Budget Form - File Layout and Data Mapping

Upload and submission guidelines

According to ISBE requirements, follow these guidelines when submitting the spreadsheet:

Do not remove, reinsert, or rename tabs. Such forms may be returned to you for corrections and, in extreme cases, need to be re-entered.
Do not copy/paste or cut/paste within the form. Cutting/copying/pasting will result in errors.
Do not reference other workbooks/leave links to other workbooks. This will likely cause a Reference Error and will not always show the appropriate amount(s). Such forms may be returned for corrections and, in extreme cases, need to be re-entered.
Only enter whole numbers in cells requesting numbers/amounts. Do not use decimals/cents.
Cells containing anything but numbers cannot be used in a calculation. Doing so will cause a Value Error and prevent the calculated total from showing up.
Cells containing decimals will need to be updated to remove decimals.

For more information, refer to the Budget Form Instructions on the ISBE website.

Spreadsheet tabs

The following sections describe the tabs in the SDJAB2025FORM.xlsx spreadsheet:

Cover tab

In the spreadsheet, this tab is named COVER.

Select the Accounting Basis.
If the budget is amended, select Yes from the Is this an amended budget? drop-down list and enter the date on the Date of Amended Budget row. Otherwise, leave it blank.
Choose the district name from the drop-down list. This will auto-populate the district RCDT, district type, and county name. Budgets missing the district name/RCDT will not be considered submitted/received by ISBE and may be subject to past-due penalties.
Enter the Date of Public Hearing (Day/Month/Year).
Enter the Date of Budget Adoption (Day/Month/Year) and Board Member Votes.
Type the Board Member Names based on how members voted. ISBE does not require signatures. Leaving this blank will result in an error on the Balancing tab. The budget will be returned for corrections.

Budget Summary tab

In the spreadsheet, this tab is named BudgetSum 2-4.

Enter Estimated Beginning Fund Balance. This should equal your Fund Balances without Student Activity Funds as of June 30 on the Acct Summary tab of the most recently completed Annual Financial Report.
Enter the Receipts/Revenues for On Behalf Payments, if any.
Enter the Other Sources/Uses, if any. Include any transfers from or to various funds. For a list of all Other Sources/Uses codes and their descriptions, refer to pages 72-78 of the Part 100 Accounting Rules.
The total lines and accounts for Other Sources 7150-7170 and 7400-7800 are linked to their appropriate accounts for Other Uses. Likewise, Other Uses 8110-8120 are linked to their appropriate accounts for Other Sources. These will automatically calculate.
Enter the Student Activity Estimated Beginning Fund Balance. If zero, enter 0. Leaving this cell blank will result in an error on the Balancing tab. The budget will be returned for corrections.

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

revledgr.yr = Fiscal Year on the IL Budget Form page and orgn.yr = revledgr.yr
orgn.fund = fund of the particular column (or the district value crosswalked to the fund in the column)
orgn.key_orgn = revledgr.key_orgn
revledgr.account = account of the specific row
Cell Total = (sum of revpledgr.bud1 through 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 the particular column (or the district value crosswalked to the fund in the column)
orgn.key_orgn = brevledgr.key_orgn
brevledgr.account = account of the particular 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

Cash Summary tab

In the spreadsheet, this tab is named CashSum 5.

Enter the Beginning Cash Balance on Hand. Find this by adding Cash plus Investments on the Assets-Liab tab of the most recent Annual Financial Report. These amounts cannot be negative.
Enter the cash transactions for Other Receipts and Other Disbursements.
For a list of all Other Receipts and Other Disbursement codes and their descriptions, refer to pages 34-45 of the Part 100 Accounting Rules.
Enter the Activity Funds Beginning Cash Balance on Hand. If zero, enter 0. Leaving this cell blank will result in an error on the Balancing tab. The budget will be returned for corrections.
The Ending Cash Balance on Hand line should automatically calculate. This line should reflect the total cash and investments on June 30 (the end of the fiscal year). These amounts cannot be negative.

Estimated Revenues tab

In the spreadsheet, this tab is named EstRev 6-11.

