. 503-056-A 503-057-T.  The district should indicate the revision form the date which the governing board approved the written resolution establishing the delegation authority staff. This date should used the section the form requesting the date the revisions approval. 

	 
During formal board meetings, the governing board must ratify/approve all budget adjustments and transfers not previously board-approved but processed staff under the delegation authority. 

Budget Revision Process for 2007-08 July 13, 2007 Page 
This must done least three times annually, i.e., with the First Interim Report, Second Interim Report, and the Unaudited Actuals and not later than June 30.   
 district using this delegation authority shall submit copies the board meeting agenda, minutes, and/or resolutions documenting the ratification/approval the governing board BAS within days the board meeting ratify/approve budget adjustments and transfers processed the districts staff. The adjustments and transfers approved the board should identified transaction numbers, dates, and amounts. 

	 
Enclosed with this bulletin sample resolution (Enclosure No. that districts may choose use for the governing boards delegation administrative authority process budget revisions, adjustments, and transfers. 

Cautionary Reminder 
Please note that the implementation this optional procedure does not imply indicate means bypassing Education Code requirements, County Office procedures for school districts obtaining governing board approval, County Office approvals budget revisions. addition, this procedure does not relieve school districts from the timely submission the standard budget revision documents and forms, initiating the necessary data input the PSFS support the budget revisions submitted under the provisions the governing boards written resolution. 

New Option for Correcting Budget Coding Errors 
Recognizing that corrections budget resource coding errors are sometimes necessary order accurately reflect program classifications, the County Office has developed the enclosed Budget Coding Error and Correction Summary (Form 503-024-BCE) (Enclosure No. 5).  This form used exclusively for the purpose correcting, approving, and processing budget resource coding errors within the same object code that not require governing board resolutions.  
Districts should use this form record and process corrections coding errors posted the PSFS, upon the approval the districts superintendent, assistant superintendent business (chief business official), and director fiscal services.  Districts should enter the Journal Entry Budget Coding Error Correction into the PSFS, and then submit the completed Form 503-024-BCE SFS for review, approval, and further processing. 

TIMELINES the responsibility the district identify and process transfers between classifications, adjustments revenues and/or expenditures, and budget coding and error corrections timely manner.  The County Office recommends that each district establish process for approval budget adjustments/transfers well budget coding and error corrections through their governing board regular basis and timely manner that all suspense items PSFS can cleared within 30-day period. 
Budget Revision Process for 2007-08 July 13, 2007 Page 
Year-End Budget Revisions 
The districts Board Education/Board Trustees must approve budget adjustments and budget transfers for 2007-08 during the fiscal year, before June 30, 2008, but later than the date which the governing board approves the 2007-08 unaudited actuals. 
Estimated Actual Adjustments 
Subsequent the adoption the annual budget, the Education Code requires governing boards periodically review their budgets during the fiscal year and approve corresponding financial reports, including the estimated actuals developed conjunction with the adopted budget, the year-end unaudited actual report, and the First and Second Interim Reports.  The California Department Educations financial reporting software able record (upload) districts budget respective columns reflecting these various reporting periods.  

Districts will help facilitate the speed and accuracy the automatic upload process their budget regularly reviewed ensure that technical agreement with the requirements the Standardized Account Code Structure (SACS). 
Periodic budget revisions are essential for the monitoring districts financial condition and ensure that the budget accurately reflects the estimated revenues and expenditures for the fiscal year. Districts may enter the budget adjustments into PSFS through online budget journals work with SFS staff upload the adjustments electronically. 
Unaudited Actual Adjustments 

For single budget adoption districts, variances usually exist each year between the estimated fund balances submitted with the July adopted budget and the fund balances submitted with the unaudited actual reports. These fund balance adjustments must resolved annually districts the form board-approved budget revisions, using Form 503-056-A. 
Districts will notified these differences BAS Informational Bulletin planned for November 2007. that time, each district will asked verify these differences and make all budget adjustments necessary reflect the increases/decreases fund balances. request that these adjustments included the First Interim Report, even the budget adjustment forms and data input were not prepared and recorded until after October 31, 2007. 
Annual Audit Adjustments 

When districts annual independent audits are completed December, differences may exist between fund balances submitted with the Unaudited Actual Report and those determined correct the districts independent auditor. December 2007, SFS will issue its annual bulletin requesting that districts enter all 2006-07 audit adjustments PSFS January 31, 2008.  This deadline necessary allow for the inclusion these adjustments the Second Interim PSFS Reports. 
Budget Revision Process for 2007-08 July 13, 2007 Page 

This bulletin and its enclosures are posted the County Office Web site the following address: 
www.lacoe.edu/bas 
Please select Bulletins the left side the screen under the heading BAS Libraries, and then use the Search function locate bulletin number keyword. you have questions regarding this bulletin, please call Mr. Daniel Villanueva (562) 922-6132, Ms. Joyce Yeh (562) 922-6880. you have any questions regarding how complete the enclosed forms, please call the Business Services Consultant assigned your district (Enclosure No. 6). you have questions regarding entries the PSFS, please call the General Accounting Officer, Ms. Joyce Yeh, (562) 922-6880, the accounting technician assigned your district (Enclosure No. 7). 
Approved: Kenneth Shelton Assistant Superintendent Business Services 
DLS/PF:jj Enclosures 
Informational Bulletin No. BAS-4-2007-08 

