General Overview and Instructions for Completion of FY 2018 Budget Forms

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1 Technical College System of Georgia General Overview and Instructions for Completion of FY 2018 Budget Forms Funding The Technical College System of Georgia (TCSG) receives funds from the United States Department of Education, Office of Career, Technical, and Adult Education to provide adult education instruction in Georgia based on the census of need of Georgia who does not have a high school diploma or its equivalent. Included in these Federal funds is a specific amount designated for Integrated English Literacy and Civics Education (IELCE Section 243). The State of Georgia appropriates funds through the legislative process to the TCSG and a portion of these funds are designated for Adult Education. Fiscal Management Requirements Each applicant is required to maintain records on all expenditures. Technical colleges, school systems and postsecondary institutions shall use budgeting, accounting, and auditing procedures in accordance with the provisions of the State Auditor. Other eligible grant recipients should use budgeting, accounting and auditing procedures as prescribed by their governing board, provided that, grants are accounted for on at least the modified accrual basis, an encumbrance method of budgetary control is included in the accounting system, and grants are accounted for on an individual project basis by budget function, class/objective code, and year of entitlement. If expenditure account descriptions used by the applicant differ from those line item descriptions required on reports to the Agency, the applicant shall maintain on file for audit purposes the work papers converting the amounts from the accounting records to line items on the required report forms. All encumbrances and expenditures of funds approved in the budget shall occur on or after the effective date of this budget (the beginning date specified in writing by the TCSG). All goods must have been encumbered and all services rendered by the ending date of the contract in order for the applicant to include these costs as reimbursable expenses. Funds will be reimbursed to the grantee based on the grantee s cash disbursements. The request for all year-end encumbrances must be requested by October 31 st after the close of the previous fiscal year. Instructions for Completing Budget Forms Introduction TCSG will issue sub-grants using the estimated funds available by county per the census of need for State funds and Federal Section 231 Funds. The census of need county allocation may be found in the Application Support Documents section of the application and is labeled FY2018 Census of Need County Allocation. The estimated funds available by zip code, county or counties chosen for your application are the base funds used to start your budget planning. Because the allocation chart is detailed by county, if an applicant chooses to apply for specific zip codes within a county, the applicant will have to estimate the appropriate funding to request for specific areas. Care should be taken determining numbers of students you wish to serve and the associated cost, i.e. salaries, supplies, materials, travel, rent, etc., because future funding will be impacted by actual performance as compared to projections found in this initial application. Submitted budgets may not exceed an estimated cost per student of $ which is calculated and recorded in the applicant package on page 4 of 46, Item 10. Revised 01/16/2017 Page 1 of 6

2 Technical College System of Georgia Instructions From the FY2018 Census of Need County Allocation spreadsheet choose the county or counties your organization wishes to serve. The estimated funds available for the county or the counties chosen to serve by section should be used to populate the budget forms by section (State and/or Federal 231). Remember if you choose zip codes within a county you will have to estimate the appropriate funding to request for specific areas. Budget Sections All planned costs are classified in one of three expense categories Administration, Program, and Integrated Training (see Definitions and Key Concepts located in the Application Support Document). The allocation sections are color-coded as follows: Green: State Funds these funds are best used for the administrative function of the grant for a full-time Program Administrator, full or part-time administrative staff, clerical personnel and all associated expenses to support these functions. These funds may also be used for instructional expenses, instructional personnel and general operating expenses. Orange: Federal Section 231 funds these funds are best used to budget for full-time and part-time instructors, instructional supplies and materials, travel, instructional operating expenses, instructional equipment, instructional support personnel, and other expenses associated with instruction. Gray: Federal Section 225 funds there are not an estimated grant allocation for Federal Section 225 funds. Determine the institutionalized sites you want to serve and then calculate the number of projected students. The total funds requested to operate your correctional and institutionalized classes should not exceed an estimated cost per student of $ These funds may only be used for full-time and part-time instructors, instructional supplies and materials, travel, instructional operating expenses, instructional equipment, and other expenses associated with instruction in a correctional or institutionalized setting. Yellow: Federal IELCE Funds Section 243 Applicants will apply for IELCE funds through a separate IELCE application. There is not an estimated grant allocation for Federal Section 243 funds. These funds may only be used to budget for full-time and part-time instructors, instructional supplies and materials, travel, instructional operating expenses, instructional equipment, administrative costs, and other expenses associated with IELCE instruction. Blue: Federal Section 223 Funds these funds may only be used to cover expenses associated with conducting and attending professional development activities. Registration and travel expenses (mileage, rental cars, fuel reimbursement, flights, etc.) associated with professional development should be charged to this project number. Do not charge personnel expenses to the professional development budget. Personnel expenses should be handled as regular employee expenses. The Blue Federal Section 223 Funds budget is a specific form which has its own budget instructions. Revised 01/16/2017 Page 2 of 6

