Attachment C -
Budget Forms (Instructions and Forms)
Personal Services Detail and Indirect Detail information listed below applies to State Fiscal Year 2015, 2016 and 2017.
Personal Services Detail:
- The TOTAL figures must match those reported for A. Personal Services: A1-A4 in budget summary line items.
- For each position, enter the full-time equivalency (FTE) for that position. An FTE of 1.0 means that the position is equivalent to a full-time worker. An FTE of 0.5 indicates that the worker is only half-time. Note: There should be a correlation between the number of FTE's budgeted for direct service and quantity of service hours to be delivered. In other words, amounts that are billed should be proportionate to the services delivered.
Indirect Detail (Applicants without a federally approved indirect rate):
- All costs that can be identified as direct costs should be included as a direct line item expenditure.
All costs that support the operation of the entire program and cannot be directly allocated to a specific program area line items are grouped together as the program's indirect cost. These costs typically include items that benefit the agency as a Whole (e.g., audits, salaries and benefits of executive and support staff, portion of rental cost for common areas such as lobby, meeting rooms).
- Indirect costs may not exceed 15% of the total budget.
For applicants proposing to provide supports in multiple areas of excellence or multiple populations, the proposal should clearly identify these as separate sections and should propose budget options for funding one or more of the areas. The budget period is based on a state fiscal year, July 1 - June 30. Prepare separate budgets for each fiscal year: SFY 15, SFY 16 and SFY 17 (July 1 - December 31, 2016).
Reimbursement is not available for purchase of fixed equipment more than $5,000
"Equipment" means an article of nonexpendable, tangible personal property having a useful life of more than one year and an acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-profit organization for financial statement purposes, or $5000.
Applicants who have a federally approved indirect rate by the Department of Education may use the approved rate. Documentation of the approval must be attached to the budget package.
All costs that can be identified as direct costs should be included as a direct line item expenditure. All costs that support the operation of the entire program and cannot be directly allocated to specific program area line items are grouped together as the program's indirect cost. These costs typically include items that benefit the agency as a whole (e.g., insurance, audits, bookkeeping, brochures, salaries and benefits of executive and support staff, portion of rental cost for common areas such as lobby, meeting rooms). Indirect costs may not exceed 15% of the total budget.
Classification of costs are subject to interpretation by the Department. Federal Circulars can be referenced for assistance: OMB Circular -21, "Cost Principles for Educational Institutions" A-87 "Cost Principles for State, Local ...Governments", A-122 "Cost Principles for Non-Profit Organizations. OMB Circulars can be located at: http://www.whitehouse.gov/omb/circulars_default
Provide a budget narrative for each line item of the budget. Any package received without a budget narrative will not be considered.
Each line item must have a narrative explanation or justification stating the method used in determining the amount allocated to each line item, why and how funds are to be utilized. Include your basis for determining indirect and direct program services. For assistance in determining indirect versus direct cost components, please consult either OMB Circular A-21 Cost Principles for Educational Institutions, OMB Circular A-87 "Cost Principles for State, Local and Indian Tribal Governments" or OMB Circular A-122 "Cost Principles for Non-Profit Organizations." OMB Circulars can be located at: http://www.whitehouse.gov/omb/grants_circulars/ . Specifically identify the components of each line item. For larger line items, a separate schedule may be used to provide a breakout. A budget submitted without narrative explanation or justification of each line item will be considered incomplete.
While it is permissible for more than one funding source to share the costs of a given service, it is not permissible for two funding sources both to reimburse the same cost of a service. Double claiming is prohibited even if the combined sources do not exceed the expenditures.
A narrative must be attached for each:
- Payroll Taxes
- Other Benefits
- Building Maintenance
- Staff Travel
- Equipment Maintenance
- Conferences, Meetings
- Client Subsidies
- Technology (computers, software, etc.)
- Other Cost - Must Specify.