Addendum 1.3.1 - Allowable Cost by Line Item

Listed below are items that may be included in MCH Programs' budgets, grouped by line item. This is not a complete list, but rather a sample of the types of items in each category. Allowable costs must be reasonable, necessary, and directly support the MCH program. Shared costs must be allowable costs and assigned to programs through a process of allocation. 


Allowed by Program/s Category Allowable Cost Not Allowed:
FCM
HRIF/BBO
Personnel Services and Fringe Benefits
  • Personnel Services (salary of agency employees) and fringe
    benefits for staff working in the FCM, HRIF/HWIL, or BBO
    programs
  • Employee recognition
    programs and incentives
FCM
HRIF/BBO
Travel
  • Program related travel costs (mileage, transportation,
    lodging, meals and per diem, agency vehicle costs) for meetings,
    training, in-service education, nutrition and breastfeeding task
    force events/meetings
  • Transportation for MCH
    Programs participants
FCM
HRIF/BBO

Equipment

Prior approval is required for items costing
$5,000 or more

Equipment is defined as items costing $100 or more per unit,
such as:
  • Office & copy equipment
  • Office furniture
  • Medical equipment (stethoscope, blood pressure cuff)
  • Reference and training materials and exhibits
  • Computer hardware (including monitors, printers, modems)
  • Computer software and computer supplies (word processing,
    spreadsheet, anti-virus applications)
  • Otoscope
  • Laryngoscope
  • Toothbrushes
  • Exam tables
  • Any equipment/supplies
    used for well-child exams
FCM
HRIF/BBO
Supplies Office supplies are defined as items (other than computer) costing
less than $100 each, such as:
  • Medical supplies (band aids, alcohol pads, bio-hazard waste
    containers, hemoglobin/hematocrit testing supplies)
  • Client education materials
  • Diapers
  • Cleaning supplies
  • Stationery and envelopes
  • Photocopy paper, toner
  • Postage, postal services, UPS, or other carrier costs
  • ASQ, screening forms
  • Items for distribution to clients who complete portions of the
    program (i.e. safe sleep kits, diapers) the number of items must
    be in alignment with the assigned caseload for the program.
  • Water coolers/bottled
    water
  • Any supplies used for
    well-child exams,
    immunizations, and lead
    testing
FCM
HRIF/BBO
Contractual Services
  • Contractual Employees (salary of contractual employees who
    work in the FCM, HRIF/HWIL or BBO programs)
  • Contracts and leases which support program activities such as
    printing costs outside of agency
  • Billing services
  • Staff and software for
    billing non-MCH programs
    services
FCM
HRIF/BBO
Occupancy - Rent and Utilities
  • Rent or lease of space or property (prior approval from
    Department required for new sites/locations)
  • Utility costs
  • Insurance (building, fire, & theft)
  • Building and ground maintenance
FCM
HRIF/BBO
Telecommunications
  • Communications - telephone, internet, and answering services
  • Repair, maintenance, and parts for communications
FCM
HRIF/BBO
Other
  • Advertising costs
  • Costs of subscriptions
  • Membership fees
  • License fees/renewals
FCM
HRIF/BBO
Indirect Costs
  • Allowed in compliance with 2 CFR 200 - Uniform Administrative
    Requirements, Cost Principles, and Audit Requirements for
    Federal Awards
FCM
BBO
Grant Exclusive - Outreach1
  • Outreach activities to promote the programs
  • Business cards
  • Flyers, books, brochures
  • Staff time/salary
  • Travel to perform outreach activities
  • Advertisement costs
  • Food
  • Incentives for clients
    enrolled in the program
BBO Grant Exclusive - Transportation2
  • Costs for transportation for clients to attend appointments if
    unable to arrange transportation through MCOs.

1Outreach activities cannot be greater than 10% of the overall grant amount.

2Transportation costs cannot be greater than 10% of the overall grant amount.