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 characteristics (columns) of the funding streams you are interested in.

Examples of general goals include:

• To maximize funding opportunities for a specific service, support, outcome or impact area or age group
• To support advocacy efforts around access and quality
• To help stakeholders understand amount or impact of investments
• To review/balance portfolio of investments
• • To coordinate supports and services to improve/increase outcomes or impacts

Possible pairs of goals and research questions include:

GOAL: to identify possible funding for after school programs in your community
RESEARCH QUESTION: what federal and state funding streams are available for use to support after school programs in Massachusetts?

GOAL: to identify how much is being spent in Massachusetts to support improved connectedness outcomes for youth in poverty
RESEARCH QUESTION: what is the total amount of funding aimed at the outcome of “connectedness” and has income-based eligibility requirements?

GOAL: to determine how your community could use its existing investments in teen substance abuse prevention to leverage additional funding
RESEARCH QUESTION: what federal and state funding streams for teen substance abuse prevention programs have a matching requirement?

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

Depending on your goal and research question, you may be interested in different variables. In this data set, each row represents one funding stream, while each column represents a different variable or characteristic of that funding stream. The tool includes 18 descriptive and analytical features of federal and state funds that local communities can access to wrap supports around children, help them succeed in school, and thrive in their home communities. We have divided them into descriptive features and analytic features. Simpler research questions (e.g. how much funding is being invested in after school?) will require only descriptive features, while more complicated questions about how funding can be used (e.g. what funding streams require a local match?) will require analytic 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.”

Most communities use at least five variables:

• funding stream
• amount of funding in a given year
• administering agency
• related purpose or outcomes
• 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. Have different outcomes relevant to your community? To customize, download the spreadsheet and use your community’s defined outcomes to tag Column F (e.g., an Empowerment Zone uses the following outcomes tags: Employment; Economic Development; Educational Attainment; Violence Reduction; Transportation).
• eligible populations or services
• Some communities want to focus on funds to support specific populations. Age is a common focus (e.g., high school aged students), but sometimes specific risk categories or statuses apply (e.g., foster care youth). Add columns and associated tags for any special populations your community wants to focus on. What are your population parameters? You can customize age ranges (Column K) and add tags for special populations (Column L) as applicable.

Some communities may want to expand that list to include additional questions that help them coordinate funds, understand funding trends, address equity, and analyze p and analyze how they might be most effectively used to meet local needs.

Tip: Getting clarity on the parameters – populations, ages, outcomes, services – that your fiscal map will cover is important and will help you maintain the focus of your coalition over time.