Division Business Advisory Services
9300 Imperial Highway  Downey, 90242-2890
 

NOTE: zero, narrative section reverse side form. Narrative and certification sections must completed. 
DISTRIBUTION: Original Business Advisory Services; Copy School Financial Services Accounting Section; Copy returned district upon approval. Components Ending Fund Balance  Object Code  Resource Code  Revision Increase (Decrease) Reserved Amounts Revolving Cash Fund  9711 Stores  9712  
Prepaid Expensesc.  9713 General Reserve  9730 Restricted Balances (i.e., statutory only)  9740 Restricted Balances (i.e., statutory only)  9740 Restricted Balances (i.e., statutory only)  9740 Restricted Balances (i.e., statutory only)  9740 Restricted Balances (i.e., statutory only)  9740  
Total Reserved Amounts Designated Amounts For Economic Uncertainties  Object Code  Resource Code  Revision Increase (Decrease) For Economic Uncertainties  9770 For Economic Uncertainties  9770 For Economic Uncertainties  9770 For Economic Uncertainties  9770  
For Other:b.  9780  
For Other:b.  9780  
Total Designated Amounts  

Account Code Unappropriated/Undesignated Amount NOTE: Thesum Lines D1, and must equal Page  9790 Narrative Explanation for this Revision Must Completed. School District Certification Must Completed 

NAME SCHOOL DISTRICT'S CONTACT PERSON  TELEPHONE NUMBER CONTACT PERSON  
DATE BOARD APPROVAL  SIGNATURE THE SECRETARY THE BOARD  DATE SIGNED (MONTH/DAY/YEAR)  

Submit one (1) certified original and two (2) copies this summary to: Division Business Advisory Services, Room 212 Los Angeles County Office Education 9300 Imperial Highway Downey, 90242-2890 
Approved: 
Dr. Darline Robles Los Angeles County Superintendent 

SIGNATURE LOS ANGELES COUNTY SUPERINTENDENT SCHOOLS DEPUTY  DATE SIGNED (MONTH/DAY/YEAR)  
By:  

LOS ANGELES COUNTY OFFICE EDUCATION 
BUDGET ADJUSTMENT SUMMARY
 INSTRUCTIONS
 
GENERAL 
Use this form file revisions your adopted budget which require county approval under Education Code section 42600, 42601, 42602, 42603, 42610. This includes increases decreases the revenue accounts, expenditure accounts, transfers and from ending balances, and adjustments the components ending balances. 

All the budget revisions must approved your governing board prior submittal the County Office. Submit one budget adjustment for each fund summarizing the adjustments approved from one board meeting. The revisions list the amounts the adjustment only, not revised amounts. 

NEW ITEM FORM: required CDE's Standard Account Code Structure, the resource code has been added the Budget Adjustment Summary form. More than one resource may listed the form but each resource code must balanced between revenues, expenditures, and components ending fund balance. List the specific resource code under the appropriate column. 
When increase decrease its budget warranted, district must submit this form approved the governing board within reasonable time (i.e., days the next board meeting, whichever sooner). 
Submit properly completed and certified original and two copies the form the Division Business Advisory Services, Room 212. 
Show decreases negative figures, brackets 
Once revision approved the Division Business Advisory Services (BAS), the Division School Financial Services (SFS) will release the applicable budget adjustments previously entered the district. SFS will use the five-digit Journal Number listed the upper right hand corner page the form determine which budget transaction PeopleSoft approve deny. 

Form Heading 
Please sure the heading portion the form properly completed. Instructions regarding the elements are follows: 

  Date Summary/Name School District -Self-explanatory.  
  (NEW) District (Unit) Number Use the five-digit number assigned your district from the state (PeopleSoft ID).  
  (NEW) Journal Number -List the five-digit Journal Number the budget transactions you have entered into the county PeopleSoft system which this budget revision covers. SFS will use this information determine which transactions approve deny.  
  Fund Number/Fund Name -List the name and number the fund affected this budget revision. Only one fund reported each budget revision summary.  
  (NEW) Unrestricted/Restricted -For General Fund only, select "Unrestricted" for those resource codes which not have reporting requirements. Select "Restricted" for those resource codes that have reporting requirements are specified restricted.  

Section Revenues/Other Financing Sources 
Use this section for: 
 
the correction revenue/other financing sources; 

 
recognition new revenue/other financing sources; and 

 
decreases previously budgeted revenue/other financing sources. 

