Illinois Department of Human Services
Division of Family and Community Services
Bureau of Domestic Violence and Sexual Assault
Domestic Violence Shelter & Services RFA
Released March 12, 2014
ALLOWABLE COSTS FOR REIMBURSEMENT UNDER GRANT AGREEMENT
To be reimbursable under DHS Grant Agreement, expenditures must meet the following general criteria:
- Be necessary and reasonable for proper and efficient administration of the program and not be a general expense required to carry out the overall responsibilities of the agency.
- Be authorized or not prohibited under federal, state or local laws or regulations.
- Conform to any limitations or exclusions set forth in the applicable rules, program description or grant agreement.
- Be accorded consistent treatment through application of generally accepted accounting principles appropriate to the circumstances.
- Not be allocable to or included as a cost of any other state or federally financed program in either the current or a prior period.
- Be the net of all applicable credits.
- Be specifically identified with the provision of a direct service or program activity.
- Be an actual expenditure of funds in support of program activities, documented by check number and/or internal ledger transfer of funds.
Examples of allowable costs include the following:
This is not meant to be a complete list, but rather specific examples of items within each line item category.
- Gross salary paid to agency employees directly involved in the provision of program services.
- Employer's portion of fringe benefits actually paid on behalf of direct services employees; examples include FICA (Social Security), life/health insurance, Workers Compensation insurance, unemployment insurance and pension/retirement benefits.
- Conference registration fees
- Contractual employees (require prior program approval)
- Repair & maintenance of furniture and equipment
- Postage, postal services, UPS or other carrier costs
- Software for support of program objectives
- Training and education costs
- Payments (or pass-through) to subcontractors or subgrantees are to be shown in the Contractual Services section - all subcontracts or subgrants require an attached detail line-item budget supporting this contractual amount.
The allocations of the applicable portion of the following costs are allowable only if approved by the program and the allocation methodology is approved as part of the application process.
- Rent or lease of space or facilities
- Utility costs
- Copy machine rental or lease
- Costs of improvements to real property
- Mileage (at state rate unless specifically noted otherwise)
- Airline or rail transportation expense
- Per diem or meal costs
- Operation costs of agency owned vehicles
- Office supplies
- Medical supplies
- Educational and instructional materials and supplies, including booklets and preprinted pamphlets
- Household, laundry and cleaning supplies
- Parts for furniture and office equipment
- Equipment items costing less than $100.00 each
Printing (include in Supplies):
- Letterpress, offset printing, binding, lithographing services
- Photocopy paper, other paper supplies
- Envelopes, letterhead, etc.
Equipment (requires prior written program approval):
- Items costing over $100.00 each, with useful life of more than one year. Costs shall include all freight and installation charges.
- Office equipment and furniture
- Allowable medical equipment
- Reference and training materials and exhibits
- Books and films
Telecommunications (include in Contractual Services):
- Telephone services
- Answering services
- Repair, parts and maintenance of telephones and other communication equipment
Unallowable costs include, but are not limited to:
- Bad debts
- Contingencies or provision for unforeseen events
- Contributions and donations
- Entertainment, alcoholic beverages, gratuities
- Fines and penalties
- Interest and financial costs
- Legislative and lobbying expenses
- Real property payments or purchases
- Indirect cost plan allocations