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Budget Form

The School District Budget Form (ISBE 50-36) is a standardized document designed to meet the budgetary requirements established under provisions of Section 17-1 of the Illinois School Code (105 ILCS 5/17-1)
The annual budget is adopted by all public elementary, secondary, and unit school districts. It includes all funds that set the plan for accomplishing the local school board's financial goals when taken as a whole. All budgets must be entered (and adopted) on the budget form spreadsheet prepared and provided by the Illinois State Board of Education (ISBE).

Budgets, at a minimum, must also contain a statement of the year’s beginning and ending cash on hand and estimated cash receipts and disbursements for the budget year. Specific requirements as to the budget form are enumerated in state statutes and guidelines provided by ISBE.

You can download the budget form spreadsheet (School District/Joint Agreement Budget Form (50-36/50-39)) from http://www.isbe.net/Pages/School-District-Joint-Agreement.aspx.

For school districts, download FY2x School District Budget Form 50-36. For joint agreements, download FY2x Joint Agreement Budget Form 50-39.

The Budget Form option populates information in the budget form spreadsheet using application data. You can review and update the information in the spreadsheet after the data is populated. After the information is reviewed and updated, you can submit the spreadsheet to ISBE through the ISBE website.

Menu Path

Budget Preparation > State > State - IL > Budget Form

Submission Period

  • Deadline to adopt the joint agreement budget -September 1

  • Deadline to adopt the school district budget -September 30

  • Deadline to submit the electronic budget to ISBE – October 31

  • Deadline for posting the budget on the district's website – Immediately after adoption

  • Deadline for amending the budget – June 30

  • Deadline for submitting the amended budget – June 30

Selection Rule

Budget Information is extracted based on the Reporting Structure and Crosswalks set up for the selected reporting period.

Setup

Before loading the fiscal year financial data table and generating the files to be submitted to the Department of Education, you must define relationships between organizations and accounts used in the Fund Accounting system and state account codes. This only needs to be done once, unless a relationship changes.

Set up the following:

Reporting Structure

Before running the Budget Form Report for the first time, provide some detail about the accounting structure. For each level of accounting, you need to specify the level and the starting and ending positions.

This setup is the same as the IL Annual Financial Report and IL Site Based Expenditures Report. If you completed the setup for either of these reports, it does not need to be done for the year you are processing.

You can define your district's reporting structure on the IL Budget Form - Setup - Reporting Structure page.

  1. Select Setup > Reporting Structure.

  2. Filter records using the following criteria:

    • Year

    • State Level Title

    • Local Organization Level

    • Starting Position within level

    • Ending Position within level
      To specify filter criteria, select an option from the list, enter a keyword or select an option in the following field, and click Add. The filter is added.

  3. To add a record, click Add Record. Specify valid information in the Required fields and click Save. Click Yes.

    • To edit a record, click the ellipsis in the Actions column, and select Edit.

    • To delete a record, click the ellipsis in the Actions column, and select Delete. Click Yes.

Data Crosswalk

Set up crosswalks for any district Fund, Account, Program, Location, or Function that does not exactly match those used by the ISBE in the IL Budget Form.

This setup is the same as the IL Annual Financial Report and IL Site Based Expenditures Report. If you completed the setup for either of these reports, it does not need to be done for the year you are processing.

You can set up crosswalks for the following on the IL Budget Form - Setup - Data Crosswalk - Account page:

  • Account

  • Function

  • Fund

  • Program

  • Location

  1. Select Setup > Data Crosswalk.

  2. Select the Crosswalk Type, then select a Year.

  3. To add a record, click Add Record. Specify valid information in the Required fields and click Save. Click Yes.

    • To edit a record, click the ellipsis in the Actions column, and select Edit.

    • To delete a record, click the ellipsis in the Actions column, and select Delete. Click Yes.

Field Descriptions

The following table describes the fields for the following crosswalk types:

  • Account

  • Function

  • Fund

  • Program

Field

Description

Year

The fiscal year for which the crosswalk data applies.

District Type

Either School District or Joint Agreement.

Note: If your accounting system is used for both School Districts and Joint agreements, you will create separate crosswalks for each.

Original Account / Function / Fund / Program

The local value. Note that the name of this field is based on the Crosswalk Type selected.

State Account / Function / Fund / Program

The value defined by ISBE and used in the Budget Form. You may map multiple district values to the same state value. Note that the name of this field is based on the Crosswalk Type selected.

The following table describes the fields for the Location crosswalk type:

Field

Description

Year

The fiscal year for which the crosswalk data applies.

Location

The value defined by ISBE and used in the Budget Form. You may map multiple district values to the same state value. Note that the name of this field is based on the Crosswalk Type selected.

Site Code

The local value. Note that the name of this field is based on the Crosswalk Type selected.

Centralized

To be selected if the location account is a district centralized account.

