Federal Budget Development Manual - Fiscal Year 2027 - 2026–2027 Budget Development, Documentation & Submission Guide

Sep 13, 2026

Federal Budget Development Manual - Fiscal Year 2027 provides a practical step-by-step guide for preparing and submitting complete, accurate, supportable, and compliant Federal budget packets for Head Start, Early Head Start, EHS-CCP, and EHS-EXP. It explains guiding principles, grant periods, and key dates, then details how to complete the DFSS CSD Excel budget template, including salary and fringe alignment, Federal Accounts Tab cost-code rules, special cost requirements, budget narrative, and the Cost Allocation Plan. It also covers supplemental documents, file naming conventions, CSD review process, post-submission responsibilities, common delay causes, and final quality control. It emphasizes allowability, reasonableness, documentation, fair-share allocation, and board approvals.

LanguageEnglish

CategoryPresentations

FormatPDF

Pages13

Reading Time5 min

AccessFree to download

Contents

Purpose and guiding principles

Federal grant periods and key dates

What makes a complete Federal budget packet

Before you begin

Completing the Excel budget template

Salary & Fringe and staff qualifications

Federal Accounts Tab cost-code guide

Special Federal cost requirements

Budget Narrative

Cost Allocation Plan

Supplemental documents

File naming conventions

Submission and CSD review process

Post-submission responsibilities

Common reasons budgets are delayed

Final quality-control checklist

Federal Budget Development Manual Head Start • Early Head Start • EHS-CCP • EHS-EXP • Fiscal Year 2027 2026–2027 Budget Development, Documentation & Submission Guide Purpose: A practical, step-by-step manual for completing the DFSS CSD Federal budget using the Federal Accounts Tab and the 2026–2027 Federal Budget Guide. It is designed to help agencies submit complete, accurate, supportable, and compliant Federal budget packets. Use this manual together with the current DFSS CSD Excel budget template and all current supplemental templates. Contents 1. Purpose and guiding principles 2. Federal grant periods and key dates 3. What makes a complete Federal budget packet 4. Before you begin 5. Completing the Excel budget template 6. Salary & Fringe and staff qualifications 7. Federal Accounts Tab cost-code guide 8. Special Federal cost requirements 9. Budget Narrative 10. Cost Allocation Plan 11. Supplemental documents 12. File naming conventions 13. Submission and CSD review process 14. Post-submission responsibilities 15. Common reasons budgets are delayed 16. Final quality-control checklist 1. Purpose and Guiding Principles Federal budget review process is intended to reduce fiscal findings, improve budget accuracy, ensure Federal grants pay only their fair share, improve processing efficiency, and strengthen compliance. The 2026–2027 training specifically responds to recurring findings involving cost allocation, incomplete support, salary allocation, unallowable expenditures, staff qualifications, and insufficient justification for shared costs. 􀁸 Use the most recent DFSS CSD Excel Federal budget template and verify the form version on the Federal Accounts Tab. 􀁸 Review the Federal Accounts Tab before entering costs. It identifies account codes, examples, allowability notes, documentation requirements, and Federal-specific thresholds. 􀁸 Every cost must be allowable, reasonable, justified, and aligned with program operations. 􀁸 Every shared cost must be allocated using a reasonable, consistent, documented methodology. 􀁸 Budgeted personnel must align with the Staffing Plan and Salary & Fringe supplemental document. 􀁸 Board approvals are required. Build governing-body review and signature time into the submission schedule. 􀁸 Remove sample language for items the agency is not charging. Federal fair-share rule: The training instructs agencies not to charge 100% of salaries or shared nonpersonnel costs to a single grant. The Cost Allocation Plan must identify the agency's funding sources and explain the methodology used to determine the Federal share. 2. Federal Grant Periods and Key Dates | Item | Federal guidance | | --- | --- | | Head Start / EHS / EHS-CCP amended period | December 1, 2025 – December 31, 2026 | | EHS-EXP period | December 1, 2025 – November 30, 2026 | | Invoices | Submit monthly (required) . | | 2026 expense invoice/voucher deadline | January 15, 2027. | | Quarterly spend-down reviews | September, December, March, and June. | | Mid-year review | Review expenditures and projections. | | Spending plan | Required by end of July 2026 if under-utilized. | | Final revision deadline, budgets ending 11/30/2026 | October 15, 2026. | | Final revision deadline, budgets ending 12/31/2026 | November 15, 2026. | | Extensions | The training states no extensions will be granted. | Date clarification: Please note EHS.EXP ends November 30th. The other HS, EHS, AND EHS.CCP end December 31st. 3. What Makes a Complete Federal Budget Packet | 􀁸 Most recent Microsoft Excel Federal budget template.
􀁸 Completed and signed Cover Page.
􀁸 Salary & Fringe tabs aligned with the Salary & Fringe supplemental document.
􀁸 Non-personnel costs justified in the Budget Narrative and supported by the agency Cost Allocation Plan.
􀁸 Budget Narrative.
􀁸 Cost Allocation Plan.
􀁸 All applicable supplemental documents.
􀁸 Required governing-body/Board approvals and s

FAQs

What is the main purpose of the Fiscal Year 2027 budget development manual?

The manual provides a step-by-step process to help agencies submit complete, accurate, supportable, and compliant Federal budget packets for the listed Head Start programs.

How should agencies ensure costs meet Federal requirements before submission?

Each cost must be allowable, reasonable, justified, and aligned with program operations, and shared costs must use a reasonable, consistent, documented methodology.

What are the key grant periods and invoice-related deadlines for 2026–2027?

HS/EHS/EHS-CCP amended periods run December 1, 2025–December 31, 2026, EHS-EXP runs December 1, 2025–November 30, 2026, invoices are submitted monthly, and the 2026 expense invoice/voucher deadline is January 15, 2027.

Sep 13, 2026

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