Learn and Serve America Budget

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1 Learn and Serve America Budget Issue Date: January 1, 2005 Revised: November 4, 2009 Sources: National and Community Service Act of 1990, as amended (42 U.S.C et seq.) Key Words: Learn & Serve Grant, Budget Summary: This document answers questions about to complete the Learn and Serve America budget narrative and budget grid. What are the budget requirements? Due to federal regulations limiting the total grant funds to the State Education Agencies for administrative costs (including indirect and fiscal/business services) and the need for these funds to maintain the state-level program, no allowance will be granted for these costs at the local level. See definitions of administrative costs. Budget Narrative and Budget Grid To avoid unnecessary delays in processing your grant, please carefully review and adhere to the following guidelines. This section requires the completion of: budget narrative and budget grid. Round off all figures to the nearest dollar. Do not include cents. The budget narrative must show the calculations which led to the costs of each line item in a budget. It should be organized according to the following line-items if applicable: 100-Salaries, 200-Retirement Fringe Benefits, 400-Purchased Services, 500-Supplies, 600-Capital Outlay, and 800-Other and Local Match. The budget narrative should clearly identify requested Learn and Serve Ohio funds and the match requirement. Make sure that the match is equal to or more of the grant amount you are requesting--not less than 100 percent match for the amount requested in the Example: Formula for determining match: 1. Requesting $15,000 in grant funds, 3. Minimum match requirement = $15,000 * To ensure your match is correct, the amount should equal or exceed the grant award amount. grant. The narrative must be completed for both funds requested and for the match. When known, it should show whether the match share is in-kind or in cash and whether the cash match comes from other federal/state/local/private funds. Budget Grid The project budget grid should reflect the Learn and Serve federal and the matching dollars on this budget. Budget your expenditures by Object Code and Purpose Code. Applicants should estimate budget costs for travel, lodging and meals for required Learn and Serve trainings. (See Training Requirements.) Page 1 of 9 Learn & Serve America Budget Revised November 4, 2009

2 Training Requirements Development grantees must attend a fall orientation. All grantees must attend the required annual meeting that is held during the Forging New Links Conference. All other trainings are optional but can be paid out of the Learn and Serve grant. 1. Required Orientation (Fall each year - Development Grantees only) 2. Learn and Serve Challenge (October each year Optional) 3. Statewide Forging New Links Conference, Columbus, Ohio (March each year - Required) 4. Statewide technical assistance meetings held to improve service-learning implementation and practice (February) (Optional) 5. National Service-Learning Conference (March April) (Optional) Learn and Serve America Budget Area Definitions The following definitions were adopted from the Uniform School Accounting Systems (USAS) for use in the Learn and Serve America grant program. Purpose Code Purpose means the action a person takes or the purpose for which a thing exists is used. Purpose includes the activities that are performed to accomplish the objectives of a program. It is not the purpose of this budget format to dictate an organizational structure. It does, however, identify and define the areas of activity and fund usage which can be arranged into any organizational structure according to the needs, philosophy and operation of individual agencies. The function dimension consists of four digits. The minimum reporting requirement for the State Auditor s office is the first two digits. Each agency is to use those function codes that are allowable and are necessary and applicable. Function code numbers are assigned by the Auditor of State. Selected Purpose Code Definitions Instruction Instruction includes those activities dealing directly with the teaching of learners or the interaction between teacher and learner. Teaching may be provided in a variety of instruction settings and locations using a variety of instructional strategies to achieve stated learning outcomes. Support Services Those services which provide supervision of participants and logistical support, including training to facilitate and enhance learning and community services. Governance/Administrative Services Not used in this program. Page 2 of 9 Learn & Serve America Budget Revised November 4, 2009

3 Professional Development Learning experiences designed to help school, community, students and parents develop knowledge, skills, attitudes and behaviors that enhance student success. This includes purchased services related to costs incurred for program related staff development that is program related such as: travel, meals, lodging, stipends and substitute teachers. Facilities Not used in this program. Safety Activities intended to contribute to creating a safe environment for all persons involved in a given education experience. Pupil Transportation Services Activities concerned with the conveyance of students to and from instructional locations. Facilities Not used in this program. Nonpublic Costs associated with providing services to district students attending nonpublic schools. Indirect Cost Not used in this program Object: Object means the service or commodity obtained as a result of a specific expenditure. The object code consists of three digits. The minimum requirement for the State Auditor is the first digit. Each agency is to use those codes that are allowable and are necessary or applicable. Object code numbers are assigned by the Auditor of State. Selected Object Code Definitions 100 Personal Services Employee Salaries and Wages These are amounts paid to employees of the agency who are considered to be in positions of a permanent nature or who are hired temporarily, including personnel substitutes for those permanent positions. This includes gross salary for personal service rendered while on the payroll of the agency. Salary and benefits can not exceed 30% of the total budget request. 200 Employee Retirement and Insurance Benefits These are amounts paid by the agency on behalf of employees. The amounts are not included in the gross salary, but are over and above. Such payments are not paid directly to employees but may be a part of an agency s personnel costs. Salary and benefits can not exceed 30% of the total budget request. 400 Purchased Services These are amounts paid for personal services rendered by persons who are not on the payroll of the agency and for other services that the agency may purchase. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided in order to obtain the desired results. Services provided by other agencies Page 3 of 9 Learn & Serve America Budget Revised November 4, 2009