List the specific object and resource code for the revenue/other financing sources being increased/(decreased) the space provided. more space required, attach supplemental sheet. Enter the amount the adjustment the Budget Adjustment's Increase/(Decrease) column. Show Decrease decreases brackets The net amount revenue/other financing sources increases/(decreases) reported the "Total Revenues/Other Financing Sources" line. district budgeting new revenue/other financing sources, there must corresponding entry another section the document indicating where the money placed (i.e., expenditures, reserves unappropriated fund balance). 
Budgeted adjustments "Interfund Transfers In" will also necessitate the filing budget adjustment summary for the other fund(s) affected. the district level, total incoming transfers (accounts 8910-8929) must equal total outgoing transfers (accounts 7610-7629). 
Budgeted contributions from Unrestricted Resources (8980) Contributions from Restricted Resources (8990) should net zero the total fund level. transfers under Budget Transfer Summary would used this section. However, errors have been made the adoption the budget, they must corrected the Budget Adjustment Summary under the Appropriation Organization Budget Journal (Expenditures) Revenue Estimate Journal (Income) and such cases the increases/(decreases) should equal zero. 
These are instances when revenue/other financing sources are increased decreased without corresponding increase decrease expenditures/other financing uses. these instances the increase decrease results adding subtracting from the unappropriated fund balance, the amount must reported section the Budget Adjustment Summary form. 
However, please note that the amount reported section memo entry and not for input into the PeopleSoft system. PeopleSoft, the unappropriated fund balance not identified account number, but rather calculated amount. 
Section Expenditures/Other Financing Uses 
Use this section for: 
 
the correction expenditures/other financing uses; 

 
recognition new expenditures/other financing uses; and 

 
decreases previously budgeted expenditures/other financing 

uses. Report amounts increases and decreases major objects only. Decreases must shown brackets 
Form No. 503-056-A Page Rev. 08-27-2004 district increasing decreasing expenditure/other financing use category, there must corresponding entry another section the document indicating where the money placed taken from (e.g., revenues, reserves, unappropriated fund balance.) Adjustments "Interfund Transfers Out" will also necessitate the filing budget revision summary for the other fund(s) affected. the district level, outgoing transfers (accounts 7610-7629) must equal total incoming transfers (accounts 8910-8929). 
There are instances when expenditures/other financing uses are increased decreased without corresponding increase decrease revenues/other financing sources., these instances the increase decrease results adding subtracting from the unappropriated fund balance, the amount must reported section the budget adjustment summary form. However, please note that the amount reported section memo entry and not for input the PeopleSoft system. PeopleSoft, the unappropriated fund balance not identified account number, but rather calculated amount. 
Section Subtotal 

Section minus Section equates the subtotal. zero, there effect the fund balance; therefore, not complete the rest this form except for the narrative and certification sections. 

Section Components Ending Fund Balance 

The purpose this section report the adjustments the components (i.e., reserves) that make the district's projected ending balance. The reserve categories are:	 Reserved Amounts These are the amounts the district has reserved cover the costs certain assets commitments setting the appropriate 9700 accounts (i.e., 9711 9740). the district's budget adopted and approved with general reserve amount, that amount cannot used during that fiscal year for any purpose. However, the district adds new monies the general reserve after the adoption the budget, that addition can later re-appropriated for other purposes the district board during the same fiscal year. 
ii)	 Item File Restricted Balances, only for statutorily restricted 
balances. the monies are donor restricted, the monies should placed under the "designed for" Section Item D2b.	 
Designated Amounts This reflects the amounts the board has designated cover risks associated with economic uncertainties, restricted resources ending balances, and the amounts the board has designated. You must specify what the reserve for (e.g., purchase new band uniforms). Detail object codes must also used for multiple designated amounts (i.e., 9780- purchase new band uniforms).	 
Unappropriated Amount discussed sections and there are instances when revenue/other financing sources are increased decreased without corresponding increase decrease expenditures/other financing uses, and visa versa. these instances the increase decrease results adding subtracting from the unappropriated fund balance, the amount must reported section the Budget Adjustment Summary form. However, please note that the amount reported section memo entry and not entered into the  PeopleSoft system. PeopleSoft, the unappropriated fund balance identified account number, but rather calculated amount. 
The resulting figure reflected D3-Unappropriated/undesignated amount cannot, under any circumstance, negative. 
Narrative Explanation aid the proper processing this form, the district must provide short but specific explanation the transaction(s) being summarized this form. (Example: The district reducing Other State Income due drop lottery income per ADA. This being offset with matching decrease the 4000 expenditures-books and supplies.) 
Certification Section 
This section must completed. Please sure that the signature original signature and that the board approval date correct. Also, please sure the contact person and telephone number sections are filled in. 
Form No. 503-056-A Page Rev. 08-27-2004 

Division Business Advisory Services
9300 Imperial Highway  Downey, 90242-2890
 

*INPUT NOTE: this transfer increases the budget expenditure object code, enter the amount this form positive, and when inputting the system, use
 ORG BUD Transfer budget input panel, indicate the increase. this transfer decreases the budget expenditure object code, enter the amount this form negative, and when inputting the system, use 
ORG BUD Transfer From budget input panel, indicate the decrease. there are increases, begin with the Appropriation Budget Ledger first, before increasing the Organization Budget Ledger. there are decreases, begin with the Organization Budget Ledger Narrative Explanation for this Revision Must Completed. School District Certification Must Completed 

NAME SCHOOL DISTRICT'S CONTACT PERSON  TELEPHONE NUMBER CONTACT PERSON  
DATE BOARD APPROVAL  SIGNATURE THE SECRETARY THE BOARD  DATE SIGNED (MONTH/DAY/YEAR)  

