budget schedule instructions

Schedule Instructions

TEA, as the pass-through entity, is the grantee from the U.S. Department of Education (USDE) and TEA awards subgrants to non-federal entities such as local educational agencies (LEAs), including school districts, charter schools, and education service centers, and to a lesser degree institutions of higher education (IHEs), and nonprofit organizations (NPOs) who are the agency’s subgrantees. These instructions apply to all subgrantees of TEA, regardless of whether referenced herein as subgrantee or grantee. For the purposes of this document, TEA may use the terms grantee and subgrantee synonymously for its subrecipients.

Be sure to save your entries as you complete each schedule and before exiting to the table of contents.

BS6001 - Program Budget Summary and Support The budgeted amounts for program costs and administrative costs, as applicable, for each class/object code are summarized on this schedule. All expenditures, including amounts budgeted for items not requiring specific approval, must be budgeted within an appropriate class/object code to be reimbursed by TEA. In other words, to expend funds in any class/object code, you must have funds budgeted and approved in that class/object code.

All applicants must complete Schedule BS6001. The schedule reflects the total funds budgeted for each funding source. All items requested must be allowable expenditures under the authorizing program statutes, regulations, rules, and guidelines. The subgrantee must maintain auditable documentation to ensure all costs were planned for and are included in the campus improvement plan or district improvement plan. Additionally, the subgrantee is required to maintain records on all expenditures according to the Financial Accounting and Reporting (FAR) Module of the Financial Accountability System Resource Guide.

Part 1 of the BS6001 is a summary of available funding. Part 2 of the BS6001 summarizes budgeted information by class/object code as well as by funding source.

The budget support schedules contain the budgeted information for items that either require specific approval under the Federal Cost Principles or that are of particular interest to our stakeholders. To be reimbursed by TEA for an item that requires specific approval, it must be properly budgeted in the grant application.

Copyright © 2021. Texas Education Agency. All Rights Reserved.

V1.0 (4/2021)

Instructions: Budget Schedules

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Resources It is important that you refer to the Program Guidelines to find out if certain costs are allowable or unallowable under the grant programs included in this application. In addition, below is a summary of resources commonly needed to properly budget and manage grant funds. These items are located on the Grants Administration Division Administering a Grant page:

• EDGAR • General and Fiscal Guidelines • Handbooks and Other Guidance including the Budgeting Costs Guidance Handbook

Amendments For guidance on when to amend the application, refer to Amendment Submission Guidance on the Administering a Grant page.

Statutory Authority Information identifying the statute authorizing the grant program prefills in this area.

Part 1: Available Funding SPECIFIC INSTRUCTIONS

View List of SSA Members 1. Click this button to generate a report that allows the fiscal agent, of a Shared Services

Arrangement (SSA), to view a list of member districts for each fund source and their individual planning or final amounts, as applicable. This report can be generated periodically to ensure that all members have completed their ADC forms.

2. To print the report, click the printer icon on the Adobe Reader toolbar. Important: Do not attempt to print using the printer button from the Internet browser toolbar.

Available Funding The fields in the following rows are prefilled based on your responses to the Applicant Designation and Certification (ADC) form and your funding amounts. It is not possible for you to alter the information that appears in these fields.

• Fund/SSA Code • Planning Amount (for applicable fund sources) • Final Amount (when available) • Carryover (for applicable fund sources when available) • Reallocation (for applicable fund sources when available) • Total Funds Available

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Part 2: Budget Summary PART 2A. BUDGETED COSTS

SPECIFIC INSTRUCTIONS

Direct Program Costs Direct program costs are those costs that are directly associated with carrying out daily grant activities.

Program costs usually include the following:

• Program coordinator/director salary for time spent on carrying out program activities • Instructional personnel (such as teachers, instructional aides, or tutors) • Professional development for teachers • Supplies and materials for carrying out program activities • Equipment for carrying out program activities • Other operating costs expended in carrying out daily program activities

Administrative Costs Administrative costs include both direct and indirect costs related to the overall management of the grant program. Costs for the subgrantee’s overall grant management, coordination, monitoring, and evaluation costs are eligible administrative costs. When budgeting administrative costs, the subgrantee must consistently classify the costs as direct or indirect costs. The applicant is strongly encouraged to consult with the business office to correctly budget funds as direct or indirect administrative costs.