DESCRIPTIVE FEATURES OF FUNDING STREAMS
COLUMN	VARIABLE	DEFINITION	SEARCHABLE CATEGORIES/TAGS
A	Funding Stream	Name of program/funding stream; funds associated with a federal or state program and appropriated for authorized purposes.	N/A
B	Federal/State Budget Item Number	Original state or federal budget reference number by which the budget item is commonly identified. For the State, this is the budget item number. For federal programs that do not passthrough the state (and are not assigned a state budget item number), this is the CFDA number.	N/A
C	FY19 Appropriation Amount	FY 19 appropriation amount, determined by the Massachusetts state fiscal year calendar, beginning July 1, 2018 through June 30, 2019.	N/A
D	Funding Level	Level at which funding originated, federal or state.	Federal State
E	Outcome Category	Indicators of comprehensive wellbeing across developmental outcomes.	Connected: Providing opportunities for children and youth to be connected to their communities. Educated: Children and youth being engaged in age-appropriate learning at all stages of their development. Employable: Supporting youth to find and retain employment, so they can adequately support themselves and/or their families. Healthy: Children and youth receiving preventative healthcare, being referred for services where needed, and receiving targeted services where needed. Safe: Ensuring that families and communities where children and youth live and interact are safe.
F	Age Range	Includes all eligible and/or targeted ages. Funds that can be applied to multiple age groupings with relevance for community stakeholders are denoted by multiple tags.	0 - 5 Years Old 6 - 12 Years Old 13 - 18 Years Old 18+ Years Old
G	Eligible Populations	Specific youth populations for which funds are designated.	ELL Foster Youth Gender-based Homeless Status Income-based Juvenile Justice Migrant Native Americans Other Pregnant Teens Preschool Rural Special Needs
H	Eligible Services	Services for which funds may be used. Tags provide quick reference ways for local stakeholders to search for relevant funding.	Financial Assistance Adolescent Health Afterschool/Summer Programs Behavioral Health Case Management Child Care Community Development Counseling Data System Development Disability Services Domestic Violence Early Childhood Education Early Intervention Early Literacy Educational Services Employment Family Planning Family Preservation Food Assistance Foster Care Gang Prevention Health Services Home Visiting Housing Assistance Juvenile Diversion Juvenile Justice Literacy Mentoring Outreach Services Parent Supports Pre-College Preparation Prevention Quality Improvement Residential Treatment Respite Care Runaway and Homeless Youth Salary Increases Service Coordination Sex Education Sexual Assault Special Education Staff Training Student Support Substance Abuse Tax Incentive Technology Teen Pregnancy Prevention Temporary Shelter Transitional Support Transportation Tutoring Violence Prevention
I	Typical Local Recipients	Local entity/ies typically eligible for receiving funds.	Businesses Child Care Programs Community-based Organizations/Non-profits County Government County Head Start Office Direct to individual schools Directly to eligible families Hospitals/Medical Institutions Libraries/Cultural Institutions Local Education Agencies Local Health Department Local Housing Authority Municipal Government Tribal Governments Universities/Colleges Other
J	Program Focus	Programmatic focus of funds including universal -- directed towards all children and youth -- and targeted intervention focuses that provide intensive and deep end supports for children and youth with specific and/or acute needs.	Universal: Funds apply to children and youth broadly within a given programmatic or institutional setting. Largely focused on positive development and prevention in support of the general needs of children, youth and their families. Targeted Intervention: Funds are directed towards a specific population to correct or mitigate disparity or meet intensive needs to address acute physical, behavioral, safety and/or educational needs of children and youth.
K	Program Description	Description of the federal or state program for which a specified set of funds have been appropriated.	N/A
L	Original Granting Agency	Agency that oversees and administers grants for the program.	US Corporation for National Service MA Child Care Resource and Referral Centers MA Children's Trust Fund MA Commission for the Blind MA Department of Children and Family MA Department of Developmental Services MA Department of Developmental Services MA Department of Early Education and Care MA Department of Elementary and Secondary Education MA Department of Housing and Community Development MA Department of Mental Health MA Department of Public Health MA Department of Transitional Assistance MA Department of Youth Services MA Executive Office of Public Safety and Security MA Juvenile Court Department MA MassHealth MA Office of the Child Advocate MA Rehabilitation Commission US Bureau of Indian Affairs US Department of Agriculture US Department of Education US Department of Health & Human Services US Department of Housing and Urban Development US Department of Justice US Department of Labor US Institute of Museum and Library Services US National Endowment for the Arts
M	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: Includes funding derived from fees, taxing mechanisms and other indirect revenue-generating mechanisms.
N	Funding Cycle	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.	N/A
O	Source – FY19 Appropriation Amount	Link to source material that provided information on funding stream characteristics	N/A

ANALYTIC FEATURES OF FUNDING STREAMS
COLUMN	VARIABLE	DEFINITION	SEARCHABLE CATEGORIES/TAGS
P	Administrative Flexibility	Exceptions or exemptions (if any) to program requirements and/or the application process.	Eligibility Requirements Reporting Requirements Award Requirements Allowable Uses Renewal Process Application Process Other None
Q	Provision for Coordination	Presence of language related to whether a particular funding stream advises applicants (in statutory language or in the program criteria) to partner with other agencies or entities to accomplish program goals.	Yes No
R	Waiver Provision	Presence of language related to waiver authority that can be applied to particular funds. Related to flexibility, but provides additional information related to the mechanism and process by which flexibility may be granted.	Yes No
S	Blended/ Braided Funding	Identifies funds that are created or typically combined through blended or braided funding. Helpful to local stakeholders who may know or understand those funds under other names not reflected in the originating budget language.	Yes No
T	Matching Requirement	Presence of language indicating whether the applicant and/or a partner entity must match a proportion of or the whole allocation of funds, typically applicable to formula grants.	Yes No
U
	Funding Trend	Three-year trend data on budget allocation, providing information on stability of historical funding levels, and overall sustainability of particular funds.	Up (Significant): Funding has risen 8% or more over 3-year trend period. Inflation-adjusted amount. Up (Modest): Funding has risen less than 8% or less over 3-year trend period. Inflation-adjusted amount. Stable: Funding has stayed virtually stable over 3-year trend period. Inflation-adjusted amount. Down (Modest): Funding has decreased less than 8% or less over 3-year trend period. Inflation-adjusted amount. Down (Significant): Funding has decreased 8% to 30% over 3-year trend period. Inflation-adjusted amount. Down (Acute): Funding has been cut more than 30% over 3-year trend period or has been slated to be completely cut in the next FY. Down (Acute): Funding has been cut more than 30% or has been slated to be completely cut in the next FY.

NEXT STEP 1: Determine local share of funding

If you are completing a fiscal map for a specific local community, gathering data from this tool will only be one step in your process. Each community will have to determine their specific local share of funds. Local funds are derived from a portion of federal sources, state sources, and any locally generated funds set aside for children and youth services and programs. When you download the relevant data from the tool, you will want to create a new column where you record and track the amount of funding from each stream that your city/county/district receives.

