STEP 1: Determine the goal and research question of your fiscal mapping effort

To most effectively use a fiscal mapping tool, communities should first determine the goal of their fiscal mapping effort. How you hope to use your fiscal map will shape the research question that guides your effort and help you to identify the parts of the data tool that will be most helpful to you.

Examples of general goals include:

• To maximize funding opportunities for early childhood services and supports in your CECC area (by learning about what funding streams can be leveraged or used more effectively)
• To support advocacy efforts around improving access and quality (by showing what the current investments are against a target level of access and quality)
• To help stakeholders understand amount or impact of investments (by showing them the picture of the funding landscape)
• To review/balance landscape of investments
• To coordinate supports and services to improve/increase outcomes or impacts of funding

Possible pairs of goals and research questions include:

• GOAL: to identify possible new funding opportunities
  RESEARCH QUESTION: what federal and state funding streams are available to support early childhood in Kentucky that we are currently not tapping into?
• GOAL: to identify how much is being spent in my locality to support improved health outcomes for low income infants and toddlers
  RESEARCH QUESTION: what is the total amount of funding aimed at the outcome of “physical development” with income-based eligibility requirements?
• GOAL: to determine how my community could use its existing investments to leverage additional funding
  RESEARCH QUESTION: what federal and state funding have a matching requirement?
• *Note: there can be multiple research questions that the fiscal map is targeting. You do not have to be limited to just ONE research question if it aligns with your goal.

STEP 2: Identify the variables (columns) of interest in the data set

Your goal and research question will determine which variables you will need to fill out in the tool. In the data set, each row represents one funding stream, while each column represents a different variable or characteristic of that funding stream. The tool includes both programmatic and technical/administrative features of federal and state funds that land in Kentucky for early childhood services and supports.

Simpler research questions (e.g. how much funding is being invested in my CECC?) will require only programmatic features, while more complicated questions about how funding can be used (e.g. what funding streams require a local match?) will require technical features. The complete list of columns (variables) and their variants is in the tab labeled “variables.” You can hide variables you are not interested in by hovering over the column header, clicking the wheel icon in the top right corner, and selecting “hide.”

We encourage communities use the following variables in all fiscal maps, and then choose additional variables that are needed to answer the research question.

• funding stream name
• amount of funding
• source of funding
• outcome area supported by funding
  • We strongly encourage communities to shift conversations about resources from an agency-focused frame to an outcomes-focused frame. A comprehensive fiscal map can help communities make this shift by organizing funding around the outcomes they care most about. The list here was developed by the ECAC (physical development, cognitive development, mental health and socio-emotional development, family and community development, systems development)

Definition of variables used in this tool:

Column	Variable Name	Definition	Categories of the variable	Instructions (if you are using the variable in your fiscal map)
Programmatic Variables
A	Funding Stream Name	Funds associated with a local, state or federal program and appropriated for early childhood services and supports in Kentucky.	n/a	If there are other funding streams available (specifically for local private funds and local education agency funds), please enter them in the designated lines the end of the data set.
B	Description	Description of the program(s) for which a specified set of funds have been appropriated.	n/a	For any additional funding streams that have been added to the dataset, please enter the description.
C	FY18-19 State-wide funding	Dollar amount of funds appropriated to the funding stream as stated in the budget language. (FY 18-19 is defined from July 1, 2018 - June 30, 2019)	n/a	No action is needed.
D	FY 18-19 Local Funding	Dollar amount of the funding stream that landed in the locality for budget year FY18-19	n/a	For the funding streams that land in your CECC, please enter the dollar amount for FY18-19. See Step 3 of the Instructions for tips on how to find this amount.
E	FY19-20 Local Funding	Dollar amount of the funding stream that landed in the locality for budget year FY19-20	n/a	For the funding streams that land in your CECC, please enter the dollar amount for FY18-19. See Step 3 of the Instructions for tips on how to find this amount.
F	Trend in funding	Describes how the funding amount has changed over the budget years.	Stable: Funding amount has stayed at relatively the same level Down (modest): Funding level has decreased by a marginal amount Down (significant): Funding level has decreased by a significant amount Up (modest): Funding level has increased by a marginal amount Up (significant): Funding level has increased by a significant amount	Based on the change in dollar amounts from column D to column E, select the best category option from the drop-down menu.
G	Outcome Area Supported by Funding	Outcome areas are used as an organizing frame for mapping across funding silos to determine what investments are being made to support children and families. PLEASE ONLY CHOOSE ONE OUTCOME AREA PER FUNDING STREAM IF POSSIBLE.	Physical Development (Including Nutrition): Investments in the physical development of children (such as gross motor, outdoor play, nutrition) Cognitive Development: Investments in the academic development of children (such as language, literacy, cognition) Mental Health & Social-Emotional Development: Investments in mental health, behavioral health and socio-emotional development related to ECE (includes investments in preventive services and treatment for the child and care provider) Systems Development: Investments in early childhood workforce and system development (includes facilities) Family & Community Development: Investments in parental education and family engagement, and community programs/activities related to ECE (otherwise not defined by other outcome areas)	The outcome areas should already be coded in the dataset. However, if you wish to change the category chosen, please do so using the drop down menu. For any new funding streams that are added, please choose from the drop-down menu.
H	Age Range of Intended Recipients of Funding	Age Range of the Intended Recipients of Funding	Prenatal – Toddler (0-3 years) Pre-K (4-5 years) 0-5 years N/A: Recipient of the funding is not the child, rather the family, parents, or other ECE infrastructure	This variable should already be coded in the dataset. However, if you wish to change the category chosen, please do so using the drop down menu. For any new funding streams that are added, please choose from the drop-down menu
I	Specific Populations Eligible for Funding	Specific youth populations for which funds are designated.	Low-Income Households Rural Households (if yes, please also mark if they are also in Appalachia Households in Appalachia Special learning & developmental needs Homeless or displaced Foster-involved or adopted In need of protective or preventive services Children of teen parents Living in child care deserts Limited English proficiency TANF recipient Other (if selected, please write what population the funds are designated for in Column K – Additional Notes)	This variable should already be coded in the dataset. However, if you wish to change the category chosen, please do so using the drop down menu. For any new funding streams that are added, please choose from the drop-down menu. Also, you can select more than one eligible population per funding stream if needed.
J	Services Supported by Funding	Services for which funds may be used. Tags provide quick reference ways for local stakeholders to search for relevant funding.	After school/ summer programs Community Development Child care Family support Prenatal and maternal support Apprenticeship Behavioral and mental health coverage Case management and care coordination Financial Assistance Family planning/pregnancy Provider outreach, training and technical assistance Pre-K Mentoring Housing assistance/homelessness transition services Home visiting Health education Recreation Foster care and adoptive family supports Transportation Violence prevention Healthcare services Other education services	This variable should already be coded in the dataset. However, if you wish to change the category chosen, please do so using the drop down menu. For any new funding streams that are added, please choose from the drop-down menu. Also, you can select more than one eligible population per funding stream if needed.
K	Additional Notes on Local Use of Funding	Additional explanations and information	State Federal Tobacco Master Settlement Agreement (MSA) Local Local Private	This variable should already be coded in the dataset. However, if you wish to change the category chosen, please do so using the drop down menu. For any new funding streams that are added, please choose from the drop-down menu
N	Agency that Oversees Administration of Funding	Name of the agency that oversees and administers grants for the program	n/a	This variable should already be coded in the dataset. However, if you wish to change the category chosen, please do so using the drop down menu. For any new funding streams that are added, please enter that information in the dataset.
O	Local Recipient Agency	Name of the local agency that receives the funds	n/a	Please enter in the dataset.
P	Local Contact Information	Name and contact information on the best person to reach to learn more about these funds in your locality.	n/a	Please enter in the dataset.
Q	Grant Type	Funds by ‘mandated category’, including funds written into law/mandated by statute or discretionary at the will of the legislature and departments.	Formula Grants: Funding allocated to states, counties or cities from a federal agency according to distribution formulas set forth in program regulations. Funds are then, in turn granted or distributed by the state to other organizations or programs based on a plan approved by the federal agency. Project Grants: Money awarded, usually through a competitive process, to fund a project for a set period of time. Cooperative Agreement: Federal funding awarded to a non-government agency to carry out specific services or implement a specific program. This differs from a grant in that there is significant government involvement in the project. Entitlement: Federal program guarantee individuals access to some benefit based on membership in a defined group or legislation. Training: Programs must provide instructional activities for individuals not employed by the Federal government. Direct Payment for Specified Use: Federal funding distributed to encourage or subsidize a particular activity. Recipient of funds must meet performance metrics and expectations to receive the funds. Direct Payments with Unrestricted Use: Federal funds given directly to beneficiaries who satisfy eligibility requirements. An example is payment under a compensatory program. Other Funding Mechanism	This variable should already be coded in the dataset. However, if you wish to change the category chosen, please do so using the drop down menu. For any new funding streams that are added, please choose from the drop-down menu.
R	Funding Cycle	Cycle or schedule by which funds are distributed, including typical length of time that funds from this program last before re-application or re-allocation. The most common cycle is annual.	n/a	This variable should already be coded in the dataset. However, if you wish to change the category chosen, please do so using the drop down menu. For any new funding streams that are added, please enter that information in the dataset.
S	Flexibility Provisions of Funding	Exceptions or exemptions (if any) to program requirements and/or the application process. If you are interested in better alignment of your funds, this category is important. Make more specific notes of the flexibility in Column K.	Eligibility requirements Reporting requirements Award requirements Allowable uses Renewal process Application process Other None	This variable should already be coded in the dataset. However, if you wish to change the category chosen, please do so using the drop down menu. For any new funding streams that are added, please choose from the drop-down menu.
T	Flexibility for COVID-19 response	The checkbox symbolizes if that funding stream has known flexibility provisions due to COVID-19. Most information in this column has come from this resource, Navigating New and Flexible Funding Streams for Kids during COVID-19. --> HYPERLINK DOESNT WORK	Yes (check) No	This will already be coded in the dataset for federal funding streams that have announced flexibility provisions for their funding streams. State and local- level flexibility still needs to be identified.
U	Description of local COVID-19 Flexibility	Describe what your local flexibility options are/you have leveraged (i.e. specific waivers, loosened eligibility requirements, etc.)	n/a	Please enter relevant information in the dataset.

