CSP Grant Budgets
101- It’s the Magic
Number
DOE Grant Specialists
Charlene Burke
(850) 245-0897
charlene.burke@fldoe.org
Bay
Duval
Escambia
Hillsborough
Lake
Leon
Orange
Osceola
Polk
Santa Rosa
Volusia
Laura Pond
Helen Giraitis
(850) 245-5138
Interim
laura.pond@fldoe.org
(850) 245-9639
helen.giraitis@fldoe.org
Broward
Glades
Lee
Manatee
Pinellas
Sarasota
St. Lucie
Miami-Dade
Allowable Expenditures
Project funds must be used for activities that
directly support the accomplishment of the
project purpose, priorities, and expected
outcomes.
All expenditures must be consistent with applicable
state and federal laws, regulations, and guidance.
Handout A
General
Reporting Tips
To expedite the transition between phases and
avoid time consuming errors:
•
Make sure you are using the appropriate forms
(Charter School Use Only)
•
E-mail or fax DOE Forms to your Grant Specialist
for review prior to submitting them to the Sponsor.
•
Make sure to give yourself plenty of time well
BEFORE your project end date.
http://www.floridaschoolchoice.org/information/charter_schools/charter_general_Info_and_forms.asp
Timely Paperwork & Documentation
Phase
Form
Documentation
Planning
(Phase 1)
DOE 101—Revised
Budget
Board Member List
Approved Charter Application
Implementation
1*
(Phase 2)
DOE 150— needs 2
Original Signatures
DOE 101
Itemized Expense
Report
* Schools that begin in
Implementation 1 do not
need to submit a DOE
150.
Completed Board Training
Signed Lease
Required Polices (Conflict of Interest,
Lottery, Procurement)
Completed Itemized Expense Report
for Planning Funds
Objective Documentation (Attachment
J) End of Phase 1
* Schools that begin in Implementation
1 must also submit the required
Planning (Phase 1) documentation.
Implementation 2
(Phase 3)
DOE 150— needs 2
Original Signatures
DOE 101
Itemized Expense
Report
Completed Itemized Expense Report
for Imp 1 Funds
Board Minutes with approval of revised
policies
Objective Documentation (Attachment
J) End of Phase 2
Handout B
Forms Checklist
Correct Forms?
 Start of project phase – DOE 150, DOE 101
 Project amendment – DOE 150, DOE 151
Charter School Forms?
 DOE 150 has “Charter School Use Only,” and two
required signatures.
Allowable Expenses?
 Check against Allowable/Unallowable table.
Charter School Web Site
www.floridaschoolchoice.org/Information/Charter_Schools/
Budget Narrative
Items purchased must be included in the
Budget Narrative Form
Budget Narrative
When completing the DOE 101/151 for budget
narratives, be specific in Column (3) by including:
•
•
•
•
•
Category
Use (grades, room, etc.)
Description
Quantity
Price Per Unit
(3)
ACCOUNT TITLE AND NARRATIVE
Equipment: These items will be used
for classroom instruction, grades K-5
(one classroom per grade level).
Smartboards (6 @ $2,000)
Budget Narrative
Additional tips for completing the budget narrative.

What grades will be using the item?

What room will the furniture or equipment be used in?

What staff members will be attending the training? How many?

What is the name of the software?

What is the average cost per item? How many items do you
wish to purchase?
Budget Narrative
Additional tips for completing the budget.
Check your math:
• Verify the quantity of items purchased in a line
is correctly multiplied by the average cost
per item and the total equals the Amount in
column (5).
• Make sure the total of all amounts equals the
Total Approved Amount for the budget period.
Item Categories
Refer to the Red Book
(Financial and Program Cost Accounting and
Reporting for Florida Schools)
http://www.fldoe.org/fefp/redtoc.asp
Object Codes: Sections 4-3 to 4-10
Function Codes: 4-10 to 4-15
Inventory Management
Item Categories
Capital Outlays to purchase
items expected to last more than
one year that have 600- series
object codes
Includes classroom/library furniture,
computer hardware and software,
classroom equipment, library books, all
audio-visual purchases, etc.)
Materials and Supplies
Includes all materials and supplies that
support classroom and direct instruction.