Enter the estimated receipts/revenues under the appropriate funds and accounts.
For a list of all Revenue codes and their descriptions, refer to pages 46-58 of the Part 100 Accounting Rules.
Add a brief note for any amounts entered in Other Accounts (where noted, “Describe and Itemize”) on the Itemize 21 tab. For each note, list the particular source of revenue (e.g., ESSER II grant).

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

revledgr.yr = Fiscal Year on the IL Budget Form page and orgn.yr = revledgr.yr
orgn.fund = fund of the particular column (or the district value crosswalked to the fund in the column)
orgn.key_orgn = revledgr.key_orgn
revledgr.account = account of the particular row
Cell Total = (sum of expledgr.bud1 through 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 = Fiscal Year on the IL Budget Form page and orgn.yr = brevledgr.yr
orgn.fund = fund of the particular column (or the district value crosswalked to the fund in the column)
orgn.key_orgn = brevledgr.key_orgn
brevledgr.account = account of the particular 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

Estimated Expenditures tab

In the spreadsheet, this tab is named EstExp 12-20.

Enter the estimated expenditures/disbursements under the year's appropriate funds, functions, and object codes.
For a list of all Expenditure codes and their descriptions, refer to pages 59-71 of the Part 100 Accounting Rules.
Add a brief note for any amounts entered in Other Accounts (where noted, “Describe and Itemize”) on the Itemize 21 tab. For each note, list the purpose for expenditure (e.g., student Chromebook purchases).

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

expledgr.yr = Fiscal Year on the IL Budget Form page and orgn.yr = expledgr.yr
expledgr.budget_orgn = orgn.key_orgn
orgn.fund = the particular fund for the row (or the district value crosswalked to the fund in the row)
orgn.orgn<the particular level of function> = the particular function for row (or the district value crosswalked to the fund in the row)
expledgr.budget_account = account for the particular column
Cell Total = (sum of expbudgt.budg1 through expbudgt.budg13)

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

bexpledgr.yr = Fiscal Year on the IL Budget Form page and orgn.yr =bexpledgr.yr
bexpledgr.budget_orgn = orgn.key_orgn
orgn.fund = the particular fund for the row (or the district value crosswalked to the fund in the row)
orgn.orgn<the particular level of function> = the particular function for row (or the district value crosswalked to the fund in the row)
bexpledgr.budget_account = account for the particular column
Cell Total for Proposed = dept_base + dept_new
Cell Total for Recommended = rec_base + rec_new
Cell Total for Approved = app_base app_new

Itemization tab

In the spreadsheet, this tab is named Itemize 21.

Your itemization notes from Other Account Revenues and Expenditures should go here.

Other Account Revenues and Expenditures must have itemization notes. If they are missing, the budget will be returned for corrections.

Deficit Budget Summary Information tab

In the spreadsheet, this tab is named DeficitBudgetSum Calc 22.

This tab is for school districts only.

If an unbalanced budget requires a Deficit Reduction Plan, it is identified here and on the Cover and Balancing tabs.

The statute requires a plan to be developed for all school districts that do not, at minimum, have enough fund balance to cover three times the deficit amount of the expenditures. Refer to the next section for more information.

Joint agreements do not need to complete this section, even if their budget is unbalanced.

Deficit Reduction Plan tab and Background/Assumption Narrative tab

In the spreadsheet, these tabs are named DefReductPlan 23-27 and Bckgrnd-Assumpt 28-29.

This tab is for school districts only.

By the Illinois School Code (105 ILCS 5/17-1), a school district with an unbalanced budget must create and formally adopt a Deficit Reduction Plan to balance the budget Operating Funds within three years.

The Deficit Reduction Plan is based on ISBE guidelines. It is adopted/filed at the same time as the annual budget by submitting the adopted (original or amended) budget to ISBE within 30 days of adoption.

The Background/Assumption narrative tab explains budget areas that may influence the school district's finances from one year to the next. This may include reasons for an expected increase or decrease in the three-year Deficit Reduction Plan.

Joint agreements do not need to complete these sections, even if their budget is unbalanced.