STEP 3: Complete the tool for your CECC

Part A: Determine the local share of funding (columns D&E)

Each CECC will have to determine their specific local share of funds to complete their fiscal map. Local funds are derived from a portion of federal sources, state sources, and any locally generated funds.

There are several different methods for determining local funds:

1. Reviewing local budgets directly from local recipients. This provides information directly from the local agencies and departments. It should be noted, however, that this approach takes time because it requires contacting each individual source, some of which may not be able to provide full information. Sometimes funds are known only by their local names. For example, community’s home visiting program may be funded by a mix of local and federal funding streams that are already included in the fiscal map. So, check your work to make sure you find the original source of funding for local programs to ensure that they are not being double counted.
2. Reviewing state agency’s web pages or budget documents for award information on local recipients. These resources often provide solid confirmation of awarded funds. It should be noted, however, that agencies vary in the amount, specificity and accessibility of fiscal information they publicly provide. In some cases, directly contacting agency budget holders may help clarify which portions of funds went to a given locality, particularly when funds were spread across several local entities.
3. Searching for award information on grant search engines. In an effort to provide transparency, increasing federal and state governments are putting budgetary and award information online so that the public can track how and where their tax dollars are spent. A great deal of fiscal information exists online. Getting as much information as possible from online sources can save time and make the more time-intensive tasks (such as interviewing individual agencies) more focused and efficient. Sites such as USAspendng.gov or Map My Community on youth.gov provide detail on which local entities received grants, place of grant performance, award types and amounts, and when awards were disbursed.
4. Determining local share from formulas or enrollment estimates: Many funding amounts are determined based on formulas or enrollment levels of eligible program participants. While direct amounts are often available via online award publications or through one-on-one interviews with budget holders, sometimes neither are available. Local amounts can, however, be reasonably estimated by determining the percentage of funds based on a formula or enrollment estimates that would be applied to local programs and recipients.

Tip: Federal, state and local fiscal years do not always align. When determining which funds are coming in locally, communities may need to determine which funds apply to the local fiscal year under review. Many funds are relatively stable from year to year, so aligning amounts may not be difficult.

