To create budgets that are responsive to the children and families served, Head Start programs must maintain accurate expenditure projections. Budget forecasting can help programs anticipate expected expenditures and reallocate funds. Fixed overhead costs like wages and fringe benefits are both significant and predictable. Staff vacancies may require budget adjustments and should be tracked by both human resources and fiscal personnel. This electronic worksheet can help programs calculate unspent salary and fringe benefit dollars related to understaffing. It can also help agencies re-budget these funds for other one-time programmatic expenditures. Fiscal and programmatic teams can use this worksheet to guide collaborative discussions as they track expenditures and make reallocation decisions.
Download an accessible PDF version of the worksheet.
How to Use the Unspent Wages Spreadsheet
A: Enter the title of the position that is unfilled. Enter one person, one position per line.
B: Enter the annual wages for the position.
C: Leave blank. This will auto-fill based on other data.
D: Enter the number of weeks the position works annually.
E: Enter the number of hours scheduled per week.
F: Leave blank. This will auto-fill based on other data.
G: Enter the number of weeks the position will be vacant.
H: Leave blank. This will auto-fill based on other data.
I: Enter the position's fringe rate or an estimate of fringe rate.
J: Leave blank. This will auto-fill based on other data.
Resource Type: Article
National Centers: Program Management and Fiscal Operations
Audience: Directors and Managers
Last Updated: February 15, 2024