GATA Budget Manual for DHS Providers

Updated 1/1/24
General Information
Prerequisites
CSA Login
Search for Existing GATA Budget
Enter New GATA Budget
Copy Prior FY Budget
Budget Changes/Amendments
Troubleshooting
Help

Updated 1/1/24

A copy of this manual with screenshots is located in the Help tab in CSA.

The information used in this manual to create GATA Budgets is for training purposes only and should only be used as a guide. Contact the IDHS contact person for your agreement or Notice of Funding Opportunity if you have questions.

General Information

The CSA (Community Service Agreement) Tracking System is where organizations applying for grants with the Illinois Department of Human Services (IDHS) enter and revise their GATA (Grant Accountability & Transparency Act) budgets associated with IDHS grant awards.

The purpose of the web-based budget in the CSA Tracking System is to facilitate submission of the budget from the organization to IDHS for review. It should not be used to develop a budget. The budget should be developed either on the Excel version or the PDF version of the budget. Contact the IDHS contact person for your agreement or Notice of Funding Opportunity if you need the Excel or PDF version. After the organization has finalized the proposed budget, the organization should enter the budget information in the CSA Tracking System.

Applicants must complete and submit a budget for EACH grant for which they are requesting funding. This must be done every time an organization seeks a grant from IDHS.

Any grantee seeking indirect cost rate reimbursement must annually apply for an indirect cost rate through the State of Illinois Grantee Portal. The Centralized Indirect Cost Rate (ICR) system will be made available to all State of Illinois grantees/subrecipients. For more information, visit the Centralized Indirect Cost Rate System website.

All grants from IDHS require a fully executed grant agreement. An approved budget is not a substitute for an executed grant agreement. Instead, it allows IDHS staff to review how an organization will spend grant funds prior to agreeing to execute a grant agreement with the organization. An approved budget must be secured prior to executing a grant agreement.

For more information on grants and budgets, please see the Recipe for Grant Success - Learning Management System (LMS).

Prerequisites

To submit a GATA Budget, an organization must register with the CSA Tracking System. For instructions on how to register, visit the CSA Tracking System page on the IDHS website.

Note: If you have not previously received a DHS grant, you will need to contact the IDHS contact person on the Notice of Funding Opportunity to enter your organization's information in the CSA Tracking System before your registration will be approved. Do not register before contacting your IDHS contact person to enter your organization's information.

You must update the information in CSA any time there is a change in the required information. All changes shall be made no later than the effective date of the change's occurrence. Changes to the contact information and the distribution list to receive emails regarding your contract can be made in the Provider Info tab in CSA. If the main contact or the address for your organization has changed, contact the IDHS contact person listed in your contract to make the changes in the CSA Tracking System. If you would like CSA access revoked for users, email your request to DHS.CSA.Support@Illinois.gov. An organization must also register with the State's Centralized Repository Vault (CRV). For instructions on how to register, visit the Centralized Repository Vault (CRV) page on the IDHS website.

GATA Budget Signoff Authority must also be requested for the Executive Director (or equivalent) or Chief Financial Officer (or equivalent) before the executive can sign off on the proposed budget. For instructions on how to add GATA Budget Signoff Authority, visit the GATA budget page on the IDHS website.

CSA Login

Once the user's registration is approved, they will be able to log into the Provider Access Site. The CSA Tracking System can be accessed using Chrome, Edge or Firefox and the following link: CSA Tracking System. Enter your entire External Illinois.gov ID (firstname.lastname@external.illinois.gov) and password.

For CSA Tracking System Troubleshooting, visit the CSA Tracking System page on the IDHS website.

If the organization is a new provider, Facilities and Funding Accountability & Transparency Act (FFATA) Information need to be entered in CSA. For more information, refer to the CSA Tracking System Provider User Manual on the IDHS website.

Search for Existing GATA Budget

To avoid the creation of duplicate budgets, you will need to search for an existing budget before entering a new one. Click on the "GATA Budgets" tab. Select the fiscal year from the dropdown menu. Click "Search."

CSA will bring up everything with the search criteria you entered. You can also enter the CSFA Number to narrow your search results. The CSFA Number can be found on the Notice of Funding Opportunity or renewal notice.

The status of the budget is listed under the "Budget Approval Status" column. To view the budget, click on the "View" link next to the correct budget.

The heading "Status History" shows the status of the budget as well as any comments entered by IDHS staff during review.

Below is description of each status.

Work in progress: The organization is entering information into the budget.
Grantee submit for Signature: The organization finished entering information and has submitted the budget for Executive signature.
GATA Budget signed and submitted to program review: The budget was signed by either the CFO (or designee) or the Executive Director (or designee) and was automatically submitted to IDHS program staff for review.
Program Lock: IDHS program staff has locked the budget for program review.
Program Unlocked: IDHS program staff has unlocked the budget from program review.
Program Approve: IDHS program staff has approved the proposed budget.
Program Reject: IDHS program staff has returned the budget to the organization with specific comments.
Fiscal Lock: IDHS fiscal staff has locked the budget for fiscal review.
Fiscal Unlock: IDHS fiscal staff has unlocked the budget from fiscal review.
Fiscal Approve and Sign off: IDHS fiscal staff has approved the budget.
Fiscal Reject: IDHS fiscal staff has returned the budget to the organization with specific comments.
Program Signoff: IDHS program staff has approved the budget.
Budget Needs Revision: IDHS program of fiscal staff returned the budget to the organization with specific comments after the budget was approved and/or signed off by program and/or fiscal staff.
Budget Needs Amendment: IDHS program/fiscal staff has returned the budget to the grantee for one or more of the following reasons with specific comments:
- Requesting to reallocate funds between expenditure line items that exceed the discretionary limits
- Requesting to increase total program grant revenue
- Requesting to decrease total program grant revenue
Linked Budget: IDHS program staff has linked the approved budget to a grant agreement.

