BUDGET DETAIL by YF3Th7w0

VIEWS: 9 PAGES: 17

									INSTRUCTIONS FOR USE OF THE BUDGET DETAIL AND NARRATIVE FORM

1. Grantees must complete tabs 100 through 700 of this form, providing both a detailed and narrative
budget for each cost line item, describing the complete grant project budget. The Summary Detail table on
Page (A) is linked to the each detailed cost category page and will populate with the data as you complete
those pages. There are two additional tables on tab A. Summary Detail page where the applicant is able to
enter additional funding source information. Unless instructed by the solicitation document that this
information is needed, applicants may choose to omit this level of detail.

2. The detailed budget for each cost category on tabs 100 through 700 will reflect proposed costs by line
item expenditure, to be paid from the Grant Award, and if applicable to your program, costs to be paid
through any Required Match and/or Additional Project Support specific to the proposed project. This
program may include a secondary Grant Award for which costs must be separately tracked. If, applicable
to your budget, the grant solicitation document will provide instruction. Proposed costs must be compliant
with 7 AAC 78.160 and the requirements of the grant program and the grant solicitation. Please refer to
DHSS Grant regulations 7AAC 78.160 for further guidance, and to the grant solicitation document for
restrictions and any Match requirements applicable to this program. Contact the Grants Administrator
named in the solicitation to confirm allowable costs and/or Match requirements if you are in doubt.

3. There are two tabbed pages for each cost category 100 through 700 in this workbook. A page for the
detailed budget for each cost category is followed by a page for the supporting budget narrative, which
must accurately reflect proposed costs in the detailed budget. When describing a cost in the narrative,
indicate the correct fund column where the cost is reflected in the detailed budget (e.g. grant award,
required match, etc).

4. Costs that are not sufficiently detailed and accurately supported in the narrative, or are not allowable
under this solicitation may be excluded from any approved budget in the event of grant award.

5. Round all figures to the nearest whole dollar, check totals and subtotals; and confirm that the attached
budget detail and narratives for each cost category are complete and accurately reflect the figures shown
on tab A. Summary Detail.

6. See 7 AAC 78.210 & & AAC 78.950(17), as well as program specific requirements for earning and
spending grant income. Fees charged to clients, their families and/or guardians are subject to approval by
the grantor and must be evident in both the budget detail and narrative.

7. a. Required matching funds, or additional project support that the grantee intends to be included in the
consideration for award, must be clearly reflected in both the detailed and narrative budgets; and
confirmed in item 7 of the Certification of Matching Funds Form appended to your proposal.
  b. Matching funds may include, but may not be limited to: Local In-Kind Contributions; Local Cash;
Federal or Other State Grant Funds if not disallowed by the program; Medicaid or other third party receipts;
Client fees or contributions to cost of care; or other funds earned as a result of grant award (i.e. grant
income).

8. DHSS grant funds are not available for lobbying or fundraising under any circumstances; and unless
specifically provided for in the grant solicitation, as in the case of capital grants, funds may not be used for
purchase of land, construction or renovation of buildings; payment of real estate mortgages or taxes; or the
purchase of motorized vehicles or other major equipment purchases.




  Rev. 11/08                                                                 Appendix C - Budget Detail Narrative Form
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             Rev. 11/08   Appendix C - Budget Detail Narrative Form
                        ALASKA DEPARTMENT OF HEALTH & SOCIAL SERVICES
                                   BUDGET DETAIL & NARRATIVE FORM
Name and Address of Grantee Agency:




Program Name:
                                                  PROPOSED BUDGET DETAIL SUMMARY

                                                                                    ADDITIONAL
                         PRIMARY GRANT            SECONDARY                                              TOTAL PROJECT
                                                                   REQUIRED MATCH MATCH / PROJECT
                             AWARD               GRANT AWARD                                                BUDGET
                                                                                     SUPPORT
   Budget Categories
100 PERSONAL SERVICES
                         $          18,000   $           1,800     $           1,980   $      220    $            22,000
200 TRAVEL
                         $               -   $                 -   $               -   $         -   $                   -
300 FACILITY
                         $               -   $                 -   $               -   $         -   $                   -

400 SUPPLIES
                         $               -   $                 -   $               -   $         -   $                   -

