FY09 INSTRUCTIONS FOR COMPLETING DISTRICT BUDGETS

Funds will be used for the agricultural education program and will not be used to supplant existing funding levels.  Funds will be spent per the approved budget and the latest approved budget will serve as a final district report.  Funds will be utilized in compliance with ISBE guidelines to improve agricultural education programs.  In the event of closure of the agriculture department, instructional materials, tools and equipment purchased with these funds will be relocated to other agriculture departments in the Education for Employment (EFE) System.

Anticipated costs included within this budget must relate exclusively to the Agricultural Education Incentive Funding initiative.  Based on local assessment, identify the area(s) of greatest need for improving the agricultural program(s).  Determine the appropriate function and object code and list the service(s) and/or items(s) along with approximate number and cost of each on the lines provided.  By clicking on the red question mark (?) after the object code title (i.e., 414 Curriculum/Supplemental Instructional Materials), a more detailed description will appear.

A budget form must be completed for each school identified in the allocation memo to the EFE System Director.  The agricultural education teacher must click the Finalize and Submit button prior to printing a final copy for signatures.  Signed budget forms must be sent to the respective FCAE Program Advisor who will in turn submit to the State Board.  All budgets must be received and approved by the State Board of Education prior to expenditure of funds.   [Note:  EFE System Directors please refer to the “Forms Needed for Submission” on the last page of the guidelines.] 

If changes are required following submission of the proposed budget, an amendment must be formally submitted and approved by ISBE.   Districts may make amendments by clicking on the Amend Budget link in the left hand column of the online budget form.   Teachers must click the save changes and finalize and submit buttons before printing a copy for signatures and submission.   Teachers submit amendments to the respective District FCAE Program Advisor who will forward to the State Board.  Copies of approved amendments will be returned to the Program Advisor, System Director, and instructors.
As in previous years, budget amendments should be submitted when there is a $50 or greater change from the original budget approval.  This level of specificity allows the budget as amended to serve as the final report and eliminates the need for a separate final report narrative.  Collection of this level of fiscal data also reduces the need for additional, separate data collection processes.
Receipts, vouchers and records of expenditures must be maintained by the local education agency documenting the payment of additional salaries and/or purchase of additional services, materials and supplies.  These records will be reviewed at the time of the programmatic review and fiscal audit.  A copy of these records may also be required by the EFE System Director.

FUNCTION CODES
Two broad function codes are used to classify all expenditures associated with the Agricultural Education Incentive Funding Grant.

1000    "Instruction" - Instruction provided to develop the knowledge, skills, and attitudes needed for employment in an occupational area.

2210    "Improvement of Instruction Services" - Activities that are designed primarily for assisting instructional staff in planning, developing, and evaluating the instructional process.  To maintain consistency in coding of professional development,
“function code 2210 shall be used to record and report all professional development expenses.  In the event a substitute teacher is needed while the regular teacher attends a professional development activity, a substitute teacher shall be charged to function 2210.  The salary [if charged to the grant] for the regular teacher attending the professional development activity shall remain in the 1000 function (Instruction) while all related costs of the activity (i.e., travel, registration fees, etc.) shall be reflected in function 2210.  If a regular teacher conducts a professional development class above and beyond his or her everyday responsibilities, the stipend paid to that teacher shall be recorded in 2210.”

Object and Sub-Object Codes
Object codes have been provided below and on the budget pages. 

100   "Salaries" - Amounts paid to permanent, temporary or substitute employees on the payroll of the LEA.

120      "Temporary Salaries" - full-time, part-time and prorated portions of the costs for work performed by employees of the LEA who are hired on a temporary or substitute basis to perform work in temporary positions.

130      "Overtime Salary" - the total amount of money paid or stipulated to be paid the agriculture teacher for a given period of time beyond that specified in the teacher’s contract.   (No more than 50% of the district allocation may be used for extending teacher contracts or teacher stipends.)