Step 3, Part B: Gather data on local philanthropic dollars and local education agency funds (additional rows)

If desired, the CECC can also add information on the funds their community receives from private sources and what amounts their local education agencies invest in early childhood services and supports.

Collecting budget data from private sources can sometimes be difficult and may require interviews with local leaders that are knowledgeable about the local philanthropic partners. Some private sources of funding to consider including in the fiscal map are: Local hospitals, United Way, the business community (contacting the local Chamber of Commerce can provide a good start), and parent contribution.

CECCs should also reach out to their local education agencies in order to determine how much the locality is investing in early childhood education and care. The fiscal map tool ONLY includes state share, and we are aware that localities also invest heavily to support the early childhood system.

(Optional – if interested in funding flexibility) Part C: Determine what flexibility exists in the streams you leverage due to COVID-19 response and guidance (columns T & U):

The federal government has passed numerous stimulus packages and have released memos on individual agency’s responses to COVID-19, all of which affect funding. The Children’s Funding Project (a consultant to the creation of this tool) has created a resource, Navigating New and Flexible Funding Streams for Kids during COVID-19, that gives a description and tools for understanding all of these funding flexibilities for common children and youth programs. Recommended steps to complete these columns:

a) Read the guide (particularly the section on early childhood) to gain an understanding of new funding available and how federal programs are allowing flexible use of funds to respond to the effects COVID-19.

b) Talk to contacts at the state level to determine how the state agencies are leveraging these flexibility provisions and how this affects funding at the local level.

STEP 4: Use your fiscal map!

Once you have completed your fiscal map, you have choices for how to use this data based on your initial goal (from Step 1).

1. Better understand your funding landscape and impact of investments. Once you have your fiscal map, you are now able to see how well you may be ‘putting your money where your mouth is’. Are you investing in the outcome areas that you are actively trying to improve? Communities understand that every dollar counts and should understand how well investments are meeting children and youths’ needs. Pair your fiscal map data with other needs assessment or outcomes data that you may have to help identify where additional or changes in investments may be made.
   Example of success: The Denver Children’s Cabinet developed a fiscal mapping process to align funding priorities to mayoral commitments to address gaps in access and opportunity in health, family, economic stability, achievement, school readiness, and youth success. The city has committed to an annual process of tracking investments against key outcomes, mapping both the funding and its efficacy in neighborhoods and across the city to meet the Mayor’s goals for healthy, engaged, and safe children and youth. See Denver’s fiscal map.
2. Maximize funding. Having a fiscal map is the first step in creating a plan to seek new funding. It is both a research and an advocacy tool. Such additional funding may come from 1. Existing funding streams that a community has not successfully drawn on in the past (such as competitive grants); 2. Leveraging private dollars to address gaps or support public dollars; or 3. Generating a new local tax to fund children’s services. The fiscal map will provide evidence for outcomes and services where additional funds are needed. Also, the map provides the background research needed to learn what potential new streams can be tapped in to.

   Looking at untapped funds for which a community might be eligible is a common starting place. Communities can take the following steps to identify and prioritize potential new sources of funding:

   • Make note of the funding streams in the tool that do not land in your community. If you do not have a ‘local funding’ amount for a state or federal stream while completing the fiscal map tool, you may not be drawing down these dollars. These could be potential new streams to tap into.
   • Determine which new funding sources should be pursued: If there are untapped streams, understand as much about that funding as possible, including potential requirements and flexibilities, the funding trend, as well as details on the application process. Investigate any locally applicable funding history associated with the funds, including whether funds had been applied for in the past and with what result.
   • Craft a strategy: Information in the fiscal map can be very helpful to deciding a strategy for how to pursue new funding. Can these funds help to address an identified service gap? Who should apply? Will funds be able to be used for training or coordination of services? Information on typical local recipients may determine which partners to engage and who takes the lead in applying for a grant. Other kinds of information – on matching requirements, provision for coordination, or flexibility may also shape how a community proceeds in putting forth an application. Additionally, searching for past funding recipients (or even unsuccessful past applications) can provide useful background in putting together a successful future proposal.