Any data validation errors that occur while proposing a budget will be displayed at the top of the screen in red text. Contact the contact person for your grant or Notice of Funding Opportunity with questions regarding the status of your budget.

Enter New GATA Budget

To avoid the creation of duplicate budgets, you will need to search for an existing budget before entering a new one. Click on the "GATA Budgets" tab to go to the GATA Budgets page. Select the fiscal year from the dropdown menu and click "Search."

If the budget has not yet been entered, click on "Add Budget." If the budget has already been entered for the grant, do not create a new one.

Type in the CSFA Number and click "Search."

If you do not know the CSFA Number, leave in "444-" and click "Search."

All CSFA numbers that are available for DHS will be listed.

Click on the "Select" button next to the correct Program Name.

In the Fiscal Year dropdown menu, select the Fiscal Year for which you are requesting funding. A Fiscal Year covers the period from July 1 through June 30. For example: July 1, 2023 through June 30, 2024 is Fiscal Year 2024.

There are two budget templates available in the CSA Tracking System, the Uniform Grant Budget (UGB) Template and the Fixed Rate Grant Budget (FRGB) Template. An organization must select the appropriate budget template, as identified in the Catalog of State Financial Assistance (CSFA) or the Notice of Funding Opportunity (NOFO). The CSFA and NOFO would also indicate how to submit supplemental information, where required. If you are unsure which budget template to use, reach out to the agency contact listed on the CSFA for the specific program. If the incorrect budget template is used, you will have to re-enter the information into the correct template. The information cannot be transferred.

Uniform Grant Budget

Choose UGB for Budget Type. The CSFA Number and CSFA Short Description will be automatically entered.

The Notice of Funding Opportunity (NOFO) number and NOFO suffix will need to be entered, if applicable. If you are unsure, refer to guidance in the NOFO or program application. If the information is not specified, contact program personnel for guidance. If the program is being competitively bid in the fiscal year for which you are applying for funding, you are responding to a NOFO. If this is the case, do not check the box. Instead, enter the NOFO number in the format of ##-444-##-####-##.

For all programs funded by IDHS, the first two digits are the fiscal year of the grant and the next three are 444 for DHS. For example, 24-444-. Additional information can be submitted in the Description Narrative section. Click "Save."

If the program is not competitively bid in the fiscal year for which you are applying for funding, you are not responding to a NOFO. In that case, click the check box. Additional information can be submitted in the Description Narrative section. Click "Save."

Enter Revenues

If you are bidding on a competitive grant through the NOFO process, enter the grant funds amount you are seeking. For non-competitive grants, you should have received information about available State funding from your program contact. The State of Illinois Grant Requested amount must be whole number. Do not use commas.

This number should include all the grant funds sought from IDHS, State funds as well as Federal funds distributed by IDHS as the pass-through entity. You are only required to enter non-State funds if there is a match requirement or cost sharing requirement. The CSFA or NOFO would indicate if there is a requirement. If there is a requirement listed, enter the relevant match information. If there is not a match requirement but your organization still uses non-State funds to run the program, you may include that information. There will be an opportunity to explain in detail how your organization will use those funds to supplement State funding for the program. When you are done, click "Save" to continue.

In the above example, you are required to have a 10% of the $250,000 grant requested (10% of $250,000 is $25,000). If the amount of Non-State funding does not total $25,000, you will receive an error message.

In the above example, you would have two options: 1) reduce the amount of grant funds requested to $150,000 or 2) increase the match amount to $25,000.

After the Revenue data has been entered, click "Save."

NOTE - If you need to edit the Revenues of a budget after saving, click "State/Non-State of IL Revenues" on the Budget Summary page to enter revenue information.

Indirect Cost Rate

Organizations/grantees/subrecipients are required to make an annual indirect cost rate election through the State of Illinois Grantee Portal. Upon notice of award, Grantees/subrecipients choosing to negotiate an indirect cost rate must submit an initial indirect cost rate proposal (ICRP) in the Centralized Indirect Cost Rate System. Submission of the ICRP or rate election must be completed no later than three months after the effective date of the award (See 2 CFR 200 Appendix IV (C)(2)(b)).

Uniform Guidance requires annual submission of an ICRP or rate election. The Centralized Indirect Cost Rate System accessed via the Grantee Portal needs to be used for annual renewals. Annual submissions must be received within six months after the grantee's fiscal year end (See 2 CFR 200 Appendix IV (C)(2)(c)).

You do not have to submit a proposal if you have a Federally Negotiated Indirect Cost Rate Agreement (NICRA) or if you elect to take the de minimis amount of indirect cost rate reimbursement. However, you will still need to log into the Grantee Portal to make an annual election and upload current Federal NICRA. Additionally, you will need to choose one of the indirect cost rate options on your budget. The indirect cost rate page has eight choices.

Option 1

Select Option 1 if your organization has a Federally NICRA.

If you select Option 1, you will need to enter the following information from the NICRA on this page: the time period of the letter, the Federal agency that agreed to the rate, the rate, and the base. Copy verbatim the Distribution Base information from the NICRA into the text box. The text box allows for enough characters to copy the language in its entirety.

Under Option 1, you are confirming that your organization has a NICRA that was approved by the Federal government. A copy of this agreement must be provided to the State of Illinois' Indirect Cost Unit for review and documentation through the State of Illinois Grantee Portal. The NICRA will be accepted by all State agencies up to any statutory, rule-based or programmatic restrictions or limitations.

Option 2a

Select Option 2a if you have a current NICRA from the State of Illinois.

If you select Option 2a, enter the relevant NICRA information on this page. You must submit a new Indirect Cost Rate Proposal (ICRP) for subsequent elections to the Indirect Cost Unit within six months after the close of each fiscal year for your entity (See 2 CFR 200 Appendix IV (C)(2)(c)).

