Albuquerque Public Schools
PD5 Budget Control Agent
A "budget control agent" is an individual officially designated by the Superintendent with the authority and responsibility to act as an agent for the District, concerning specific cost accounts, as outlined below.
Budget Formation
Control agents will submit budget requests as outlined in the Budget Call Information to the Budget Office for each assigned cost account. If there are requirements for which cost accounts have not been assigned, the Budget Office will establish additional cost accounts. Budget requests submitted for salary accounts will be requested for "number of persons" in full-time equivalents (FTE). Dollar requests are required only for overtime or part-time hourly requirements. Budget requests for non-salary accounts will be in specific dollar amounts. In many cases the request will be a consolidation of individual requests which must be obtained from schools and other administrative offices.
Control agents will be required to justify requests as they move through the review channels:
- Superintendent's Staff;
- Finance Committee;
- Board of Education;
- State Department of Education Budget Hearing; and
- Final-Approved Budget.
Budget Implementation
A Temporary Budget will be approved at the State Department of Education Budget Hearing in June each year. Necessary revisions will be incorporated into the Final-Approved Budget in September each year.
For each account approved, control agents must make individual allocations and approve expenditures. More specifically:
- For Salary Cost Accounts: Hire and position employees when approved and allocated by Human Resources.
- For Non-Salary Cost Accounts: Approve, by control agent's signature, requisitions, travel vouchers, contracts, invoices, or other authorizations which result in expenditures. Authority may be delegated to another APS employee if such delegation is stated in writing to the Budget Office. The control agent approval certifies that the expenditure is necessary and appropriate for the indicated cost account.
Budget Monitoring
The Budget Office will furnish all control agents with a Budget Status Report periodically showing transactions encumbrances expenditures to date, and the unencumbered balance. Agents may also keep their own records in whatever detail deemed necessary.
Monthly Budget Status Reports are official District reports and must reviewed in sufficient detail to assure that encumbrances and expenditures are progressing in accordance with the budget plan. Detection of apparent errors must be promptly brought to the attention of the Director of Budget for correction.
Budget Changes
During the course of the school year it is probable that budget changes, increases, or transfer will be necessary.
Increases may result from additional resources, either earmarked or un-earmarked.
If earmarked, provide the Budget Office with appropriate documentation or revenue source (e.g., a contract from outside agency) and an appropriate expenditure cost account. Increases must be defended at a meeting of the Board of Education when submitted for their approval.
Un-earmarked resources over $1,000 as resulting from increased enrollment require a public hearing by the local Board.
Transfers may be necessary when it becomes apparent that requirements in a particular cost account exceed the approved budget. All transfers to increase the budget in a particular cost account must be offset by an equal decrease in one or more other cost accounts. If a transfer is desired, submit the request to the Superintendent indicating the amount, cost accounts being changed and the justification.
Cross Ref.: Board Policy D.01
NSBA/NEPN Classification: DB
Revised: May 1995
Revised: April 1996
Revised: April 1997