Direct Administrative Costs Direct administrative costs include the following:

• Accounting and other fiscal activities, including reporting expenditures to TEA • Auditing • Overall program administration • Evaluating and reporting on the progress and results of the grant program • Monitoring compliance with the program requirements • Salaries and benefits for staff who supervise activities of program staff, perform fiscal

and reporting activities related to the grant • Insurance that protects the subgrantee • Direct administrative costs included in an approved direct cost allocation plan

Refer to the Program Guidelines to determine whether any percentage limit applies to


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administrative costs for each grant program.

Indirect Costs Indirect costs are those organizational costs that are not readily identified with a particular project activity but are necessary for the subgrantee’s general operation and the activities it performs. Costs must be treated consistently either as direct or indirect among all funding sources.

Indirect costs are calculated and reimbursed based on actual expenditures when reported in the expenditure reporting system, regardless of the amount budgeted and approved in the grant application.

6100 Payroll Costs This category of costs is for all employee payroll costs paid with grant funds. All employee payroll costs require specific approval. Only request funds that are necessary to fulfill your project objectives.

Report all applicable gross salaries, wages, and benefits to be charged to the program. Only employee costs are included on this line item. Do not list costs for people who are not employees (consultants or contractors).

1. For each applicable fund source included in the application, type the amounts budgeted for payroll costs. Make sure all positions funded by each grant program are identified in BS6101.

6200 Professional and Contracted Services This category of costs is for those related to professional, consulting, and contracted services. Use this line item to budget for services delivered by an independent contractor (individual entity or firm) who is not on your organization’s payroll and who offers its services to the public. All items requested must be allowable under the authorizing program statutes, regulations, and rules. Normally, professional and contracted services represent a complete service that is rendered for the subgrantee, and no attempt should be made to separate labor from supplies. Only request funds as necessary to fulfill your project objectives.

2. For each applicable fund source included in the application, type the amounts budgeted

for professional, consulting, and contracted services. If funds are budgeted in line 6200, then the BS6201 must be completed.

6300 Supplies and Materials This category of costs is for supplies and materials. Use this line item to request supplies and materials costs necessary for the operation of each grant program. Supplies are all tangible personal property that do not fall under the definition of equipment. Equipment is tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000.


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A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by the subgrantee for financial statement purposes or $5,000, regardless of the length of its useful life.

Computing devices are machines used to acquire, store, analyze, process, and publish data and other information electronically, including accessories (or “peripherals”) for printing, transmitting and receiving, or storing electronic information.

Information technology systems means computing devices, ancillary equipment, software, firmware, and similar procedures, services (including support services), and related resources.

3. For each applicable fund source included in the application, type the amounts budgeted for supplies and materials. Only request funds as necessary to fulfill your project objectives.

6400 Other Operating Costs This category of costs is for other operating costs such as travel, stipends to nonemployees, publication and printing, memberships, and educational field trips. Use this line item to request such other operating costs as allowable under the authorizing program statutes, regulations, and rules.

Out-of-state travel for employees and school officials, educational field trips, and hosting conferences for nonemployees do not require justification forms to be submitted to TEA. If you plan on using grant funds for these items, you will be required to complete the appropriate TEA justification form(s) and retain the documentation at the local level. You must keep and maintain this form so that it may be provided to your independent auditor or to TEA monitors if your LEA is selected for a review. A conference is defined as a meeting, retreat, seminar, symposium, workshop, or event whose purpose is to disseminate technical information and is necessary and reasonable for successful performance of the grant.

4. For each applicable fund source included in the application, type the amounts budgeted for other operating costs. If funds are budgeted in line 6400, then the BS6401 must be completed.