Option 2b

Select Option 2b only if you are a Unit of Local Government that receives less than $35 million in direct federal funds and currently has a Federal Rate Maintained Internally (FRMI) with the State of Illinois.

You will be required to submit the annual FRMI to the State of Illinois within six (6) months after the close of each fiscal year (2 CFR 200 Appendix VII (D)(1)(d)).

Option 2c

Select Option 2c if you do not currently have a State of Illinois NICRA but plan to apply.

You will be required to make an election in the Grantee Portal and complete the State ICRP submission in the Centralized Indirect Cost Rate System. Your organization must submit its ICRP and related documentation immediately after being advised that the State award will be made and, in no event, no later than three months after the effective date of the State award (See 2 CFR 200 Appendix IV (C)(2)(b)).

Option 2d

Select Option 2d only if you are a Unit of Local Government that receive less than $35 million in direct federal funds and currently does not have a FRMI with the State of Illinois.

You will be required to make an election in the Grantee Portal and complete the submission of State FRMI in Centralized Indirect Cost Rate System. Your organization must submit its FRMI and related documentation immediately after being advised that the State award will be made and, in no later than three months after the effective date of the State award (2 CFR 200 Appendix IV (C)(2)(b)).

Option 3

Select Option 3 if you elect to use the de minimis indirect cost reimbursement of 10% of Modified Total Direct Costs (MTDC) (2 CFR 200.1). The de minimis rate may be used indefinitely on State of Illinois awards (See 2 CFR 200.414(f)). To be eligible for claiming the de minimis rate the following apply:

Any entity having a current negotiated (including provisional) rate is not eligible to use the de minimis rate (See 2 CFR 200 414(f)).
Any governmental department or agency unit that receives more than $35M in direct federal funding (See 2 CFR 200 Appendix VII (D)(1)(b)) is not eligible to use the de minimis rate.
Any entity that is required (added: restricted) either by statute or regulation to use a rate different from the negotiated rate (See 2 CFR 200.414(c)(1)) is not eligible to use the de minimis rate.

Your organization MUST still provide in the Indirect Cost Schedule 16 descriptive narrative information regarding the calculation of MTDC.

Option 4

Select Option 4 if you are applying for a grant under a Restricted Rate Program. You must indicate whether you are using a restricted indirect cost rate that is included on your approved NICRA or whether you are using a restricted indirect cost rate because of a program limit or statutory limit.

Option 5

Select Option 5 if you are not seeking any reimbursement for indirect costs associated with the grant.

Once you have completed this section, click "Save."

You will receive a warning. Click "OK."

Indirect Cost Rate Line Item

Click on the "Go to Category/Summary" dropdown menu on the top right corner of the Uniform Grant Budget Summary page and choose "Indirect Cost."

On the Indirect Cost page, you will provide the most recent indirect cost rate agreement information for the itemized budget. The appearance of this page will vary based on which Indirect Cost Rate option you selected.

You must use the applicable indirect cost rates negotiated with the Federal or State government in computing indirect costs (F&A) for a program budget. The amount for indirect costs should be calculated by applying the current negotiated indirect cost rate(s) to the approved base(s).

After the amount of indirect costs is determined for the program, a breakdown of the indirect costs should be provided in this section. Your organization will also be allowed to elect to receive an indirect cost rate below your calculated rate.

Indirect Cost Rate Option 1, 2(a-d) or 4

If you selected Option 1, 2(a-d) or 4, you have a current indirect cost rate or the program has a specified indirect cost rate. You have the option to use a lower rate, but it is not required. Click the "Edit Input Base and Non-negotiated Rate" to enter the base for your rate.

On this page, you can enter the base amount to apply to your indirect cost rate. Do not use commas. If you choose to use a lower rate, you must check the box and enter the rate you wish to use. Click "Save."

You will receive a warning. Click "OK."

The below screenshot shows the amount of indirect costs reimbursement the organization is eligible if our rate was 25.90% on a base of $10,000.

Indirect Cost Rate Options 2b, c or 3

If you selected Option 2b, 2c or 3, you do not have a current indirect cost rate and will apply for one within three months of the grant agreement or will be taking the de minimis indirect cost rate. If you selected Option 2b or 2c, the de minimis rate will apply in the event you do not receive an approved rate.

Click the "Edit Input Base and Non-negotiated Rate" to enter the base for your rate. You also have the option to use a lower rate than the de minimis rate, but it is not required.

Enter the base amount to apply to your indirect cost rate. The base in this case is the Modified Total Direct Costs of the grant. If you choose to use a lower rate, you must check the box and enter the rate you wish to use. When using the di minimis, the dollar amount entered would be total direct cost, not the award amount. When using the exclusion feature below in conjunction with entering total direct costs as the base, CSA will auto-calculate MTDC.

Click "Save."

You will receive a warning. Click "OK."

The list of included and excluded items to calculate the Modified Total Direct Costs is available in a link on this page.

It is easier to add excluded items at this step. To do so, click "Add Exclusion Item."

To exclude items not included in the Modified Total Direct Cost, click "Add Exclusion Item" and select the item from the dropdown menu. Add the amount and click "Save."

Describe any variations or provide additional information in the Indirect Cost Narrative and click "Save Narrative."

Indirect Cost Rate Option 5

If you selected Option 5, you will not be reimbursed for indirect costs under this grant. You cannot enter indirect cost rate information on this page.

You will need to return to this page after entering the direct cost line items to add appropriate items to your indirect cost base.

Place of Performance

If you are on the indirect Cost Page, click "Cancel" to go back to the Summary Page.

You will need to select the facility that performs the services under this budget. Click "Edit Place of Performance."

