APPENDIX B - FY10 BUDGET FORM AND NARRATIVE FORM INSTRUCTIONS
General Instructions regarding Budget Detail and Narrative Forms
Your UPK budget is in the form of an Excel spread sheet. Its purpose is to provide budgetary information, using a line item or object of expenditure format. All amounts on budget lines must be rounded to whole dollars.
Open the Excel documents entitled "FY10 Budget Form" (there are two versions: one for family child care systems and one for centers, school districts, and independent family child care providers) and "FY10 Narrative Form" and save them to your computer. Rename the files so that they include the name of your program. All amounts on budget lines should be rounded to whole dollars.
Family child care systems must submit a system-level budget for expenditures spent at the system level to support UPK providers and a separate budget for each family child care provider (signed by the provider) listing the funds that the provider will spend on activities of her/his choosing. Each expenditure must only be listed once (either in the system budget or provider budget) and must be listed according to who is responsible for spending the funds.
The budget contains the following columns:
Expenditure Category: This column delineates the specific expenditure categories pre-determined by EEC that reflect program goals and allowable expenditures. Please note that the assessment category includes two subcategories that will automatically sum in the assessment subtotal row (row 3 = row 3a + row 3b).
Proposed Fiscal Year 2010 Expenditures: This column is where proposed expenditures are reported that are allocated to specific categories. This column should auto-sum all of the figures entered to provide a subtotal where indicated and a total grant award amount at the bottom of the spreadsheet. The total amount should not exceed the allocation for the grant.
Expenditure Description: This column includes space for a detailed explanation of how the funds in the Proposed Fiscal Year 2010 Expenditure column will be used. Please be as specific as possible and do not reiterate the definitions that are included in the Expenditure Parameters. Please pay close attention to the level of information that is required.
Additional Detail: This column includes space for an explanation of how proposed expenditures are related to maintaining and improving the quality of the UPK classrooms or family child care homes.
Total Amount Requested: The total amount requested will automatically sum the rows above and may not exceed the allocation for the grant.
Administrative Costs: Program administrative costs must not exceed 8% of the total grant amount. For family child care providers affiliated with a family child care system, total administrative costs (system-level and provider-level) must not exceed 8% of the total grant amount.
Expenditure Description Guidance tab: This column provides definitions, clarification, and examples of appropriate expenditures. Please pay close attention to the information provided here regarding the level of detail required in the Expenditure Description column.
Narrative Form: Programs must describe the following:
- their plan for submitting/entering electronic assessment data;
- spending that duplicates previous year expenditures in select categories;
- program activities that do not target designated UPK classrooms;
- how they are providing access to full-day, full year services for working families, if full-day, full-year hours are not offered directly; and
- for family child care systems, their plan for developing, passing through, and communicating the proposed use of UPK funds with their affiliated family child care providers.
Grant recipients must do the following:
- Maintain separate and auditable records;
- Maintain time and attendance records to support payrolls;
- Maintain time distribution records for salaries and wages of employees that are chargeable to more than one grant program; and
- Administer funds in compliance with relevant federal, state and local laws, regulations and/or policies, including but not limited to 815 CMR 2.00 et. seq.
All funds must be spent and services must be delivered in fiscal year 2010 (July 1, 2009 through June 30, 2010). Grantees must return unexpended funds to EEC within 60 days of the grant's end.
Please note: Recipients who wish to make adjustments to the budget about it is approved by EEC must request the change in advance. Any proposed line item expenditure increase or decrease of more than 10%, or change in programmatic activities, requires approval by EEC. The request must be submitted at least 30 days in advance prior to the proposed change and no later than May 31, 2010.