Oregon Head Start Prekindergarten Program
2011-2012
Continuation Application

BUDGET INSTRUCTIONS AND FORMS

PART A:2011-2012 GRANT APPLICATION

Cover Sheet

Budget Year 1 and Year 2*(line item budget and narrative)

Expenditure Report

Interest on State Funds

PART B:QUARTERLY DRAWDOWN ESTIMATE FORM

PART C:NEGOTIATED INDIRECT COST RATE AGREEMENT

PART D: COST ALLOCATION PLAN/COST SHARING AGREEMENT

PART E: REQUEST FOR TRAINING FUND WAIVER

Budget and Expenditure Form Due Dates
Year 1 Budget / August 26, 2011
Year 1 Expenditure Report / August 26, 2012
Year 2 / *TBD

It is a policy of the State Board of Education and a priority of the Oregon Department of Education that there will be no discrimination or harassment on the grounds of race, color, sex, marital status, religion, national origin, age, sexual orientation or disability in any educational programs, activities or employment. Persons having questions about equal opportunity and nondiscrimination should contact the State Superintendent of Public Instruction at the Oregon Department of Education, 255 Capitol Street NE, Salem, Oregon 97310; phone 503-947-5740; or fax 503-378-4722.

Oregon Head Start Prekindergarten Program

Continuation Application

PART A: INSTRUCTIONS FOR BUDGET WORKBOOK 11-13

2011-2012 Grant Application

Due August 26, 2011

Please Note: Continuation Grants for the 2011-2013 Biennium will be made on a yearly basis. Please submit 2011-2012 information by Aug. 26, 2011.

Cover Sheet:

Only enter items marked in white; the other items are linked in Excel and will be filled in as you complete entries on the sheets called Budget Year 1 and Budget Year 2*. Double click in the cell to enter information.

In the upper left corner box insert the program name and the Oregon Department of Education Institution Identification Number.

In “Number of Child Slots”, applicants should enter the number of slotsfunded by each source listed. Programs should only enter a number for “Jointly Funded State/Federal Slots” if they have an agreement with RX and ODE to combine state and federal funds to support full-day slots. If the total numbers of slots are different from current service numbers, please contact your ODE Specialist to explain.

The amounts for each Category Object Class under “Total Budget Year 1” are calculated from the Line Item Budget & Narrative forms in the Budget-Expenditure Reporting file.

Cover Sheet Year 1: The amounts enteredin the column “Estimated Budgeted Year 2” should reflect the program’s estimated costs for each Category Object Class. Cover Sheet Year 2 of the biennium: The amounts entered in the column “Total Expenditures Year 1” will reflect actual expenditures from year 1.

“Percent of Total Budget”for Administration and Training is calculated as a percentage of the OHS PreK grant allocated by the Grantee for each year of the biennium.

The cover sheet must be signed and dated by all authorized individuals as listed.

Budget-Expenditure Reporting file - Budget Year One and Budget Year Two*

The following guidance applies to sheets labeled Budget Year 1 and Budget Year 2* in the Budget Workbook. At the beginning of the 2011-2012 year, only the Budget Year 1 sheet needs to be completed.

The line items (rows) on this form are organized into the same budget categories as in the Object Class Categories on the Cover Sheet(page 1) of the application. Enter costs under Administration, Training and Technical Assistance, and Direct Services costs as they apply to your budget. Budget categories include:

2-OHS PreK 11-12 Budget Workbook InstructionsPage 1 of 12

(a) Salaries

(b) Fringe Benefits

(c) Travel

(d) Equipment

(e) Supplies

(f) Contractual

(g) Other Property Services

(h) Other Purchased Services

(i) Total Direct Charges

(j) Indirect Charges

2-OHS PreK 11-12 Budget Workbook InstructionsPage 1 of 12

Administrative Costs

Enter the cost for Administration in the first column. Administrative Cost Limit: OR HS PreK implements federal Head Start Performance Standards and guidelines to ensure comparable, quality programming and to promote cost effectiveness as directed by ORS 326.620. In order to maintain comparability with federal Head Start, Grantees may apply for a waiver to allow administrative costs to exceed 15%, up to 18.75%.

NOTE: Any portion of an OR HS PreK grant used as Non-Federal Share for a federal Head Start grant, must meet the federal requirement that administrative costs for that portion do not exceed 15%.

Training and Technical Assistance Costs

Enter the budgeted costs for Training and Technical Assistance in the second column. Programs are expected to attend the Oregon Head Start Association meetings. Each dues-paying agency is entitled to send five voting members to the meeting: one director, two staff, and two parents. State meeting expenses can be budgeted as part of the 2.5% training.

Direct Services Costs

Enter the budgeted cost for Direct Services (Program Operations) in the third column.

Federal Funding

Identify and enter Federal Head Start (not EHS) funding sources in the fifth column.

Other Funding

Enter other cash funding amounts used to support Head Start services in the sixth column. Use a footnote to identify the sources, such as USDA, child care payments/reimbursements or private pay student tuitions.

FTE

Enter total annual FTE (all funding sources). Calculate by totaling annual employee hours for the personnel category and divide by 2080.