Click "Select" next to the facility location where the services will be performed.

If the facility location is not listed, you can add it in the Facility tab.

If you have multiple locations, include the facility information in the Project Detail description text box. Go to "Edit Budget."

Type in the description and click "Save."

Uniform Grant Budget Worksheet/Schedule and Narrative

GATU requires each proposed budget to include a narrative, sometimes referred to as the budget justification. The narrative serves two purposes: 1) it explains how the costs are estimated and to be allocated and 2) it justifies the need for the cost. Using the Line Item Cost Categories available in the CSA System complies with the requirement to submit a narrative. The Cost Categories, available in the upper right-hand corner of the Budget Summary page, allows you to provide an itemized budget breakdown and justification for each budget category listed in the budget. You can move between the Cost Category pages by using the dropdown menu, but you must click "Save" to record your changes. Every line item entered on the Cost Category pages requires justification information in the narrative.

As you work through the Cost Categories, remember to budget for the funds requested from IDHS (State funds) and those from other sources (Non-State of Illinois funds). Non-State funds or resources that are used to meet a cost-sharing, matching requirement or provided as a voluntary cost-sharing or matching commitment must include in the narrative: 1) The specific costs or contributions by budget category, 2) The source of the costs or contributions and 3) in the case of third-party in-kind contributions, a description of how the value was determined for the donated or contributed goods or services. See 2 CFR 200.306 for additional guidance.

State of IL Funds

Select State of IL Funds in the dropdown menu to view the summary page for the grant funds requested. This page corresponds to Section A of the Uniform Grant Budget Template. There is no data entry required on this page. Section A automatically populates from the Cost Category pages. When you are finished, Line 18 of this page must match the total amount of grant funds requested. If the numbers do not match, you will see a warning in red.

Non-State of IL Funds

Select Non-State of IL Funds in the dropdown menu to view the summary page for resources used to meet a cost-sharing, matching requirement or provided as a voluntary cost-sharing or matching commitment. This page corresponds to Section B of the Uniform Budget Template. There is no data entry required on this page. Section B automatically populates from the Cost Category pages. When you are finished, Line 18 of this page must match the total amount of Non-State funds requested.

Personnel

Select Personnel in the dropdown menu to enter the salaries and wages to be charged to the grant in accordance with 2 CFR 200.430. You will need to list each position by title and name of employee (if available), list the salary rate, the percentage of time to be devoted to the project and the length of time working on the project. Compensation paid for employees engaged in grant activities must be consistent with that paid for similar work within your organization.

NOTE: If the position is currently filled, you must list the full first and last name of the employee as it appears in your payroll records. If the position is vacant, indicate this by entering either "To Be Hired" (TBH) or "To Be Determined" (TBD) in the name field. Once that position is filled, notify the IDHS program manager of the individual's full first and last name as it appears in your payroll records.

Click "Add State Item" at the bottom of the page.

You will need to enter the first and last name (or TBH/TBD) and the position of the person you are charging to the grant. Enter Salary or Wage without characters and select the appropriate basis from the dropdown menu (Year, Month or Hour). Enter the percent of time the employee will spend working on this grant in relation to the organizational-wide activities of the employee. If you are basing the salary yearly, the maximum length of time you can enter is "1." If you are basing the salary monthly, the maximum length of time you can enter is "12." Click "Save" when finished.

The line item will appear under the State personnel list. You can edit or delete the entry using the action buttons in the right column.

Repeat this step until you have added all State personnel. You can add personnel funded by non-State funds by clicking "Add Non-State Item."

You will need to enter supporting information to justify charging the listed salaries to the grant. Enter the justification information in the appropriate "Personnel Narrative" text box. You can describe several individuals performing the same service as a group. The description of the responsibilities and duties of each position must relate to fulfilling the project goals and objectives. You must also provide a justification and description of vacant positions. Relate each position specifically to program objectives. Personnel cannot exceed 100% of their time on all active projects. Click "Save Narrative" when finished.

Fringe Benefits

Select Fringe Benefits in the dropdown menu to enter the fringe benefits to be charged to the grant in accordance with 2 CFR 200.431. Fringe benefits should be based on actual known costs or an established formula. Fringe benefits are only to be for the personnel listed in the Personnel category and only for the percentage of time devoted to the project. Provide the fringe benefit rate used and a clear description of how the computation of fringe benefits was done. If a fringe benefit rate is not used, show how the fringe benefits were computed for each position. The fringe rate must be applied to a base equal to or less than the personnel base.

Click "Add State Item" at the bottom of the page.

You can list fringe benefits one of two ways 1) list each position by name and title of the employee with the base and rate of fringe benefits per person or 2) list the benefits by type.

If you list benefits by type, enter the benefit type in the "Name" field, and "N/A" in the Position field. The base should be the total of the personnel charged to the grant (total of the Personnel Costs column), and the rate should be the appropriate rate for the benefit. When finished, click "Save" to return to the Cost Category Page.

If you list benefits by person, list the name or TBD/TBH, the Position, the Base (the "Personnel Cost" charged to grant in the Personnel section) and the fringe benefit rate. When finished, click "Save" to return to the Cost Category Page.

Repeat this step until you have added all benefits charged to the State. You can add fringe benefits that correspond to the personnel funded by non-State funds by clicking "Add Non-State Item."

You will need to enter supporting information to justify charging these fringe benefits to the grant. Enter the justification information in the appropriate "Fringe Benefits Narrative" text box. When finished typing the Narrative, click "Save Narrative" to record the changes.

Travel

Select Travel in the dropdown menu to enter the employee Travel to be charged to the grant in accordance with 2 CFR 200. 475. You will need to list who is traveling, the cost, basis, quantity of the trip and sufficient justification to explain why the grant requires travel.

Click "Add State Item" at the bottom of the page.

