001Good afternoon. Uh my name is Tammy Michaels and I'm here to walk you through the part three budget schedules. Our first slide we'll discuss is the BS61 program budget summary and support. We'll begin re by reviewing the program budget summary and support and looking at part one. Part one um can be seen at the top of this slide. It displays your entitlement for each fund source and is a summary of the available funding. These amounts um are populated based on your completion of your application designation form or ADC. If you didn't apply for or are ineligible for funding sources, those columns will be grayed out as you can see in this image here and you will not be able to budget funds in those areas. If you selected apply on your own in your ADC,
002you will see the organization's planning amounts. However, if you're a fiscal agent, you'll see the fiscal agents planning amount plus the amount for your SSA members that have designated you as a fiscal agent. To view the uh list of fiscal of members, click on the button in the top right hand corner, the schedule titled view list of SSA members. The list can help you as a fiscal agent to identify who or who has not um completed their ADC. So if you do you have a SSA member who has not applied, you can reach out to them to get them to come in and then those funds can drop in once they've submitted their ADC. So that's why it's crucial for fiscal agents to complete their ADC as soon as possible because then the SSA members
003can pull the fiscal agent from the drop- down list in their ADC. Before you begin budgeting funds, please double check to make sure that the fund sources applied for in the ADC are displayed. If they're not, please reach out to your negotiator right away before working further on the grant. we can get the ADC reopened for you and you can get that corrected. Next, we're going to look at the BS61 part two schedule. So, part two serves as an overview of how your grant funds will be used. In part two, you will enter the dollar amount by class object codes for direct program cost, administrative cost, and indirect cost. These items must align with the organization's needs, campus improvement plan, and district improvement plan. Additionally, budgeted items must be allowable under the authorizing program statutes,
004regulations, rules, and guidelines. Funds are completely budgeted when the line total funds available minus total costs equals zero. So, a few helpful things to remember when you're completing part two is that all expenditures, including the amounts budgeted for items not requiring specific approval, must be budgeted within the appropriate class object code in order to be reimbursed by TEA. Then if you reap or transfer funds as we discussed earlier, those funds will still populate under the original fund source, but you will budget them as you are using them under the program that they are being reaped or transferred to. And this is the only time that you complete the BS61. Once it's saved and completed with no errors, you will have access to the other supporting schedules. And then we're going to move on to the
005next slide and give Nelly Nino from the pack team time to discuss the BS61. Maybe not. I don't think so. I'm sorry. We changed that. We updated that. I think I covered everything. Okay, let's go back one more. Apologies. We're going to move on to the BS6101 payroll cost now that we have the program budget summary completed. Um, this schedule would be pop prep pre-populated based on completing the program budget summary and support schedule that we just reviewed. And although the organization may not have funds um budgeted in the BS60001, you'll still need to open and save them to complete the application. And then I think I got ahead of myself here. Yes, let's talk about the parts one and two that we have up on the screen here. Again, if funds were budgeted, they
006will populate in the part one total payroll cost. Um, in part two, line one, it's for the organization's administrative support staff. You will want to enter the number of positions for each fund source. And then you include all part-time and full-time positions to be charged to the grant. You'll want to use whole numbers regardless of whether the positions are full-time or part-time. And then you'll want to keep documentation locally in regard to time and effort. Now, we're going to look at part B and C. And these are checkboxes, and you don't have to list the number of positions. You'll want to indicate if the positions are for LEA or campus positions. Um, as the applicant, you determine how to classify the positions as professional staff or paraprofessionals. It's all defined locally. And TEA does not
007make those distinctions because organizational codes for personnel and job descriptions are all unique for every district. And then we'll want to talk about payroll costs part three on the next schedule as this is our most frequently negotiated item. First we're going to look at part three line one and this is for schoolwide personnel and it applies to payroll costs for schoolwide campuses. Um, this checkbox for schoolwide personnel covers all personnel at schoolwide campuses. That includes pair professionals, professionals or any staff member. You're not required to check staff under the LEA or campus positions in part two above as the selection covers them all. Again, instructions are in the upper right hand corner of the schedule. They provide detailed step-by-step guidance if needed. Next, we'll talk about part three, line two, and this is for extra
008duty pay. You'll want to check this box to indicate that some or all funds budgeted in payroll will be used for extra duty pay. These costs include pay beyond normal work hours for professional support or support professionals not indicated in part one as determined by local policy. Next, we'll move on to the third and fourth lines. That jumped ahead again. Sorry. Third and fourth lines of part three. Let's talk about part three. Line three for substitutes, extra duty pay, and benefits. Um, these are for public and charter school teachers, which aren't indicated above. You'll want to check this box to indicate that some or all of the funds budgeted in payroll will be used for substitute pay for positions not indicated in part two. So, substitute pay is not to exceed the amount determined by
