DS-575 Overseas School Summary Budget Information

U. S. Department of State

OVERSEAS SCHOOL SUMMARY BUDGET INFORMATION
INSTRUCTIONS
GENERAL: All data in this form should be reported only in terms of U.S. dollars.
Note that the percentage of local currency in total receipts and total expenditures,
as well as the exchange rate used in converting any local currency received or
expended, are required entries on the form. Submit original and one copy by
November 1.
RECEIPTS: A numerical entry, including a zero if there are no receipts to record,
should be made for every receipt item. Only monetary receipts should be entered.
Goods or services received in kind should be included in the special tabulation at
the bottom of the gifts, contributions, and bequests page.
1. Column (1) should report the actual receipts as of the end of the school's past
fiscal year. Column (2) should report the current fiscal year receipts as budgeted.
Column (3) should report the receipts anticipated during the next fiscal year
(school year for which assistance is being requested). Account 95, Disbursements
of U.S. Government Grants, should be left blank in Column (3), since the amount
that may be granted will not be known at the time the report is being submitted.
2. Account 12 should be used to record only tuition receipts. Account 12-a should
be used to record tuition receipts from regular day school students, including
boarding students. Account 12-b should be used to record all other tuition
receipts, including those from special programs, such as adult English classes,
summer school, etc. Receipts from other fees charged patrons should be
recorded in Account 13, 14-c (as a net figure), or 14-g, as appropriate.
3. Account 14-c should record the total of net receipts from all separate revolving
funds or clearing accounts. That sum, if any, which is derived from any type of
school reserve funds available for expenditure by the school board and used to
help finance the school during the school year should be shown under 14-c,
"Drawings on School Reserve Funds." These reserve funds might be in the nature
of a "General Reserve Fund" or special funds, such as a "Building Fund" or
"Capital Reserve Fund."
4. Account 14-f requires details on the sources of gifts, contributions, and bequests
in cash and in kind. Complete Items I and II, page 5. Note that disbursements
from U.S. Government grants are not to be recorded in this account, but in
Account 95.
5. Account 14-g requests a breakdown of the total miscellaneous revenue into the
three categories shown. Account 14-g-3 should record receipts from fees not
recorded elsewhere and from other miscellaneous receipts. Note that special
assessments for building funds should be included in Account 14-g-3 and
specifically identified.
6. Account 80 should be used to record any receipts that may come from other
schools.
7. Account 95 should be used to record the money to be disbursed by the school
during the current school fiscal year from U.S. Government grants that have
already been obligated for use by the school. This sum may or may not, of course,
coincide with the total of U.S. Government grants available to the school at the
beginning of the current fiscal year; only the amount disbursed from the total
available should be shown. The amount recorded in Account 95 should equal the
amount recorded in Clearing Account 1950-b. (The total of undisbursed U.S.
Government grants available at the beginning of the school fiscal year is recorded
in Clearing Account 1950-a).
EXPENDITURES: As used in this form, the concept of "Salaries" is that of gross
basic salary, including deductions for taxes, retirement, etc., but excluding any
compensation paid in the form of allowances, housing, transportation
reimbursement, etc., because the school is located outside the U.S. The "Special
Costs for U.S. Recruited Staff" should be recorded separately, as discussed below.
1. Column (1) should report the actual expenditures as of the end of the school's
past fiscal year. Column (2) should report the current fiscal year expenditures
as budgeted. Column (3) should report the expenditures anticipated during the
next fiscal year (school year for which assistance is being requested). On page
4, under Clearing Accounts, Account number 1950, Government Grants, should be
left blank in Column (3), since no figure will be known at the time the report is
being submitted.