For training projects, travel and meals for trainees should be listed separately. Show the number of trainees and unit cost involved. Identify the location of travel, if known. If unknown, indicate "location to be determined." Indicate the source of the Travel Policies used to complete the Cost Category or the State of Illinois Travel Regulations. The funds requested in the travel category should be for staff travel only.

Travel for consultants should be shown in the consultant category along with the consultant's fee. Travel for training participants, advisory committees, review panels, etc., should be itemized the same way as indicated above and placed in the "Miscellaneous" category. Transportation for clients or program participants should be placed in the "Miscellaneous" category. When finished, click "Save" to return to the Cost Category Page.

Repeat this step until you have added all travel charged to the State. You can add travel costs that correspond to the personnel funded by non-State funds by clicking "Add Non-State Item."

You will also need to enter supporting information to justify charging the travel to the grant. Enter the justification information in the appropriate "Travel Narrative" text box. The travel narrative should include origin and destination, type of transportation, estimated breakdown of specific costs (if not clear from the line items), number of travelers, related lodging and per diem costs, a brief description of the travel involved, its purpose and an explanation of how the proposed travel is necessary for successful completion of the project. When finished typing the Narrative, click "Save Narrative" to record the changes.

Equipment

Select Equipment in the dropdown menu to enter the equipment or equipment depreciation (See 2 CFR 200.436(a)) to be charged directly to the grant. (See rules of allowability and prior approval requirements at 2 CFR 200.439).

List the annual or total cost for equipment (or depreciation), if appropriate. Equipment is an article of tangible, nonexpendable, personal property that has a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization threshold established by the non-Federal entity for financial statement purposes, or $5,000. This is the threshold for an individual item. Twenty items may add up to over $5,000, but individually it does not meet the threshold.

An organization may classify equipment at a lower dollar value but cannot classify it higher than $5,000. If an organization classifies a lower dollar value as equipment, the narrative must reference organization policy in the narrative section.

Note: The organization's capitalization policy for classification of equipment MUST be used if the organization's capitalization threshold is less than $5,000. Your organization should analyze the cost benefits of purchasing versus leasing equipment, especially high cost items and those subject to rapid technical advances.

Click "Add State Item" at the bottom of the page.

Enter the equipment type, quantity and cost per item. If you are charging for leased equipment, enter the annual cost of the lease. Rented or leased equipment costs should be listed in the "Contractual" category. When finished, click "Save" to return to the Cost Category Page.

Repeat this step until you have added all equipment charged to the State. You can add equipment costs that correspond to non-State funds by clicking "Add Non-State Item."

You must provide justification for the use of each item and relate it to specific program objectives. Enter the justification information in the appropriate "Equipment Narrative" text box. When finished typing the Narrative, click "Save Narrative" to record the changes.

Supplies

Select Supplies (See 2 CFR 200.1) in the dropdown menu to enter the supplies to be charged to the grant (Also see 2 CFR 200.453 Materials and supplies costs, including costs of computing devices). List the annual or total cost for supplies, if appropriate. Generally, supplies include any materials that are expendable or consumed during the course of the project.

Click "Add State Item" at the bottom of the page.

List the supplies by type (office supplies, postage, training materials, copying paper and other expendable items such as books or computer devices that do not meet the definition of equipment), and show the basis for computation. When finished, click "Save" to return to the Cost Category Page.

Repeat this step until you have added all supplies charged to the State. You can add supplies costs that correspond to non-State funds by clicking "Add Non-State Item."

You must provide justification for the use of each item and relate it to specific program objectives. Enter the justification information in the appropriate "Supplies Narrative" text box. When finished typing the Narrative, click "Save Narrative" to record the changes.

Contractual

Select Contractual in the dropdown menu to enter the contractual services or subaward(s) to be charged to the grant.

A contract (See 2 CFR 200.1) is a legal instrument by which your organization purchases property or services needed to carry out the project or program under this award.
A subaward (See 2 CFR 200.1) is an award provided by your organization to a subrecipient for the subrecipient to carry out part of this project, including a portion of the scope of work or objectives. It does not include payments to a contractor or payments to an individual that is a beneficiary of the program.

Click "Add State Item" at the bottom of the page.

You must describe the service to be procured by contract and an estimate of the cost. Provide a separate justification for individual contracts in excess of the Simplified Acquisition Threshold ($250,000) (See 2 CFR 200.1). When finished, click "Save" to return to the Cost Category Page.

You must also include any subawards. For each subaward, submit a separate subrecipient budget to the program contact listed in the CSFA or to the recipient of your NOFO response, regardless of the dollar value.

Repeat this step until you have added all contractual services charged to the State. You can add contractual services that correspond to non-State funds by clicking "Add Non-State Item."

You must provide justification for the use of each item and relate it to specific program objectives. Enter the justification information in the appropriate "Contractual Services Narrative" text box. When finished typing the Narrative, click "Save Narrative" to record the changes.

Consultant Services

Select Consultant Srvc in the dropdown menu to enter the consultant services to be charged to the grant in accordance with 2 CFR 200.459.

Click "Add State Item" at the bottom of the page.

For each consultant, enter the name, service to be provided, hourly or daily fee and estimated time to be spent on the project. List the expenses associated with the Consultant Services. If the expenses are included in the Services cost, note that in the Narrative. When finished, click "Save" to return to the Cost Category Page.

Repeat this step until you have added all consultant services charged to the State. You can add consultant services that correspond to non-State funds by clicking "Add Non-State Item."

You must provide justification for the use of each item and relate it to specific program objectives. Enter the justification information in the appropriate "Consultant Services Narrative" text box. Additionally, indicate whether your formal written Procurement Policy or the Federal Acquisitions Policy is used. When finished typing the Narrative, click "Save Narrative" to record the changes.

