1. 21st Century Budgeting
Vic Jaras, 21st Century CCLC Before & After School, Iowa Department of Education
Melissa Knepp, OST Programs Assistant Manager, Davenport Community Schools

2. Our Session: Budgeting in 21CCLC Programs
State Level- Vic Jaras will address budgeting and will talk about spending 100 percent of your annual grant award, adjusting line items and making transfers in your budget, as well as how and when to apply for an amendment, and budget deadlines.
Grantee Level-Melissa Knepp will address budgeting from a grantee-level and provide a district perspective on effective budgeting.

3. Budget Deadlines:
State Fiscal Year- this ends on June 30th of each year
Aug 15th of each year is the DEADLINE for turning in your claims for the previous fiscal year.
Federal Grant Year- ends on September 30th of each year
You will turn in expenses for July, August and September in October.
Quarterly Expenses are turned in the month after the quarter ends. Q1- October, Q2- January, Q3-April, Q4 in July (but we allow until Aug 15th due to summer)

4. Spending 100% of your annual grant award:
It is very important to spend all of your annual grant award
Carryover requests are not a substitute for not managing your budget
You should have MONTHLY budget meetings to review your total award minus your previous expenses and plan on how you will spend the remainder.
Determine if a particular budget category will not be fully spent
Develop a PLAN to budget for additional services for students early in the grant year in case you have unanticipated funds from an unspent category.
It is the program’s responsibility to manage your local budget

5. Mark your Calendar- Use a Timeline:

6. Mark your Calendar- Use a Timeline:

7. Mark your Calendar- Use a Timeline:
Your unapproved line item transfers might be reversed. Make sure you have State approval for any changes.

8. Federal Guidelines:
A State and a sub-grantee shall keep records that fully show:
(a) The amount of funds under the grant or sub-grant;
(b) How the State or sub-grantee uses the funds;
(c) The total cost of the project;
(d) The share of that cost provided from other sources; and
(e) Other records to facilitate an effective audit.
(Approved by the Office of Management and Budget under control number )
(Authority: 20 U.S.C. 1232f)

9. State monitoring of program budgets:
This is part of how Iowa conducts ongoing Risk Assessment of all grantees
Grant awards are posted on the IDOE website

10. State monitoring of program budgets:
Every Year, I report on HOW MANY CHILDREN are being served by the 21st Century Community Learning Centers program.
Every year, I report how much federal funding each grantee receives.
I keep a spreadsheet on EVERY grantee in addition to the Cohort budget spreadsheet.
I have hard copy files on EVERY grantee and records of site visits in both hard copy and electronic form.
Because almost every week, there is a question
about our program or a grantee.

11. Example Budget 1: 2nd Quarter
BUDGET CATEGORY
PLANNED EXPENSE
ACTUAL EXPENSE
PERSONNEL
$99,834.00
$99,
CONSUMABLE SUPPLY / MATERIALS
$18,345.45
$11, ,000
TRANSPORTATION
$01,845.00
$ 1,
PROFESSIONAL DEVELOPMENT
$11,372.00
$ 5, ,150
This budget has $12, UNEXPENDED
Can the grantee spend the unexpended amount in the next quarter? YES

12. Example Budget 2: 4th Quarter
BUDGET CATEGORY
PLANNED EXPENSE
ACTUAL EXPENSE
PERSONNEL
$89,834.00
$69, ,000
CONSUMABLE SUPPLY / MATERIALS
$12,345.45
$10, ,000
TRANSPORTATION
$01,845.00
$ 1,
PROFESSIONAL DEVELOPMENT
$ 5,372.00
$ 1, ,000
This budget has $26, UNEXPENDED
Can the grantee spend the unexpended amount in the next quarter? NO- this budget ends the grant year.

13. Budget Solutions:
Professional Development: No less than 5% of each site’s total budget must be reserved by the grantee for training, staff development, and technical assistance.
Professional Development needs to be consistent, with spending 5% each year – some federal grants require as much as 25% to be spent on professional development because investing in your staff will help you to have a better program.
.. WHAT CAN YOU DO ABOUT EXPENDING PD DOLLARS?