6500 Debt Service This category of costs includes lease-purchases. Lease-purchases must be allowable expenditures under the authorizing program statutes, regulations, and rules. This class/object code is used to budget funds to retire the principal of long-term capital lease-purchases and to pay interest accrued on those purchases. Only request funds necessary to fulfill your project objectives. All costs related to a lease-purchase must be specifically approved by TEA in the grant application.

5. For each applicable fund source included in the application, type the amounts budgeted for debt service. If funds are budgeted in line 6500, then the BS6501 must be completed.

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6600 Capital Outlay This category of costs is for all capital assets, including those under $5,000 and those of $5,000 or more. All capital outlay regardless of the unit cost requires specific approval. Items requested must be allowable expenditures under the authorizing program statutes, regulations, rules, and guidelines. Funds may be used to purchase capital outlay only when necessary to accomplish project objectives.

6. For each applicable fund source included in the application, type the amounts budgeted for capital outlay. If funds are budgeted in line 6600, then the BS6601 must be completed.

8911 Operating Transfers Out Use this class/object code to budget operating expenses transferred out of one fund to another. An operating transfer is a legally authorized transfer between funds in which one fund is responsible for the receipt of funds and another fund is responsible for the actual disbursement. Also referred to as an “interfund transfer,” operating transfers result in the reduction of a fund’s expendable resources, but they are not classified as expenditures. You will record an Operating Transfer Out (object code 8911) from the appropriate federal fund code and record an Operating Transfer In (object code 7915) to the appropriate locally defined special revenue fund code.

The primary use of 8911 is for combining funds for use in schoolwide programs authorized by Title I, Part A of the Every Student Succeeds Act.

LEAs using funds for schoolwide programs should consult the Title I, Part A, program guidelines that accompany the ESSA Consolidated Federal Application prior to making any decisions to combine funds on a schoolwide program.

Technical assistance on schoolwide program requirements and accounting for funds combined on schoolwide campuses is available at the regional ESCs.

If you choose to budget funds from any fund source for your Title I schoolwide campuses under 8911, you are not required to reflect the 8911 amount on the budget schedules for that fund source. However, you must submit all applicable program schedules. Remember that 8911 is a Schoolwide code that does not include any personnel, reservations, or purchases to be made at the district level.

7. For each funding source, type the amount for operating transfers out, if applicable. If an LEA puts any amount of funding in 8911, they must check either “Federal Funds Only” or “Federal/State/Local” on the SC5000 as 8911 indicates a consolidation of funds at the campus.

Indirect Costs Any amount listed for indirect costs on the Budget Summary is an estimate only. Indirect costs are claimed based on actual expenditures declared on the expenditure reporting system, regardless of whether you have included indirect costs on the Budget Summary in the original application or amendment. Do not submit an amendment solely for the purpose of budgeting

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indirect costs.

8. Type an amount not to exceed the maximum allowable indirect costs rate, if applicable, for each applicable funding source.

Total Budgeted Costs This row displays the total budgeted costs for each fund source.

Total Funds Available Minus Total Costs For each funding source, this row shows the results of Total Budgeted Costs subtracted from the Total Funds Available. The amounts in this row must be zero, as you must apply for the entire funding amount. If the totals do not equal zero, you must adjust the budget to reflect the total available funds for each funding source.

Shared Services Arrangements 6493 Payments to Member Districts of SSA If this application is for an SSA, the amounts budgeted in the BS6001 – Program Budget Summary, Part 2, is a composite of all amounts requested by the fiscal agent and its member districts. Line 6493 Payments to Member Districts of SSA serves as a footnote only and is used to identify funds that will be flowed/paid out to member districts of an SSA. This footnote represents the amount of funds that will not be retained by the fiscal agent for SSA purposes. This amount, in line 6493, will duplicate all or a portion of the amounts budgeted in Part 2: Budgeted Costs.

It is mandatory that the fiscal agent maintain individual and member district expenditure data because these records are auditable. A detailed list of expenditures by the member districts must support the expenditure reports that the fiscal agent retains. The fiscal agent is responsible for ensuring that all funds, including payments to member districts, are expended in accordance with applicable laws and regulations.