Consultant Expenses

Select Consultant Expn in the dropdown menu to enter the consultant expenses to be charged to the grant in accordance with 2 CFR 200.459. List the expenses associated with the Consultant Services. If the expenses were included in the Services cost, skip this step.

Click "Add State Item" at the bottom of the page.

List all expenses to be paid from the grant to the individual consultant (i.e., travel, meals, lodging, etc.). If a field is not applicable to the service provided, enter the number "1" as a constant. The example below indicates that lunch is being provided to the consultant. The "Number of Trips" is not applicable, so we have entered "1" in that field. When finished, click "Save" to return to the Cost Category Page.

Repeat this step until you have added all consultant expenses charged to the State. You can add consultant services that correspond to non-State funds by clicking "Add Non-State Item."

You must provide justification for the use of each item and relate it to specific program objectives. Enter the justification information in the appropriate "Consultant Expenses Narrative" text box. When finished typing the Narrative, click "Save Narrative" to record the changes.

Construction

Select Construction in the dropdown menu to enter the construction expenses to be charged to the grant. Provide a description of the construction project and an estimate of the costs.

As a rule, construction costs are not allowable unless given prior written approval. In some cases, minor repairs or renovations may be allowable. Any grants that require this line item require IDHS' written approval prior to budgeting in this category. Consult with the program contact listed in the CSFA before budgeting funds in this category. Estimated construction costs must be supported by documentation. You will need to submit drawings and estimates, formal bids, etc., to the program contact prior to approval. As with all other costs, follow the specific requirements of the program, the terms and conditions of the award, and applicable regulations.

Click "Add State Item" at the bottom of the page.

You will need to indicate the purpose of the construction, describe the work and give the cost of the project for which IDHS gave prior written approval. When finished, click "Save" to return to the Cost Category Page.

Repeat this step until you have added all construction expenses charged to the State. You can add consultant services that correspond to non-State funds by clicking "Add Non-State Item."

You must provide justification for the use of each item and relate it to specific program objectives. Enter the justification information in the appropriate "Construction Narrative" text box. When finished typing the Narrative, click "Save Narrative" to record the changes.

Occupancy

Select Occupancy in the dropdown menu to enter the occupancy expenses to be charged to the grant. Occupancy would include rent and utilities (See 2 CFR 200.465).

Click "Add State Item" at the bottom of the page.

List items and descriptions by major type and the basis of the computation. NOTE: This budgetary line item is to be used for direct program real property depreciation (See 2 CFR 200.436) or rent (See 2 CFR 200.465), whichever applies, and utilities. Maintenance and repair costs may be included here if directly allocated to program (See 2 CFR 200.452). All other indirect or administrative occupancy costs should be listed in the indirect expense section of the budget. When finished, click "Save" to return to the Cost Category Page.

Repeat this step until you have added all occupancy expenses charged to the State. You can add occupancy costs that correspond to non-State funds by clicking "Add Non-State Item."

You must provide justification for the use of each item and relate it to specific program objectives. Enter the justification information in the appropriate "Occupancy Narrative" text box. Explain how depreciation/rent and utility expenses are allocated for distribution as an expense to the program/service. For example, provide the square footage and the cost per square foot rent and utility, and provide a monthly rental and utility cost and how many months to rent. When finished typing the Narrative, click "Save Narrative" to record the changes.

Research and Development

DHS does not currently use this budget category. You must consult with IDHS before budgeting funds for Research and Development.

Select R & D in the dropdown menu to enter the research and development expenses to be charged to the grant. Research & Development (See 2 CFR 200.1) is defined as all research activities, both basic and applied, and all development activities that are performed by non-Federal entities directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes.

Click "Add State Item" at the bottom of the page.

Add the purpose of the Research and Development, a description of the research and development, and the project and an estimate of the costs. When finished, click "Save" to return to the Cost Category Page.

Repeat this step until you have added all State research and development. You can add research and development funded by non-State funds by clicking "Add Non-State Item."

You must provide justification for the use of each item and relate it to specific program objectives. This would only be available after a discussion with IDHS. Enter the justification information in the appropriate "Research and Development" text box. When finished typing the Narrative, click "Save Narrative" to record the changes.

Telecommunications

Select Telecommunications in the dropdown menu to enter the telecommunications expenses to be charged to the grant. This budgetary line item is ONLY to be used for direct program telecommunications. All other indirect or administrative telecommunication costs should be listed in the indirect expense section of the Budget.

Click "Add State Item" at the bottom of the page.

List the items and descriptions by major type and the basis of the estimate of costs.

Repeat this step until you have added all State telecommunications. You can add telecommunications funded by non-State funds by clicking "Add Non-State Item."

You must provide justification for the use of each item and relate it to specific program objectives. Enter the justification information in the appropriate "Telecommunications Narrative" text box. When finished typing the Narrative, click "Save Narrative" to record the changes.

Training and Education

Select Training and Edu in the dropdown menu to enter the training and education expenses to be charged to the grant.

Click "Add State Item" at the bottom of the page.

Include rental space for training (if required), training materials, speaker fees, substitute teacher fees or any other applicable expenses related to the training. When training materials (pamphlets, notebooks, videos and other various handouts) are ordered for specific training activities, the items should be itemized in this section. When finished, click "Save" to return to the Cost Category Page.

Repeat this step until you have added all State training and education. You can add training and education funded by non-State funds by clicking "Add Non-State Item."

You must provide justification for the use of each item and relate it to specific program objectives. Enter the justification information in the appropriate "Training and Education Narrative" text box. When finished typing the Narrative, click "Save Narrative" to record the changes.

Direct Administrative Costs

Select Direct Admin Costs in the dropdown menu to enter the direct administrative costs to be charged to the grant.

Click "Add State Item" at the bottom of the page.