2. Account 100,"Administration." Expenditures for administration in this budget
form relate to the costs of general regulation, direction and control of the school.
The salary of the "Superintendent," etc. should be wholly included in account 110 if
he engages in no classroom instruction. If the chief administrative official does
engage in classroom instruction, his salary should be pro-rated between Account
110 and Account 213 (Teacher Salaries) in proportion to the time spent in each
activity. Account 130 should include administrative travel, including travel to recruit
staff. Account 140 should be used to record the special expenditures for
transportation, housing, allowances, etc., required to secure the services of U.S.
administrative staff at the school because the school is located outside the U.S. In
the case of the chief administrative official, these expenditures should be pro-rated
between Accounts 140 and 260 on the same basis as the expenditure for his
salary.
Note that this budget form provides accounts for recording narrower phases of
school administrative activity than general administration. Examples are the
accounts for Attendance Services, Health Services, Pupil Transportation, etc. In
those cases where an employee's activity is not predominantly in one of these
narrower categories, all expenditures for his salary and allowances should be
assigned to either the 100 Sector, if he also engages in classroom instruction, or to
the 200 Sector, depending upon whether his function is predominantly
noninstructional (administrative) or instructional.
3. Account 200, "Instruction." The "Travel Expenses for Instruction" to be included
in account 250 should exclude those special expenditures required to secure the
instructional services of U.S. citizens at the school, because it is located outside
the U.S. Such expenditures should be recorded in Account 260. As with Account
140, Account 260 has been added to this budget form to record the special
expenditures for transportation, housing, allowances, and the like required to
secure the services of U.S. instructional staff, because the school is located
outside the U.S.
4. Accounts 600 and 700. Note that gross expenditures for operational and
maintenance of the school as well as of school dormitories and housing, for
teachers are recorded in these accounts, unless fees or rents are collected from
residents. If fees or rents are collected, gross receipts and expenditures for the
operation of dormitories and teacher housing are handled through clearing
accounts, and only net expenditures are recorded here. (Net receipts, it will be
recalled, are recorded in Account 14-c.)
5. Account 800. Sub-account 850-a should be used to record all direct taxes paid
by the school, such as taxes on real estate or income. Indirect taxes should not be
included here. They should be included in other appropriate expenditure accounts.
For example, custom duties paid on imported textbooks should be included as
part of the total shown in expenditure Account 200, "Textbooks." Any taxes paid by
the school on employees’ salaries should not be recorded in Account 850-a but
should be included with gross basic salaries as explained above.
6. Accounts 900 and 1000. Note that gross expenditures for these programs are
recorded in these accounts, unless fees are collected from patrons' use of or
participation in the programs. If fees are collected, gross receipts and expenditures
are handled through clearing accounts and only net expenditures are recorded
here. (Net receipts are recorded in Account 14-c.)
7. Account 1100. Under the Community Services Account, the sub-categories
contained in this budget form are designed principally to elicit information
concerning school programs to demonstrate U.S. education abroad and otherwise
increase international understanding.
8. Account 1400 should be used to record any expenditures made to other
schools.
CLEARING ACCOUNTS: The clearing account heading in this budget form,
Account numbers 1950-a through c, concern only U.S. Government grant funds.
Account 1950-a should record the total balance, as of the beginning of the
appropriate fiscal year, of unspent U.S. Government grant funds available for
support of the school, Columns (1) and (2). Account 1950-b should record the
schools actual disbursement, Column (1). or budgeted disbursements, Column (2).
Account 1950-c should record the difference between 1950-a and 1950-b.
As instructed above, no entry should be made for Account numbers 1950-a
through c in Column (3).

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*Public reporting burden for this collection of information is estimated to average 25 minutes per response, including
time required for searching existing data sources, gathering the necessary data, providing the information required, and
reviewing the final collection. Send comments on the accuracy of this estimate of the burden and recommendations for
reducing it to

Instruction Page 1 of 1

OMB APPROVAL NUMBER XXXX-XXXX
EXPIRATION DATE XX/XX/XXXX
*ESTIMATED BURDEN: 25 MINUTES

Name of School
U.S. Department of State

OVERSEAS SCHOOL SUMMARY
BUDGET INFORMATION

School Fiscal Year
To
Date (mm-dd-yyyy)

Date (mm-dd-yyyy)

This form should be completed in accordance with the attached instructions. All entries should be in terms of U.S. dollars, regardless
of the currency received and/or expended. The exchange rate used in converting from other currencies to U.S. dollars should be
shown as the last item on the form. Submit to the Department in original and one copy by December 15.

