STEP 4: DRAFT AN EXPENSE BUDGET
Based upon the SEL implementation strategies you identified in Step 2 and the analysis
conducted in Step 3, you will now utilize a spreadsheet to develop a multi-year budget.
Initially, you are encouraged to develop at least a two year budget. It is advised that a draft six
year budget be developed, which will enable a focus on long term sustainability. Granted, the
further out you budget, the less reliable is the plan, but the exercise of developing a six year
budget plan will ensure that the planning team is thinking long term. In addition, planning
teams will want to make sure that they are budgeting for full implementation, particularly
when school implementation is phased in over a span of years. During Step 4, you will only be
completing the expense/operating budget on the spreadsheet (Lines 2-20). Funding sources will
be addressed in Step 5. Estimated Time for Step 4: 2-8 Hours
Input your budget projections into the SEL Planning Tool Spreadsheet
Click here to download a copy of the SEL Budget Planning Tool.
Row 2
School Years: Fill in the years you are planning into row 2, cells B-G. For example, if your first
year of implementation is 2016-17, type 2016-17 in cell B2, 2017-18 in cell C2, etc. (The
spreadsheet will automatically copy these years into rows 8 and 25 of the spreadsheet.)
Rows 3-5
Implementation Data: Based on the strategies you developed, indicate number of schools on
row 3 that will be implementing SEL. For example, if 10 schools are entering implementation
each year, cell B3 would be 10, cell B4 would be 20, etc. Another example: If all 50 schools are
implementing together but deepening and expanding each year, every cell in row 3 would
contain 50. Fill in Rows 4 - 5 the same way.
Row 6
Number of SEL Specialists: SEL Specialists are professional developers and/or coaches who are
in the SEL department and part of the SEL budget. If instructional coaches are responsible for
providing SEL professional development or coaching, and are paid through the SEL budget, they
would be included, but if they are paid through another budget, they would not. For example,
if in year 1, there are two SEL Specialists, and each year thereafter, you add a half time SEL
Specialists, cell B6 would be 2, B7 would be 2.5, B8 would be 3, etc.
Rows 9-12
Salary and Benefits: The cells in these rows contain the total projected salary and benefits for
each position. For example, if the total salary and benefits for a single SEL Specialist is $70,000,
and in Year 1 you have two specialists, cell B10 would be $140,000. Similarly, if the salary and
benefits for an administrative assistant is $40,000, and you have a half time administrative
assistant for all six years, then all cells in row 12 would have $20,000. Those skilled with
spreadsheets, might want to use a formula to include a cost of living adjustment (COLA) if that
is projected in your district.
Row 13
Professional Development: Put in the total cost for hourly pay or stipends for teachers who
attend professional development. Also, if applicable, add in the cost for substitutes to release
teachers for professional development. Again, if you are anticipating an increase in hourly pay
or substitute pay over the years
Systemic SEL: Tool to Plan for Financial Sustainability
Step 4: Draft An Expense Budget
Step 4: Draft an Expense Budget p.2
Row 14
Consultants: Include the cost for any consultants or contracts. Consider whether there is an
outside provider for professional development, facilitation, communications/media, grant
writer, or training from an evidence-based program provider.
Row 15
Program Evaluation: Often districts include the costs of a program evaluator, either an
employee of the district or an outside consultant.
Row 16
Travel: This row should include any projected costs for transportation for SEL staff and
teachers to drive to school sites, attend conferences, trainings, etc. In addition, many districts
send teams to visit other districts and model programs.
Row 17
Evidence Based Programs & Other Curriculum Resources: These are the costs of classroom
materials for teachers and students. If professional development by the program provider is
included in the same purchase, include that cost here. If it is separate, include it on row 14.
Row 18
Supplies/Materials/Equipment (Row 18): This is generally to support the work of SEL staff,
and includes copying, computers, software, books, and basic supplies.
Rows 19-20 Other Categories: Include any other costs on these lines. Type in the description of the costs
in column A and then the projected costs into columns B-G. (Note that some cells in the
spreadsheet are protected so that a user won’t mistakenly change a formula. Should you need
additional rows for more categories, unprotect the spreadsheet and specific cells and be sure
to check formulas in green highlighted rows .)
Analyze, Discuss, and Adjust
Look at the total annual operating costs, per school costs, and per student costs.
1. Are there any surprises?
2. Review each of your strategies developed in steps 2 and 3 against your budget. Discuss how the costs
for each strategy will change over the six years. Did you cover the costs for each strategy. Feel free to
change the strategy if you find it is not affordable. Be sure to note that if you add, modify, or
eliminate a strategy, that you go back and change those on Steps 2 and 3.
3. Are these amounts in the range of what you projected? Are they higher or lower?
4. As you look at per school and per student costs, consider:

What is the level of SEL depth and dosage for each school, teacher, and student? Is there a way
to increase the depth and dosage without altering the cost?

Does your implementation phasing still make sense? Are there any implications for speeding
up implementation (ie more schools per year) to have a quicker, broader impact, or slowing it
down to have a deeper impact? Consider that lengthening the time it takes to implement at
all schools may increase sustainability risk regarding leadership transitions; local, state, or
federal budget reductions; or policy changes. On the other hand, a fast broad implementation
of SEL with limited depth may not be effective, yield solid outcomes, or build a strong
constituency in support of SEL.
Systemic SEL: Tool to Plan for Financial Sustainability
Step 4: Draft An Expense Budget
Step 4: Draft an Expense Budget p.3

5.
If you are developing a multi-year budget, is there a year when the total cost, per school, or
per student costs begin to fall. Discuss what is happening at that “point of inflection”?
If your implementation plan is similar to any of the Case Study Districts (Austin, Chicago, Washoe, or
Wheaton Warrenville), go to that district’s case study page and develop a cost model based upon the
implementation plan you have developed. Compare your annual operational costs and per student
costs with the model you have developed. As you analyze this, consider any changes you want to
make to your implementation plan/strategies and note them on Steps 2 or 3 and on your spreadsheet.
Proceed to Step 5: Identify Funding Strategies and Sources
Systemic SEL: Tool to Plan for Financial Sustainability
Step 4: Draft An Expense Budget