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FS-10 Proposed Budget

Friday, August 1, 2025

This presentation provides guidance and support for accurate completion and timely approval of the FS-10 Proposed Budget form for state administered prekindergarten programs.  The webinar was recorded on August 1, 2025.

The following documents are referenced in this webinar:

Presentation Slides
2025-2026 OEL Fiscal Guidance Handbook
Sample FS-10

UPDATE NOTICE for 2025-26 FS-10 Submissions

Please be aware that since the recording of this webinar, revisions have been made to the 2025–26 forms and instructions. As a result, some screenshots shown in the presentation reflect previous language. The following updates should be used when preparing 2025–26 materials:

  • Code 45

The webinar includes a screenshot referencing “Equipment Items under $5,000.” Updated 2025–26 language: “Beginning with the 2025–26 year, include computer software, library books, and equipment items under $10,000 per unit.”

  • Code 90

The webinar shows the prior form reflecting the former $25,000 threshold.
Updated 2025–26 language:
Modified Direct Cost Base – Sum of all preceding subtotals (codes 15, 16, 40, 45, 46, and 80) and excludes the portion of each subcontract exceeding $50,000, as well as any flow-through funds.

  • Code 20

The webinar displays the old form referencing the previous $5,000 threshold.

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