300   "Purchased Services" - Amounts paid for personal services rendered by personnel who generally are not on the payroll of the LEA and other services that the LEA may purchase.  While a product may or may not result from the transaction, the primary reason for the purchase is the service provided to assist in obtaining the desired results.
314      "Professional Services - Instruction" - contractual services to enhance the teaching or instructional process (i.e., curriculum development, computer application assistance).   Services rendered by persons not employed by the LEA.

316      "Computer Services" - computer network services which enhance the instructional program in agricultural education (i.e., DTN – Farm Dayta, Ag Ed Network).
332      "Travel" - reimbursement of expenses (mileage) associated with visitations of students’ Supervised Agricultural Experience Programs (SAEP) by the agriculture teacher(s).
390      "Registration Fees" - payment of registration fees to allow participation by the agriculture teacher in agriculture/education and related professional meetings.

400   "Supplies and Materials" - Amounts paid for material items of an expendable nature that are consumed, worn out, or deteriorated in use or items that lose their identity through fabrication or incorporation into different or more complex units or substances.  Equipment with an acquisition cost less than $500 is recorded here.

414      "Curriculum/Supplemental Instruction Materials" - (no tools or equipment): Purchase of supplies and materials to complement/supplement the curriculum (i.e. reference materials, videos, supplies (consumables), no tools or equipment).

415      "Agricultural Mechanics Tools and Equipment" - purchase of tools and equipment for the agricultural mechanics laboratory costing less than $500 per unit.

416      "Computer/Audiovisual Equipment" - purchase of computer or audiovisual equipment for the agriculture department costing less than $500 per unit (i.e. printer, digital camera, etc).

417      "Horticulture Tools and Equipment" - purchase of tools and equipment for horticulture costing less than $500 per unit. 

418      "Agricultural Science Tools and Equipment" - purchase of tools and equipment for the agricultural science laboratory costing less than $500 per unit (i.e. BSAA equipment, PSAA equipment, etc.).

470      "Computer Software" - purchase of computer software for use in the agriculture department.

500   "Capital Outlay" - Expenditures for the acquisition of fixed assets or additions to fixed assets.  Included are expenditures for initial equipment, additional equipment, and replacement of equipment with an acquisition code of $500 or more.

520      "Laboratory Facilities Improvements" (no tools or equipment) - expenditures for acquiring, establishing and/or upgrading laboratory facilities related to new program initiatives (greenhouses, aquaculture, etc.).

541      "Agricultural Mechanics Tools and Equipment" - purchase of tools and equipment for the agricultural mechanics laboratory costing more than $500 per unit.

542      "Computer/Audiovisual Equipment" - purchase of computer/audiovisual equipment for the agriculture department costing more than $500 per unit (i.e. computer systems, computer projectors, etc.).

543      "Horticulture Tools and Equipment" - purchase of tools and equipment for horticulture costing more than $500 per unit.  Greenhouses, greenhouse benches, etc. should be budgeted under 520 Laboratory Facilities Improvement

NON-ALLOWABLE BUDGET EXPENDITURES
Listed below are expenditures not approvable in the Agricultural Education Incentive Funding grant.

• Professional organization/union dues.
• Mileage and lodging (except mileage for SAE visits).
• College tuition.
• Purchase of animals, feed, seed, fertilizer and field implements or repair costs for implements and machines for school laboratories (operation or maintenance costs).
• Heating and cooling costs for facilities or monthly telephone line charges (utilities).
• Instructional materials, services, tools, and/or equipment specifically for the instruction of courses not related to the agricultural education program sequence.
• Classroom furniture (i.e., desks, chairs and other ordinary [non-specialized] classroom costs).
•  No more than 50% of the district allocation may be used for extending teacher contracts (salaries) or teacher stipends. Grant funds must not be used to supplant local funds already used for contract extensions.
• No more than 5% of the district allocation may be used for consumable supplies.