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. 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

2024-25 Salary Savings Policy Coming Soon

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. 

2023-24 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