Crosswalk Scenarios

For each district account, there are three possible scenarios for crosswalk setup:

  1. One district account exactly matches one state account. No crosswalk entry is needed.

  2. One district account maps to one state account. Enter one row for that account. For example, if the account designated '1110' by the state is called 'R1110' by the district, you crosswalk account R1110 to state account 1110, as shown in the screenshot above.

  3. Multiple district accounts map to a single state account. Enter a row for each district account that rolls up into the state account. For example, if the district has accounts 2000 and 2001, and then both roll up to the district account 2000, you would enter two rows – one row mapping account 2000 to state account 2000, and another row mapping account 2001 to state account 2000.

    In this case, it is necessary to map the district account to the same value in the state account (e.g., district account 2000 to state account 2000). Once a crosswalk is provided to a state account, the software will only look for accounts explicitly mapped to that state account.

Copy

Use the Copy option to copy all Setup and Crosswalk data from one year to another year. This action will need to be performed when transitioning to a new year of budget form processing.

  1. Select Setup > Copy.

  2. To copy profile and crosswalk data from one year to another, select the Year to Copy and Year to Create. Click Copy.

Purge

Use the Purge option to delete the Setup and Crosswalk data for a selected year. This could be useful for deleting unwanted data from past years or for removing erroneously entered data. You cannot recover the data that has been deleted.

  1. Select Setup > Purge.

  2. Select the Reporting Year. Click Submit.

Budget Form Definition Tables

There are two tables defined behind the scenes that the program uses to map data to the correct Tab and Cell positions in the budget form spreadsheet. While you will not need to maintain these tables, be aware of the following:

  • Tab and Cell data are copied from year to year as part of the Copy action if there is not already data defined for the new year. If the Tab and Cell positions defined in the Budget Form for the new year have not changed, this data will be correct.

  • Whenever the Budget Form provided by the ISBE does have changes to the tabs or cells populated by this program: PowerSchool will provide updated table values for this new year.

Create File

The program will automatically populate as much information in the spreadsheet by reading data from the database and inserting the values into the appropriate rows, columns, and cells in the spreadsheet.

You will need to enter some information before having the spreadsheet populated. After all of the information is entered, you must click the OK action item or press the Enter key to begin the process.

The actual process of populating the spreadsheet is:

  • Collecting data using the year entered on the report page

  • Populating the appropriate cells with data

  • Unprotecting the tabs that are allowed to be unprotected

  • Saving the populated spreadsheet in the exact location and with the exact name specified in the File Name field on the report and displaying it to the user.

After you have populated the spreadsheet, you'll be able to review it and make changes/additions before submitting it.

WARNING: Running the program multiple times will cause any changes to data populated by the program to be lost and replaced by values calculated by the program. Any empty fields that were modified after running the program will have the data retained.

  1. Download the appropriate budget form from https://www.isbe.net/Pages/School-District-Joint-Agreement.aspx.

  2. From the menu, select Budget Preparation > State > State - IL > Budget Form.

  3. Select Choose File and select the budget form downloaded in Step 1.

  4. Select the Fiscal Year, District Type, and Budget Location.

  5. Click Create, then click Yes.

    Depending on the browser type, the report file is displayed within the browser, or you are prompted to select a download location.

    If you receive an error that the Excel file was not updated, verify that you selected the correct spreadsheet. For example, you will get this error if you choose the joint agreement spreadsheet when processing a school district. If you have chosen the correct file, then there may be a configuration problem on your server.

  6. Save the files and click OK.

  7. Navigate to the folder containing the report file.

  8. Inspect the files. Update data, if needed.

  9. Repeat steps 2-8 until all required data is included.

Follow the state's submission procedures.

Upload and Submission Guidelines

As per ISBE requirements, the following guidelines regarding the spreadsheet must be followed when submitting the spreadsheet:

  • Do not change the formatting.

  • Do not change the tab names.

  • Do not delete any pages in the spreadsheet.

  • Do not disable the protection of the pages.

  • Do not disable copy/paste features.

  • Do not disable decimals.

  • Break the links in the spreadsheet before sending it to ISBE.

Budget Form Spreadsheet Data Mapping

Tab Name

Used By

Action Needed

Description

Cover

School District and Joint Agreement

Manual entry

Not applicable

BudgetSum 2-3

School District and Joint Agreement

Populated by the program

ESTIMATED BEGINNING FUND BALANCE July 1: This row requires manual entry.

RECEIPTS/REVENUES (starting at row 4). Cells are calculated based on values entered on another tab.

DISBURSEMENTS/EXPENDITURES (starting at row 12). Cells are calculated based on values entered on another tab.

OTHER SOURCES/USES OF FUNDS (starting at row 13). Populate based on fund and account.
SUMMARY (starting at row 83). All values are calculated.

