1. 21st CCLC
Budget Examples

2. Budget Summary and Payment Schedule Attachment 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 Agencies who provide instruction
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 Materials 1000, 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 $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 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 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
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
RFP which has forms needed now
budget amendment forms
continuation applications