The Estimated Budget columns are populated as follows:

Revenue accounts

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

brevledgr.yr = Fiscal Year on the IL Budget Form page and orgn.yr = brevledgr.yr
orgn.fund = fund of the particular column (or the district value crosswalked to the fund in the column)
orgn.key_orgn = brevledgr.key_orgn
brevledgr.account = account of the particular row
For one year beyond the current budgeting year: Cell Total = sum of year2 for all accounts in range
For two years beyond the current budgeting year: Cell Total = sum of year3 for all accounts in range
For three years beyond the current budgeting year: Cell Total = sum of year4 for all accounts in range

Expense accounts

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

bexpledgr.yr = Fiscal Year on the IL Budget Form page orgn.yr = bexpledgr.yr
orgn.fund = fund of the particular column (or the district value crosswalked to the fund in the column)
orgn.orgn<the particular level of function> = the particular function for row (or the district value crosswalked to the fund in the row)
orgn.key_orgn = expledgr.budget_orgn
For one year beyond the current budgeting year: Cell Total = sum of year2 for all accounts in range
For two years beyond the current budgeting year: Cell Total = sum of year3 for all accounts in range
For three years beyond the current budgeting year: Cell Total = sum of year4 for all accounts in range

EBF Spending Plan tab

In the spreadsheet, this tab is named EBF Spending Plan 30-34.

Before completing the EBF Spending Plan, select your district name on the Cover tab. Certain content in the EBF Spending Plan tab will populate based on your selection.
Joint Agreements do not need to complete the EBF Spending Plan.
Most questions within the EBF Spending Plan will be familiar to users who previously completed spending plans in IWAS. Instructions are provided throughout the template. Additional guidance, including a webinar and step-by-step instructions, can be found on ISBE’s EBF Spending Plan webpage.
The plan template concludes with a Completion Tracker table. Use the tracker to confirm that you have completed all required questions. For any question identified as incomplete, review the acceptance criteria to determine next steps. ISBE cannot accept a budget with an incomplete spending plan.

Administrative Cost Worksheet tab

In the spreadsheet, this tab is named AC 35.

This tab is for school districts only.

This worksheet is for your records only and is not to be used for the Limitation of Administrative Cost Worksheet submission to ISBE.

This tab generates an estimated Administrative Cost for school districts by the Illinois School Code (105 ILCS 5/17-1.5) by calculating the percentage of administrative cost expenditures in the current budget over actual expenditures reported in the Annual Financial Report.

Budget data are populated into the appropriate cells of the Administrative Cost worksheet. When current-year actual expenditures are added, the total is calculated. Certain rules apply if the district has over a 5% increase.

For more information, refer to Limitation of Administrative Cost.

Joint agreements do not need to complete this section.

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

expbudgt.yr = Current fiscal year (Fiscal Year on the IL Budget Form page - 1)
orgn.yr = expbudgt.yr
expbudgt.key_orgn = orgn.key_orgn
orgn.fund = specified fund for column (or the district value crosswalked to the fund in the column)
orgn.orgn<the particular level of function> = specified function for row (or the district value crosswalked to the fund in the row)
Cell Total = (sum of expbudgt.exp1 through expbudgt.exp13) + (sum of expbudgt.enc1 through expbudgt.enc13)

Public Vendor Contracts Exceeding $1,000 tab

In the spreadsheet, this tab is named VendContract 36.

This tab is for school districts only.

All school districts must file a vendor contracts report by the Illinois School Code (105 ILCS 5/10-20.21).

List all prior school year contracts and agreements over $1,000 for goods and services intended to generate additional revenue and other remunerations for the school district. This includes vending machine contracts, sports and other attire, class rings, and photographic services.

Joint agreements do not need to complete this section.

Reference Notes tab

In the spreadsheet, this tab is named Ref 37.

This tab is for your reference. You do not need to enter any information.

Error Check tab

In the spreadsheet, this tab is named Error Checks.

Review this tab for errors.

Any errors flagged on this tab must be resolved before submitting to ISBE.

When all errors are resolved and the budget is complete, save the form.