Submit original and two (2) copies this to:	 Division School Financial Services, Room 215 Los Angeles County Office Education 9300 Imperial Highway Downey, 90242-2890 
Approved: Dr. Darline Robles Los Angeles County Superintendent 

SIGNATURE LOS ANGELES COUNTY SUPERINTENDENT SCHOOLS DEPUTY  DATE SIGNED (MONTH/DAY/YEAR)  
By:  

LOS ANGELES COUNTY OFFICE EDUCATION 

BUDGET TRANSFER SUMMARY
 INSTRUCTIONS
 
Within the same fund, use Appropriation Transfer and Organization Budget Transfer document transfers between major objects authorized Section 42600.  Transfers within fund affect expenditures only and must net zero. Transfers between sub-funds, 01.1 and 01.3 for example, may not net zero individually; colletively they must net zero. Indicate decreases with brackets Please submit the certified original and two copies the Budget Transfer Summary directly the 
Division School Financial Services. 
NEW ITEM FORM: required CDE's Standard Account Code Structure, the resource code has been added the Budget Transfer Summary form. More than one resource may listed the form but must balanced between revenues, and expenditures. List the specific resource code under the appropriate column. 

Form Heading 

Please sure the heading portion the form properly completed. Instructions regarding the elements are follows: 
Date Summary/Name School District Self-explanatory. 
 

(NEW) District (Unit) Number Use the five-digit number assigned your district from the state (PeopleSoft ID). 
 
 	(NEW) Journal Number -List the five-digit Journal Number the budget transactions you have entered into the county PeopleSoft system which this budget revision covers. SFS will use this information determine which transactions approve deny. 
Fund Number/Fund Name List the name and number the fund affected this budget revision. Only one fund reported each budget revision summary. 
 

 	(NEW) Unrestricted/Restricted For General Fund only, select "Unrestricted" for those resource codes which not have reporting requirements. Select "Restricted" for those resource codes that have reporting requirements are specified restricted. 

Section Expenditures/Other Financing Uses 
Use Section show transfers between account codes. Use major object only. Please note that any budget transfers involving objet codes 7610 7629 "Transfers Out" cannot processed Appropriation Transfer Organization Budget Transfer, but must recorded using Appropriation Budget Journal, Organization Budget Journal, Revenue Estimate Journal. 
Pursuant Section 42600, "Transfers may made... between expenditures classifications any time written resolution the board education... written resolution the board trustees..." 

Section Narrative Explanation 
Please provide short, but specific explanation the transfers being made. Example: "The district transferring excess funds from the other operating expenses cover additional expenditures capital outlay." 
Section School District Certification Section. Must completed. 
Budget transfers must certified the district's Board Education, and submitted for approval the County Superintendent Schools. 
Completion this section allows staff the County Office contact the district for any additional information, soon possible, that the document can processed timely manner. 
Form No. 503-057-T Page Rev. 08-31-2004 

LOS ANGELES COUNTY OFFICE EDUCATION 
Division Business Advisory Services 
POSSIBLE BUDGET REVISION SCENARIOS  REFERENCE GUIDE 

Budget Adjustment Summary Form 503-A submit Division Business Advisory Services 

 ADJUSTMENT TYPE  ADJUSTMENT RESULTS  IMPACT ADJUSTMENT FUND BALANCE/SOLVENCY ISSUES  Unaudited Actuals  Increases decreases the beginning fund balance  These adjustments need done separately from adjustments that allocate any resulting increase/decrease ending fund balance to/from expenditures.  Annual Audit Findings  Increases decreases the beginning fund balance  These adjustments need done separately from adjustments that allocate any resulting increase/decrease ending fund balance to/from expenditures.  Revenue  Increase change fund balance. However, fund balance could decrease revenue budget increases are not valid and related expenditures are still incurred.  
Expenditure  Equal Increase  Revenue  Decrease change fund balance. However, fund balance could decrease expenditure budget decreases are not valid but related revenues still decrease.  
Expenditure  Equal Increase  Revenue  Increase  Increase fund balance.  
Expenditure  Smaller increase, net change decrease  Revenue  Decrease  Decrease fund balance.  
Expenditure  Smaller decrease, net change increase  Revenue  Smaller increase, net change decrease  Decrease fund balance.  
Expenditure  Increase  Revenue  Smaller decrease, net change increase  Increase fund balance.  
Expenditure  Decrease  Components ending balance net change change fund balance.  
10.  Designation ending balance net change change fund balance.  
11.  Revenue only net change change fund balance.  

Budget Transfer Summary Form 503-T submit Division School Financial Services 
ADJUSTMENT  ADJUSTMENT  IMPACT ADJUSTMENT FUND  
TYPE  RESULTS  BALANCE/SOLVENCY ISSUES  Expenditure only net change change fund balance.  