9. For each funding source, type the total amount of payments to SSA member districts. These costs must also be budgeted in the appropriate class/object codes.

Note: Member districts of an SSA that receive flow-through funds from the fiscal agent must report expenditures to the fiscal agent by object code of expenditure. The fiscal agent will submit composite expenditures by class/object code to TEA on behalf of all member districts and the fiscal agent.

PART 2B. BREAKOUT OF DIRECT ADMIN COSTS This section is used to provide a breakout of costs from Part 2A that are used for Direct Administrative Costs. If this section does not apply to a funding source, it will be hidden, and a


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message will be displayed that breakout of Direct Administrative Costs is hidden because it does not apply to the funding source(s) for this grant application. If this message appears, skip this section, and proceed to the next section/schedule.

1. Use lines 1-7 to identify any direct administrative costs budgeted for any of the listed class/object codes.

2. Type the total amount requested for direct administrative costs for any of the listed class/object codes in the column labeled Direct Admin Costs. The amount for Program Costs will be automatically calculated.

BS6101 - Payroll Costs This support schedule is required if funds are budgeted on BS6001 for payroll costs, substitute pay, stipends and extra-duty pay, incentive pay, or employee benefits. Do not submit this schedule if all funds are budgeted in the 8911 fund source on BS6001.

All employee payroll costs require specific approval. Items requested must be allowable under the authorizing program statutes, regulations, and rules. Only request funds that are necessary to fulfill your project objectives. All positions should be supplemental, reasonable, and necessary and meet the intent and purpose for the fund source in which the position has been requested. Moreover, the LEA must maintain auditable documentation to ensure the position was planned for and is included in the campus improvement plan or district improvement plan.

Part 1: Total Payroll Costs The amounts that appear in this part are read from the amounts entered on BS6001 for Payroll Costs.

Part 2: Number and Types of Positions SPECIFIC INSTRUCTIONS

1. For each applicable fund source, type the number of Administrative Support or Clerical Staff positions being charged to the grant as defined under 2 CFR §200.413

You must include all part-time and full-time positions to be charged to the grant on this schedule. Use whole numbers, regardless of whether positions are full time or part time. For example, if you wanted to fund two half-time clerical aides from the same funding source, you would type 2.

2. For each applicable fund source, check the box for District positions being charged to the grant.


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3. For each applicable fund source, check the box for Campus positions being charged to the grant.

Note: Follow your local policies to determine the selection of payroll positions and under which category each position would be listed as determined by local district policy: Administrative, District, or Campus. Maintain job descriptions and other documentations locally.

Part 3: Substitute, Extra Duty, Benefits SPECIFIC INSTRUCTIONS Complete this section as follows:

4. On line 1, schoolwide option, check the box to indicate that some or all of the funds

budgeted in BS6001, line 6100, will be used to pay for personnel on a schoolwide campus.

A. Connection to SC5000.

The following rules apply when using this checkbox: At least one campus has designated “SW” for the Title I, Part A Campus Status.

1. If a campus has designated “Title I A Only” under consolidated funds:

• campus staff at a served campus are paid from Title I A funds only. • Exception – if the LEA is REAPing or Transferring funds from Title II A or Title

IV A to Title I A, then those funds can be included at a served campus. 2. If a campus has designated “Federal Funds Only” or “Fed/St/Local Funds”

under consolidated funds: • campus staff at a served campus are paid from all funding sources. • Exception – Title I, Part C migrant is only allowable with TEA program

approval.

B. The LEA must identify personnel not covered by the SW option, or any campus that provides targeted assistance.

5. On line 2, stipends and extra-duty pay, check the box to indicate that some or all of the

funds budgeted in BS6001, line 6100, will be used for stipends and extra-duty pay. These costs include pay beyond normal work hours for professional or for support personnel not indicated in Part 1 as determined by local district policy.


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6. On line 3, substitutes, check the box to indicate that some or all of the funds budgeted in BS6001, line 6100, will be used for substitute pay for positions not indicated in Part 2.

