Welcome to the SIG Family 8/13/20151. Cohort 2 Districts Atlanta Public Schools – Daniel M. Therrell School of Law, Government and Public Policy Bibb.

Welcome to theSIG Family

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Cohort 2 Districts• Atlanta Public Schools –

Daniel M. Therrell School of Law, Government and Public Policy

• Bibb County – Bibb Central High School

• Brooks County – Brooks County High School

• Chatham County – Robert W. Groves High School

• DeKalb County – Towers High School• Dougherty County – Albany High

School• Douglas County – Lithia Springs High

School

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• Greene County – Greene County High School

• Laurens County – East Laurens High School

• Meriwether County – Greenville High School

• Muscogee County – Kendrick High School

• Paulding County – Paulding County High School

• Randolph County – Randolph-Clay High School

• Wilcox County - Wilcox County High School

Budgets for School Improvement Grant 1003(g) FY 2012

Frances Aubuchon, Fiscal [email protected]

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Sharon Christ, Fiscal [email protected]

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Cyndi Hicks, Secretary (Office of School Turnaround/SIG)(404) 232-1431

[email protected]

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School Improvement Grant 1003(g) Budgets FY 2012 Budgets 101Callaway Gardens July 15, 2011 1:30-3:30 PM Agenda

•Budgetsa)Definitionb)Use

•Developing Budgetsa)Make sure the budget follows the grant application

a.Two models currently implemented in Georgiai.Turnaround Modelii.Transformation Model

b)Chart of Accountsa.Function Codesb.Object Codes

c)Allowable and Reasonable Costsa.OMB Circular A-87b.EDGAR

d)Make sure the budget follows the grant application (this is not a typo!)•Submitting a Budget for Approval

a)Consolidated Applicationb)Status of Budget in Consolidated Application

•Budget Amendmentsa)How to do themb)When to do them

•Resources•Useful Websites•Frequently Asked Questions

What is a Budget?

A budget is a planning tool for resource allocation or allotment

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When Do We use a Budget?

money, time, space,

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Budgets Regarding YourSchool Improvement Grants

The golden rule is that the budget must reflect the

grant application.

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SIG Intervention Models

• Turnaround *• Restart• Closure• Transformation **Currently being implemented in

Georgia

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Turnaround

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Transformation Model

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What Sort of Items Should be Found in the Budget?

1) Wages for staff for extended learning time (e.g. extended day or Saturday school)

2) Technology that reflects the grant application (e.g. computers for an Engineering Academy)

3) Consumable and Non-Consumable Supplies used to implement the strategies

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4) Professional development costs, consultant fees for professional development, stipends, incentives and staff hired to help implement strategies

5) Transportation for students for extended day or Saturday school

6) Family/Parent Liaison to provide community supports and services for the students.

What Sort of Items Should be Found in the Budget? (continued)

Chart of AccountsThe chart of accounts consists of function and object codes. The purpose of the chart of accounts is to provide the local education agency (LEA) a method to classify expenses.

• A function code is used to define purpose. For both the Turnaround and Transformation Models the following function codes would apply:

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Chart of Accounts (continued)

• 1000 = Instruction• 2210 = Improvement of Instructional Services• 2300 = General Administration*• 2700 = Transportation• 2900 = Support Services (e.g. Family Liaison)

*Indirect Costs Only

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Chart of Accounts (continued)

• An object code is used to describe the service or commodity obtained as the result of a specific expenditure. The major object categories are:

o 100 Personal Services (Wages)o 200 Personal Services (Employee Benefits – the Employer’s

Portion)o 300 Purchased Professional and Technical Serviceso 400 Purchased Property Services (e.g. maintenance plans)o 600 Supplieso 700 Propertyo 800 Other

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Common SIG Codes• 117 Extended Year – Extended weekend and

summer programs• 200 Benefits• 191 Other Administrative Personnel• 199 Salaries and Compensation, such as

performance awards, to pay professional trainers who are employees of the LEA (function code 2210 should be used with all awards and incentives)

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Common SIG Codes (continued)

• 300 Purchased Professional and Technical Services – Services performed by persons or firms with specialized skills and knowledge.

• 580 Travel for Employees (e.g. for professional

training)• 612 Computer Software

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Common SIG Codes (continued)

• 616 Expendable Computer Equipment – items purchased with the per unit cost of being $5,000 or less

• 810 Dues and Fees (e.g. registration fees)• 734 Purchase or lease

– Cost must be $5,000 or more per unit– The life expectancy must be more than one year

• 880 Indirect Costs

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Please remember…OMB A-87 and EDGARAll costs must be allowable

Costs should be:Necessary and Reasonable – a cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under circumstances prevailing at the time the decision was made to incur the cost.