Enclosure No. to: Informational Bulletin No. BAS-4-2007-08 
LOS ANGELES COUNTY OFFICE EDUCATION 
Division Business Advisory Services 

ANNUAL DELEGATION ADMINISTRATIVE 
AUTHORITY PROCESS ROUTINE 
BUDGET REVISIONS, ADJUSTMENTS, AND TRANSFERS 

__________________________________________ School District 

GOVERNING BOARD RESOLUTION NUMBER: ___________________  
BOARD ADOPTION DATE: _____________________________________
 
The Governing Board the ___________________________________ School District authorizes, __________________________, Superintendent, make such routine budget revisions, adjustments, and transfers necessary for the payment District obligations and effect technical adjustments the board-adopted budget during the _________________fiscal year, accordance with the provisions this resolution.   
This resolution adopted for the purpose expediting the processing routine budget revisions, adjustments, and transfers, and shall remain effect for period one year, from July _________, June 30, ________, and subject annual review and renewal duly adopted resolution the Governing Board ________________________District. 
The amount any individual routine budget revision, adjustment, transfer shall not exceed ______________________. The total amount routine budget revisions, adjustments, and transfers any one time may not exceed $________________________. 
This resolution shall limited the administrative approval and processing routine budget revisions, adjustments, and transfers, within between account objects expenditures and within between resources and funds, including the following __________________________ 
This resolution shall not permit the administrative processing non-routine budget revisions, adjustments, and transfers which increase decrease revenues and other financing sources and uses, along with the corresponding revisions expenditures; budget revisions, adjustments, and transfers which reduce increase the fund balance any related fund; transfers between funds; transactions exceeding ____________________________.  Such non-routine budget revisions, adjustments, and transfers must continue presented the Governing Board for approval prior processing and submission the Los Angeles County Office Education (County Office) for further review, approval, and processing. 
Enclosure No. to: Informational Bulletin No. BAS-4-2007-08 Annual Delegation Administrative Authority Process Routine Budget Revisions, Adjustments, and Transfers summary report budget revisions, adjustments, and transfers approved and processed the Superintendent accordance with this resolution, listed major objects and funds, transaction numbers, dates, and amounts shall submitted the Governing Board for adoption/ratification, not less than three times annually (by October 31, January 31, and June 30) with the Districts First Interim, Second Interim, and conjunction with the annual close the Districts financial records and Unaudited Actuals Reports. 
All budget adjustments and transfers must made accordance with the provisions Education Code Sections 42600, 42601, 42602, 42603, and 42610, and processed using the appropriate forms and documentation provided the County Office, and compliance with applicable district guidelines. 
This resolution the Governing Board and written authorization the persons herein designated may used the Los Angeles County Office Education permit budget revisions, adjustments, and transfers accordance with the foregoing guidelines.   
ADOPTED the _________________________School District Governing Board this ______ day _______________, 20___. 
______________________________ President, Governing Board 
______________________________ Vice President, Governing Board 
______________________________ Member, Governing Board 
______________________________ Secretary, Governing Board 
______________________________ Superintendent 

Division Business Advisory Services 9300 Imperial Highway  Downey, 90242-2890 
Budget Coding Error Correction SummaryK-12/ROPs/JPAs 
Submit Division School Financial Services 

Revenues/Other Financing Sources  Object Code  Old Resource Code  New Resource Code  Description Revenue Limit  8011-8099 Federal  8100-8299 State  8300-8599 Local  8600-8799 Interfund Transfers  8910-8929 Other Sources  8930-8979 Contributions Restricted Programs  8980-8999  

II. Expenditures/Other Financing Uses  Object Code  Old Resource Code  New Resource Code  Description Certificated Personnel Salaries  1000-1999 Classified Personnel Salaries  2000-2999 Employee Benefits  3000-3999 Books and Supplies  4000-4999 Services, Other Operating Expenses  5000-5999 Capital Outlay  6000-6999 Other Outgo  7100-7299 Direct Support/Indirect Costs  7300-7399 Other Debt Services  7400-7499  
10. Interfund Transfers Out  7610-7629  
11. Other Financing Uses  7630-7699  

DISTRIBUTION: Original School Financial Services Accounting Section; Copy  Business Advisory Services; Copy  returned district upon approval.Form No. 503-024 Page Rev. 08-26-2004 Continued reverse side. 

III.   Narrative Explanation for this Revision Must Completed. 

IV. School District Certification Must Completed 
NAME SCHOOL DISTRICT DIRECTOR FISCAL SERVICES CONTACT PERSON  TELEPHONE NUMBER CONTACT PERSON  
DATE APPROVAL  SIGNATURE, DISTRICT ASSISTANT SUPERINTENDENT BUSINESS (CHIEF BUSSINESS OFFICIAL)  DATE SIGNED (MONTH/DAY/YEAR)  
DATE APPROVAL  SIGNATURE THE SUPERINTENDENT  DATE SIGNED (MONTH/DAY/YEAR)  

Send original and two (2) copies this to:	 Los Angeles County Office Education, Room 132 Division School Financial Services 9300 Imperial Highway Downey, 90242-2890 
Approved: 
Darline Robles, Ph.D.
 Los Angeles County Superintendent
 
SIGNATURE LOS ANGELES COUNTY SUPERINTENDENT SCHOOLS  DATE SIGNED (MONTH/DAY/YEAR)  

Form No. 503-024 Page Rev. 08-26-2004 

LOS ANGELES COUNTY OFFICE EDUCATION 
DIVISION BUSINESS ADVISORY SERVICES 
Financial Management Services 