The salaries of administrative and clerical staff should only be listed here if all the following conditions are met:

(1) Administrative or clerical services are integral to a project or activity

(2) Individuals involved can be specifically identified with the project or activity

(3) Such costs are explicitly included in the budget or have the prior written approval of the State awarding agency and

(4) The costs are not also recovered as indirect costs.

If all the conditions are not met, the test costs must be treated as indirect (F&A) costs. When finished, click "Save" to return to the Cost Category Page.

Include administrative salaries and related fringe amount, separately delineated for each position.

Repeat this step until you have added all State direct administrative costs. You can add direct administrative costs funded by non-State funds by clicking "Add Non-State Item."

You must provide justification for each item and relate it to specific program objectives, including a description of position activities and detail of fringe rates applied. Enter the justification information in the appropriate "Direct Administrative Costs" text box. Explain how the listed personnel meet the four requirements for the category (listed above). When finished typing the Narrative, click "Save Narrative" to record the changes.

Miscellaneous Costs

Select Misc Costs in the dropdown menu to enter the miscellaneous expenses to be charged to the grant. In this category, list items not included in the previous categories. Where possible, items should be placed in specific budget categories.

Click "Add State Item" at the bottom of the page.

List items by type of material or nature of expense and break down costs by quantity and cost per unit if applicable. When finished, click "Save" to return to the Cost Category Page.

Repeat this step until you have added all State miscellaneous costs. You can add miscellaneous costs funded by non-State funds by clicking "Add Non-State Item."

You must provide justification for the use of each item and relate it to specific program objectives. Enter the justification information in the appropriate "Miscellaneous" text box. Explain the necessity of the costs for successful completion of the project and exclude unallowable costs (e.g. Printing, Memberships & subscriptions, recruiting costs, etc.). When finished typing the Narrative, click "Save Narrative" to record the changes.

Grant Exclusive Line Item

Select Grant Excl Ln Itm in the dropdown menu to enter any costs exclusive to this grant. You must be advised by IDHS or the NOFO to use this category before budgeting funds in the Grant Exclusive Line Item category.

Click "Add New Grant Exclusive Line Item" at the bottom of the page.

Click "Add State Item."

In this category, list costs directly related to the service or activity of the program that are an integral line item for budgetary purposes. When finished, click "Save" to return to the Cost Category Page.

You must provide justification for the use of each item and relate it to specific program objectives. Enter the justification information in the appropriate "Grant Exclusive Line Item" text box. Cite the rule or any other authority to justify how the costs directly relate to the service or activity of the program. When finished typing the Narrative, click "Save Narrative and Description" to record the changes.

Click "Cancel" to go back to the Grant Line Exclusive Page

Repeat this step until you have added all State Grant Exclusive Line Items. You can add State Grant Exclusive Line Items funded by non-State funds by clicking "Add New Grant Exclusive Line Item" then "Add Non-State Item."

Indirect Costs

Now you will return to the Indirect Cost Category page to complete your entries. Click on Indirect Costs in the dropdown menu. There should already be some information here from previous steps. The amount of available indirect costs it located in the header. Use this as a guide, but make sure your rate and base are properly applied. Do not rely solely on the heading.

Click "Add State Item" to add an item to your base.

Select the item to include from the dropdown menu.

Enter the remaining information. Click "Save."

Repeat this step until you have added all indirect costs. You can indirect costs funded by non-State funds by clicking "Add Non-State Item."

If you did not add exclusion items previously, click "Add Exclusion Item." This is only applicable for Indirect Cost Rate Option 2b or Option 3.

You must provide justification for the use of each item and relate it to specific program objectives. Enter the justification information in the appropriate "Indirect Cost" text box. You can use this space to explain any deviations from a negotiated rate. When finished click "Save Narrative."

When you are done with your indirect costs, click "Cancel" to return to the Budget Summary page.

When the budget is complete, see the "Certify Budget Rounding" Section of this manual.

Fixed Rate Grant Budget

If your grant or program received an exception from using the uniform budget template because it is based on a rate, you will need to submit budget information using the Fixed Rate Grant Budget.

Enter the Fiscal Year. Choose FRGB in the Budget Type dropdown menu. The CSFA and CSFA Short Description will be entered automatically. Enter in the appropriate CSFA number and short description or check the box if the grant is not being competitively bid through a NOFO. Click "Save."

The Budget Summary page is displayed. Click "Edit Budget" to enter in the basic budget information.

Enter the basic information about the program: whether there was a NOFO, the CSFA number, and the CSFA short description. You can also indicate the number of clients you intend to serve, in what IDHS regions you intend to provide services in and your anticipated revenues to provide services. Add a description of the project in the Narrative text box and click "Save."

You can now begin adding information about your services. Click "Add Service Deliverable" to add a service.

Enter the code (duplicates are allowed). If there is no code, enter N/A. Enter the minimum units of service (enter a "1" if no value is available), the rate per unit and the anticipated number of unduplicated clients served using this service deliverable. This should not exceed the number of clients entered in the "Add Budget Information" Section. Click "Save" when finished.

The service deliverable will appear on the budget summary page.

Repeat this step until you have added all service deliverables. When the budget is complete, see the "Certify Budget Rounding" Section of this manual.

Certify Budget Rounding

The Certify Budget Rounding feature allows a budget to be rounded up or down, within an allowable $2.00 variance. This feature permits the State of Illinois Requested Amount to reconcile with line 18 in the budget (Total Cost State Grant Funds) when a rounding variance present. For example, if the budget amount is off by $0.01, this feature will allow for the budget totals on the summary page to round to match the State amount requested.

After you select the "Certify Budget Total Rounding" button you will be prompted to certify the "GATA Budget Total Override."

When the budget is complete and there are no errors, it is ready to Submit to Executives.

