01.09.21 - Monthly Expenditure Report

Monthly Expenditure Report (01.09.21/03-2015)

Required forms

  1. DHS 420, Rev. 8/99 - Monthly Expenditure Report
  2. CFS 420-21E, pgs. 1 & 2, Rev. 2/84 - Monthly Enrollment & Attendance
  3. DHS 420-19T - Travel Voucher
  4. Financial Status Report Summary

Process Overview

The Monthly Expenditure Report process begins with the Center's completion of all forms, attachment of supporting documentation, and review by program directors that, with their signature, indicate both accuracy of the document and responsibility for its contents.

The Monthly Expenditure Report with all necessary completed forms and documentation is sent to the following address by the 15th of the following month:

Illinois Department of Human Services
Migrant Head Start Accountant
100 South Grand Ave. East
Springfield, IL 62762

After the grantee director's review, the migrant accountant will audit the forms and documentation for accuracy and completeness. DHS processing and approvals will be completed after adjustments. Delegate agency bookkeeping staff are to avoid delay in posting by adjusting entries should there be changes in the approved report. At no time are bookkeepers to hold processing for the returned Monthly Expenditure Report.

Further DHS processing include preparation of the payment schedule for the State of Illinois Comptroller's office, journalizing and forwarding completed copies to the centers. A check for expenditures, if appropriate, should be received within 10-15 working days.

NOTE: One copy of the Monthly Expenditure Report and Travel Voucher (if appropriate) is required for each funding source. Check the line provided in the upper right hand corner of DHS 420 for the funding source requested. One copy of the Monthly Enrollment and Attendance Report and Financial Status Report Summary is required per month per center. Duplicates need not be attached to each Monthly Expenditure Report.

General Information

This form details all expenditures by line item under various classifications. Enter the complete name of the center at the top of the form.

Incurring Expense

The center director must approve all expenditure of funds prior to their incurrence. When an expense is incurred by the center, these procedures must be followed:

When a receipt or invoice is received, the bookkeeper should check the mathematics and circle the total amount to be claimed form the migrant program. At this time, an invoice stamp will be affixed, as follows:

Rec'd. (a) 

Appr'd. (b) 

Date (c)

Month Claimed (d)

Fund (e) 

Amt. (f) 

Line (g)

Check No. (h) 

Date (i)

The following information must be completed by the center:

Rec'd. (a) = The Date the invoice was received by the center.

Appr'd. (b) = The Director's initials indicating approval.

Date (c) = The date the director approved and initialed.

Month Claimed (d) = The month claimed on the Monthly Expenditure Report.

Fund (e) = The funding source (i.e. PA22, PA22 DS, PA20, GRF, Food, Other).

Amount (f) = The amount claimed from a specific fund and line item.

Line (g) = The line item to be claimed on the Monthly Expenditure Report.

Check No. (h) = The check number issued to pay this invoice.

Date (i)The date of the check that was issued to pay this invoice.

NOTE: All expenses incurred in a particular month should be included with the Monthly Expenditure Report for that month. Expenses should not be "saved up" for submission in a larger lump. Additionally, all expenses for any given fiscal year (FY) MUST be claimed within that fiscal year.

Under no circumstances will an expense incurred in one fiscal year be allowed in a subsequent fiscal year.

Detailed definitions and instructions are given on the succeeding pages for each classification and for each line item under these various classifications.

To complete the form, enter the total expenditures for each line item where it says: "Expenditures for the month of ____________."

Enter expenditures to date, budget (account total in the line item).

Compute and enter the budget variance: amount left in account line item (+) or the amount spent over the account line item (-).

Line item transfers of $1,000 or 10% of the donating line must have prior written approval of Policy Committee and then by the MSHS director.

When requesting line item transfer approval, the request should be made in writing and include the following information:

  1. Center name
  2. Signature of person completing the request
  3. Center Director's signature and date
  4. Signature and date of Policy Committee approval
  5. Board approval signature (if required)
  6. Identify the fund affected 9i.e. PA22, PA20, etc.)
  7. Identify the line item donating funds*
  8. Identify the line item to receive the funds*
  9. Line items should be identified by both the code and the description (i.e. 9A - Office Supplies)
  10. The amount of the transfer
  11. An explanation of why there is excess in one line and a deficit in the other