FISCAL MONITORING DISTRICT ASSIGNMENTS FOR FISCAL YEAR 2007-08 

Mike Baker  Mike Cirasole  Joan Concklin  
(562) 922-6226  (562) 922-6802  (562) 940-1705  
Acton-Agua Dulce USD  Centinela Valley Union HSD  Alhambra USD  
Azusa USD  East Whittier City  Burbank USD  
Baldwin Park USD Rancho USD  Compton USD  
Bassett USD  Hawthorne  Downey USD  
Bonita USD  Little Lake City  Garvey  
Charter Oak USD  Los Nietos  Lynwood USD  
Claremont USD  Lowell Joint  Monrovia USD  
Covina Valley USD  Montebello USD  Norwalk-La Mirada USD  
Duarte USD  San Gabriel USD  Palos Verdes Peninsula USD  
Glendora USD  South Whittier City  Paramount USD  
Hacienda-La Puente USD  Whittier City  San Marino USD  
Pomona USD  Whittier Union HSD  South Pasadena USD  
Rowland USD  Temple City USD  
Walnut Valley USD  
Melvin Iizuka  Teri Stockman  Jon London  
(562) 940-1704 Bellflower USD  (562) 922-6135 ABC USD  (562) 922-6133 Arcadia USD Monte City  Antelope Valley Union HSD  Beverly Hills USD Monte Union HSD  Castaic Union  Culver City USD Segundo USD  Eastside Union  Glendale USD  
Hermosa Beach City  Gorman  Inglewood USD  
Las Virgenes USD  Hughes-Elizabeth Lakes Canada USD  
Long Beach USD  Keppel  Lawndale  
Manhattan Beach USD  Lancaster  Lennox  
Mountain View  Los Angeles USD  Newhall  
Redondo Beach USD  Palmdale  Pasadena USD  
Rosemead  Saugus Union  Santa Monica-Malibu USD  
Torrance USD  Westside Union  Sulphur Springs  
Valle Lindo  William Hart Union HSD  Wiseburn  
West Covina USD  Wilsona  
Mark Fazeli  
(562) 922-6743  
Antelope Val. Transportation  East San Gabriel Valley ROP Puente Valley ROP  PINCO Pupil Transportation Coop  
San Antonio ROP  Santa Clarita Valley Food Svcs SCROC  Southeast ROP Tri-Cities ROP  

Enclosure No. to: Informational Bulletin No. BAS-4-2007-08 

School Financial Services (SFS) Contact List 
PeopleSoft No.  District Name  Commercial Claims Contacts  General Ledger Contacts  
64212  ABC USD  Daisy Gaston  Gilbert Lopez  
20016  Academia Semillas del Pueblo  Joseph Calizar  Gilbert Lopez  
20887  Accelerated Elementary Charter  Joseph Calizar  Gilbert Lopez  
75309  Acton-Agua Dulce USD  Lily Bagaygay  Perla Nirza  
75713  Alhambra Unified School District  Lily Bagaygay  Gilbert Lopez  
64253  Antelope Valley CCD  Arthur  Gilbert Lopez  
20019  Antelope Valley Desert Montessori Charter  Joseph Calizar  Gilbert Lopez  
40147  Antelope Valley Schools Transportation Agency  Daisy Gaston  Gilbert Lopez  
64246  Antelope Valley UHSD  Joyce Evangelista  Gilbert Lopez  
64261  Arcadia USD  Daisy Gaston  Gilbert Lopez  
20008  ASCIP JPA  Daisy Gaston  Gilbert Lopez  
64279  Azusa USD  Arthur  Gilbert Lopez  
64287  Baldwin Park USD  Lily Bagaygay  Gilbert Lopez  
64295  Bassett USD  Joyce Evangelista  Gilbert Lopez  
64303  Bellflower USD  Daisy Gaston  Gilbert Lopez  
20090  BLP Schools Insurance Authority  Joseph Calizar  Gilbert Lopez  
64311  Beverly Hills USD  Daisy Gaston  Gilbert Lopez  
64329  Bonita USD  Ella Manning  Gilbert Lopez  
64337  Burbank USD  Lily Bagaygay  Gilbert Lopez  
20118  California Academy for Liberal Studies  Joseph Calizar  Gilbert Lopez  
20121  Camino Nuevo Charter High School  Joseph Calizar  Gilbert Lopez  
20120  Camino Nuevo Charter School  Joseph Calizar  Gilbert Lopez  
64345  Castaic Union  Joyce Evangelista  Gilbert Lopez  
20145  Centinela-South Bay SIA  Lily Bagaygay  Gilbert Lopez  
64352  Centinela Valley UHSD  Joseph Calizar  Gilbert Lopez  
20159  Central City Value School  Joseph Calizar  Gilbert Lopez  
64360  Cerritos CCD  Arthur  Gilbert Lopez  
64378  Charter Oak USD  Daisy Gaston  Gilbert Lopez  
64386  Citrus CCD  Arthur  Gilbert Lopez  
64394  Claremont USD  Arthur  Gilbert Lopez  
20195  Community Charter Middle School  Joseph Calizar  Gilbert Lopez  
64428  Compton CCD  Ella Manning  Elaine Kawahara  
73437  Compton USD Castillo  Gilbert Lopez  
64436  Covina-Valley USD  Ella Manning  Gilbert Lopez  
21659  Crenshaw Arts/Tech Charter  Joseph Calizar  Gilbert Lopez  
20228  Culture and Language Academy Success  Joseph Calizar  Gilbert Lopez  
64444  Culver City USD  Lily Bagaygay  Gilbert Lopez  
64451  Downey USD  Ella Manning  Gilbert Lopez  
20725  Downtown Value School  Joseph Calizar  Elaine Kawahara  
64469  Duarte USD  Arthur  Gilbert Lopez  
40154  East San Gabriel ROP  Lily Bagaygay  Gilbert Lopez  
64485  East Whittier City  Arthur  Elaine Kawahara  
64477  Eastside Union  Joseph Calizar  Elaine Kawahara  
64493 Camino CCD  Joyce Evangelista  Elaine Kawahara  
64501 Monte City  Ella Manning  Elaine Kawahara  
64519 Monte UHSD  Joseph Calizar  Elaine Kawahara  
64527 Rancho USD  Ella Manning  Elaine Kawahara  
64535 Segundo USD  Arthur  Elaine Kawahara  