Budget Narrative Form:
Mixed Coding -
Item Categories
NO!!!
(4)
FTE
POSI
TION
(1)
FUNCTION
(2)
OBJECT
(3)
ACCOUNT TITLE AND NARRATIVE
(5)
AMOUNT
5000
610
Library Supplies and Furnishings: 300
Library Books Approx $3.00 each/$900, 4 Tables
@$250each,
14 Student Chairs @ $50 each, 1 Computer @
$250, 4 Bookshelves @$75each
$3,150
5100
520
Textbooks and Curriculum: “Dynamic
Learning” curriculum package $500, Curriculum
Training for K-5 Teachers (8 participants)
100 Language Arts Textbooks K-5 @$45 each
$5,000
Budget Narrative Form:
Clear Descriptions,
Proper Function/Object Codes--
Item Categories
YES!!!
(1)
FUNCTION
(2)
OBJECT
(3)
ACCOUNT TITLE AND NARRATIVE
6200
610
Library Books: 300 Library Books Approx $3.00
each/$900
6200
641*
Library Furnishings: 4 Tables@$250,
14 Student Chairs@$50, 4 Bookshelves@$75
6200
643
Library Computer 1 Computer, Dell PC @$250
5100
520
Textbooks: “Dynamic Learning”
100 Language Arts Textbooks K-5 @$45 each
6400
310
Curriculum Training: “Dynamic Learning”
curriculum package $500, Curriculum Training for
K-5 Teachers (8 participants)
(4)
FTE
POSIT
ION
(5)
AMOUNT
$900
$2,000
$250
$4,500
$500
The school is the grant
recipient.
Build your own budget
Budget Game Instructions
1) Build a budget for the Implementation 2 phase of the
CSP Grant.
2) Choose the proper form to build your budget on. You
will be applying for the Implementation 2 phase of the
grant. (Use the Forms Chart for assistance).
3) In the envelope your team has been given, sort out the
allowable and unallowable expenses. Hint: Use
Handout A for assistance.
4) Tape the allowable expenses to the budget.
5) Check your math and make sure your budget adds up
to $75,000.
Multiple incorrect and Several Correct Answers.
I. Start-up Costs (Three Months Prior to School Opening, One-Time):
Category
Facilities
Maintenance
Facilities
Maintenance
Facilities
Maintenance
Facilities
Maintenance
Insurance
Rent
Salaries
Utilities
Start-up Cost Description (Three Months Prior to
School Opening, One-Time)
Clean building in the three months prior to school
opening.
Change-out locks on all access areas prior to school
opening.
One-time pest-control service prior to school opening.
Install safety-lighting prior to school opening to ensure
lighting during power outages.
Property, officers and directors liability, fidelity bond,
commercial liability, and employee liability insurance
prepaid for up to one year.
Mortgage, lease, or rent payments are allowed up to
three months prior to the school opening.
· Essential staff only (Principal and one
designated staff member).
· Cannot fund once school starts (First Day of
Classes).
Phone, electric, trash disposal, and water.
Documentation
Planning* Implementation
Invoice with vendor name, description
of work performed, dates completed.
Invoice with vendor name, description
of work performed, dates completed.
Invoice with vendor name, description
of work performed, dates completed.
Invoice with vendor name, description
of work performed, dates completed.
Insurance policy with clear effective
date in the immediate three months
prior to school opening.
Clear lease contract with effective
dates, rent, facility name and address.
X
Employee name, title, activities
funded, length of time, percentage of
time, salary, salary rate.
Utility Statements: Billing periods 3
months prior to school opening.
X
X
X
X
X
X
X
* If school skipped the planning grant phase, this cost may be considered for one-time reimbursement during implementation.
Handout A
II. Allowable Planning and Implementation Expenses (Not tied to school opening):
Category
Classroom
furniture
Description
Desks, chairs, tables, bookshelves, and portable room
dividers for K-12 classrooms, computer laboratory, and
library.
Curriculum
Software applications used in K-12 classrooms.
Curriculum
Textbooks, library books, and instructional software
for K-12.
Education
Technology
Computers, cameras, audio-visual equipment used in
K-12 classrooms or library. Includes installation and
hook-up of technology equipment. Does not include
monthly service fees.
