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Sample Budget Information to support Partnerships among Child Care, Head Start, and Other Early Education Programs
August 1999
Prepared for the Child Care and Head Start Bureaus
Administration for Children and Families
U.S. Department of Health and Human Services
prepared by
QUILT Project (Quality in Linking Together: Early Education Partnerships)
For additional information, contact: 1-877-867-8458
or
National Child Care Information Center, 1-800-616-2242
Community Development Institute, 1-303-369-8706
Education Development Center, 1-617-618-2347
Note to the Reader
The sample budget information provided has been adapted and summarized courtesy of data furnished by the following three programs: KCMC Child Development Corporation, Kansas City, Missouri; Snyder, Union, Mifflin Child Development, Inc., Mifflinburg, Pennsylvania; and Puget Sound Educational Service District, Burien, Washington. Budget information is for illustrative purposes only, and it is not intended to reflect a complete or up-to-date picture of the budget of any of the programs.
KCMC Child Development Corporation
Partnership History
In 1993, KCMC Child Development Corporation, the Head Start grantee for three metropolitan counties in the Kansas City, Missouri area, began an initiative to extend Head Start programming to provide full-day, year-round services to children whose families were working or who were in education or job training. The idea was to partner with existing child care centers to provide comprehensive, quality services to children regardless of their eligibility for Head Start. The initiative became known as Full Start-the Head Start Community Partnerships Program. An independent evaluation of Full Start, conducted in 1997, found that program quality in child care centers increased, in terms of outcomes for children and as measured by the Head Start Program Performance Standards, within one year after the partnership became operational. Parents needed and used the comprehensive services and expressed satisfaction with Full Start.
Fiscal Strategy
The Full Start vision was to create a funding partnership that would lead to a seamless system of services for low-income children in Kansas City. The initial partners included the Region VII Administration for Children and Families, the Missouri Department of Social Services, the City of Kansas City, and the Greater Kansas Community Foundation, since then other partners and funding sources have joined the effort.
Children from both the Head Start and child care programs receive the same comprehensive services in one combined classroom in the child care centers. Head Start purchases slots for an agreed rate from the child care centers. Child care costs offset by Head Start reimbursement are available to pay for additional services for non-Head Start children (these expenses are also subsidized in part by foundation and other funding sources). Child care centers are reimbursed monthly by Head Start based upon total attendance of Head Start eligible children. Head Start arranges start-up funding for supplies and equipment and provides training and support to child care center staff. Staff salaries and benefits are upgraded as staff become certified or credentialed.
Contact Information
Dwayne Crompton or Verona Hughes
Executive Director/Head Start Director
KCMC Child Development Corporation
2104 E. 18th Street
Kansas City, MO 64127
(816) 474-3751, Ext. 606
(816) 474-3751, Ext. 641
|
KCMC Sample Operating Budget |
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|
Expenses |
Income |
||||
|
Category |
$ | % |
Source |
$ | % |
|
Personnel |
220,000 | 57 |
United Way |
43,377 | 11 |
|
Benefits |
36,795 | 10 |
Division of Family Services |
125,675 | 32 |
|
Occupancy |
18,252 | 5 |
City of Kansas City, MO |
72,494 | 19 |
|
Management & general |
49,479 | 13 |
Parent Fees |
18,200 | 5 |
|
Audit |
2,100 | 1 |
KCMC Head Start |
125,000 | 32 |
|
Office supplies |
1,756 | 0 |
Other Contributions |
2,500 | 1 |
|
Postage |
69 | 0 |
Total Income |
387,246 | 100 |
|
Printing |
1,465 | 0 |
|
||
|
Staff training |
3,280 | 1 | |||
|
Equipment maintenance |
1,939 | 1 | |||
|
Insurance |
2,006 | 1 | |||
|
Vehicle gas, oil |
3,430 | 1 | |||
|
Vehicle maintenance |
2,146 | 1 | |||
|
Food |
17,992 | 5 | |||
|
Educational supplies & Equipment |
6,100 | 2 | |||
|
Special events |
1,162 | 0 | |||
|
Exterminator |
450 | 0 | |||
|
Van washing |
275 | 0 | |||
|
Food equipment & Supplies |
775 | 0 | |||
|
Laundry |
275 | 0 | |||
|
Health services |
15,000 | 4 | |||
|
Parent involvement |
2,500 | 1 | |||
|
Total Expenses |
387,246 | 100 | |||
Snyder, Union, Mifflin Child Development, Inc.