Substitute pay is not to exceed the amount determined by local 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. Allowable examples include the following:

• Replacing grant-funded teachers in the classroom who are absent • Allowing teachers to participate in grant-funded professional

development activities • Allowing teachers to participate in grant-funded planning activities

7. On line 4, incentive pay, check the box to indicate that some or all of the funds budgeted

in BS6001, line 6100, will be used for incentive pay as determined by local district policy.

Part 4: Confirmation of Payroll Requirements SPECIFIC INSTRUCTIONS

8. Check the box to confirm the payroll requirements. Checking the box certifies the federally funded portion of each position and duties are reasonable, necessary, and allowable and allocable under the applicable federal fund source. This further certifies that it is in compliance with the federal supplement, not supplant provision applicable to each federal fund source. You assure the grant-funded portion of each position and duties meets the purpose, goals, and objectives of the federal fund source. Documentation must be maintained locally that clearly demonstrates the allowable and supplemental nature of the position, as required by each federal fund source, and will provide such documentation to TEA upon request.

BS6201 – Professional and Contracted Services This support schedule is required if funds are budgeted on BS6001 for professional and contracted services. For each funding source, the total amount requested for professional and contracted services here on BS6201 must match the corresponding amount listed on BS6001 on the line for Professional and Contracted Services (6200).

This schedule is used to budget professional services, consulting services, and contracted services. Some costs require specific approval and must be specifically budgeted in the application, while other costs do not require specific approval and will be included in the


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“Remaining 6200 – Professional and Contracted Services That Do Not Require Specific Approval” line.

All items requested must be allowable under the authorizing program statutes, regulations, and rules. Normally, professional and contracted services represent a complete service that is rendered for the subgrantee, and no attempt should be made to separate labor from supplies. All such services must have specific approval.

Resources It is important that you refer to the Program Guidelines to find out if certain costs are allowable and/or unallowable under each grant program included in this application. In addition, below is a summary of resources commonly used to properly budget and manage grant funds. These items are located on the Administering a Grant page:

• EDGAR • General and Fiscal Guidelines • Handbooks and Other Guidance, including Amendment Submission Guidance and

Allowable Cost and Budgeting Guidance

Part 1: Professional and Contracted Services SPECIFIC INSTRUCTIONS Costs Requiring Specific Approval

The following types of costs require specific approval and must be included in this part. For each funding source, the total costs requested for this part cannot exceed the amount budgeted on BS6001, on the for line 6200.

6269 Rental or Lease of Buildings, Space in Buildings, or Land

Rental or lease of buildings, space in buildings, grounds, or land not owned by the applicant organization requires specific approval. (NOTE: Rental of temporary meeting room space, for activities such as employee development or meetings/trainings between fiscal agent and member districts of an SSA, does not require specific approval and should be budgeted in Remaining 6200 – Professional and Contracted Services That Do Not Require Specific Approval.)

6219/6239/6291 Professional and Consulting Services



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Professional and consulting services are those services delivered by an independent contractor (individual entity or firm) who is not on your organization’s payroll and who offers its services to the public. Such specialized services are usually considered to be temporary or short-term in nature and are paid on a fee basis. Services are normally in areas that supplement the expertise of your organization. They generally include project management, evaluation services, professional development, curriculum development, or technical assistance. This category includes all related expenditures covered by a professional services contract. It does not include accounting or bookkeeping services, media services, or data management, which are contracted services that do not require specific approval. Consultants must be selected based upon demonstrated competence, qualifications, experience, and reasonableness of proposed fees. Only request funds as necessary to fulfill your project objectives.

The same cost principles for allowable costs apply to all professional or consulting services contractors.

Budgeted consultant travel costs must be reasonable. Consultant costs must also include costs for any materials provided by consultants. Professional services funded from payments to SSA member districts are budgeted here.

1. Rental or Lease of Buildings, Space in Buildings or Land. • Use this line to request funds for rental or lease of buildings, space in buildings,

grounds, or land not owned by the applicant. • For each fund source, type the total amount requested for rental or lease of

buildings, space in buildings, or land.