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Reasonable Costs (continued)

In determining reasonableness of a given cost, consideration is given to:

1. Whether the cost is generally recognized as ordinary and necessary for the operation

2. The restraints or requirements imposed by such factors as: sound business practices; arm’s length bargaining

3. Market Prices for comparable goods or services

4. Whether the individuals acted with prudence in the circumstances

5. Significant deviations from the established practices which may unjustifiably increase the Federal Awards cost.

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R E M I N D E R

PLEASE MAKE SURE YOUR BUDGET

FOLLOWS YOURGRANT APPLICATION

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Consolidated Application• The grant/program to select is School Improvement

1003 (g) for the following schools:• Bibb County Central High School (Bibb County)• Brooks County High School (Brooks County)• Robert W. Groves High School (Chatham County)• Towers High School (DeKalb County)• Greene County High School (Greene County)• East Laurens High School (Laurens County)• Kendrick High School (Muscogee County)• Paulding High School (Paulding County)• Randolph-Clay High School (Randolph County• Wilcox County High School (Wilcox County)

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Consolidated Application• The grant/program to select is School Improvement

1003 (g) ARRA for the following schools:

• Daniel M. Therrell School of Law, Gov’t & Public Policy (Atlanta Public Schools)

• Albany High School (Dougherty County)

• Greenville High School (Meriwether County)

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How to Submit A Budget1) Enter the information in Consolidated

Application and leave in the “New” Status2) Email your Lead School Improvement

Specialist (LSIS)3) If it meets your LSIS approval (they will be

looking at it in an overview), the LSIS will contact the Fiscal Analyst to review.

4) If changes need to occur for compliance, the Fiscal Analyst will contact you.

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Budget Checklist

Each time your budget is reviewed by a Fiscal Analyst, a budget checklist will be emailed to the LEA contact.

Once all of the marks are in either the “Yes” or “N/A” columns, the budget can then be approved.

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Yes No

NA Original Budget Amendment

Original application or amended application is on file and approved Outstanding audits are resolved and on fileIndirect Cost is <=maximum – Budget matches approved activities, is correct and complete according to GaDOE Chart of Accounts Function and Object Code definitions Descriptions match dollar amount (e.g. 2 teachers @ 1000 for two months is listed as $4,000 as a line item in budget).

All allocated funds are budgeted* with adequate descriptions.

Program activities reflected in budget (field trips, enrichment activities, curriculums, etc.)Please state exceptions: Assurances are signed and on file

Amendment No. 1 (if applicable) Carryover amount is correct (if applicable)Budget matches activities, is correct and completeAll allocated funds are budgeted*

Amendment No. 2 (if applicable)Carryover amount is correct (if applicable)Budget matches activities, is correct and completeAll allocated funds are budgeted*

School Improvement 1003 (g) BUDGET/BUDGET AMENDMENT APPROVAL CHECKLIST

Grantee: FY 2012This checklist is used by the Georgia Department of Education (GaDOE) to ensure that budgets are evaluated consistently before approval.

___________________________________________________________________________ Signature of Budget Reviewer Date

Budget AmendmentsHow to do them?

1) You complete (including signing and dating) the program/budget amendment form found in the “Tool Kit” and email to your LSIS.

2) If acceptable, LSIS contacts the Fiscal Analysts

3) Fiscal Analysts reviews for compliance

4) If in compliance, Fiscal Analysts will notify the LEA

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WHEN TO DO A BUDGET AMENDMENT THAT REQUIRES CHANGES IN THE CONSOLIDATED

APPLICATION?THE LEA WILL BE ASKED TO SUBMIT THE BUDGET CHANGES IN CONSOLIDATED APPLICATION IF THE CHANGES EITHER CREATE A 25% VARIANCE ON A FUNCTION CODE OR IF THE CHANGES SIGNIFICANTLY MODIFY THE BUDGET.

AGAIN, IF THE CHANGES ARE SUBMITTED IN CONSOLIDATION APPLICATION, THE LEA WILL BE INSTRUCTED TO LEAVE IT IN THE NEW STATUS UNTIL REVIEWED AGAIN BY THE FISCAL ANALYST.

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Amendments

Please remember that whenever a changeis done either to the grant application or the budget, the amendment form must be completed and emailed to your LSIS.

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Secrets of a Successful Budget• Be very specific in the descriptors

– Do not make the reviewer guess at how the totals were arrived

– Show costs calculations– Include the cost per unit– Attach worksheets (e.g. Indirect Costs) if

applicable– List the vendors with whom you will contract– Deliverables should be clear and concise

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Secrets of a Successful Budget (continued)

• Use the correct function and object codes (Chart of Accounts in the “Tool Kit”)

• Do not include unallowable costs• Costs should be necessary and reasonable• If submitting items with a 700 object code,

please attach copies of quotes and brief narrative of the selection

• AND BUDGET ONLY FOR THE ITEMS FOUND IN THE GRANT APPLICATION

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Budget Timelines for Consolidated Applications

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July 20, 2011Budget Due in

Con App

May 15, 2012Last Day for

Budget Amendments until

Aug 16, 2012

Aug 16, 2011 – Sept 30, 2012

Budget Amendments submitted for

completion reports

September, 2011 – May 15, 2012 Budget Amendments submitted in

Con App as needed

USEFUL WEBSITESSIG Guidance:

http://www2.ed.gov/progras/sif/faq.htmlFinal Requirements for School Improvement Grant

(October 28, 2010) – this is included in the “Tool Kit”

OMB – Circular A-87:http://www.whitehouse.gov/sites/default/files/

omb/assets/omb/fedreg/2005/083105

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USEFUL WEBSITES (continued)

EDGAR: http://www2.ed.gov/policy/fund/reg/edgarReg/edgar.html

ESEA US ED – Title I Part A: http://www2.ed.gov/policy/elsec/leg/esea02/pk2.html

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