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.

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)
• 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
• 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?

• 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 PD and SOSA sub requests will be processed directly in the sub system, SmartFind Express. The Budget Office will check that there is sufficient budget based on the SACS Code data in the sub system. 

• School Site-Funded Subs: The Sub System contains a default SACS Code for each School Site depending on the Absence Reason selected. SACS Codes do not need to be entered.
  • SY21 Substitute Request Process Training - School Sites
  • Sub Request Process for Schools Folder from the Sub Office
• Central Office-Funded Subs: Central Office departments need to enter in their SACS codes manually from PERCii in a specific format. 
  • SY21 Substitute Request Process Training - Central Office
  • Sub Request Process for Central Office Departments Folder from the Sub Office

Please submit a request to eis.sfusd.edu for any questions regarding substitutes.

School Sites:

Budget Transfers Allowed for Existing SACS Lines

The sub system is prepopulated with a defaulted list of SACS strings for school sites. These SACS strings were budgeted 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.

Please note that Object Code 2102 is used for both paraprofessional substitute requests and extended calendar (extra hours). Transfers for extended calendar are allowed, however, transfers for para sub requests are restricted. When submitting a budget transfer within Object Code 2102, please state clearly in the description what the transfer is for so we know whether it is an allowable transfer or not.

Creating/Adding New SACS Lines Require Exemption

Creating or adding new SACS lines via Budget Transfer, Budget Setup Form, or Fall Budget Revision is not permitted due to the challenges in reconfiguring the sub system. If this policy presents undue hardship, permission from the Budget Office will need to be requested and granted. Please submit a written justification to Anne Marie Gordon, Jennifer Schuster, and Jason T. Wong asking for an exemption.

Please note that the Sub System does not link to PERCii, so any new SACS string that you budget outside of the defaulted list will not show up in the Sub System. If you receive approval, Jason T. Wong, the Sub Request Budget Analyst, will ensure that these new SACS Lines are manually added to the sub system. 

Central Office:

No Restrictions on Central Office Sub SACS Lines

Central Office sites can have as many SACS lines for substitutes in Object Codes 1102 and 2102 as are budgeted. Unlike school sites, Central Office SACS lines for substitutes are not pre-populated within the sub system. Please reference PERCii to see which SACS lines contain Object Codes 1102/2102 and are currently budgeted for use. Budget Transfers may be submitted to add/decrease funds in these lines. Central Office can also submit budget transfers to create additional sub SACS lines within their budget as necessary, but are encouraged to consolidate their budgets where possible.

A site or central office can transfer salary/benefits budget from positions budgeted on Unrestricted Resources (any Resource starting with a “0”):

• If a position has never been filled and is closed retroactively effective July 1, the full year’s worth of budget may be repurposed
• If a position has been unfilled or vacant for the entire Fall semester or longer before being filled, a semester’s worth of budget may be repurposed
• If a position is filled at some point during the Fall semester but is no longer needed, it must be closed effective at least one semester and then a semester’s worth of budget may be repurposed
• If a teacher working 1.2 FTE, Temporary Teacher, or Substitute has filled the position for any length of time, it is not considered unfilled or vacant

Each School or Central Office is responsible for doing their own calculations and must show their work. Budget Analysts will validate calculations. All of the savings for each position must be moved out on one budget transfer request for tracking and review purposes (cannot submit transfers on installment basis). 

All requests will require review and approval by the Budget Office Executive Director and/or CFO. Please provide an explanation of how the repurposed funds will be used to accomplish the original use or if there is an emergency scenario. Any other situations and inquiries will be reviewed on a case-by-case basis requiring permission of the Budget Office Executive Director and/or CFO.

2023-24 Position Funding Shifts & Changes

Some site-funded positions have been shifted to Restricted Resources for 2023-24.

As part of 2023-24 Budget Adoption, a subset of positions across school budgets and Central Office departments were moved from the Unrestricted General Fund onto Restricted funding. In total, 227.6 FTE were shifted onto eligible one-time Restricted Resources. This does not change your site’s dollar allocation - it is just shifting some position funding from Weighted Student Funding Unrestricted Resources (beginning with “0”) to Restricted Resources.

The Budget team at this time will not be processing changes to vacant positions shifted to Restricted Resources or to vacant MTSS positions, given our staffing crisis, resource alignment discussions, and the status of labor negotiations. 

This means that most site-based TSA, ARTIF, and Literacy Coach positions cannot be modified at this time, as well as other shifted positions and MTSS allocations. This includes FTE changes, funding changes, and job classification changes. If the position is vacant, you may continue to work with HR to fill it, but the funds cannot be shifted to a different position. Sites may continue to make changes to positions funded on Weighted Student Funding, Title I, PTA, and other grants - your Budget analyst can support you with this.

TSA positions shifted to Restricted Resources and reassigned to another site cannot be repurposed.

If an employee in a position has been reassigned to another site (aka TSA Reassignment), the original position must remain active because the employee has rights to their old position. In addition, funds cannot be shifted from positions that have been shifted to a Restricted Resource.

More information available here: Memo to Site Leaders re. Fall Final Budget Revision 2023-24

2023-24 Vacant Positions Can Fund Teachers Working 1.2 FTE 

We have a new process to pay teachers who have accepted to teach an additional section to their 5 sections equaling a  1.2 FTE. Your Budget analyst matches up the SACS code from the vacant position being covered to a stipend that will be paid to the teacher working 1.2 FTE. The Budget analyst will move the funds for the 0.2 FTE stipend from object 1101 (teacher position) to object 1108 (stipend).

If you want to still try to fill the vacancy, your Budget Analyst will add a note to the vacant position. If the position is filled, you must notify your Budget Analyst so they can move the unpaid stipend funds back into the position SACS code.

More information available here: 1.2 Eligibility Memo Fall 2023