2. Professional and Consulting Services • Use this line to request funds for professional and consulting services costs. • For each fund source, type the total amount requested for professional and

consulting services. Services not allowed by a fund source are disabled.

3. The amount for Remaining 6200 Costs That Do Not Require Specific is the difference between Total Professional and Contracted Services Costs which is read from BS6001 and Subtotal Professional and Contracted Services Costs.

Part 2: Direct Administrative Costs This section is used to provide a breakout of costs from Part 1 that are used for Direct Administrative Costs. If this section does not apply to a funding source, it will be hidden, and a message will be displayed that breakout of Direct Administrative Costs is hidden because it does not apply to the funding source(s) for this grant application. If this message appears, skip this section, and proceed to Part 3, if applicable.


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1. Rental or Lease of Buildings, Space in Buildings or Land. • Use this line to identify direct administrative costs for rental or lease of buildings,

space in buildings, grounds, or land not owned by the applicant. • Type the total amount requested for direct administrative costs for rental or lease of

buildings, space in buildings, or land in the column labeled Direct Admin Costs. The amount for Program Costs will be automatically calculated.

2. Professional and Consulting Services

• Use this line to identify direct administrative costs for professional and consulting services.

• Type the total amount requested for direct administrative costs for professional and consulting services in the column labeled Direct Admin Costs. The amount for Program Costs will be automatically calculated.

Part 3: Itemized Professional and Consulting Services Complete this section to provide a breakout of itemized Professional and Consulting Services Costs from Part 1 when required for a fund source. If this section does not apply to a funding source, it will be hidden, and a message will be displayed that Part 3 Itemized Professional and Consulting Services Costs is hidden because it does not apply to the funding source(s) for this grant application.

Itemized Professional and Consulting Services (6219, 6239, 6291)

SPECIFIC INSTRUCTIONS 1. For each funding source, type the amount requested for professional, contracted, and/or

consulting services for each line item. Services not allowed by a fund source are disabled.

2. If a particular professional, consulting, and/or contracted service is not listed, type the title of the service next to Other Service. Specify the purpose for this requested service and enter the amount requested for the fund source(s).

3. If you have more than one additional service to list, you can add more lines under Other service by clicking Add Item.

4. To delete a service, check the box next to the service and click Delete Item.


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BS6401 – Other Operating Costs This support schedule is required if funds are budgeted on BS6001 for other operating costs. For each funding source, the total amount requested for other operating costs here on BS6401 must match the corresponding amount listed on BS6001 on the line for Other Operating Costs (6400).

Use this schedule to request other operating costs requiring specific approval. Items requested must be allowed under the authorizing program statutes, regulations, and rules.

Items requiring specific approval are preprinted for your convenience. Only request funds as necessary to fulfill your project objectives.

Costs Requiring Specific Approval

6411 Out-of-State Travel for Employees

Use this line to request costs for out-of-state travel for employees. Out-of-state training is not allowed where the same type and quality of training is available in-state. Out-of-state travel costs must be allowable per program guidelines.

1. For each funding source, type the total amount requested for out-of-state travel

costs for employees.

2. The Out-of-State Travel Justification form must be completed and kept locally. 6412 Travel for Students to Conferences

Use this line to request conference costs for students such as travel, lodging, and subsistence. It does not include field trips that take place during a single day. Student travel to conferences requires authorization in writing.

A conference is defined as a meeting, retreat, seminar, symposium, workshop, or event whose purpose is to disseminate technical information and is necessary and reasonable for successful performance of the grant.

1. For each funding source, type the total amount requested for travel for students to

conferences.

2. The Request for Prior Approval of Participant Support Costs form must be completed and kept locally.

6412/6494 Educational Field Trip(s)

Use this line to request costs for educational field trips. Educational field trips must be

http://tea.texas.gov/index2.aspx?id=25769821440

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allowable per program guidelines.

1. For each funding source, type the total amount requested for travel costs for field trips.

2. The Educational Field Trip Justification form must be completed and kept locally. 6413 Stipends for Nonemployees

Use this line to request stipends, (sometimes referred to as “participant costs”) paid to individuals not employed by the subgrantee organization, other than those included in 6419, for allowances related to or for participation in grant activities.

