Monthly Expenditure Line-Item Instructions Policy Number and Last Update (01.09.22/01-2011)

a. PERSONNEL

Submit copies of computer printouts or other records showing employee name, position, hours worked, days worked, gross wages earned, deductions for FICA, federal tax, state tax, other deductions, and net amount of check, for all wages paid during the reporting month. Salary amounts and/or hours worked may not be estimated in advance. Only hours worked may be paid, except for exempt staff, which will be paid for any day in which they report to their workstation.

Wages and salaries for all exempt and non-exempt staff must be supported with time sheets and/or time cards on file. Delegate personnel policies and agency time records must support any paid vacation or sick time.

  1. Education Coordinator - gross, for education coordinator or head teacher
  2. Health Coordinator - gross, for health coordinator
  3. Disabilities Coordinator - gross, for disabilities coordinator
  4. Teachers - gross, total of all full-time and part-time teachers; documents each.
  5. Assistant Teachers - gross, total of all full-time and part-time assistant teachers; document each.
  6. Home Visitor - gross, for home visitor (home-based teacher).
  7. Cook and Assistant Cook - gross, for cooks and assistants (any wages covered by the CACFP reimbursement must be deducted).
  8. Other Child Services Personnel - gross, for individuals who work in direct services not classified elsewhere.
  9. Same as above.
  10. Family Services Coordinator - gross, for family service coordinators.
  11. Other Family Partnership Personnel - gross, for employees of day care partnership centers not classified elsewhere.
  12. Head Start Director - gross, for the individual with immediate responsibility for budget and operation of the Head Start program.
  13. Site Supervisor - gross, for the employee with operating responsibility for one MSHS center.
  14. Office Coordinator - gross, for clerical staff.
  15. Fiscal Coordinator - gross, for an individual full-time or part-time employee of the program (not contractual).
  16. Maintenance Personnel - gross, total for janitors, grounds keepers employed full-time or part-time (not contractual services).
  17. Transportation Personnel - gross, total for all bus drivers and bus aides.
  18. Other - any other regular full-time or part-time employees.

b. FRINGE BENEFITS

  1. FICA - Submit copies of Employer's Quarterly Federal Tax Return, form 941, for documentation of the taxes paid. Enter only the portion of the taxes paid by the program. Do not include portions of taxes that were deducted from the employees. Indicate the date paid and your check number.
    Alternately, report the tax amounts as they accrue. Multiplying the monthly claimed wages by the appropriate percentage can do this. A copy of form 941 must still be submitted and any discrepancies in the totals accounted for.
  2. Unemployment - Submit copies of your State Unemployment Compensation Insurance Tax Reports, forms UC3 and UC40D, for documentation of the taxes paid. Indicate the date paid and the check number.
  3. Workman's Compensation - Submit copies of invoices for insurance premiums. Indicate the date paid and the check number.
  4. Health, Dental, and Life Insurance - Only payment of insurance benefits offered by the agency (social security, unemployment, and workman's compensation are not included in this classification).
  5. Other Fringe - Benefits such as retirement programs, or others not listed above (not for gifts or staff-morale activities).

c. TRAVEL

Staffs travel to places outside the agency recruitment areas. Follow IMSHS travel procedures and document accordingly.

d. EQUIPMENT

Articles of tangible, non-expendable personal property having a useful life or more than one year.