   Example of success: In Hennepin County (Minneapolis, Minnesota), a coalition used fiscal mapping to identify new sources of funding. Having achieved a 66 percent decrease in teen birth rates, Better Together Hennepin saw that more work was needed to sustain investments and have even more teenagers delay parenthood. Nearing the final years of a large investment of federal funds, the coalition set sights on more effectively drawing on existing funding and expanding their map of additional funds that could be used to continue their efforts. A fiscal map helped them identify where funding opportunities were being underutilized and to expand their focus to include additional funds from broader sources supporting health and youth development. See Hennepin County’s fiscal map.

3. Support advocacy. Increasingly, communities are placing access and equity at the center of local conversations. Understanding how and where the money flows can aid communities in having those conversations in a transparent manner. A fiscal map can be an effective advocacy tool, showing all stakeholders the need and the gaps, particularly in areas where there has been historical disinvestment.
   Once you have finalized your fiscal map, analyze the data by looking for:
   • How total funds are distributed across outcome areas – do you see a large gap or disproportionate investment?
   • Total funding by source – is the burden of supporting your early childhood system falling on your locality or is the burden evenly distributed across the federal, state and local levels?
   • How many funds support special populations or specific services – are there any groups or services that are not currently supported but should be
   Also, compare fiscal maps with neighboring CECCs.
   • Is there an unequitable distribution of funds between your two communities, even when accounting for the size of population served?
   • Are there funding streams that your neighbors are receiving but you are not?

   If your answer is ‘YES’ to any of the above, create a plan for using your fiscal map to advocate for more funds, either at the state and local levels or with private funders. This data will help you can express where there are funding needs and how new funds would be used to enhance your early childhood landscape.

   Example of success: Buncombe County, North Carolina developed a fiscal map to communicate the gap in preschool funding and make the case for new funding at the local level. In 2017, the Asheville-Buncombe Preschool Planning Collaborative found a $19 million gap in funding for early childhood education during their fiscal mapping process. Having tracked the levels of existing federal, state and other funding, local advocates were able to make a specific case with specific targets for serving unserved preschool children and increasing the number of preschool slots. In the first year, the county raised $3 million of the full amount toward increasing access and quality for all preschoolers.

4. Align existing funding to better coordinate supports and services. One of the most effective missions that local communities can undertake is to coordinate the supports and services across stakeholders. CECCs are positioned to be the coordinating bodies that lead this work! Also, alignment of funds for more efficient use is particularly critical in the wake of COVID-19 budget restrictions.

   To improve coordination, communities must identify all relevant sources of funding and look comprehensively across programs and services to determine patterns and gaps in how programs and services are being funded. The following columns (variables of interest) are useful for helping a community gain a comprehensive picture of what funding is coming and who receives it. This is essential for alignment, including coordinating planning for future grant applications:

   • Flexibility Provisions: These columns record information on how the funding stream legally can/cannot be used and any provisions for coordination that are in the grant. This is useful information for alignment activities. A community might organize funds by types of flexibility allowed (i.e. eligibility requirements or allowable uses) – the more flexible the funding, the greater leverage communities have in blending and braiding funding to meet local needs. Alternatively, a community might identify where there exist provisions for coordination to better support activities that require multiple programs or services to work together.
   • COVID-19 Flexibility: Local governments are going to be feeling the effects from COVID-19 for a long time. Think strategically about how your community can use current flexibility provisions to protect funding for early childhood services and supports in the short-term, mid-term and long-term. With that in mind, be sure to keep a finger on the pulse of COVID-19 recovery legislation, as it is highly likely that new funding and flexibilities will come to light in the next few months and even years. It is crucial that communities are prepared with the latest knowledge in order to be as creative as possible with recovery dollars.

   Example of success: Broward County, the most populous county in Florida, took a coordinated approach to mapping supports for juvenile justice diversion efforts. They formed a workgroup across county entities – Broward County Public Schools, the Behavioral Health Coalition, Department of Juvenile Justice Services, the Department Children and Families, Child Welfare, and the Broward County Human Services Department – to conduct a fiscal mapping on local, state and federal funding to support juvenile justice diversion efforts. This fiscal map was used to coordinate the distribution of grants in the county’s work on diversion, addressing gaps in order to fund more coordinated, prevention-based services for teens in Broward County. See Broward County’s Turn the Curve report.