  1. Salaries – enter annual salaries for the positions listed and FTE (agency employees only – all other salaries should be entered under F. or H.)

Child Health & Developmental Services

  • Include program managers, supervisors and experts in child development, health, mental health, nutrition, and disabilities services. Include home-based and family child care supervisors.
  • Include all teachers, including infant and toddler teachers.
  • Include family child care staff, if they are agency employees. If providers are not agency employees, enter costs under F. Contractual – Family Child Care or H. Other Purchased Services – Child Services Consultant.
  • Include nurses, health services aides, speech therapist, mental health staff and other health services personnel.
  • Include nutritionists, cooks and other food services staff.
  • Include any personnel that provide services to children that cannot be reported in any other category.

Family & Community Services

  • Include program managers, coordinators, supervisors, and content experts in parent involvement, social services, volunteer coordination, or other family and community partnership activities.
  • Include social workers, family service workers, social services aides, parent involvement aides, and other family and community partnerships staff.

Administrative

  • Include executive directors, Head Start or Early Head Start directors, deputy or assistant directors, and other administrators.
  • Include staff responsible for coordinating staff development and training. (Note: Report any salaries paid by T&TA funds in the Training Column. Programs must request a waiver from their ODE specialist to use T&TA funds for salaries.)
  • Enter budgeted salaries for all clerical staff
  • Enter budgeted salaries for all fiscal staff
  • Enter budgeted salaries for all other program design personnel

Note: Grantees must inform their OPK Specialist when a key management position changes. Key Management positions include Executive Director, Head Start Program Director, Human Resources Manager, and Fiscal Manager, and web security officers.

Remember that non-authorized access to a fiscal system (EGMS) is a serious offence. Namesand Passwords are user specific and should not be shared. Do not log-into EGMS using another person’s name and password.

  1. Fringe Benefits
  • Enter social security, health/dental, retirement and all other fringe benefits.
  1. Travel
  • Enter the total costs of staff travel outside the grantee service area for employees of the project, including per diem expenses. Do not include costs for consultant travel, or local transportation. In the description, limit the detail to a list of events (meetings, conferences, trainings) and the locations where they occurred.
  • Enter the total costs of staff travel within the grantee service area for meetings and trainings. In the description, limit the detail to a list of the events attended and the location.
  1. Equipment – Equipment is defined as an article of tangible, non expendable, personal property having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. List the specific equipment purchased in the space provided.
  • Include all office equipment over $5000.
  • Include all equipment over $5,000 used for classrooms, group settings for infants and toddlers, family child care settings, playgrounds, home-based programs, and family and community partnerships.
  • Include all vehicle purchases over $5,000 and provide make, model, year, and a description of what the vehicle will be used for.
  • Include the cost of all new construction anda brief description of the purpose.
  • Include the cost of all major renovations and a brief description of the purpose.
  • Include acquisition of buildings and/or modular units and a brief description of the purpose. Buildings or modular units purchased with state funds MUST be pre-approved.
  1. Supplies- Supplies are defined as tangible units costing under $5,000. Provide a brief description of the types of supplies purchased.
  • Include costs for all office supplies
  • Include costs for all supplies used in Child and Family services
  • Include costs for all supplies used in Food Services
  • Include costs for all other supplies
  1. Contractual – Provide a brief description of agencies and companies who provide contracted services which require special expertise, professional training and services that your agency does not have the facilities or resources to provide.Costs for service contracts should be listed in the following categories.
  • Include costs for contractual administrative services performed to assist management in the general operation of the program.
  • Include costs for health and disability services provided under contract to assist students and their families in solving mental and physical problems.
  • Include costs for food service related contracts.
  • Include costs for contracted services related to child transportation.
  • Include costs for contracted services related to training and technical assistance.
  • Include costs for contracted services related to family child care. Include contracts with umbrella organizations.
  • Include costs for all other contracts not listed above and provide a brief description of each.
  1. Property Services
  • Include cost of depreciation/Use Allowance
  • Include costs for rent or lease of facilities to operate Oregon Head Start programs
  • Include mortgage costs of facilities used to operate Oregon Head Start programs
  • Include costs for Utilities and Telephone – (Electricity, fuel, water/sewage, garbage)
  • Include costs for Building and Child Liability Insurance (liability, vehicle, bonding, classrooms, board of directors and pupil insurance)
  • Include costs for building maintenance and repair (non-contracted services that provide building repairs, maintenance of heating and cooling systems, landscape, janitorial, office machines, etc.)
  1. Other Purchases - Costs incurred from another person, company or agency that is not under contract. Provide a brief description of thepurchaseand what special expertise, professional training facility, resource and/or service it providesthat your agency is otherwise not able to provide.
  • Include costs for any child health service not provided for under contract.
  • Include costs for fuel, parts and maintenance costs for student transportation.
  1. Total Direct Charges will calculate based on your entries
  1. If your agency charges indirect costs, please enter the total indirect amounts for Administrative, Training and Direct costs.

EXPENDITURE REPORT

There are 3 forms for expenditure reporting, Expenditures Year 1, Expenditures Yr 2 Qtr. 2, and Final Expenditures Year 2. Descriptions entered for each line item on your budget forms will auto fill on the appropriate expenditure forms (no need to re-enter).