4 are included under this definition. Salary and benefits can not exceed 30% of the total budget request. 500 Supplies and Materials These are amounts paid for material items of an expendable nature that are consumed, worn out, or that may deteriorate in use, or for items that lose their identity through fabrication or incorporation into different or more complex units or substances. 600 Capital Outlay These are expenditures for the acquisition of fixed assets or additions to fixed assets. Included are expenditures for new or replacement equipment and furnishings. 800 Other These are amounts to be expended for goods and services not otherwise classified above. Included are expenditures for membership in authorized associations and organizations. Narrative The budget structure follows the revised Uniform School Accounting Systems User s Manual available in the treasurer s office of all public school districts in the state. Refer to this document if additional guidance is needed in making determinations of the appropriate placement for individual budget amounts. Budget Narrative Describe the distribution of grant funds and identify how the match requirement will be met (see Sample Budget Narrative below). The amount of match must be no less than 100 percent of the total program cost. Match may include actual cash expenditures and in-kind support. Match may not include other Corporation for National and Community Service funds but may include other federal funds. (See 10 Great Ways to Meet Your Match) Sample Budget Narrative Note: Only two line items were used in this budget; include all line items as applicable for your budget. This format is used as a visual example, you will not be able to use a grid format in the narrative portion of the CCIP grant application, but please use this format with out the grid lines. You will need to explain all items using a text description. Itemize all expenditures as shown in the example under calculations otherwise, if funded, the budget will be returned for calculations and explanations of how you arrived at the amount. Never put a lump sum amount in the budget without calculations of how you arrived at the amount. If need be use your best estimate. Page 4 of 9 Learn & Serve America Budget Revised November 4, 2009

5 Explanations/calculations 100 Salaries: In-kind match in the form of support staff for 36% of $8,400 = $3,024 (local district funds) Funds Requested Match Total $3,024 $3,024 Subtotal $3,024 $3, Purchased Services: Required 280 miles x.25/m = $70; $65/night x 1 night x 2 people = $130 $200 $200 Part time Project $10/hr x 20 hrs/wk x 20 wks Cash match in the form of Professional 3 staff x $225 = $675; travel 480 miles x.25/m = $120; shared $125/night x 2 nights = $250 (2 $12 x 3 & 3 $6.50 x 3 = $ (Venture Capital Grant) $4,000 $4,000 $1,176 $1,176 Subtotal $4,200 $1,176 $5,376 Total $4,200 $4,200 $8,400 Percentages (50%) (50%) (100%) Ten Great Ways To Meet Your Match! 1. Staff time spent on service learning project; including Teacher, Principle, Substitute Teachers, Trainers or other School Administrators time working necessary staff functions relating to the service learning project, keep track of time and use salary and benefits paid. 2. Classroom used for service learning project, be sure to pro-rate for amount of time project is using space and use value provided by school board, can include value of utilities and maintenance. 3. Variety of supplies necessary to run program including: photocopying, office supplies and materials, postage, AV equipment, phone, fax. Use the amount that you would have to pay. 4. Fiscal agents that do not take any indirect cost. Ask fiscal person and obtain the negotiated rate for the organization. 5. Cash contributions, from PTO, parents, or any community organizations. Page 5 of 9 Learn & Serve America Budget Revised November 4, 2009