Enclosure No. to: Informational Bulletin No. BAS-4-2007-08 

School Financial Services (SFS) Contact List School Financial Services (SFS) Contact List School Financial Services (SFS) Contact List 
PeopleSoft No.  District Name  Commercial Claims Contacts  General Ledger Contacts  
20321  Environmental Charter High School  Joseph Calizar  Elaine Kawahara  
20330  Fenton Avenue  Joseph Calizar  Elaine Kawahara  
64550  Garvey  Arthur  Elaine Kawahara  
73486  Glendale CCD  Luz Spanks  Elaine Kawahara  
64568  Glendale USD  Joyce Evangelista  Elaine Kawahara  
64576  Glendora USD  Joyce Evangelista  Elaine Kawahara  
64584  Gorman  Lily Bagaygay  Elaine Kawahara  
20878  Guidance Charter School  Joseph Calizar  Elaine Kawahara  
73445  Hacienda Puente USD Castillo  Elaine Kawahara  
64592  Hawthorne  Daisy Gaston  Elaine Kawahara  
64600  Hermosa Beach City  Joseph Calizar  Elaine Kawahara  
64626  Hughes-Elizabeth Lakes Union  Joseph Calizar  Elaine Kawahara  
64634  Inglewood USD  Joseph Calizar  Elaine Kawahara  
20465  Joint Educational Transit  Arthur  Elaine Kawahara  
64642  Keppel Union  Arthur  Elaine Kawahara  
64659 Canada USD  Joseph Calizar  Elaine Kawahara  
10199 County Office Education Castillo  Perla Nirza  
40188 Puente Valley-ROP  Lily Bagaygay  Elaine Kawahara  
64667  Lancaster  Arthur  Elaine Kawahara  
64683  Las Virgenes USD  Luz Spanks  Elaine Kawahara  
64691  Lawndale  Joyce Evangelista  Bobbi Tanner  
64709  Lennox Castillo  Bobbi Tanner  
20538  Liability and Prop. Prot. SIRMA  Lily Bagaygay  Elaine Kawahara  
20535  Liability JPA-San Gabriel Valley Schools  Joseph Calizar  Elaine Kawahara  
96677  Lifeline Education Center  Joseph Calizar  Elaine Kawahara  
64717  Little Lake City  Joseph Calizar  Elaine Kawahara  
73494  Long Beach CCD  Joseph Calizar  Bobbi Tanner  
64725  Long Beach USD  Lily Bagaygay  Bobbi Tanner  
20552  Long Beach Worker's Comp. Agency  Lily Bagaygay  Elaine Kawahara  
64741  Los Angeles CCD  N/A  Bobbi Tanner  
64733  Los Angeles USD  Luz Spanks  Bobbi Tanner  
64758  Los Nietos  Ella Manning  Bobbi Tanner  
64766  Lowell Joint  Joseph Calizar  Bobbi Tanner  
64774  Lynwood USD Castillo  Bobbi Tanner  
75333  Manhattan Beach USD  Joyce Evangelista  Bobbi Tanner  
20597  MERGE Risk Management- JPA  Ella Manning  Elaine Kawahara  
64790  Monrovia USD  Joyce Evangelista  Bobbi Tanner  
20615  Montague Charter School  Joseph Calizar  Bobbi Tanner  
64808  Montebello USD  Joseph Calizar  Bobbi Tanner  
64824  Mount San Antonio CCD  Arthur  Bobbi Tanner  
64816  Mountain View  Daisy Gaston  Bobbi Tanner  
20641  Multicultural Learning Center  Joseph Calizar  Bobbi Tanner  
20654  New City Charter School  Joseph Calizar  Bobbi Tanner  
64832  Newhall  Lily Bagaygay  Bobbi Tanner  
64840  Norwalk-La Mirada USD  Ella Manning  Bobbi Tanner  
20675  Pacoima Charter School  Joseph Calizar  Bobbi Tanner  
95836  Palisades Charter High School  Joseph Calizar  Perla Nirza  
64857  Palmdale  Lily Bagaygay  Bobbi Tanner  