1. For each funding source, type the amount requested for costs for stipends for

nonemployees.


6411/6419 Travel Costs for Officials such as Executive Director, Superintendent, or Board Members

Use this line to request travel costs for officials such as executive directors, superintendents, or board members. Travel for officials must be allowable per program guidelines. Such travel is only allowable when directly related to the grant.

1. For each funding source, type the amount requested for costs for travel forofficials.

2. If the travel costs for officials includes out-of-state travel, you must complete

the Out-of-State Travel Justification form and keep documentation locally. 6419 Non-Employee Costs for Conferences

Use this line to request conference costs such as travel, lodging, and subsistence for individuals who are not employed by your organization. Non- employee travel to conferences requires authorization in writing.

A conference is defined as a meeting, retreat, seminar, symposium, workshop, or event whose purpose is to disseminate technical information and is necessary and reasonable for successful performance of the grant.

1. Type the amount requested for costs for non-employees to attend

conferences.


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64XX Hosting Conferences for Non-Employees

Use this line to request costs to host or sponsor conferences for non-employees. Hosting or sponsoring conferences for non-employees must be allowable per program guidelines.

1. For each funding source, type the amount requested for costs to host or sponsor

conferences for non-employees.

2. The Hosting Conferences Justification form must be completed and kept locally.

Part 2: Direct Administrative Costs This section is used to provide a breakout of costs from Part 1 that are used for Direct Administrative Costs. If this section does not apply to a funding source, it will be hidden, and a message will be displayed that breakout of Direct Administrative Costs is hidden because it does not apply to the funding source(s) for this grant application. If this message appears, skip this section, and proceed to next section or schedule.


1. Use lines 1-7 to identify any direct administrative costs budgeted for any of the listed line items.

2. Type the total amount requested for direct administrative costs for any of the listed items

in the column labeled Direct Admin Costs. The amount for Program Costs will be automatically calculated.

BS6501 - Debt Services This support schedule is required if funds are budgeted on BS6001 for debt services.

All costs related to a lease-purchase must be specifically approved by TEA in the grant application. Lease-purchases must be allowable under the authorizing program statutes, regulations, and rules. Only request funds that are necessary to fulfill your project objectives.





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• EDGAR • General and Fiscal Guidelines • Handbooks and Other Guidance, including Amendment Submission Guidance and

Allowable Cost and Budgeting Guidance

Part 1: Capital Lease-Purchase Principal and Interest SPECIFIC INSTRUCTIONS Use this part to budget funds to retire the principal of long-term capital lease-purchases and to pay interest accrued on those purchases.

The lease-purchase must cover parts of at least two grant periods. 6512 Capital Lease-Principal

1. For each funding source, type the amount requested for long-term lease-purchases principal costs incurred during the beginning and ending dates of the grant period.

6522 Capital Lease-Interest

2. For each funding source, type the amount requested for long-term lease-purchases interest costs incurred during the beginning and ending dates of the grant period.

6523 Interest on Debt

3. For each funding source, type the amount requested for long-term lease-purchases interest on debt costs incurred during the beginning and ending dates of the grant period.

Total Debt Service Costs

4. The Total Debt Service Costs row shows the total debt services costs for each fund source.

Part 2: Description of Property with Justification SPECIFIC INSTRUCTIONS Use this part to describe the property covered by the lease-purchases.


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1. Type a brief description for each item to be lease-purchased (6512) with justification of why the item is necessary for the successful implementation of the program. You must provide the justification for all new lease-purchase agreements but do not need to resubmit it for previously approved contracts.

2. Type the property value as the total principal cost reflected on the contract for all years (life) of the contract. Do not include interest.

3. From the menu, select the applicable fund source. 4. Type the beginning and ending contract dates (mm/dd/yyyy) for the entire term of the

lease- purchase contract. Adding a Property Description To add an item to the Property Description list, click Add Item.