Expenditure reports for 2011-2012 year will be due on August 26, 2012. Enter actual expenditures for each line item by Administrative, Training and Technical Services, and Direct Services. The totals for each line item (row) and cost category (column) will calculate automatically. As you enter expenditures the percent of admin and training will be calculated at the bottom of the form allowing you to monitor the maximum allowed 15% for admin and minimum 2.5% for training.

A third expenditure report is required for Year 2*, Quarter 2 to assure budgeted expenditures are on track for the end of the biennium. Enter expenditures as instructed for Year 1 and Year 2* reports.

INTEREST ON STATE FUNDS

The Advance Payment Certification form, item B states, “the requestor shall retain interest earned on state awarded funds and use it to provide work in accordance with the approved ODE Head Start Prekindergarten Program Continuation Grant Budget and signed assurance. The Sub-grantee shall separately track how the interest earned is spent.

The sheet named Interest on State Funds is the form used to report any earned interest and how those earnings are spent on the program. Enter the fiscal year and the interest earned in the cells at the top of the report. Enter expenditures made with earned interest for each line item as appropriate. Enter descriptions if applicable.

Part B: QUARTERLY DRAW-DOWN ESTIMATE

Please provide an updated Quarterly Draw-Down Estimate reflecting the full funding awarded for the 2011-2012 program year.

The Oregon Department of Education must request Oregon Prekindergarten funding from the Department of Administrative Services on a quarterly basis. This form is used by ODE staff to determine the amount of money needed to cover the claims made each quarter. It is also used to monitor expected expenditures compared to actual requests for funds.

For each quarter, please estimate the amount of funds your program will claim through the Electronic Grants Management System (EGMS). Amounts should be based on how much the program will claim in a quarter, not necessarily when the amounts were (or will be) spent. For instance:

  • The program may incur an expense in the third quarter but not actually request the funds to cover that expense until the fourth quarter. Those funds should be included in the fourth quarter estimate.
  • The program may be making an advance claim for funds to be used in the sixth quarter. If the claim will be made in the fifth quarter, those funds should be included in the fifth quarter estimate.

QUARTERLY DRAW-DOWN ESTIMATE

Grantee Name______

Sub-grant Recipient Name______

Sub-grant Number______Biennial Funding Award______

PROJECTED CASH DRAW DOWN 2011-2012:

1st Quarter ______

2nd Quarter ______

3rd Quarter______

4th Quarter______

First Year Total______

ESTIMATED CASH DRAW DOWN FOR 2012-2013 (assume same funding level)

1st Quarter ______

2nd Quarter ______

3rd Quarter______

4th Quarter______

Second Year Total______

Method used for claiming Electronic Grants Management System funds:
[ ]Reimbursement[ ]Advance payment[ ]Combination*

Programs must complete the Advanced Draw Paperwork and be approved in order to receive advance payments or combination advance/reimbursement payments.

 A combination exists when programs begin with an advance request for funding and then change toreimbursement tocomplete the biennial funding requests.

PART C: INDIRECT COST RATE

If no indirect costs are requested, enter zero in the space provided at the bottom of Budget Year 1 and/or Year 2.

If the grantee is claiming indirect costs, please describe the rate being charged and how that rate is determined.

The indirect rate being charged is ______%

______This rate has been negotiated with the Oregon Department of Education

______This rate is based on the rate negotiated with the following funding source:

If the grantee wishes to apply for an Oregon Department of Education Indirect Cost Rate, please contact your ODE grantee specialist.

PART D: COST ALLOCATION PLAN/COST SHARING AGREEMENT

Grantees that are administering multiple funded programs must include a copy of their programmatic cost allocation plan or cost sharing agreement that reflects the service delivery model and how costs are equitably distributed among all funding sources. Refer to Informational Memorandum #ACYF-HS-01-06, “Financial Management,” dated March 8, 2001, for more cost allocation approaches. The IM and other cost allocation information can be found at the following links:

A separate cost allocation plan is not required if:

  • The grantee uses only Oregon Prekindergarten funding to provide Oregon Head Start Prekindergarten services;
  • The grantee blends Oregon Prekindergarten and Region X Office of Head Start funding AND the following conditions are met:
  • The grantee’s state and federal award and budget forms clearly identify the number of children being served through each funding source.
  • The funds from each source are reflected on the appropriate state and federal budget forms.
  • The funds are used to cover the costs of only those services that meet all the requisite federal and state regulations for Head Start.

PART E: REQUEST FOR TRAINING FUND WAIVER

Grantees are required to use 2.5% of their state grant as training funds. Grantees may request a waiver to use part of the state training funds for staff salaries and fringe for an employee whose job responsibilities include
  • program training; or,
  • substituting for other staff in order for those staff to receive training.
The amount of training funds used for staff salaries and fringe may not exceed a total of 1.5% of the state-funded OHS PreK grant.
If the program requests to use training funds for employee salaries and fringe, this form should be completed and submitted with the program budget.

1.Grantee Name: ______

2.Total state grant = $______