Partnership History
Snyder, Union, Mifflin Child Development, Inc., provides Head Start and child care services in a predominantly rural area in Pennsylvania. For several years, the agency has been combining staffing and resources from Head Start and child care to provide full-day, full-year (252 days) care to children and families who need extended day services. Previously, Head Start and child care services were operated separately. Program coordination activities were undertaken to respond to the needs of families receiving public assistance, parents in training or school, and Head Start eligible children in child care classrooms needing comprehensive Head Start services. Children are in the center classroom between 6:30 a.m. and 5:30 p.m., with Head Start comprehensive services funded for a child care center classroom. This model includes 20 children in a class with all 20 being Head Start-child care funded.
Fiscal Strategy
Head Start funds support morning center services (1/2 day); child care subsidies and parent fees support afternoon center services (1/2 day). Additionally, Head Start pays for one family support assistant and all support and comprehensive services (consistent with Head Start Program Performance Standards), as well as for release time to enable staff to participate in training. The following reflects average child cost per year for a class of 20 Head Start children who receive full-day, full-year services, with an indication of the Head Start and child care share of the costs:
| Head Start Cost/Child/Year | $5,890 |
| Child Care Cost/Child/Year | $2,530 |
| Food Program Reimbursement/Child/Year | $574 |
| Total Projected Cost/Child/Year | $8,994 |
The agency has a sophisticated budgeting and cost allocation model which includes cost allocating center/classroom staff according to job responsibilities and work hours each day. For funding and cost allocation purposes, there is considered to be a "Head Start" and a "child care" half of each day (although this does not interfere with children receiving developmentally appropriate services throughout the day). Although the agency utilizes this model to manage multiple funding resources (e.g., Head Start, child care subsidies, parent fees) for services provided by a single agency, agency leadership has indicated that the fiscal model will work with two separate agencies providing coordinated services through a partnership agreement.
Contact Information
Sharon Koppel
Executive Director
Snyder, Union, Mifflin Child Development, Inc.
14 South 11th Street
Mifflinburg, PA 17844
(570) 966-2845
|
Snyder, Union, Mifflin Child Development, Inc., Head Start-Child Care Budget |
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|
Category |
Total $ | Total % | Head Start $ | Child Care $ |
|
Personnel |
96,499 | 54 | 70,624 | 25,875 |
|
Benefits |
19,343 | 11 | 12,958 | 6,385 |
|
Occupancy |
10,500 | 6 | 5,250 | 5,250 |
|
Administrative costs @ 16.4% |
18,999 | 11 | 13,708 | 5,291 |
|
Supplies (Program, Medical/Dental) |
2,340 | 1 | 1,220 | 1,120 |
|
Other Contractual |
3,618 | 2 | 3,618 | |
|
Medical/Dental Exams & Follow-up |
2,000 | 1 | 2,000 | |
|
Staff Travel-center sites |
1,040 | 1 | 1,040 | |
|
Phone-center sites |
600 | 300 | 300 | |
|
Printing/Publications |
75 | 50 | 25 | |
|
Staff training (Employee development) |
2,500 | 1 | 1,250 | 1,250 |
|
Insurance |
420 | 210 | 210 | |
|
Transportation-field trips |
1,470 | 1 | 735 | 735 |
|
Transportation-children of families periodically non-working |
2,646 | 1 | 2,646 | |
|
Parent Activity fund |
300 | 200 | 100 | |
|
Food |
17,500 | 10 | 13,475 | 4,025 |
|
Total Costs |
179,850 | 100 | 129,284 | 50,566 |
Puget Sound Educational Service District
Partnership History
Puget Sound Educational Service District (PSESD), located in Seattle, Washington, provides a broad range of Head Start services, including full-day services in center-based and family child care settings. PSESD has pioneered full-day, full-year Head Start, in partnership with independent child care programs, since 1987, with the support of Region X Administration for Children and Families, the Washington Department of Social and Health Services, and other state and local partners. Over 300 children will receive PSESD's extended day, year round services in 1999. Eligible 3- and 4-year old children are enrolled in both Head Start and independent child care programs. The child's family must be eligible for Head Start and also must be able to provide financial support for child care (e.g., through generating a subsidy, parent co-pays, and/or other financial assistance). Child care licensing standards and Head Start Program Performance Standards are met throughout the day. In most cases, Head Start enrolled children are in classrooms with non-Head Start children.