RECEIPTS
U.S. DOLLARS
ACCOUNT NUMBER
SCHOOL YEAR

(1)
ACTUAL

(2)
BUDGETED

(3)
PROJECTED

-

-

-

12. Tuition (Total)
12-a. Regular Day School Tuition
12-b. Other Tuition
13. School Bus Service Fees (Total)
14. Other Revenues (Total)
14-a. Earnings from Permanent Funds and Environments
14-b. Earning from Temporary Deposits and Investments
14-c. Net Receipts from Revolving Funds or Cleaning Accounts
14-c-1. Drawings on School Reserve Funds
14-d. Rent from School Facilities
14-e. Rent from Property other than School Facilities
14-f. Gifts, Contributions, and Bequests in Cash and in Kind (Total)
(complete attachment)
14-f-1. U.S. Business Firms
14-f-2. U.S. Foundations
14-f-3. Individual Gifts
14-f-4. Host Government
14-f-5. Host Country Organizations
14-f-6. Host Country Business Firms
14-f-7. Other (Identify)
14-g. Miscellaneous Revenue from Local Sources (Total)
14-g-1. Registration Fee
14-g-2. Book Fees
14-g-3. Other Miscellaneous Revenues (Identify)
50.
60.
70.
80.

Sale of Bonds (Total)
Loans (Total)
Sale of School Property and Insurance Adjustments (Total)
Incoming Transfer Accounts (Total)

95. Disbursements of U.S. Government Grants (Total)

XXXX

Total Receipts
SCHOOL RESERVE FUNDS - OPERATING
CAPITAL
PERCENTAGE OF TOTAL RECEIPTS RECEIVED IN LOCAL CURRENCY

Exchange rate used for converting local currency to U.S. dollars $
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EXPENDITURES

ACCOUNT NUMBER

100

Administration
110Salaries
120Contracted Services
130Other Expenses
140Special Costs for U.S. Recruited Staff

200

Instruction
210Salaries
211Principals
212Consultants and Supervisors
213Teachers
214Other Instruction Staff
215Secretarial and Clerical Assistants
216Other Salaries for Instruction
220Textbooks
230School Libraries and Audio-Visual Materials
240Teaching Supplies
250Other Expenses
260Special Costs for U.S. Recruited Staff

300

Attendance Services

400

Health Services

500

Pupil Transportation Services

600

Operation of Plant

700

Maintenance of Plant

800

Fixed Charges
810School Contributions to Employee Retirement
820Insurance and Judgements
830Rental of Land and Buildings
840Interest on Current Loans
850Other Fixed Charges
850-a. Direct Taxes on School

900

Food Services

1000

Student Body Activities

1100

Community Services
1170

Demonstration of U.S. Education and Increasing
International Understanding

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SCHOOL YEAR

(1)
ACTUAL

(2)
BUDGETED

U.S. DOLLARS

U.S. DOLLARS

EXPENDITURES - Continued

ACCOUNT NUMBER

SCHOOL YEAR

1170-a Training and Visits Involving
Local Education
1170-b Special Student Exchanges
1170-c Community English Programs
1170-d Community Use of School Library
1170-e Recreation
1170-f Other
1180

Scholarships
1180-a For Host Country Nationals
1180-b For Third Country Nationals
1180-c For U.S. Citizens

1190
1200

Other Community Services

Capital Outlay
1210

Sites

1220

Buildings

1230

Equipment

1300

Debt Service from Current Funds

1400

Outgoing Transfer Accounts
Total Expenditures

Percentage of Total Expenditures Made in Local Currency

CLEARING ACCOUNTS
1950

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Government Grants
1950-a Balance of Grant Funds Available
at Begin-of-School Fiscal Year
1950-b

Funds Disbursed or to be Disbursed
During School Fiscal Year

1950-c

Difference (1950-a minus 1950-b)

(1)
ACTUAL

(2)
BUDGETED

U.S. DOLLARS

U.S. DOLLARS

GIFTS, CONTRIBUTIONS, AND BEQUESTS
Show gifts, contributions, and bequests in cash and in kind received and/or anticipated for each of the 3 years. Do not use
abbreviations or symbols for name of donor. Show in U.S. dollar equivalents. Relate to local fund-raising efforts. Include
attachment if necessary.
I. CASH DONATIONS
NAME OF DONOR

ACTUAL
(Past Year)

BUDGETED
(Current Year)

PROJECTED
(Next Year)

II. IN-KIND DONATIONS

NAME OF DONOR

DS-575

ACTUAL
(Past Year)

BUDGETED
(Current Year)

PROJECTED
(Next Year)

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