21 st CCLC

1. 21st CCLC Budget Examples

2. Budget Summary and Payment ScheduleAttachment 8 • See Appendix C of RFP for function and object descriptors. • Total of each function and object must be entered onto Attachment 8 without using decimals or dollar signs. • Be sure that budget has no math errors.

3. Budget Narrative Attachment 9 • The following are examples of how to complete the budget narrative portion of the budget. • Making errors will not disqualify a budget but making a good budget will help chances of being funded. • Most important is to be sure that budget costs are reasonable, feasible, and appear cost effective.

4. Instructional Salaries, 1000, 100 • Positions here MUST spend majority of their time in direct instruction of students. • Employees of the Fiscal Agent • Teachers • Teacher aides • Tutors • Others who may teach or lead activities

5. Instructional Salaries, 100 • 10 teachers (5 math, 5 reading) X $25 hr X 2 hrs/wk X 28 wks--$70,000 • 5 math tutors X $10/hr X 2hrs/wk/28 wks = $2800 • 5 recreation leaders X $15 hr X 1hr/wkX28 wk= $2100

6. Benefits Examples, 200 & 300 • 200 • 10 teachers TRS • 5 tutors IMRF • 10 recreation leaders/tutors FICA • 300-- (Considered employers’ insurance) • 10 Rec Leaders/tutors Workers’ comp • 10 Rec Leaders/tutors Unemployment comp

7. Purchased Services 1000, 300 • Workers’ compensation • Unemployment compensation • Fees for presentations to students • Field trip entrance fees • Software license fees • Salaries of those not employed by fiscal agent • Agencies who provide instruction • Teachers, tutors, etc • Rec Leaders from YMCA

8. Supplies and Materials1000, 400 • It is not enough to put supplies and materials on the budget and provide a total amount • Examples must be given—supplementary reading books, folders, flip charts, art supplies, educational software • No equipment is allowed—even if under $500 • Incentives—(must include what is to be used) • No t-shirts or other clothes; No cash • Reasonable/feasible based on total budget • Example: 25, $20 gift cards to Barnes and Noble=$500

9. Guidance Services, 2210 • 100--Guidance salaries (fiscal agent employees)—use same format for all salaries • 200--Benefits except unemployment and workers’ compensation—list each benefit to be paid • 300--Unemployment and workers’ compensation; guidance salary of a contracted counselor • 400--Guidance supplies (list examples) • File folders, ink cartridges

10. Improvement of Instruction, 2210 (Professional Development) • 100 Stipends for those attending professional development outside regular work hours • 10 teachers stipend to attend reading workshop; 10 X $100=$1000 • 100 Substitute teachers’ fees (if PD held during regular work hours) 10 subs @ $25/hr X 50 hrs= 12,500 • 200 Benefits on stipends • 300 Fees for conferences (list conference if known), per diem, hotel expenses, consultant fees*; Out of state travel must receive approval by ISBE • 400 Books and journals for those attending professional development training

11. Assessment and Testing, 2230 • 100--Salary paid specifically for someone who performs testing (employee of fiscal agent) • Test administrator—20hrs X$30=$600 • 200--Benefits on salary (always list separately) • 300--Salary for contracted assessment; unemployment and/or workers‘ comp • Contractual fee for testing 100 students = $2500 • 400--ACT/PSAE test prep materials or other pre/post assessments

12. General Administration, 2300 • Administrative Positions • Project Director • Project Coordinator • Grants Coordinator • Person must be considered an administrator to have salary here • All 2300 costs limited to 5% of budget total

13. Administrative Examples • 100--Salaries • Project Director--.25 FTE= $15,000 • Project Coordinator -- .5 FTE=$15,000 • 200--Benefits for these positions (list) • 300--Workers comp, unemployment comp, postage, travel costs between projects, audit (prorated) • Travel between sites=$500 • Pro-rated audit= $500 • 400--Supplies—general office supplies

14. Operations and Maintenance, 2540 • 100--Janitor salary for cleaning after school areas used (employee of fiscal agent) • 200--Associated benefits (list) • 300--WC,UC; rent for use of a site to provide instruction ( cannot be owned by fiscal agent or rent paid to fiscal agent); contracted janitorial for school site • 400--General cleaning supplies

15. Pupil Transportation, 2550 • 100--Bus drivers’ salaries (provide same detail as for all salaries) • 200--Benefits—list each separately • 300--Benefits for own workers; contractual bus service • 150 days at $200 per day= $30,000 (contract) • WC, UC • 400--Gas, oil= $4000 (if grantee is paying; these are usually included in a contract)

16. Food Services, 2560 • 100--Cafeteria workers salaries to serve snacks • 2 workersX$10/hrX5hrs/wkX 28wks=$2800 • 200--IMRF, insurance • 300--WC; UC • 400--Food handling supplies—gloves, utensils, etc

17. Planning, Research and Evaluation, 2620 • 100--If employees of fiscal agent do this internally • 2 employees X 100 hours X $50=10,000 • 200 and/or 300--Benefits--list • 300--Contractual Evaluation • Contracted evaluation services-- PDI--10,000 • If paid to public entity, budgeted in 4000, 300

18. Support Services, 2900 Site Coordinators Salaries go here • 100--Salaries (employees of fiscal agent) • Site coordinator @ Adams School--.4 FTE=$15,000 or • Using same example as for instructional salaries, if paid by the hour • 200--Benefits—list each separately with percents that apply and total • 300--Salary if not employee of fiscal agent; UC • 400--General office supplies=file folders, ink cartridges, paper, markers

19. Community Services, 3000 • All payments related to parents/community • 100--Salaries paid for adult education (employees of fiscal agent); parent liaison. • 2 parent educators X $15/hr X 5 hrs/wk X 28 wks=$4200 • 200--Benefits—list separately • 300-- • UC, WC • Contractual programs for adults • Contract with NIU for GED classes = $5,000 • Drug awareness counselor (contracted)—50 hours@$50=$2500 • 400--Supplies— • Art and craft supplies, books on parenting, take home reading kits, • food for parent meetings (not to exceed $10 per person) 2 meetings X 50 people X $10 =$1000

20. Indirect Costs( see Attachment 8) • May not be used on initial budget unless are a university • University uses 8% • May not be used if anything is budgeted in functions 2520, 2570, 2640, 2660* • Indirect costs will be allowed on final budgets

21. Payment Schedules • Payments must be requested in months as needed, based on projected dates of expenditures • Salaries and fringe benefits are paid in equal intervals and should be projected in this manner on a monthly basis • Supplies, materials, and contracted services should be requested in the month in which the expenditure is expected.

22. Common Errors • Not enough detail • Using zeroes, decimals, etc., on Attachment 8 • Not scheduling payments when really needed (leads to excess cash on hand) • Not putting workers’ comp/unemployment comp in Object 300

23. More Common Errors • Not delineating supplies • Categorizing workers’ salaries in wrong place • 2210—salary here cannot be for time with student contact • 4000, 300—not putting payments to government entities, LEAs here regardless of service provided

24. More Common Errors • Not having original signatures on budgets and grant agreements • Indirect cost rates • Using wrong rates • Using in addition to budgeted costs that are considered part of indirect costs • Calculating indirect cost amount incorrectly • Not establishing what end date is requested

25. More Common Errors • Not submitting an original budget because believing continuation means automatic renewal • Not keeping copies of the final approved budget which may have changes made by ISBE

26. Resources www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf • Fiscal Policies and Procedures Handbook www.isbe.net/21ccc • RFP which has forms needed now • budget amendment forms • continuation applications