For a Posted Budget, cells will be populated with the summation Revenue Ledger records where:

revledgr.yr =budget year entered on program screen and orgn.yr = revledgr.yr

orgn.fund = fund of specific column

orgn.key_organ = revledgr.key_orgn

revledgr.account = account of specific row

Cell Total = (sum of revpledgr.bud1 thru revledgr.bud13)

For a Budget in Budget Prep, cells will be populated with the summation of Expense Ledger and Revenue Ledger records where:

brevledgr.yr =budget year entered on program screen and orgn.yr = brevledgr.yr

orgn.fund = fund of specific column

orgn.key_organ = brevledgr.key_orgn

brevledgr.account = account of specific row

Cell Total for Proposed = dept_base + dept_new

Cell Total for Recommended = rec_base + rec_new

Cell Total for Approved = app_base app_new

CashSum 4

School District and Joint Agreement

Manual entry

Not applicable

EstRev 5-10

School District and Joint Agreement

Populated by the program.

For a Posted Budget, cells will be populated with the summation Revenue Ledger records where:

revledgr.yr =budget year entered on program screen and orgn.yr = revledgr.yr

orgn.fund = fund of specific column

orgn.key_organ = revledgr.key_orgn

revledgr.account = account of specific row

Cell Total = (sum of expledgr.bud1 thru expledgr.bud13)

For a Budget in Budget Prep, cells will be populated with the summation of Expense Ledger and Revenue Ledger records where:

brevledgr.yr =budget year entered on program screen and orgn.yr = brevledgr.yr

orgn.fund = fund of specific column

orgn.key_organ = brevledgr.key_orgn

brevledgr.account = account of specific row

Cell Total for Proposed = dept_base + dept_new

Cell Total for Recommended = rec_base + rec_new

Cell Total for Approved = app_base app_new

EstExp 11-17

School District and Joint Agreement

Populated by program.

For a Posted budget, cells will be populated with the summation of expenditure ledger records where:

expledgr.yr = year entered on program screen and orgn.yr = expledgr.yr

expledgr.budget_orgn = orgn.key_orgn

orgn.fund = specific fund for column

orgn.orgn<specific level of function> = specific function for row

expledgr.budget_account = account for specific row

Cell Total = (sum of expbudgt.budg1 thru expbudgt.budg13)

For a Budget in Budget Prep, cells will be populated with the summation of Expense records where:

bexpledgr.yr = year entered on program screen and orgn.yr =bexpledgr.yr

bexpledgr.budget_orgn = orgn.key_orgn

orgn.fund = specific fund for column

orgn.orgn<specific level of function> = specific function for row

bexpledgr.budget_account = account for specific row

Cell Total for Proposed = dept_base + dept_new

Cell Total for Recommended = rec_base + rec_new

Cell Total for Approved = app_base app_new

Itemize 18

School District and Joint Agreement

Manual entry

Not applicable

DeficitBudgetSum Calc 19

School District

Automatic spreadsheet calculation

Not applicable

DefReductPlan 20-24

School District

Manual Entry/Populated by program (from future years' data in Budget Preparation)

The spreadsheet's cells for the current budget year columns (C through G) are calculated based on numbers from other tabs.

The Estimated Budget columns are populated as follows:

For Revenue accounts (top portion of tab):

For the Account range: total all accounts defined within the range on the ESTREV 5-10 tab

brevledgr.yr =budget year entered on program screen and orgn.yr = brevledgr.yr

orgn.fund = fund of specific column

orgn.key_organ = brevledgr.key_orgn

brevledgr.account = account of specific row

For one year beyond current budgeting year: Cell Total = sum of year2 for all accounts in range

For two years beyond current budgeting year: Cell Total = sum of year3 for all accounts in range

For three years beyond current budgeting year: Cell Total = sum of year4 for all accounts in range

For Expense accounts(lower portion of tab):

For the Function range: total all functions defined within the range on the ESTEXP 11-17tab

bexpledgr.yr =budget year entered on program screen and orgn.yr =b expledgr.yr

orgn.fund = fund of specific column

orgn.orgn<specific level of function> = specific function for row

orgn.key_organ = expledgr.budget_orgn

For one year beyond current budgeting year: Cell Total = sum of year2 for all accounts in range

For two years beyond current budgeting year: Cell Total = sum of year3 for all accounts in range

For three years beyond current budgeting year: Cell Total = sum of year4 for all accounts in range

Backgrnd-Assump 25-26

School District

Manual entry

Not applicable

AC 27

School District

Populated by program.

School District Name and RCDT Number: Manual entry

For a Posted budget, cells will be populated with the total from the summation of expenditure ledger records where:

expbudgt.yr = Current fiscal year (Year entered on program screen - 1)

orgn.yr = expbudgt.yr

expbudgt.key_orgn = orgn.key_orgn

orgn.fund = specified fund for column

orgn.orgn<specific level of function> = specified function for row

Cell Total = (sum of expbudgt.exp1 thru expbudgt.exp13) + (sum of expbudgt.enc1 thru expbudgt.enc13)

VendContract 28

School District and Joint Agreement

Manual entry

Not applicable

EBFSpendingPlan

School District

Manual entry. This tab is optional.

Not applicable

REF 29

School District and Joint Agreement

No entry needed

Not applicable

Balancing

School District and Joint Agreement

Automatic spreadsheet validation

Not applicable


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