Illinois Department of Labor
Illinois Department of Human Services
Released September 8, 2014
Instructions to FY15 Spending Plan
Provide a detailed spending plan that demonstrates your agency's ability to implement the program according to the application submitted and the requirements in the RFA. Provide narrative justification for each line item. This may be done within the form immediately following each section OR this may be done in a separate document utilizing a narrative format. Spending Plans must also be included for each sub-contractor. Please consider the Allowable Costs for Reimbursement. Please complete all three tabs (Cover, Spending Plan, and Fringe Worksheet) of the Spending Plan. Tab 'Cover' will reflect match and other sources of funding, if applicable.
Special Conditions - Administrative Costs:
Unless otherwise stated in the program specific exhibits of the CSA, Indirect costs are not allowed. (These are costs that are not directly attributable to and necessary for the implementation of a specified program.) Funding allocated is intended to provide direct services to youth. It is expected that Direct Administrative costs will represent a small portion of the overall program budget and these Direct Administrative costs are capped at 20% of budget expenditures. "Direct Administrative" means those activities performed by staff and costs which are supportive of and required for project implementation for which there is no direct client contact such as fiscal staff, audit, clerical support, rent, utilities, insurance, general office equipment etc. Annual program budgets and narratives will detail how all proposed expenditures are directly necessary for program implementation. Any budget deemed to include inappropriate or excessive administrative costs will not be approved.
COVER PAGE INSTRUCTIONS
In the top section, insert the state fiscal year (or contract period) for which this budget covers, the grant program name and agency name. The DHS grant amount and the match amount will be automatically pulled from your budget in the second tab. You will need to specifically identify the match source(s) and amounts in the designated area. These will automatically sub-total. It is critical that this sub-total matches the match amount from the actual budget. The budget will not be approved if these do not match. At the bottom of the cover page please provide a name and contact information for us to contact in case there are questions regarding this spending plan.
If space on these forms is insufficient, use additional pages. Fractions of dollars should be omitted. If no costs are anticipated in a section of the spending plan itemization, write "not applicable" in that section.
Make sure that each spending plan category is totaled correctly and that the total line for each spending plan category reflects both a state and a matching total (if applicable). This is necessary as the form is 'unlocked' and formulas may have accidently been altered.
DETAIL OF ITEMIZED BUDGET
Must be detailed and justified within this budget and specified under each line item as appropriate. This is not a separate section but rather something that is to be indicated in each budget line item. For example, if the program manager spends a portion of time on direct program items and a portion on direct administrative costs the program manager will be listed twice on the budget with appropriate percentages etc. indicated for each. For some programs and services that do not have a clear distinction between what is direct program and what is direct administrative, please indicate as you believe appropriate and justify your reasoning in the narrative. EVERY administrative line MUST be justified as necessary and directly associated with the implementation of the program.
Job Title - Identify the personnel to be used in this project by job title (e.g. officer, assistant state's attorney, secretary, probation officer, etc.). Include job descriptions and current resumes for all staff positions included in the spending plan.
Salary Rate and Time - Enter the salary of each individual listed, the amount of time he or she will spend working on project business, and the number of months he or she will be assigned to the project.
Fringe benefits -- Detail each fringe benefit to be charged to the agreement, including both the dollar amount and the rate used to calculate this amount (for example, FICA @ 7.65% of salary). Fringe benefits are allowable as long as they are comparable to those granted to other employees of the organization, and allowable under state and federal guidelines.
If equipment is to be purchased, its proposed use and relationship to the project should be described. All equipment purchased must be necessary to the program and used by personnel in the project spending plan. Please note: Any equipment purchased to be used by the agency, as a whole, must be pro-rated based on usage by project staff.
For example: if a copier is purchased for $10,000 and will be used by 5 advocates in the office, but only 1advocate is funded by the program then only 20% of the cost of the copier can be charged to the grant fund, $10,000/5 = $2,000.
Enter any equipment that is to be purchased and which has a unit cost of more than $100. Detail each item of equipment, including the number of units and the estimated cost per unit. The cost for each item should include taxes, delivery, installation and all related costs. Lease or rental equipment belongs under the contractual category. Equipment items of less than $100 should be listed under Commodities.
This section applies to consumable supplies and any equipment items with initial prices of less than $100. Itemize all commodities to be used for the project; avoid the designation "miscellaneous." Enter the basis for computation of consumable item costs and explain any types or quantities of consumable items. Explain how estimate of cost was determined, such as last year's use or amounts used for similar projects.
For example: office supplies, such as paper, pens staples and envelopes, at $50 per month. These cost estimates are based on actual costs of last year's commodities.
This section applies to project personnel only. These expenses include mileage, per diem, lodging and transportation expenses for employees who are on official business related to the goals and objectives of the project. Reimbursement may not exceed the rates and conditions established for state employees by the Governor's Travel Control Board but must also be consistent with your agency's policies. Describe, in detail, travel costs related to each staff function. Include computation of mileage and explain how the estimate was determined.
For example: 2500 miles per month x 12 months x $0.56/mile. Estimate was based on average monthly travel from last year.
List the costs directly attributable to the program estimated to be incurred during the period covered by this application. Examples of Contractual Services include conference registration fees; repair and maintenance of furniture and equipment; postage; UPS or other carrier costs; software; subscriptions; training and education costs; facility costs; utilities; telephone, and equipment rentals. See also the Allowable Costs for Reimbursement. Payments to subcontractors or subgrantees are to be listed here. All subcontractors or subgrants require an attached detailed line-item spending plan supporting the contractual amount. The Department must approve, in writing, all subcontracts or subgrants. Separate lines are included for Occupancy and for Depreciation. If these lines are used, the justification must explain that rent/lease payments are not being claimed for a building that is owned and depreciation is not being claimed on a building that is rented/leased AND that depreciation is not being claimed on items that were purchased utilizing state funds. Explain in detail all expenses, why they are necessary for the program and how costs were calculated.
For example: cell-phone to be used by grant funded position to contact clients while traveling. Cost, $45 per month x 12 months, $540. Calculations were estimated using costs for other like positions.
- Subcontractor Agreement(s) and budgets must be pre-approved by the Department.
- Subcontractor Agreement(s) and budgets must be on file with the Department.
- Any subcontractor shall be subject to all provisions of this Agreement.
- The Provider shall retain sole responsibility for the performance of the subcontractor.
Describe any other costs necessary for the program that are not specific to previous categories and explain why such items are necessary to the program. Please provide sufficient detail and calculations.
ALLOWABLE COSTS FOR REIMBURSEMENT
To be reimbursable under DHS/DFCS 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 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 unless otherwise specified in the program -specific exhibits of the CSA. 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 sub-contractors or sub-grantees require prior program approval and are to be shown in the Contractual Services section - all subcontracts or sub-grants require an attached detailed line-item Spending Plan supporting this contractual amount.
- 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 Commodities):
- Letterpress, offset printing, binding, lithographing services
- Photocopy paper, other paper supplies
- Envelopes, letterhead, etc.
Equipment (requires prior written program approval when items are over $1,000):
- Equipment is defined as 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/Answering service
- Repair, parts and maintenance of telephones and other communication equipment
Unallowable costs include, but are not limited to:
Refer to the program-specific exhibits of the CSA as some programs have additional unallowable costs that are program specific.
- 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