Budget Office

The Budget Services team aims to help you access, utilize, and update your budget and positions. We help you plan your budgets thoughtfully and strategically so that you can pay employees for additional time, contract with consultants, purchase supplies and equipment, and report on all of your expenditures to our local, state and federal agencies.

FY2025-26 School Budget Development Timeline & Resources

The Budget Office is pleased to share the 2025-26 Spring Budget Development Timeline for School Sites. This timeline represents the SFUSD Leadership and the Frontline Implementation Team’s best thinking. If there are changes, we will do our best to communicate them quickly.

• 3/21: 1st Round HRAs Due & Approvals for Budget Reload
• 3/24: Budget Reload (this will happen in the evening and the system will be off line)
• 3/26-3/27: As HRAs are processed and employee data is reloaded, site budget amounts may change and require balancing
• 3/27: 2nd Round HRAs & Approvals Due for Budget Reload
• Mar 31st: Budget Reload (this will happen in the evening and the system will be off line)
• April 7th: Budget Inquiries Responses shared
• April 8th: 3rd Round HRAs Due and Approvals for Budget Reload
• April 9th: Budget Reload (this will happen in the evening and the system will be off line)
• April 9th: Principals announce consolidation information
• April 14th 12 NOON: Consolidation plans due to HR and LEAD
• April 11th EOD - Budgets Due
• April 14th to 18th: Consolidation preference period
• April 24th to 28th: Placements Communicated

We encourage you to start working on your budgets early. The Budget Office will be learning the Frontline software alongside you and will do everything we can to support you as we make this transition together. This will be an iterative process, so please do your best to make progress where possible and raise questions where you need help. As you work in Frontline, you may see small changes as any issues are identified and fixed.

Resources to Bookmark:

• Frontline Budget Development Training Resources (MUST READ the End User Guide)
• FY25-26 Budget Development Dictionary & Calculator [MAKE A COPY] (MUST READ)
• Site-Based Budget Guide_2025-2026
• Supplemental Hiring Guidelines 25-26
• Budget Analyst Assignments
• Budget Office Webpage
• Policy for Budgeting Anticipated Trust Fund Carryover or New Donations early (see section below)

Current FY2025 Position & Budget Reports:

• View your current or prior year budget and expenditures with the “Budget Summary Report” in the PERCii Principal's Budget Reports folder. Filter to a prior year Fiscal Year at the top and click “View Report'' to refresh.
• The “Roster Report” in the PERCii Principal's Budget Reports folder includes all positions funded by your school as of the day the report is run.
• Please view your Position Org Chart in EMPowerSF to see the positions you supervise as of today (or another specified date). 

Questions? Please direct questions regarding site allocations to your LEAD Executive Director. The LEAD team will then work with various parties to review additional information and facilitate inquiries.

If you have any questions, please do not hesitate to contact your assigned Budget Analyst.

Understanding & Viewing Your Budget

• Learn: Budget 101 Training for Schools & Central Offices
• View: Budget Summary Report and Roster Report (Positions and Employees) in PERCii
• Questions: Budget Analyst Assignments (Contact your assigned Budget Analyst)

Planning Your Spending

• Spending Tracker Tool (Optional tool to track your planned spending. Video tutorial.)
• Site-Based Budget Guide (Includes funding source restrictions)
• Strategic Planning & SPSA Resources
• Best Practices for Closing School Budgets and Preparing for the End of the Fiscal Year
   

Need to Change Your Budget?

• Budget Transfer Request Guidelines
• FY24-25 Budget Transfer Request (BTR) Form for each BTR you submit, make a new copy of this master template to retain the latest updates. Rename the Google Sheet so it includes your Org, Date, and Resource.

Need to Load a New Grant/Carryover?

• FY24-25 Budget Setup Form make a copy and rename the Google Sheet so it includes your Org, Date, and Resource.

Need to Manage Your Positions (e.g., Change Job Classification, FTE, or Funding Source)?

• Manager Self-Service Guide: Position & Employee Management training materials for EMPowerSF Employee Central Module covers:
  • How to View your Org Charts
  • How to Search for Positions & Employees
  • How to View Position Data Fields
  • How to Submit a Position Action Request to Create, Change, or Inactivate a Position

​​​​​​Need to Fund Extended Calendar Payments (Enter a SACS Code to Pay for Extra Time or Stipends)?

• Extended Calendar Guidelines & Deadlines
• Workforce Time & Attendance Guide training materials for EMPowerSF Workforce Time & Attendance Module covers:
  • Paying Additional Time Funded by Prop G/J (Fair Wage for Educators Act)
  • Paying Extended Calendar Funded By Your Supervisor
  • Paying Extended Calendar By Someone Other Than Your Supervisor (e.g., a Central office Department)
  • Resolving SACS Code-Related Exception Messages by Entering a SACS Code

Have Questions Unrelated to SACS Codes for Extended Calendar?