  1. Office
    1. For purchase or lease, valuing up to $5,000 per unit, of new or used items as additions of replacements of desks, chairs, computers, printers, filing cabinets, copiers, fax machines, etc.
    2. As above, for value of $5,000 ore more per unit.
  2. Classroom, Outdoor, Home-Based
    1. For purchase or lease of items used in classrooms, playgrounds, or for home-based classes, at cost up to $5,000 per unit.
    2. As above, for value of $5,000 ore more per unit.
  3. Vehicle Purchase - for purchase of buses or vans. (Delegates must have grantee and federal approval of any purchase at or above $25,000 prior to purchase.)
  4. Other - For purchases which cannot be included under any of the above line items.
    1. Values of up to $5,000 per unit.
    2. Values of $5,000 or more per unit.

e. Supplies

  1. Office - for consumables such as paper, pens, paper clips, toner, envelopes, postage, cleaning materials, etc.
  2. Child and Family Services - for all other program items for children's care and development, including diapers, dental, medical, disabilities services materials, cleaning materials, playground and classroom materials, etc.
  3. Food Services - for food, cleaning materials, kitchen articles and supply costs that exceed the reimbursement by CACFP.
  4. Other - for supplies, which cannot be included under any of the above line-items. (Food for staff meetings, etc.)

f. Contractual

  1. Administrative
  2. Health/Disabilities
  3. Food Services - for children's meals catered by an independent company.
  4. Child Transportation
  5. T/TA - for contracts with umbrella organizations to provide training expressly for the Head Start program.
  6. Childcare - for fees associated with placement of a child in a day care center other than the Head Start center.
  7. Equipment Leases - (also apply applicable costs to Admin. Worksheet).
  8. Other - for contractual services, which cannot be included under any of the above line items.

g. Construction

  1. New - for costs of constructing a building (must be approved by the Migrant Programs Branch of the Office of Head Start).
  2. Major Renovations - for the cost of repairing and/or renovating building or property used by a MSHS center to meet Illinois or federal standards. (Approval by the MSHS director and MPB representative must be obtained prior to incurring any costs.)
  3. Buildings, Modulars - for cost of a modular structure (must also be approved by IMHSP and MPB prior to purchase).

h. Other

  1. Rent
  2. Utilities, Telephone - for gas, electricity, water, garbage, internet service, etc.
  3. Building and Child Liability Insurance - to pay premiums for insurance against accidental death or injury of a child, and for Head Start property.
  4. Building Maintenance and Repair - for routine upkeep of building (not cleaning) such as plumbing, painting, shingle replacement, pest extermination, outlet/switch replacement, etc.
  5. Incidental Renovations - for minor improvements to Head Start facilities.
  6. Local Travel
    1. Staff - for mileage within the recruitment area.
    2. Children - bus - for all costs associated with transporting the children to and from the center, on field trips, etc.; of maintaining and repairing vehicles owned by the program, vehicle insurance premiums, and contracts with transportation firms.
  7. Nutrition Services - for a consultant to review menus and assessments, etc.
  8. Child Services Consultant - for services of mental health, nursing, speech pathology, and any other consultants, and for children's medical and dental examinations and treatment.
  9. Volunteers - board of directors' meals, Health Services Advisory Committee (HSAC) food, certificate for volunteers.
  10. Parent Services
    1. for costs sustained as part of parent functions, such as meeting rooms, childcare, food, guest speakers, etc. and for parents' travel costs, childcare, and lost wages for attendance of Head Start functions. Also for parent activity funds to be administered by the Parent Committee according to IMSHS procedures and the Head Start Performance Standards.
  11. Accounting, Audit, Legal Services - for fees of accounting firms which render full bookkeeping or only payroll services; for legal services as needed by the program; for cost of a program and fiscal audit by an independent firm.
  12. Publications, Advertising, Printing - for costs of printing program materials by an outside company; for payment of public advertising for hiring or procurement; for professional journals.
  13. Training or Staff Development - for costs such as workshop presenters, college tuition and costs, conference registration, etc. (not food &/or food service is to be paid from this line).
  14. General Liability - for premiums for the agency's policy.
  15. Theft Bond - for theft bond premiums.
  16. Loan Interest - for any interest incurred by programs when they must borrow funds for daily program activities (must be approved by the IMSHS director prior to the loan). [Paid with non-match Illinois General Revenue funds.]
  17. Other - not to be used unless costs don't fit in the above categories and/or lines.