TV’s, DVD players, instructional equipment (ex.
Digital white boards, overhead projectors, computer
projectors, laser pointers, laminators, etc.).
Education
Technology
Equipment
Classroom copiers (less than $300 each) or volume
copier for centralized location.
Evaluation
Design or purchase parent satisfaction instruments,
implement surveys (including mailing costs), analyze
data, and report results.
Standardized student evaluation testing instruments
(paper or electronic).
Evaluation
Documentation
Document item by category, vendor
name, cost, item description(s), date
purchased, and receipts or paid
invoices.
Document item by category, vendor
name, cost, item description(s), date
purchased, and receipts or paid
invoices.
Document item by category, vendor
name, cost, item description(s), date
purchased, and receipts or paid
invoices.
Document item by category, vendor
name, cost, item description(s), date
purchased, and receipts or paid
invoices.
Document item by category, vendor
name, cost, item description(s), date
purchased, and receipts or paid
invoices.
Document item by category, vendor
name, cost, item description(s), date
purchased, and receipts or paid
invoices.
Vendor, test instrument name(s),
date(s) purchased, receipts/paid
invoices, and test processing fees.
Vendor, test instrument name(s),
instrument, date(s) purchased,
Planning
* If school skipped the planning grant phase, this cost may be considered for one-time reimbursement during implementation.
Handout A
Implementation
X
X
X
X
X
X
X
X
Category
Description
Instructional
Supplements
K-12 instructional supplements may include
instructional aides, workbooks, periodicals, and
audio/videotapes.
Outreach
Informational materials to educate community about
the charter school mission, program, services, contacts,
registration process, lottery (if used), and performance
outcomes (after first year).
Informational materials may include brochures,
pamphlets, handbooks, etc.
Radio, print and electronic media development and
distribution costs to inform parents and community
about school registration and educational program or to
recruit leadership/instructional/professional personnel.
Outreach
Professional
Fees
Professional
Media products may include direct mail brochures,
pamphlets, web-sites, or newspaper/radio/television
advertisements.
Legal, Accounting, Auditing, & Consultants
· One time reimbursement for professional fees
as described in budget plan.
· Organizational start-up expenses related to
internal controls, accounting systems,
organizational planning, outreach, and
government board development.
· Start-up legal costs may include negotiations
and charter contract with sponsor and those
associated with establishing the facility.
· Fees related to state-required audits.
Consulting fees to develop educational program (goals
Documentation
receipts/paid invoices.
Document item by category, vendor
name, cost, item description(s), date
purchased, and receipts or paid
invoices.
Dates, locations, materials, consultant
name (if used), and related costs
(printing, professional fees, mailing,
etc.).
Planning
X
X
Document item by media type, media
product(s), media name, and
publication dates (dates
aired/published/or distributed). Paid
invoices and media proof with school
information, and date published.
X
X
Professional invoices/contracts with
vendor name, services provided,
products delivered, date(s) completed,
and cost for each product/service.
X
X*
X
X*
X
Products available for review.
Professional invoices/contracts with
* If school skipped the planning grant phase, this cost may be considered for one-time reimbursement during implementation.
Handout A
Implementation
Category
Fees
Description
and objectives, assessment tools, curriculum) or
organization development (policies or business plan).
Renovations
Federal, state, and local requirements
· Accessibility for ramps, bathrooms, and
entrances (ADA).
Training &
Development
In-service training for staff, administration, and
governing board (not requiring travel).
Training &
Development
Purchase of materials for staff training and
development in-service training.
Travel
Travel, Lodging, and Registration Fees
· Conferences.
· Training/Professional development.
· Governing board training.
· Site visits to other charter schools within
Florida.
School must use most economical travel
arrangements. When reporting mileage for travel
reimbursements, do not submit requests for
gasoline reimbursements.
Documentation
vendor name, services provided,
products delivered, date(s) completed,
and cost for each product/service.
Products available for review.
Document legal requirements.
Vendor name, renovations completed,
cost, completion date, receipts or paid
invoices.
Training agenda, provider name,
date(s), participants, titles, training
materials.