009local district policy. Pay for substitute teachers is allowable only for public school and open enrollment school teachers. Substitute pay for private nonprofit school teachers is not allowable under any circumstances. And then here are a few allowable examples. You want to use it for replacing grant funded teachers in the classroom who are absent. can use it for allowing teachers to participate in grant-f funed professional development activities and or allowing teachers to participate in grant-f funed planning activities. And then our final section in here is line four for stipens. You'll want to check this box to indicate that some or all of the funds budgeted in payroll will be used as stipens. And again, this is determined by local policy. And then the final step in payroll cost is to check the confirmation of payroll requirements box
010at the very bottom of the page. And this confirms compliance and assurances that positions are in alignment with the grant program. Next, we'll move on to the BS6201 professional and contracted services schedule. Again, if funds were budgeted in the BS60001, they will show up here and populated in the source of funds column. Again, if there are no funds populated, um you'll just want to save the schedule and move on to the next one. Note that in this schedule, funds will automatically populate in the remaining costs that do not require specific approval line. This schedule is used to budget professional services, consulting services, and contracted services. Costs that require specific approval must be itemized. And to itemize these costs, there are two lines in part one of the schedule. The first line that requires specific approval
011is line one for rental or lease of buildings, space in buildings, or land. Um, this does not include short-term rental of meeting space for a conference or workshop or training. It does include rent for office space for grant funded staff member for the full grant period. The second line in which to document costs that require specific approval is line two, professional and consulting services. If you are unsure if items require specific approval, please refer to the budgeting cost guidance handbook. And then note that if funds are itemized in lines one or two, any amount remaining, any funding amount remaining will automatically populate under the remaining costs that do not require specific approval. Now, we're going to talk about um remaining costs that do not require specific approval. Um these costs are listed in again, we're
012going to reference that budgeting cost guidance handbook, pages 10 through 11 are an ex excellent resource. And then you'll also want to look at your local policies and bid processes to help make this determination whether to budget in here or not. So, examples of remaining 6,200 cost include test scoring, staff and student tuition, maintenance of equipment, and utilities. Again, if funds weren't budgeted in this schedule at all, just need to save it and complete it. Um, we will not have a schedule the BS6300. there is not one because supplies and materials do not require specific approval. Um, you will only budget supplies and materials in the BS61 program budget summary and support. Um, and then something to note this year that your uh, school system may see an increase in supplies and materials with the
013new Edgar rules um, with an increase in capital capital outlay from 5,000 to 10,000, we may be seeing a lot more items and supplies and materials. Now we're going to move on to our next um support schedule which is the BS6401 other operating costs. And then again if funds were budgeted in the BS60001 for other operating costs, these funds will automatically populate in the line remaining costs that do not require specific approval. And we will discuss remaining costs in this uh next slide. However, we're going to discuss itemized cost here. So, we have items that require specific approval in lines 1 through 7. All activities requested to support the grant program must be allowed under the authorizing program statutes, regulations, rules, and align with the DIP or CIP. So activities budgeted in lines 1 through
0147 require specific approval. But note that this process has changed as the organization will keep the documentation locally and no longer submit these forms unless requested for auditing and monitoring purposes. There are justification forms available for outofstate travel, educational field trips and travel costs for officials. And you can find those forms in the link here. Forms for prior approval, disclosure, and justification. Remember, you don't have to submit these forms as you did in the past. Just complete the forms and store them appropriately. Um, again, forms maintained locally must be provided to auditors and monitors upon request. Now, we're going to move into the next slide to discuss um 6,400 cost um that do not require specific approval. And as you can see, I have it circled here to point it out. Um we want to
015keep in mind to identify if a cost does not require specific approval, we're going to reference that budgeting cost guidance handbook. Pages 13 and 14 are extremely handy on identifying if it does or does not require specific approval. Um items that we frequently see uh budgeted and remaining cost are instate travel for employees, publication and printing cost and many other items. And this can cause some confusion with that instate travel because there is a line for out ofstate travel. If you're new, you think, "Oh, there should be a line for instate travel." However, there isn't one with this. It does belong in remaining 6,400 costs. Um, see, so our next schedule is debt services. Uh, the debt services schedule allow organizations to budget funds for uh two activities in the grant. These are subscriptionbased information