PeopleSoft No.  District Name  Commercial Claims Contacts  General Ledger Contacts  
64865  Palos Verdes Peninsula USD  Joseph Calizar  Bobbi Tanner  
64873  Paramount USD  Daisy Gaston  Bobbi Tanner  
40683  Partners Nutrition Cooperative  Joyce Evangelista  Elaine Kawahara  
64899  Pasadena Area CCD  Joyce Evangelista  Bobbi Tanner  
64881  Pasadena USD  Daisy Gaston  Bobbi Tanner  
64907  Pomona USD Castillo  Bobbi Tanner  
40139  Pupil Transportation Cooperative  Joseph Calizar  Bobbi Tanner  
75341  Redondo Beach USD  Arthur  Bobbi Tanner  
20742  Regional Energy Management Coalition Castillo  Bobbi Tanner  
64923  Rio Hondo CCD  Arthur  Bobbi Tanner  
64931  Rosemead  Arthur  Bobbi Tanner  
73452  Rowland USD  Arthur  Perla Nirza  
40691  San Antonio ROP  Daisy Gaston  Bobbi Tanner  
75291  San Gabriel USD  Arthur  Perla Nirza  
20845  San Gabriel Valley SIA  Daisy Gaston  Perla Nirza  
64964  San Marino USD  Arthur  Perla Nirza  
64972  Santa Clarita  Joe Calizar  Perla Nirza  
40709  Santa Clarita Valley School Food Service Agency  Lily Bagaygay  Bobbi Tanner  
20804  Santa Monica Blvd. Community Charter School  Joseph Calizar  Perla Nirza  
73502  Santa Monica CCD  Arthur  Perla Nirza  
64980  Santa Monica-Malibu USD  Joseph Calizar  Perla Nirza  
64998  Saugus Union  Daisy Gaston  Perla Nirza  
20867  Self Insurance Risk Management Authority  Arthur  Perla Nirza  
13995  SFS_ Legal Claims  Arthur  Ofelia Fernandez  
20825  SIRMA III for Employee Benefits  Arthur  Bobbi Tanner  
20820  SLIM-JPA  Lily Bagaygay  Bobbi Tanner  
20833  Soledad Enrichment Action Charter  Joseph Calizar  Perla Nirza  
65029  South Pasadena USD  Lily Bagaygay  Perla Nirza  
65037  South Whittier  Daisy Gaston  Perla Nirza  
40170  Southeast ROP  Daisy Gaston  Perla Nirza  
20864  Southern California CC- SFIA  Daisy Gaston  Bobbi Tanner  
40196  Southern California-ROC  Ella Manning  Perla Nirza  
65045  Sulphur Springs Union  Daisy Gaston  Perla Nirza  
65052  Temple City USD  Lily Bagaygay  Perla Nirza  
20885  The Accelerated School  Joseph Calizar  Gilbert Lopez  
65060  Torrance USD Castillo  Perla Nirza  
40162  Tri-Cities ROP  Joseph Calizar  Perla Nirza  
65078  Valle Lindo USD  Joseph Calizar  Perla Nirza  
20105  Valley Insurance Programs- JPA  Daisy Gaston  Gilbert Lopez  
20913  Vaughn Next Century Learning Center  Joseph Calizar  Perla Nirza  
20886  Wallis Annenberge High School  Perla Nirza  
73460  Walnut Valley USD  Arthur  Perla Nirza  
20925  Watts Learning Center  Joseph Calizar  Perla Nirza  
65094  West Covina USD  Ella Manning  Perla Nirza  
20931  West San Gabriel Benefits JPA  Ella Manning  Perla Nirza  
20932  West San Gabriel Liab./Prop. SIA  Ella Manning  Perla Nirza  
20935  West San Gabriel Valley -SIA  Ella Manning  Perla Nirza  
65102  Westside Union  Joseph Calizar  Perla Nirza  

PeopleSoft No.  District Name  Commercial Claims Contacts  General Ledger Contacts  
20942  Whittier Area Liability/Property SIA  Joseph Calizar  Perla Nirza  
20945  Whittier Area SIA  Joseph Calizar  Perla Nirza  
65110  Whittier City  Ella Manning  Perla Nirza  
65128  Whittier UHSD  Daisy Gaston  Perla Nirza  
65136  William Hart USD   Joseph Calizar  Perla Nirza  
65151  Wilsona  Ella Manning  Perla Nirza  
65169  Wiseburn  Daisy Gaston  Perla Nirza  

Commercial Claim Staff  Phone Numbers  
Luz  Spanks  (562) 922-6454  
Joseph Calizar  (562) 922-6870 Castillo  (562)  922-6432  
Daisy Gaston  (562) 922-6444  
Ella Manning  (562)  922-6620  
Joyce Evangelista  (562) 922-6834  
Lily Bagaygay  (562) 922-6610  
Arthur  (562) 922-6611  
General Ledger Staff  Phone Numbers  
Ming Chien  (562)  922-6849  
Elaine Kawahara  (562)  922-6631  
Gilbert Lopez  (562) 922-6829  
Perla Nirza  (562)  922-6633  
Bert Rodriguez  (562)  922-6680  
Bobbi Tanner  (562) 922-6826