Fiscal Guidelines
2014-16 INTEGRATED DIGITAL ENGLISH ACCELERATION (I-DEA)
Budget & Invoicing Guidance
Budget Activities
The following list identifies budget activities (also known as a budget lines or line
items) for Integrated Digital English Acceleration (I-DEA) grants.
Instructional
Personnel and supporting expenses for direct instruction. Budget items may
include:
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Faculty salaries and benefits for delivering instruction
Instructional materials
Contracts with community-based organizations (CBOs) to provide
technology coaching services
Note: Colleges must budget at least $18,000 of grant funds for technology coaches
over the course of the grant. The full $18,000 does not need to be budgeted for
2014-15. Colleges contracting with community-based organizations (CBOs) for this
work should budget the funds in the Instructional Contracts budget cell.
Administration
Administration is defined as activities necessary for the proper and efficient
performance of eligible recipient’s duties, including supervision, but does not
include curriculum development activities, personnel development, or research
activities.
No more than 10% of the grant may be used for administrative purposes including
approved indirect costs. The allowable variance of 10% per budget cell does not
apply to budgeted amounts in the Administrative activity.
Budget Categories
The following list identifies budget categories (also known as a budget column) for
Integrated Digital English Acceleration (I-DEA) grants.
Salaries, Wages,
and Benefits
Salaries and benefits for staff and faculty working on grant activities.
Examples:
 Instructional:
ESL Faculty, .2 FTEF, instructional delivery
 Administration:
ABE Director, .03 FTE, instructional supervision, grant administration,
invoicing
Goods and
Services
Items with an individual acquisition cost of $5,000 or less or a useful life of less
than one year or services necessary to carry out grant activities. Non-consumable
items shall remain in the property of the grant recipient.
Examples: instructional materials, laptops and internet access for student use
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Note: Colleges must purchase at least 25 laptops and provide 24/7 internet access
for student use. Laptops may be loaned to students for their use but must be
returned to and retained by the college. Colleges must have, or put in place, a
procedure to ensure internet access purchased with funds from this grant is only
used by students to access class materials and relevant educational content.
Travel
Expenditures for transportation, meals, lodging, and other expenses associated
with travel related to allowable grant activities.
Reimbursement for travel costs must be within Washington State Office of
Financial Management (OFM) travel rates and regulations, which can be found in
the State Administrative and Accounting Manual (SAAM) at
http://www.ofm.wa.gov/policy/10.90.htm. Please note, when grantee reimburses
travel under this grant the same OFM travel rates and regulations must be applied.
Contracts
Professional or technical services provided by a consultant (contractor) to
accomplish a specific study, project, task, or other work statement. Please note
that the rules that apply to the grantee (the college) under this grant must also be
applied to the contractor.
Examples: contracts with community-based organizations (CBOs) for
technology coaching services at $30/hour x 10 hours/week x 10 weeks/year x
2 years
Note: Colleges must budget at least $18,000 of grant funds for technology coaches
over the course of the grant. The full $18,000 does not need to be budgeted for
2014-15. Colleges contracting with community-based organizations (CBOs) for
this work should budget the funds in the Instructional Contracts budget cell.
Capital Outlays
Capital outlays is defined as property or equipment with a useful life in excess of
one (1) year and a per unit acquisition cost of $5,000 or more. Equipment
purchased shall remain in the property of the grant recipient and their inventory
control.
Funding
Grantees will be awarded $54,200 for 7/1/14 – 6/30/15. If grantees are
successfully progressing at the end of the 3rd quarter (3/31/15), grants will be
increased and extended. $41,235 will be awarded for 7/1/15 – 6/30/16.
Budget Revisions
SBCTC approval of a revised budget is required if there is more than a 10%
variation in expenditure levels by main budget categories (individual budget cells).
Budget revisions must be submitted to SBCTC via the Online Budget & Invoicing
System (OBIS – http://apps.sbctc.edu/obis2) no later than June 15, 2016.
Please see guidance on how to format budget narrative explanations:
http://www.sbctc.edu/college/_e-grantbudget-fiscalinfo.aspx
Note: If the revision to your grant changes your overall grant activities you must
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also submit a grant addendum in the Online Grant Management System (OGMS –
http://apps.sbctc.edu/onlinegrants).
Invoicing
Funds for this grant must be claimed on a reimbursement basis. No payments in
advance of or in anticipation of goods or services provided under this grant shall
be requested or paid. All costs must be reported for the period incurred.
Reimbursement requests must be submitted at least quarterly, but not more than
monthly using the Online Budget and Invoicing System (OBIS –
http://apps.sbctc.edu/obis2). All costs must be submitted for reimbursement in
accordance with the following schedule.
For expenses incurred:
July 2014 – September 2014
October 2014 – December 2014
January 2015 – March 2015
April 2015 – June 2015
July 2015 – September 2015
October 2015 – December 2015
January 2016 – March 2016
April 2016 – June 2016
Invoice no later than:
October 31, 2014
January 31, 2015
April 30, 2015
July 15, 2015
October 31, 2015
January 31, 2016
April 30, 2016
July 14, 2016
Financial Information & Grant Terms
General
Funding for this sub-grant is provided from a grant SBCTC received from The Bill &
Melinda Gates Foundation.
Allowable
Activities
Activities authorized under this sub-grant are as approved in your project request.
Allowable Costs
All expenditures submitted for reimbursement under this grant must be necessary
and reasonable for proper and efficient administration of the grant.
Applicable Washington State Regulations
The State Administrative and Accounting Manual (SAAM) must be followed:
http://www.ofm.wa.gov/policy/default.asp
Note: If your organization will use these funds as match for your federal Adult
Basic Education (ABE) or EL Civics grants, you must follow all federal regulations for
these funds. See ABE or EL Civics grant fiscal guidelines for applicable rules.
Disallowed Costs
The following costs are explicitly disallowed:
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Indirect costs
Activities that influence legislation
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Expenditure
Accounting
Lobbying
Activities that influence the outcome of any election
Activities that register voters
These funds must be kept in an account separate from all other funding sources.
For colleges these funds must be accounted for as state (fund 001) or as grant and
contract (fund 145) along with any student enrollments generated with these
funds. SBCTC reimbursement for this grant must be coded to object SX.
Global Access
Technologies and information arising from this project will be managed consistent
with the Bill & Melinda Gates Foundation’s charitable purpose of ensuring “Global
Access.” Global Access requires that (a) the knowledge gained during the project
be promptly and broadly disseminated and (b) the intended product(s) be made
available and accessible to others.
Monitoring
SBCTC may schedule monitoring visits during and after the grant period to evaluate
the progress and performance of the project and provide technical assistance.
Public
Announcements
The grant recipient must obtain written permission from SBCTC before issuing any
public statements about this grant or project.
Subgrantees shall be selected to participate in projects at SBCTC’s discretion. If
awarded a subgrant, you may not make any statement or otherwise imply to
donors, investors, media or the general public that grantees are a direct grantee of
the Bill & Melinda Gates Foundation ("Foundation"). You may state that the
Washington State Board for Community and Technical Colleges is the Foundation's
grantee and that you are a subgrantee or subcontractor of the Washington State
Board for Community and Technical Colleges for the project.
If your organization will subgrant or subcontract to other organizations, you must
include this term in your subgrant or subcontract agreement.
Fiscal Contacts
If you have fiscal questions, please contact:
Michele Rockwell / 360-704-4343 / mrockwell@sbctc.edu
Susan Wanager / 360-704-4344 / swanager@sbctc.edu
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