3 Budget Form 1 Budget Summary Technical College System of Georgia DO NOT ENTER ITEMS ON BUDGET FORM 1 BUDGET SUMMARY Budget Form 1 Budget Summary line item budgets will automatically populate with totals from Budget Forms 2, 3, 4, 5, 6, 7, and 9. All amounts should be entered as whole dollars. Budget Form 2 Travel This form is to detail proposed expenditures for program related travel. Use Lines 1-17 to explain program related travel in general categories. View the State of Georgia Travel Regulations for more details. Budget Summary Line 3. Do not use this form for travel related to professional development. Travel related to professional development is entered on the Professional Development Budget Form (Section 223). Budget Form 3 Supplies and Materials This form is used to reflect the cost of supplies and materials requested through this application. By line item, detail the planned expenses by type (i.e. student books, office supplies, student supplies and instructional software excluding contracts). Description of Expense Items A pre-printed description of expense items for supplies and materials is provided. If the pre-printed description items are not sufficient to describe the needed supplies and materials, use the blank spaces to enter a description of the additional items. Budget Summary Line 4. Revised 01/16/2017 Page 3 of 6

4 Technical College System of Georgia Budget Form 4 Equipment A brief description of each piece of equipment requested must be shown on this page. The term Equipment means tangible, nonexpendable, personal property having a useful life of more than one year. Enter the quantity of units on the appropriate line under each section. Use the blank lines to enter a generic description of the items. Do not list brand names. Use generic function-related descriptors (i.e. computer vs. HP, test scanner vs. Scantron) because of constraints concerning bidding and purchasing rules. If the applicant desires to add equipment costing $5,000 or more, an amendment must be submitted and approved prior to purchasing. Budget Summary Line 5. Budget Form 4A Equipment Description A brief description of each piece of equipment requested and the intended use of such equipment is to be listed. Use the generic name. Budget Form 5 Operating This form is used to reflect other operating expenses applied for through this application. Type of expense items included is routine expenditures (such as printing, advertising and utilities). Utilities should be detailed by location and type. (i.e. Phone, water, and electric). Do not include rent on this form. Budget Summary Line 6. Revised 01/16/2017 Page 4 of 6

5 Budget Form 6 Integrated Training, Facilities and Other Facilities expenses are exclusive to rent only and must be detailed by individual site locations. Other: If a proposed expenditure does not clearly fit any of the forms (Budget Forms 2-5), enter it on this form with a brief description. NOTE: Integrated training expenses will be determined in partnership with a postsecondary institution or another eligible training provider and requires prior approval from the grantor. This line on Budget Form 6 should be completed upon approval of a budget amendment requesting funds to meet specific individual student needs. Due to limited available funding, all other sources of funding (including partnerships, grants and donations) should be used for integrated training prior to submitting a budget amendment in this category. Budget Summary Line 7. Budget Form 7 Part-Time Payroll Summary This form will allow entry by line item of specific known Names with Position. For example, John Taylor (Name) an Instructor (Position) will be paid $X per hour to teach an estimated X hours of instruction during the grant period. Estimated personnel expenses for participation in professional development should be included in the overall estimate for each employee. Also, this form will allow entry of multiple positions paid at the same rate on a single line. For example, X Instructors will be paid $X per hour and will teach an estimated X hours during the grant period. Allocate each estimated line item expense to a specific project number or to multiple project numbers as dictated by planned activities. NOTE: The project allocations on this form are budget estimates. The actual payroll expense allocations claimed for Project Reimbursement should be based on monthly time and effort records completed by each employee. Lines 1 12 will total on Line 13. These amounts will be automatically totaled and transferred to Budget Form 1, Line 2. Budget Form 8 Full-Time Monthly Payroll Technical College System of Georgia Complete one form for each Full-Time Position. Duplicate form as needed. The Name/Position and total on each Budget Form 8 should be entered onto a line on Budget Form 9. Revised 01/16/2017 Page 5 of 6

6 Budget Form 9 Full-Time Payroll Summary Technical College System of Georgia Transfer the Name/Position and total on each Budget Form 8 to this Budget Form 9 and allocate under the appropriate project number column based on estimate of time and effort. NOTE: The project allocations on this form are budget estimates. The actual payroll expense allocations claimed for Project Reimbursement should be based on monthly time and effort records completed by each employee. Lines 1 12 will total on Line 13. These amounts will be automatically totaled and transferred to Budget Form 1, Line 1. Revised 01/16/2017 Page 6 of 6