6 6. Transportation provided at no cost to the project, possibly bus, truck or car transportation, you can use the state approved mileage rate multiplied by the number of miles traveled. 7. Donation of supplies project supplies including items necessary to accomplish program goals and objectives for example plants, seeds, trees, film, masks, gloves, books. Use amount that you would have to pay. 8. Additional discounts above and beyond those available to the general public provided by local vendors. It is best to get the vendor to note the additional discount directly on invoice. 9. Grants or other funds that are obtained and used to further the goals and objectives of the service learning project 10. Volunteer recognition items including: refreshments for celebrations, recognition certificates or other items to recognize and acknowledge commitment. Use amount that you would have to pay. The basic rule of thumb is that you can count most reasonable and necessary items that are used to meet the goals and objectives of the project. It is essential that match is appropriately documented. Document the basis for determining the value of the donation. Get a signed voucher or letter from the donor which includes: Name of donor, Date of donation, Description of item/service, donors signature and Estimated value. Learn and Serve Fiscal Questions and Answers What is a typical L & S Ohio Funding Cycle? a. 12 months b. July 1 - June 30 How much money do you receive each year? a. It can vary based on type of grant the district is applying for. b. Types of grants available are: Development $3,000, Implementation $15,000, Model $30,000 c. Grants are competitive each year and districts will need to re-apply to receive funding. What reports are required and due June 30? a. L & S Ohio Evaluation - RMC b. LASSIE Report - Corporation for National and Community Service (CNCS)/ c. Both reports will be available electronically. When are L & S applications due? a. Last Friday in April by 5:00 pm. b. This year it will be April 30 h by 5:00 pm. c. IMPORTANT: NO EXCPETIONS AFTER THE DEADLINE Page 6 of 9 Learn & Serve America Budget Revised November 4, 2009

7 What can funds be spent on? a. Planning and meeting expenses. b. Training costs. c. Instruction and supervision of participants. d. Supplies and other reasonable costs. e. Rule of thumb Reasonable, Allowable, Necessary (Ran). f. Program coordinators and salary costs - NO MORE THAN 30% OF THE GRANT CAN BE USED FOR BOTH SALARIES AND FRINGE BENEFITS COMBINED. g. Travel h. Evaluation costs What funds cannot be used for? a. To pay any stipend, allowance or other financial support to any participants except reimbursement for transportation, meals and other reasonable out-of- pocket expenses directly related to participation. b. To supplant state and local public funds expended for services of the type assisted under this grant in the previous fiscal year. c. To finance secretarial, administrative and fiscal costs. d. To provide religious instruction, conduct worship services or engage in any form of proselytization. e. To assist, promote or deter union organizing. f. To finance, directly or indirectly, any activity designed to influence the outcome of an election to any public office. g. To impair existing contracts for services or collective bargaining agreements. What are good budgeting and documentation practices? a. Ensure all expenditures contain documentation that supports why the transactions are allowable under the L & S grant. (descriptions, agendas, reports, receipts, etc.). b. Keep a good paper trail so documentation tracks back to expenditures and accounting records. c. Keep back-up documentation in the treasures office or official audit file. When should you do a budget revision? a. Before you spend funds for items that haven t been approved in your budget. Budgets must be pre-approved before spending the funds, if they are not you can be asked to absorb the cost. What s important when doing a budget revision? a. Superintendent and Treasurer approval b. ODE L & S Consultant Approval c. Justification provided in the CCIP Comments History Log d. Expenditure is Reasonable, Allowable and Necessary What documentation do you need if you pay salaries out of the grant? a. School personnel who are paid by the grant must keep time and activity reports in the treasurer s office for audit purposes. Page 7 of 9 Learn & Serve America Budget Revised November 4, 2009

8 b. Reports should reflect time outside of the school day. c. Matching amounts for salaries should be documented the same as other personnel costs. d. NO MORE THAN 30% OF THE TOTAL GRANT CAN BE USED FOR BOTH SALARIES AND FRINGE BENEFITS COMBINED. When is it appropriate to purchase equipment with L&S monies? a. When it s allowable, reasonable, and necessary b. When it s integral to a service-learning project for the students c. When requesting equipment in your budget it s important to note that it will be used by students in a service-learning projects and how they will use the equipment. What are the key things to know about the Matching Amount for the Grant? a. 100% match is required. b. It can be cash or in-kind. c. Match amounts should be documented as part of your records. d. Matching amounts can exceed the grant amount. How should you document your Match? a. Document match the same way you document other expenditures. b. Keep documentation on file in the event of an audit. c. Matching amounts should be part of your budget and general ledger. d. See handout for 10 Ways to Come up with a Match. Match is tracked on initial budget only. When documenting in-kind contributions you should have on file a record to include the following information? a. Name of donor b. Date and location of donation c. Description of item/service d. Estimated values How would you base the value on in-kind services? a. Fair market value would equal what you would pay for service if it were not donated When are final expenditure reports (FERs) due? a. The grant ends June 30 and final expenditure reports are due no later than 60- days after that on September 30 th. b. You can submit it sooner but not past the deadline. When do all of the funds have to be encumbered? a. No later than June 30. b. Services have to be completed by June 30. When would a final expenditure report (FER) not be approved? Page 8 of 9 Learn & Serve America Budget Revised November 4, 2009

9 a. FER s didn t match the last approved budget. b. Monies were spent without an approved budget revision on file. b. If monies were spent after June 30. When are carryover of funds allowed? a. Never Page 9 of 9 Learn & Serve America Budget Revised November 4, 2009

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