Print Budget

You can view the PDF version of your budget by selecting the "Print Budget" option in the CSA Tracking System.

This feature is not available during the review of the budget by your Executive Director. Once you submit your budget to IDHS, you will have the ability to print a version of the budget again.

Submit to Executives

Once the budget is complete and the summary pages are not showing errors, the budget is ready for submission for Provider Executive review. Click "Submit to Executives."

After you click "Submit to Executives," the Status History will change. An email is not sent to your Executive Director. You will need to let the Executive Director know the budget is ready for approval.

If the Status History still has "Work in Progress," check for errors at the top of the summary page.

If you later discover errors or need to make changes to the budget, you can select "Retract Submit to Executives" to un-submit the budget for Executive signature. This is only available prior to budget signoff by the Executive Director or Equivalent.

Budget Signoff by the Executive Director or Equivalent

After you have clicked "Submit to Executives," your organization's Executive Director or equivalent will need to login and review the budget. An email is not sent to your Executive Director. You will need to let the Executive Director know the budget is ready for approval.

Once the budget is completed and no errors are found, the Executive Director or Equivalent can sign off.

Once the budget has been reviewed and there are no changes, the Executive Director can sign off on the budget by clicking "Executive Signature Page."

At this point, the Executive Director or Equivalent can enter in any comments and click "Executive Director or equivalent Sign" to electronically sign off on the budget.

You will receive a warning. Click "OK."

Your budget will be automatically submitted to IDHS for review. The Status History will be updated to show it has been signed and submitted.

If you are trying to approve a budget and the "Executive Director or Equivalent Sign" button is not available, check the status of your budget. If it says, "Work in Progress," you need to click on the "Submit to Executives" button.

If you have the message "WARNING: User not authorized to view this page. Please contact Office of Contract Administration for further assistance," you do not have budget signoff authority. Please see Process for adding GATA Budget Signoff Authority.

If you later discover errors or need to make changes, you can select "Retract from IDHS" to un-submit the budget. This is only available prior to IDHS program staff locking the budget for review. You must receive executive signoff again to resubmit the budget.

Copy Prior FY Budget

Click on the "GATA Budgets" tab. Select the previous fiscal year from the dropdown menu. Click "Search."

CSA will bring up everything with the search criteria you entered. You can also enter the CSFA Number to narrow your search results.

To view the budget, click on the "View" link next to the correct budget.

Click "Next FY Rollover."

To confirm roll-over, click "OK."

You will receive a message stating it was copied successfully.

You will receive a message if it was previously copied.

Make any necessary changes to your budget using the same steps as in the "Enter New GATA Budget" Section of this manual. When finished, follow the same instructions to Certify Budget Rounding, Submit to Executives and Budget Signoff by the Executive Director or Equivalent.

Budget Changes/Amendments

If you need to make a change to your budget, contact the contact person listed in Exhibit D of your agreement. The contact person for your agreement should contact you if IDHS needs you to make changes to your budget.

The contact person for your agreement will create a "Formal Amendment" allowing you to change the budget. You will receive an auto-generated email to the main contact for your organization indicating that your budget needs amended.

Do not submit a new budget. You will need to modify your existing budget. Search for the existing budget by going to the GATA Budgets tab, selecting the fiscal year and clicking "Search." CSA will bring up everything with the search criteria you entered. You can also enter the CSFA Number to narrow your search results.

Click on "View" by the correct budget. The status should be either "Program Reject," "Fiscal Reject," "Budget Needs Amendment," or "Budget Needs Revision." The status of the budget is listed under the "Budget Approval Status" column.

The budget will need to be brought to "Work in Progress" status before it can be approved. This can be done by updating at least one of the budget categories in the "Go To Category/Summary" dropdown menu or updating "Edit Place of Performance," "Edit Budget," "State/Non-State of IL Revenues," and "Indirect Cost Rate" information on the Uniform Grant Budget Summary page.

Note: If the change needed to the budget does not include any of these areas, you can make a simple change. For example, click on "Edit Budget," put a period behind N/A and click "Save."

If your budget includes an increase or decrease, click on the "State/Non-State of IL Revenues" tab on the Uniform Grant Budget Summary page.

Update the "State of Illinois Grant Requested" field with the new amount and click "Save."

Make any necessary change to the categories in the "Go To Category/Summary" dropdown menu (for UGB) or the Service Deliverables (for FRGB).

When finished, follow the same instructions as the original budget to Certify Budget Rounding, Submit to Executives and Budget Signoff by the Executive Director or Equivalent.

Troubleshooting

Use the navigation buttons within the CSA Application to move through the budget. Do not use your web browser's navigation buttons.

If you cannot see a budget you prepared previously, make sure you have entered the correct fiscal year and click "Search."

To update the "State of Illinois Grant Requested" field with a new amount, click on the State/Non-State of IL Revenues" button. Make the change and click "Save."

If your executive cannot access the budget, you or the executive may have been approved for the incorrect Provider Resource ID. Go to the My Info tab of both users and check the Resource ID. If the Resource IDs are different, email DHS.CSA.Support@illinois.gov and provide the External IDs, FEIN and the Resource IDs.

Errors will be listed at the top of the screen in red. You will not be able to Submit to Executives until all errors have cleared.

An email is not sent to your executives. You will need to let them know the budget is ready for approval.

To delete an existing budget, view the budget and click "Delete Budget."

Help

For additional information regarding the GATA Budgets, go to the following link: IDHS GATA Budgets.

For questions regarding your GATA Budget, contact your IDHS contact person.

For technical assistance with your GATA Budget contact your IDHS contact person or email DHS.GrantApp@illinois.gov.

For assistance logging onto CSA, go to the following link: CSA Tracking System Troubleshooting or email DHS.CSA.Support@Illinois.gov.