016technology arrangements or speedas and debt services. Speedas are for leases that are greater than 12 months and capital lease purchase must cover at least two grant periods. And then please note that we're frequently negotiating items in the speeda section as they are for only a 12-month period. costs are only considered speedas if they extend past that 12 month period and we highly recommend reviewing the universal aa on speedas released by tea for further guidance and you may find a link to the universal aratas under the grant opportunities page. Okay, in this slide, um, we're going to discuss part one of the speedas. Subscriptions are for more than 12 months as we mentioned and less than 5 years. In line one, enter the amount of the speeda being charged to the grant for the grant period
017only. In line two, enter the amount charged in interest for the grant period only. And then we'll f we'll discuss uh the full lifespan of the speeda in part two. So again part one is for the grant period and then let's look at our next slide and then we're still going to be focusing on that part one but we're going to talk about capital lease liability cost here. Capital lease liabilities um are usually a two to three-year agreement where the purchase could not be completed in a single year and the contracts the contract dates must include the current school year. Costs must align with the grant program, be allowable and be addressed in the CNA and district assessment. For more guidance on these cost, please review the instructions in the upper right hand corner of
018the schedule. Okay, I'm going to back up just a tiny bit. Somehow keep skipping over these. So, we're going to talk about the capital lease liability in part one a little bit more. This is line three where we identify the capital lease principle being charged for the grant period only. And then in line four, we do the capital lease interest being charged for the grant period only. Then in part two, if there are funds budgeted for speedas, we're jumping back and forth a little bit here. We'll budget the entire cost of the speeda under the description of that speeda under subscription cost line and then we'll complete the following in that area. Describe the speeda and then state the fund source the item is being charged to. Enter the entire subscription cost for the full
019length of the agreement and then document the entire contract period. And then in part three, we're jumping back to capital lease liability. If funds are budgeted for capital lease liability, we'll budget the entire cost of the pro under the property value line and complete the following. We'll describe the property and document the fund source the item is being budgeted under. We'll enter the entire cost of the property for the full length of the agreement. and then we'll document the entire contract period. Now we'll move on to our final schedule which is the capital outlay schedule. Excuse me. Okay. So as we mentioned earlier with the increase of supplies and materials um that we anticipate we had discussed Edgar has been updated to reflect the new capital outlay threshold of $10,000. Um so the Edgar rule
020states that a single unit with a cost of$10,000 or more must be capitalized. However, if your organization has a more restrictive capital out capitalization threshold, then you want to use the dollar amount that is more restrictive. Some districts have a capitalization level of only $500. So therefore, anything that is $500 or more per unit needs to be placed in the 6601. Um, when budgeting, make sure your items are in alignment with your local and federal policies as to how you capitalize. Capitalized items should be identified at your local level for the campuses and eligible students documented on the CNA or DIP and or DIP. And this is a reminder that unusual costs may require pre-authorization in writing. Even if the application is improved and the district has received its NOGA, negotiators won't return the grant
021to remove an item if it is for unusual cost. It's the organization's responsibility to submit the documentation to TEA and must request this um in a timely manner before you uh submit the items. Okay, now that we have that overview completed, um we'll go more into the details. If funds were budgeted for capital outlay in the BS61 program budget summary and support, these funds will automatically populate in part one line three for furniture, equipment, vehicles, or software cost um for items in part two. If needed, the organization will need to move funds to itemize costs in lines one for library books and media and or into line two for additions, improvement, modifications, or capital assets. Funds budgeted into these two lines will automatically be deducted from funds in line three. And now let's discuss part
022two for furniture, equipment, vehicles, or software. If funds were budgeted for capital outline outlay and were not using parts outlines one and two as discussed, you will need to include a generic description of the equipment, the funding source, and the number of units. Also include a description of how it will be used to accomplish the goals of the program. So this is a very uh common negotiation with that we send back to the districts. Um, oftentimes we're seeing brand names in in these lines. Uh, we want to use a generic description. So, we have an example of using iPad. Instead, we'd like to use a language tablet because if you have a tablet and you're not buying the brand name iPad, it can be audit finding. So, pay very close attention to how you describe
023it. Um, and don't use the generic or do use a generic name, not the brand name. So, an example of a well doumented capital capitalized item for title 4 a funds is a vape is vape detector equipment and the purpose is to improve school conditions for student learning and maintain a safe and healthy environment. This language uses generic names and it aligns the purchase by using allowable activity language pulled from the program guidelines.