Budget Office

About 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.

Planning Your Budget & Spending

Understanding & Viewing Your Budget

Planning Your Spending

Change Your Budget or Positions

Need to Change Your Budget?

Need to Load a New Grant/Carryover?

  • FY23-24 Budget Setup Form (make a copy and rename the Google Sheet so it includes your Org, Date, and Resource)
  • FY24-25 Budget Setup Form NEW! (make a copy and rename the Google Sheet so it includes your Org, Date, and Resource. Please wait until July 1, 2024, to submit)

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

Extended Calendar Payment Funding

​​​​​​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?

Contact Payroll: 415-241-6114

Substitute Funding

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. 

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

Substitute Budgeting Policy

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.


Salary Savings Policy for School Sites & Central Offices

The SFUSD Budget Office provides detailed guidelines to schools and departments on how to manage budgets. The district has had the practice of allowing sites and central office departments to use salary savings from vacant positions that were budgeted to unrestricted funds. The policy is being updated so that salary savings may be utilized to support salary increases. We recognize that changing this practice may impact schools. We still want to allow schools to access some funding to support supplemental activities if a vacant position is not filled. To this end, schools may retain up to 25% of the salary savings. 

Below is the updated policy for new requests effective November 1, 2023. Please email Jackie Chen and cc your Budget Analyst with any questions. 

UPDATED Salary Savings Policy for School Sites & Central Offices (as of November 2023)

A site or central office can transfer up to 25% of the salary/benefits budget from positions budgeted on Unrestricted Resources (any Resource starting with a “0”) and up to 25% of the salary/benefits budgeted from positions that were originally part of your Unrestricted Resource allocation in June, 2023 and were moved to Restricted Funds:

  • If a position has never been filled and is closed retroactively effective July 1, up to 25% of the 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, up to 25% 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 up to 25% 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

All For the 2023-24 school year, up to 25% of the savings for each position may must be moved out on one budget transfer request for tracking and review purposes (cannot submit transfers on installment basis). 

Before submitting a Budget Transfer Request, email your Budget Analyst and CC Jackie Chen to request access to salary savings. Please include the position number, job classification, and an explanation of how the repurposed funds will be used. For repurposed Restricted Funds, also include how the repurposed funds will be used in alignment with the restricted resource. All requests will require review and approval by the Budget Office Executive Director and/or FSO. Once your request has been approved, you may submit a budget transfer request. Any other situations and inquiries will be reviewed on a case-by-case basis requiring permission of the Budget Office Executive Director and/or FSO.

More information available here: Staffing and Budget Updates 10.23.23


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.

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


Budget Deadlines Google Calendar

This page was last updated on June 18, 2024