Budget Overview

Grant Award Program (GAP) Developed to streamline processes and to allow access to important information Grant Awards – Approved Grant Awards can be downloaded and printed Expenditure reports – Status of application – Expenditure amounts – Grant balances 3

LAUGH Coding Guidelines Louisiana Accounting Uniform Guidelines Handbook (LAUGH Guide) – The LAUGH Guide provides a comprehensive and compatible set of standardized terminology for use in education management and reporting. The LAUGH Guide can aid as clarification of code specific activities – Code specific activities Code 100 – Employee compensation or salaries Code 200 – Employee benefits Code 300 – Professional and technical services Code 400 – Purchased property services (not used with SPDG) Code 500 – Other purchased services Code 600 – Supplies (cost less than $5,000) Code 700 – Property (cost greater than $5,000) (not used with SPDG) Code 800 – Debt service and miscellaneous Indirect Costs 4

Budget Categories and Common Mistakes Code 100 – Employee compensation or salaries – An employee is an individual employed by the contractor and the contractor will prepare an IRS Form W-2 for this individual. – Common Budget Mistakes for Code 100 Do not include calculations Do not provide job descriptions or responsibilities 5

Budget Categories and Common Mistakes Code 200 – Employee benefits – These benefits are related directly to the amounts budgeted/reported in Code 100 – Common Budget Mistakes for Code 200 Benefits for contracted employees should not be listed here 6

Budget Categories and Common Mistakes Code 300 – Professional and technical services – These services may or may not be in the form of a contract and can only be performed by persons or firms with specialized skills and knowledge – Common Budget Mistakes for Code 300 Sufficient detail needs to be provided to ensure correct coding. Items in this category should have the name of the service, the vendor, the number of days and the rate of pay 7

Budget Categories and Common Mistakes You will not have to use this code under the SPDG grant Code 400 – Purchased property services – This includes services such as maintenance, cleaning, repairs, etc., which may or may not be in the form of a contract, and are performed by persons other than LEA employees – Common Budget Mistakes for Code 400 Sufficient detail needs to be provided to ensure correct coding. Items in the category should have the services being rented, repair or maintained and the cost associated 8

Budget Categories and Common Mistakes Code 500 – Other purchased services – This includes services such as student transportation, advertising, instructional services provided to students, food service management, communication, etc., which may or may not be in the form of a contract, and are performed by organizations or personnel not on the payroll of the LEA. Also included in this object code is staff travel and purchased services from other local educational agencies both within and outside of the State. – Common Budget Mistakes for Code 500 Sufficient detail needs to be provided to ensure correct coding Only approved conferences by your Professional Development Coordinator can be included in the budget Travel must include the name of the conference, the titles of the staff attending, the services being charged (e.g., registration, lodging, meals, airfare) 9

Budget Categories and Common Mistakes Code 600 – Supplies (items with a unit cost below $5,000 or district threshold) – Items included in this object code are food, books, technology-related supplies, and other items that are generally consumed, used, or worn out after use. Some items can be considered supplies or equipment depending on the unit cost. For specific guidance on determining if an item should be coded as equipment or as supplies, see page 93 of the LAUGH. – If your district has a threshold less than $5,000, please state such in the budget – Common Budget Mistakes for Code 600 Sufficient detail needs to be provided to ensure correct coding. Do not put “supplies for reading program” or “instructional materials” – give specific details of what is being purchased – workbooks, pencils, books, etc.. Do not include statements such as “including but not limited to” 10

Budget Categories and Common Mistakes You will not have to use this code under the SPDG grant – Code 700 – Property or equipment (items with a unit cost at or above $5,000 or district threshold) Equipment includes technology-related hardware and software. Some items can be considered supplies or equipment depending on the unit cost. For specific guidance on determining if an item should be coded as equipment or as supplies, see page 93 of the LAUGH. 11

Budget Categories and Common Mistakes Code 800 – Debt and miscellaneous services – Included within this object are dues and fees associated with professional organization memberships, debt‐related expenditures, and all costs paid directly to or on behalf of non‐public employees (stipends, benefits, tuition reimbursements, and travel). – If supplies and/or equipment are purchased by the LEA and are the property of the LEA, only to be used by the non‐public employee, these costs should not be charged to 800, but to either 600 or 700 depending on whether the item’s unit cost meets or exceeds the district’s capitalization threshold. 12

Budget Categories and Common Mistakes Indirect Costs – Costs that have been incurred for common or joint purposes. Indirect costs benefit more than one cost objective and cannot be readily identified with a particular final cost objective. 13

Budget Revisions – A budget revision is necessary to request budget changes if any of the following conditions occur: An object code exceeds 25% of the amount budgeted – Budget revisions are approved by Ed Finance and by Program. The length of time for approval depends on the availability of staff. – Budget revisions are ed to 14

Links LDOE Downloadable Forms and Instructions – LDOE Appropriation Control – LDOE Education Finance – LAUGH Guide – OSRAP (Find Payments / EFT Forms) –