Guidance for Writing Expenditure Descriptions

Writing Expenditure Descriptions

When completing a required Fiscal Report for the ESSA CSI Local Educational Agency (LEA) and County Office of Education (COE) grants, the Expenditure Description column must be used to describe expenditures. The Expenditure Description must include required details based on the object code for which there is an associated expenditure.

Required Details

Object Codes 1000‒1999 Certificated Staff

• Number of full-time employees (FTEs)
• Number of hours that FTEs participated in the described activity
• Hourly rate of pay
  • Number of staff X number of hours X hourly rate = Total
• Purpose of this expenditure, how it is aligned with CSI-related activities as defined in the application for funding, and how these expenditures support the implementation of evidence-based interventions

Example

Five FTEs X three days X eight hours/day X $25/hour = $3000

Description

Sample COE will provide Strengthening Mathematical Pedagogy in Grades Three through Six professional development to certificated teaching staff to build their capacity in both content knowledge and instructional practices. Providing effective evidence-based strategies through the delivery of professional development for a sustained period of time supports the LEA’s implementation of evidence-based interventions.

Object Codes 2000‒2999 Classified Staff

• Number of FTEs
• Number of hours that FTEs participated in the described activity
• Hourly rate of pay
  • Number of staff X number of hours X hourly rate = Total
• Purpose of this expenditure, how it is aligned with CSI-related activities as defined in the application for funding, and how these expenditures support the implementation of evidence-based interventions

Example

Two FTEs X three days X eight hours/day X $15/hour = $720

Description

Sample COE will provide Strengthening Mathematical Pedagogy in Grades Three through Six professional development to classified teaching staff to build their capacity in both content knowledge and instructional practices. Providing effective evidence-based strategies through the delivery of professional development for a sustained period of time supports the LEA’s implementation of evidence-based interventions.

Object Codes 3000‒3999 Employee Benefits

• Number of FTEs for which benefits are being paid
• Employer’s contributions for employee benefits

Object Codes 4000‒4999 Books and Supplies

• Itemization of the items/supplies purchased
• Total cost of each type of item/supply
  • Quantity of a particular item X cost of the item = Total
• Description of how items/supplies are allowable under this grant, are aligned with CSI-related activities as defined in the application for funding, and how these items/supplies support the implementation of evidence-based interventions

Example

100 licenses for a web-based math program X $75/license = $7500

Description

The purchased web-based math program licenses are a supplement to the current math curriculum and directly support improving students’ math performance in grades three through six. This web-based math program meets ESSA’s “promising evidence” standard which demonstrates a statistically significant effect on improving student outcomes.

Object Codes 5000‒5999 Services and Other Operating Expenses

• Name, location, and topic of conference, professional development (PD), or other services
• Number of district and/or school FTEs that attended or participated
• Length of time (days or hours)
• Cost of conference, PD, or other services
• Associated travel costs, including lodging, meal, and mileage costs
  • Conference: Cost X number of staff = Total
  • PD/Other Services: Number of days or hours X daily rate = Total

PD Example

• Provider Name/Topic: Sample COE/Strengthening Mathematical Pedagogy in Grades Three through Six.
• Five certificated FTE; Two classified FTE from Crestfield Elementary
• Two days
• $8500/day
  • Two days X $8500/day = $17,000