Deleting a Property Description To delete an item from the Property Description list, follow these instructions:

1. Check the box next to the item you wish to delete. 2. Click Delete Item.

BS6601 - Capital Outlay This support schedule is required if funds are budgeted on BS6001 for capital outlay. For each funding source, the total amount requested for capital outlay here on BS6601 must match the corresponding amount listed on BS6001, line 6601.

All capital outlay costs, regardless of dollar amount, must be specifically approved by TEA in the grant application. Capital outlay costs must be allowable under the authorizing program statutes, regulations, and rules. Only request funds that are necessary to fulfill your project objectives. For the ESSA Consolidated Grant application, all capital outlay listed on this budget schedule must be identified in the corresponding campus improvement plan or district improvement plan.


• EDGAR • General and Fiscal Guidelines



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• Handbooks and Other Guidance, including Amendment Submission Guidance and Allowable Cost and Budgeting Guidance

Definitions Capital outlay includes equipment and capital assets.

Equipment is defined as tangible, personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost that equals or exceeds the lesser of the following:

• The capitalization level established by the applicant for financial statement purposes • $5,000 (The maximum capitalization level that an applicant may use is $5,000 per

unit/item)

Capital outlay will include the purchase of single items that meet either of these categories. Capital assets means tangible or intangible assets used in operations having a useful life of more than one year which are capitalized in accordance with GAAP. Capital assets include:

• Land, buildings (facilities), equipment, and intellectual property (including software) whether acquired by purchase, construction, manufacture, lease-purchase, exchange, or through capital leases; and

• Additions, improvements, modifications, replacements, rearrangements, reinstallations, renovations, or alterations to capital assets that materially increase their value or useful life (not ordinary repairs and maintenance).

Acquisition cost means the cost of the asset including the cost to ready the asset for its intended use. Acquisition cost for equipment, for example, means the net invoice price of the equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it is acquired.

Information technology systems means computing devices, ancillary equipment, software, firmware, and similar procedures, services (including support services), and related resources.

Computing devices are machines used to acquire, store, analyze, process, and publish data and other information electronically, including accessories (or “peripherals”) for printing, transmitting and receiving, or storing electronic information.

A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by the subgrantee for financial statement purposes or $5,000, regardless of the length of its useful life (budget supplies on BS6001, line 6300, for each applicable fund source).


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Part 1: Capital Expenditures SPECIFIC INSTRUCTIONS

1. Library Books and Media (Capitalized and Controlled by Library). • Use this line to request library books and media that have a minimum one-year

useful life, meets or exceeds the capitalization level of the applicant or $5,000, whichever is less, and will be controlled by the library.

• For each fund source, type the total amount requested for library books and media.

2. Capitalized Expenditures for Additions, Improvements, or Modifications to Capital Assets Which Materially Increase Their Value for Useful Life (not ordinary repairs and maintenance). • For each fund source, type the total amount requested for the additions,

improvements, or modifications.

3. Costs for Furniture, Equipment, Vehicles or Software from Part 2. • This amount is auto-calculated and should reflect the total costs for all items listed

in Part 2 for each fund source. The amount on this line is the difference between Total Capital Outlay Costs and the sum of lines 1 and 2.

Part 2: Description of Furniture, Equipment, Vehicles, or Software— Regardless of Unit Cost SPECIFIC INSTRUCTIONS Use these lines to request furniture, equipment, vehicles, or software that meets the definition of equipment. Equipment is defined above.

1. Type a description of the furniture, equipment, vehicles, or software. Use a generic description, not brand names.

2. Type the number of units as follows: • Type the exact number of units for individual items that operates as a single unit

costing $5,000 or more. • Type the estimated number of units for individual items that operates as a single unit

costing less than $5,000. 3. From the menu, select the applicable fund source. 4. If the description field is active, briefly describe how this furniture, equipment, vehicle, or

software will accomplish project objectives.


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Adding a Capital Outlay Item To add a capital outlay item, click Add Item.

Deleting a Capital Outlay Item

To delete a capital outlay item, follow these instructions:

1. Check the box next to the item you wish to delete. 2. Click Delete Item.

budget schedule instructions

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