There are several different methods for determining local funds:

a) Reviewing local budgets directly from local recipients. This provides information directly from the local source. It should be noted, however, that this approach takes time in contacting each individual source, and some sources may not be able to provide full information. Sometimes funds are known only by their local names (e.g., one community’s Mayor’s Time funding may actually come from a mix of local and federal funds), so check your work to make sure local funds that actually come from multiple sources aren’t being double counted.

b) Seeking award information on local recipients from a federal and state agency’s web pages or budget documents. 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.

c) 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.

d) 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.

NEXT STEP 2: Align existing funding OR strategize to capture new sources of funding

Once local funds have been identified, communities have two choices – align existing funding and strategize to capture new sources of funding.

Aligning existing funding requires that communities 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 are useful for helping a community gain a comprehensive picture of what’s coming in and who in the community receives funds and essential for alignment, including coordinating planning for future grant applications: .

• Columns on FLEXIBILITY and PROVISION FOR COORDINATION: These columns record information on flexibility and provision for coordination, useful information for alignment activities. A community might organize funds by types of flexibility allowed – the more flexible the funding, the greater leverage communities have in aligning funding to 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.
• Customized Columns: Additional columns may be added to provide customization. Communities may want to add private sources of funding; contact information for local fund administrators, or local notes on coordination or sustainability. Communities should feel free to customize their map with any additional information to fit their purposes.

Alternatively, communities looking for new sources of funding may seek to strategize on how they might successfully capture new dollars. New dollars may come from existing funding streams that a community has not successfully drawn on in the past, including competitive grants; leveraging private dollars to address gaps; or generating a new local tax to fund children’s services.

A fiscal map can inform next steps in seeking new funding. 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 new sources of funding:

• Select priorities for potential new funding sources: Narrow priorities, as applicable, to the purposes (Column F), eligible ages and populations (Columns K and L), and/or services (Column N) that apply to the potential funding being sought. The number of funds will vary from one search/sort to another.
• Determine which new funding sources should be pursued: If a community determines that one or more new sources of funding should be pursued, they should understand as much about that funding as possible, including potential requirements and flexibilities (see Columns P – U), the funding trend (Column V) as well as details on the application process. They should investigate any locally applicable funding history associated with the funds, including whether funds had been applied for in the past and with what result.
• Determine a strategy: Information in the fiscal map can be very helpful to deciding a strategy. 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. Additional search on past funding recipients (or even unsuccessful past applications) can provide useful background in putting together a successful future proposal.

Update to include new funding sources: Fiscal maps are living documents! Once an initial fiscal map has been completed, communities may want to update to include new funding opportunities and note changes to funding priorities. Having an existing fiscal map means much of the groundwork is already done – but these updates will be useful to keeping information current.

USE 1: MAXIMIZING FUNDING

A common use of fiscal mapping is to increase funding in one or more specific service, support or outcome areas. A fiscal map can help leaders identify existing funds, target additional funds that are not being drawn locally, and determine a strategy – reallocating existing funds to better serve needs, applying for competitive funds, seeking private investments to undergird public funding, or generating new local dollars for a specific purpose.

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 undertapped and to expand their focus to include additional funds from broader sources supporting health and youth development. See Hennepin County’s fiscal map.

USE 2: 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.

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. See Buncombe County’s fiscal map.

USE 3: UNDERSTAND IMPACT OF INVESTMENTS

Communities understand that every dollar counts and that communities should understand how well investments are meeting children and youths’ needs. A fiscal map supports the process of counting investments. This kind of accounting is often paired with outcome or demand data which allows communities to assess impact of investments in children and youth.

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.

USE 4: REVIEW AND BALANCE A PORTFOLIO OF INVESTMENTS

Balancing investments is important for ensuring that all young people thrive. A comprehensive fiscal map helps communities understand where greater balance between priorities may be needed.

King County (Seattle area), Washington struck a balance between investing in intervention and basic supports to children and families and investing in early support, prevention and positive youth development. When it assessed its fiscal landscape, King County, Washington found that their public investments in children and youth were not particularly balanced – public dollars were heavily invested in intervention when kids were in need of deep supports with relatively few dollars devoted to prevention and promotion of positive development. Looking toward a balanced set of investments, King County launched a campaign to generate local dollars to fund Best Starts for Kids, a voter-approved initiative that raised $65 million to help put every child in the county on a path toward lifelong success. See King County’s fiscal map.

USE 5: COORDINATE SUPPORTS AND SERVICES

One of the most effective tasks that local communities can undertake is to coordinate the supports and services for children and youth across agencies and departments. Many communities have established coordinating bodies to do this. These bodies are taking up the question of how to most effectively use funding to act together. This is particularly critical information in an era of tightening budgets.

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 fiscal map.