Fiscal Strategy
The child care center brings full-day child care funding to the partnership by accessing subsidies, parent fees, and private funding. Head Start funds go to centers to 1) hire family support staff, 2) provide additional teaching staff, allowing time for curriculum planning, home visits, and training, 3) to enhance the center's pay scale so that Head Start qualified teachers can be hired and retained, and 4) to purchase additional supplies and equipment. PSESD also assigns coordinators to provide training, technical assistance and support to the child care/Head Start staff.
PSESD's fiscal strategy has been described as a child and family development "cake." The first layer of the cake, paid for primarily by child care subsidies, assures compliance with licensing standards for the care and safety of the child for the entire day. The second layer, funded by Head Start, adds the necessary resources for a quality comprehensive child and family program, also covering the entire day. Thus, the entire day is child care, and the entire day is Head Start, with Head Start "wrapped-in" to child care. Each of the primary funding sources pays what they customarily pay for services, and receives value-added from the addition of the services financed by the other funding source. This program model, in which Head Start dollars finance supplementary comprehensive services, rather than covering 100% of the cost of a specific portion of the child's day, was approved in a written agreement in 1997 between state child care and preschool administrators and Region X ACF. The cost per child per year averages $7,525 for Head Start and $4,732 for child care (subsidies, parent fees, and donations).
Contact Information
John Bancroft
Executive Director, Head Start
Puget Sound Educational Service District
400 SW 152nd Street
Seattle, WA 98166-2209
(206) 439-6922
e-mail: jbancroft@psesd.wednet.edu
|
Puget Sound Educational Service District Head Start Budget |
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Community Child Care Center Budget (2 classes, 36 children-18 are Head Start enrolled) |
Note: This budget reflects Head Start expenses reimbursed to the child care center. Additional Head Start funds are spent by the grantee for staff training and support, other comprehensive services (e.g., health, mental health, disabilities, literacy, and employment/training programs). |
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| Category |
Head Start funding pays for | Child Care funding generated by Head Start children pays for | Total Center Budget for 18 Head Start children | Child Care funding generated by non-Head Start children pays for | Total Budget for 2 classrooms (child care + Head Start funds) | Total % |
|
Personnel |
69,804 | 59,751 | 129,555 | 59,751 | 189,306 | 72 |
|
Benefits |
17,172 | 14,938 | 32,110 | 14,938 | 47,048 | 18 |
|
Supplies |
2,302 | 2,302 | 4,604 | 2,302 | 6,906 | 2 |
|
Adult meals |
1,200 | 1,200 | 1,200 | 1 | ||
|
Facility rental |
5,000 | 5,000 | 5,000 | 10,000 | 4 | |
|
Utilities |
1,200 | 1,200 | 1,200 | 2,400 | 1 | |
|
Insurance |
1,000 | 1,000 | 1,000 | 2,000 | 1 | |
|
Copying |
162 | 162 | 162 | |||
|
Parent support |
900 | 900 | 900 | |||
|
Parent activities |
560 | 560 | 560 | |||
|
Telephone |
600 | 600 | 600 | 1,200 | 1 | |
|
Field trips |
400 | 400 | 400 | 800 | ||
|
Staff mileage |
756 | 756 | 756 | |||
|
Total Cost |
92,856 | 85,191 | 178,047 | 85,190 | 263,238 | 100 |
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NCCIC is a service of the Child Care Bureau (CCB), Office of Family Assistance (OFA), Administration for Children and Families(ACF), U.S. Department of Health & Human Services