Vendor name, curriculum name,
training materials, date purchased,
receipts, in-service training dates,
participant names, staff member
conducting training.
Agenda or course syllabus.
Registration confirmation or receipts
with participant name(s) and position
titles.
Planning
X
X
X
X
X
X
X
Receipts for lodging, airfare/mileage,
auto rental and gas, and taxis. Per
diem for meals not provided during
event (no receipt required, document
with agenda).
* If school skipped the planning grant phase, this cost may be considered for one-time reimbursement during implementation.
Handout A
Implementation
III. Unallowable Expenses:
Category
Activities
Apparel
Association Fees
Communications
Construction
Food
Furniture
Incentives
Lobbying
Playground
Professional Fees
Recruitment
Recurring
Recurring
Recurring
Renovations
Salaries
Signage/Flags
Student
Technology
Travel
CSPG Unallowable Expenses
Field trips, athletic equipment, or athletic uniforms.
Student or staff uniforms/apparel.
Dues/fees for associations or memberships
PA system, telephone, cell phone, walkie-talkie, PDA, or other communications devices/equipment.
Construction for existing or new facility.
Food or beverages.
Cafeteria Furniture
Gift certificates, food or alcoholic beverages, or awards (trophies, certificates, plaques, etc.).
Lobbying or related expenses
Structural playground equipment (fences, swing sets, playscapes or other permanent equipment)
Accounting, auditing, and legal fees not related to organizational start-up and planning.
Placement fees (employment advertising okay).
Rent/leases after first ninety days of planning/operations or after first day of school (whichever occurs first).
Operating expenses and utilities, equipment leases, telephone or cell phone/PDA or walkie-talkie contracts
Insurance, payroll services, management company fees, service contracts, trash disposal, gas/electric/phone/water utilities
Structural (roofing, wall repair, building of new rooms), room additions/renovations, security (fences, security alarms,
cameras), painting, carpeting, landscaping
No salaries or related fringe benefits beyond first three months of planning or first day of instruction (which comes first).
Signs on school property including marquis, directional/safety signage, message boards, flags, or flag poles.
Membership fees, subscriptions, conferences (including instructional)
No electrical installation or modification to room dividers or existing walls except to install computer network cabling.
No food or gasoline.
Other Unallowable expenses (discussed by CSP team on 10/19/09)
Renovations
Federal, state, and local requirements
Document legal requirements.
X
Vendor name, renovations completed,
· Accessibility for ramps, bathrooms
cost, completion date, receipts or paid
(ADA).
invoices.
· Sprinkler systems (fire code).
* If school skipped the planning grant phase, this cost may be considered for one-time reimbursement during implementation.
Handout A
·
Renovations
Renovations
Stipends
Stipends
Training &
Development
Volunteer Training
Stove or refrigerator (school lunch
program).
· Health and safety inspection fees and
related costs (state and local).
Minor renovations limited to compliance with
code for the health and safety of children
including heating/cooling, handicapped
accessibility, electrical or lighting, plumbing, and
safety alarms.
Minor renovations of facilities to an existing
building/facility including extension of utility
lines, water, and electricity.
Curriculum Development: Suggest Contract
Work conducted during evenings, summers,
weekends, or any other period staff member(s)
not otherwise compensated.
Teacher Training /Professional Development
· Evenings, summers, weekends or any
other period staff members not otherwise
compensated.
Tuition and textbook reimbursement for courses
leading to endorsements (but not degree
programs) directly related to improving
classroom instruction to targeted student
populations (ESE, ESL, and Gifted).
Volunteer training.
Document legal requirements.
Vendor name, renovations completed,
cost, completion date, receipts or paid
invoices.
X
Document legal requirements.
Vendor name, renovations completed,
cost, completion date, receipts or paid
invoices.
Date(s) and time(s) worked,
curriculum outline and supporting
materials produced, bidding process if
amount exceeds $5,000.
X
X
X
Training date(s), time(s), syllabus, and X
regular instructional periods.
X
Provider name, dates, syllabus,
participant names, registration,
transcripts.
X
X
Provider name, dates, syllabus,
participant names, registration,
transcripts.
X
X
* If school skipped the planning grant phase, this cost may be considered for one-time reimbursement during implementation.
Handout A