14. Priorities for Professional Development:
 Local PD- to comply with Iowa law, DE rules, DHS licensing or other district obligation for your programs.
State Activities- Workshops and Conferences facilitated by the Iowa Afterschool Alliance
Other targeted in-state professional development aligned with your student needs
Online Professional Development
Out of State PD. Any out of state PD must be approved in advance for reimbursement (this is done via to

15. Read your Grant Agreements:
FYI-This language is in EVERY grant agreement.   The SEA is responsible to provide state activities for grantees to help them.  The grantees are responsible to participate in these state activities.
PERFORMANCE MONITORING STRATEGY
Annual Review of Grantee.  Online data system reports in USDOE data system, Internal Evaluation submitted to IDOE, External State Evaluation, Best Practice Site Visits, Dept of Education Site Visits, Budget submissions, End of Year Online Report, Monthly Webinars, participation in IDOE PD workshops and conferences and committees.
participation in IDOE PD workshops and conferences and committees.

16. MORE IDEAS:
Consult with the building principal about joint professional development if you bring in a trainer for a targeted area like literacy or behavior
You can purchase targeted online courses
You can purchase books, videos, DVD’s or other materials from a professional development company, trainer or author and provide them to staff and hold a book talk, meeting to explore applying these methods in your program
Contact the Iowa Afterschool Alliance for help with PD

17. Buy a Book: $34.95 per copy x 20 copies= $699
Involve students periodically in games that allow them to play with terms.
 Pictionary
 “Oops” (formerly known as “Bang”)
 Upset the fruit basket
 Memory
 Jeopardy (vocab words are on the board, players make up a question to define)
 Charades
 Name that Category ($100,000 Pyramid)
 Password
 Talk a Mile a Minute (like Catch Phrase)
 Bingo (you give definition, kid marks the word)

18. Pay for a workshop: $5,500 per day

19. Example Budget 3: Line item transfer
BUDGET CATEGORY
PLANNED EXPENSE
ACTUAL EXPENSE
PERSONNEL
$99,834.00
$99,
CONSUMABLE SUPPLY / MATERIALS
$18,345.45
$11, ,000
TRANSPORTATION
$01,845.00
$ 1,
PROFESSIONAL DEVELOPMENT
$11,372.00
$ 5, ,150
This budget has $12, UNEXPENDED

20. Example 3: Line item Transfer
It is at the end of the year, you have scheduled groups to come and bring an experience to your school.
1- Iowa Science Center- They will bring their science van and provide 3 days of hands on experiments for $3,500
2- The Blank Park Zoo will bring a van with animals the children can touch and learn about for 2,500
3- You purchase additional workbooks and reading books for the children for 1,500
YOU CAN TRANSFER $500 from TRANSPORTATION into SUPPLIES

21. Step by Step:
1- a copy of your revised budget to
2- Provide your phone number so I can call you and we can review your proposed changes together.
3- After a phone conference, If approved, you will receive an that your change is approved.
4- Change your budget and indicate what line items are being changed

22. How much can I transfer?
A: You can transfer up to 10% of your TOTAL grant award budget without an amendment to be able to adjust your local budget to meet student needs. This MUST be approved by IDOE.
If your annual grant award is 100,000- then you can transfer up to $10,000 without an amendment- with approval from IDOE (Vic).
NOTE: The PD Category has a specific minimum (5% minimum) so 5,000 for a 100,000 annual award.

23. When to apply for an amendment?
You need to transfer more than 10% in your budget- this is considered a significant change.
You are consolidating schools. The money follows the children, but we will need to document the new location with an amendment.
Major change in focus due to influx of new children, new staff, or other reason.
Carryover- Any Carryover requires an amendment and must provide documentation of a reasonable and unanticipated need. Carryover is NOT automatic and requires approval from IDOE.

24. CARRYOVER:
A first year grantee makes a reasonable request for carryover because they are new and want to carryover 10% of their funding from the first year. -APPROVED
A grantee seeks to carryover the year before a contractual budget reduction for 20% carryover to cushion a 25% reduction. -DENIED
This grant is intended to be spent on services for the children each year and when you do not, children DO NOT RECEIVE the services we intended.
Keep in mind that these funds must be spent in a certain time frame, when carryover is granted, it reduces next years available funding for new grant awards.

25. CARRYOVER: Natural Disaster
(Tornado, Flood, Fire or Earthquake, that damages building and prevents instruction)

26. Review:
21st Century Guide to Iowa Program Budgets (handout)

27. Questions?