Procedure Timelines At the beginning of each fiscal year the June Business manager will prepare an estimated The Business manager and superintendent will budget based on the previous year prepare the estimated budget based on previous expenditure report that includes staff year’s expenditure report. allocation amounts and disability coding. August No later than the start of the school year, the The Business manager will provide each Principal and Business manager will review building Principal with a list of special education employee assignment/work schedules and staff based on the previous expenditure report. payroll records to determine which special Each Principal will review the list for anticipated education employees are working in single or changes/additions in staff and work multiple cost objectives. This information will assignments. Staff that is anticipated to have be used to establish reasonable budget other duties in addition to special education will estimates. be identified as required to complete a Personnel Activity report. New employees identified as working under multiple activities or cost objectives with an The list will be returned to the Business inconsistent schedule will be trained to manager who will review the changes and accurately complete Personnel Activity identify and any new employees who will Reports (PARS). need to complete Personnel Activity Reports (PARS). All full time special education staff will be required to sign a Single Cost Objective report Monthly each December and June. A copy of their that work more than one activity or cost schedule should be maintained as objective will complete and sign a PARS report documentation. each month. These reports will be turned into the employee’s supervisor. The supervisor will Special education staff, including review the report for accuracy and submit it to paraprofessionals, school nurses, and school the Business manager. social workers/counselors that are determined to be working multiple activities or cost December 1st objectives and whose time varies from day to The Business manager will compare the PARS day will keep a daily log of all activities report to the initial budget and make performed under each cost objective on a adjustments if the difference is more than 10 Personnel Activity Report (PARS). By the 5th percent. day of each month, each identified employee will complete the PARS for work completed December 15th indicating the percentage of time spent on The Business manager will notify the building each activity or cost objective, sign and date it Principal that staff working 100% special and turn the PARS report into their supervisor. The supervisor will assure each
Procedure Timelines At the beginning of each fiscal year the Business manager will prepare an estimated budget based on the previous year expenditure report that includes staff allocation amounts and disability coding. No later than the start of the school year, the Principal and Business manager will review employee assignment/work schedules and payroll records to determine which special education employees are working in single or multiple cost objectives. This information will be used to establish reasonable budget estimates. New employees identified as working under multiple activities or cost objectives with an inconsistent schedule will be trained to accurately complete Personnel Activity Reports (PARS). All full time special education staff will be required to sign a Single Cost Objective report each December and June. A copy of their schedule should be maintained as documentation. Special education staff, including paraprofessionals, school nurses, and school social workers/counselors that are determined to be working multiple activities or cost objectives and whose time varies from day to day will keep a daily log of all activities performed under each cost objective on a Personnel Activity Report (PARS). By the 5th day of each month, each identified employee will complete the PARS for work completed indicating the percentage of time spent on each activity or cost objective, sign and date it and turn the PARS report into their supervisor. The supervisor will assure each June The Business manager and superintendent will prepare the estimated budget based on previous year’s expenditure report. August The Business manager will provide each building Principal with a list of special education staff based on the previous expenditure report. Each Principal will review the list for anticipated changes/additions in staff and work assignments. Staff that is anticipated to have other duties in addition to special education will be identified as required to complete a Personnel Activity report. The list will be returned to the Business manager who will review the changes and identify and any new employees who will need to complete Personnel Activity Reports (PARS). Monthly that work more than one activity or cost objective will complete and sign a PARS report each month. These reports will be turned into the employee’s supervisor. The supervisor will review the report for accuracy and submit it to the Business manager. December 1st The Business manager will compare the PARS report to the initial budget and make adjustments if the difference is more than 10 percent. December 15th The Business manager will notify the building Principal that staff working 100% special
District%20Sped%20PARS%20Reporting%20Procedures.docx