Justification Remarks for Budget Revisions
This page explains and gives examples of how the justification is entered into the Justification Remarks column.Justification remarks must be provided when dollar amounts for line items are in excess of 110 percent of the budget amount. Justification remarks must include detail for the following:
- Applicable fiscal year for the revision or change, marked in parentheses
- Description of revision or change
- Why the change is necessary (for increases or decreases in a line item)
- How the identified needs of the local educational agency (LEA) and/or school site will still be addressed during implementation. This is particularly important for budget areas where funding amounts are decreasing as a result of the proposed budget revision.
Note: When justification remarks are entered into the Grant Management Reporting Tool (GMART), the maximum number of characters allowed in the Justification Remarks field is limited to 1000 characters per line item.
Examples
The following examples illustrate how budget revision requests and justification remarks would be recorded. Please note that the table is an excerpt and does not include all columns.
- Supplemental award funds will be used to purchase five additional Smart Boards totaling $20,000 in the new science classrooms, enabling the approved strategy to be fully implemented for all students at the School Improvement Grant (SIG) school site.
- Increase salary for Innovation Director by $10,000 due to the need for the Director’s increased grant monitoring and evaluation role at the SIG school site. The $10,000 will be offset in the following areas:
- Reduce $5,000 in supplementary science materials because teachers will develop, rather than purchase materials.
- Reduce $5,000 in travel for professional development because professional development will now occur on site, thereby reducing unneeded travel costs charged to the SIG.
| Budget Item Description | Revised Budget Item Description | Justification Remarks | Year 2018–19 Budget | Difference in Budget | Revised 2018–19 Budget | Revised 2019–20 Budget |
|---|---|---|---|---|---|---|
| Administrator Salaries | Administrator Salaries | (18–19) Increase salary for Innovation Director by $10,000 due to the need for the Director’s increased grant monitoring and evaluation role. (19–20) Increase salary for Innovation Director by $10,000 due to the need for the Director’s increased grant monitoring and evaluation role. |
$100,000 | $10,000 | $110,000 | $110,000 |
| Approved Supplementary Books and Other Reference Materials | Approved Supplementary Books and Other Reference Materials | (18–19) Reduce $5,000 in supplementary science materials because teachers will develop their own supplementary science materials. | $75,000 | ($5,000) | $70,000 | N/A |
| Non-capitalized equipment | Non-capitalized equipment | (18–19) Supplemental award funds will be used to purchase five additional Smart Boards totaling $20,000 in the new science classrooms, enabling the approved strategy to be fully implemented at the SIG school site. | $100,000 | $20,000 | $120,000 | N/A |
| Travel and Conferences | Travel and Conferences | (18–19) Reduce $5,000 in travel for professional development because professional development will now occur on site thereby reducing unneeded travel costs charged to SIG. | $45,000 | ($5,000) | $40,000 | N/A |
For information on general issues that affect LEA spending under the School Improvement Grant and for guiding questions to help determine whether an activity or expenditure is allowable, visit the Cohort 4 SIG web page.