• Questions related to the Extended Calendar processes, pay rates, or status of payment? Submit a request and select "Payroll" in the SFUSD HR & Business Services Employee Support Center

Contact Payroll: 415-241-6114

All Professional Development (PD), Outside School Business (OSB), and Sub on Special Assignment (SOSA) sub requests will be processed directly in the new sub system, Red Rover, and require a valid, budgeted SACS Code from a School or Central Office Org's budget. The Budget Office will check that there is sufficient budget based on the SACS Code data in the sub system. Please review the SACS Codes sections in the Getting Started in Red Rover as a Site or Central Office System Administrator training guide if you are submitting or verifying sub jobs.

The Absence or Vacancy Reason will dictate whether the sub is paid for centrally (Org 236) or requires a School or Central Office SACS Code in the “Accounting Code” field.

• Unplanned Absences/Vacancies (Sick, Jury Duty, Leave): Subs paid for centrally. The default SACS Code (Org 236) should be left as-is
• Extra/Planned Absences & Vacancies (PD, OSB, SOSA): 
  • School-Funded: Select a SACS Code from your Org (use PERCii)
  • Central Office-Funded: Central Office may enter the sub request OR provide their own SACS Code for sites to select
  • Certificated Teacher Subs: Please use a SACS Code with Object Code 1102
  • Para/Instructional Aide Subs: Please use a SACS Code with Object Code 2102
  • Certificated Administrator Subs: Please use a SACS Code with Object Code 1320

Budget Office will review for SACS Coding accuracy and sufficient available balance, and will reach out to correct issues as needed. Substitute costs will post to PERCii at the end of each pay period. Retroactive SACS Codes changes will not be possible in Red Rover. 

Red Rover is prepopulated with a defaulted list of SACS Codes for Schools & Central Depts based on the Spring Budget Development Templates. Most school sites will have 1-2 sub SACS lines. Please reference PERCii to see which SACS lines are budgeted using Object Codes 1102 for Certificated Subs and 2102 for Para Subs. Budget Transfers may be submitted to add/decrease funds in these lines.

New SACS Codes will be added manually to Red Rover every two weeks max. Red Rover does not link to PERCii, so any new SACS Cide that you budget outside of the defaulted list will not show up in the Sub System automatically. We recommend limiting the number of new sub SACS Codes to only what is essential or required.

Please contact the Red Rover Budget Analysts for any questions regarding substitutes.

• Emergency Classroom Coverage (ECC) Guidelines 2024-25
• 1.2 FTE Eligibility Memo Fall 2024
• Noon Monitor Guidance & Planning Memo Fall 2024

For FY25-26 Budget Development, the Budget Office will follow the policy below related to budgeting Trust Funds, Carryover, and Positions on these funding sources:

• Early budgeting of Trust Fund anticipated new revenue:
  • Allowed by request (see below) with case-by-case determination.
  • We will require a written commitment to show that new donations are anticipated.
  • Please submit a request with the information below to your Budget Analyst.
• Early budgeting of Carryover (from Trust Funds or Multi-Year Grants):
  • Trust Funds are allowed by request (see below) with case-by-case determination.
  • Multi-Year Grants are allowed if submitted by the Resource Manager (e.g., Community Schools Grant).
  • Your Budget Analyst will reduce your FY25 budget by the corresponding amount to prevent overspending in FY25 (i.e., move the budget amount to a SACS Code including 0000-7310-4399.
• Budgeting Positions on Trust Funds or Carryover or early budget:
  • Allowed with caveats
  • All hiring is subject to policies outlined in the Supplemental Hiring Guide
  • Approval to fund positions with these funding sources is only for one year at a time. Positions may need to be consolidated after one year if the expected funding does not materialize.
  • Ensure that carryover or early budget has at least a 10% buffer above the projected position costs
  • If actual salary/benefit costs end up being higher than expected due to raises, step/column increases, benefit increases, or new hires, school sites will be accountable for the increase in costs (the District will not cover the difference).

Please see the instructions for how to submit a request to budget anticipated Trust Fund budgets early (prior to the start of FY26). If you do nothing, you will have access to budget any donations in FY26 as the checks are received. To submit a request, please provide:

• Resource Name and Code (e.g., 93005 - DISCRETIONARY FUNDS): ____
• Revenue Type (e.g., Anticipated New Donations or Anticipated Carryover from FY25): ____
• Budget Amount Requested: $ ___
• Accounts Needed (e.g, 01-9308-93005-0-0000-2700-1301-XXXX): __________

For requests to budget anticipated new donations early, we are continuing last year's policy to require a signed letter of intent from the PTA or meeting minutes to cover these positions. We need some sort of commitment from the PTA or Trust Fund that the new money will be donated next year. For example, ideally we should have a letter or meeting minutes where next year’s fundraising is guaranteed and any position spending has been approved. We will not be able to approve and load the budget without that guarantee. 

You may also share documentation of any checks you’ve deposited during FY26 Budget Development and noted that they’re for the FY26 budget.

For requests to budget anticipated carryover from FY25, we will reduce your FY25 budget by the same amount in order to prevent overspending.

 Please email your Budget Analyst with any questions. 

2024-25 Salary Savings Policy

Please see the FY2024-25 Salary Savings Policy Memo effective December 13, 2024. This policy governs whether unused salary/benefit budget from vacant positions may be repurposed or other budget needs. Additional Resource Codes have been added since the original publish date. Please email your Budget Analyst with any questions.