500 EQUIPMENT
                         $               -   $                 -   $               -   $         -   $                   -

600 OTHER COST(s)
                         $               -   $                 -   $               -   $         -   $                   -

TOTAL DIRECT COSTS
                         $          18,000   $           1,800     $           1,980   $      220    $            22,000

700 INDIRECT COSTS
                         $               -   $                 -   $               -   $         -   $                   -

TOTAL COSTS
                         $          18,000   $           1,800     $           1,980   $      220    $            22,000


Please Note:
Click on the tabbed spreadsheets to move through this form. The first tabbed page provides overall instructions for
the use of this workbook. The highlighted cells above on this tabbed page, A. Summary Detail, will auto-fill with the
totals from the detailed budget information you enter on the following tabs 100 through 700.

If your grant includes mandatory matching funds, complete the first detailed funding source table below. Otherwise
these tables are provided for your use on a optional basis. The funding section of the solicitation document
instructs applicants regarding match requirements. Contact the Grants Administrator identified in the solicitation
with any questions.

                                                                            ADDITIONAL MATCH /       Additional Desc.
     SOURCE OF FUNDS                   REQUIRED MATCH
                                                                             PROJECT SUPPORT

GRANT INCOME
MEDICAID                           $                           -           $                     -
LOCAL CASH MATCH                   $                           -           $                     -
LOCAL IN-KIND MATCH
OTHER funds     (               ) $                            -           $                     -
OTHER funds     (               ) $                            -           $                     -
                       TOTALS      $                           -           $                     -
   100 PERSONAL SERVICES BUDGET DETAIL
   Enter information only in the yellow highlighted cells. Enter FTEs as whole numbers and decimals.
                                                                                                        ADDITIONAL        TOTAL PROJECT
          100 Personal Services             PRIMARY GRANT         SECONDARY                              MATCH /            PERSONAL
                             Grant funded                                          REQUIRED MATCH
                                                AWARD            GRANT AWARD                             PROJECT            SERVICES
    Position Name               FTEs
                                                                                                         SUPPORT             BUDGET
        Salaried Staff

                                            $            -   $                 -   $            -   $                 -   $               -

                                            $            -   $                 -   $            -   $                 -   $               -

                                            $            -   $                 -   $            -   $                 -   $               -

                                            $            -   $                 -   $            -   $                 -   $               -

                                            $            -   $                 -   $            -   $                 -   $               -

                                            $            -   $                 -   $            -   $                 -   $               -

                                            $            -   $                 -   $            -   $                 -   $               -

                                            $            -   $                 -   $            -   $                 -   $               -

              Subtotals            0.00 $                -   $                 -   $            -   $                 -   $               -
   Fringe Benefits (enter
                       %)         0.0% $                 -   $                 -   $            -   $                 -   $               -

         Subtotal Salaried Staff            $            -   $                 -   $            -   $                 -   $               -

         Hourly Staff

   myself                            0.50 $         15,000   $           1,500     $        1,650   $            190      $       18,340

   &I                                0.00 $          3,000   $            300      $          330   $                30   $        3,660

              Subtotals            0.50 $           18,000   $           1,800     $        1,980   $            220      $       22,000

 Fringe Benefits (enter %)        0.0% $                 -   $                 -   $            -   $                 -   $               -

          Subtotal Hourly Staff             $       18,000   $           1,800     $        1,980   $            220      $       22,000

         Total FTEs             0.50
Total Personal Services Expense $                   18,000   $           1,800     $        1,980   $            220      $       22,000

   PERSONAL SERVICES BUDGET INSTRUCTIONS - 7 AAC 78.160 (l)(5) & (m)
   Identify each position working on this project (or list position type, if project includes multiple staff in like positions).
   For each position, provide the Full Time Equivalent (FTE); which is a time commitment as a percentage of the annual
   salary funded by the requested grant award. Identify the amount of funds by position or position type that is certified
   as match for this project if the program has a mandatory match requirement. Applicants may also identify anticipated
   additional match or other project support as they desire.
   Allowable costs include regular and overtime salaries & wages, fringe benefits including employer payroll taxes, and
   at the employer's option: employee retirement plans and health and life insurance. Include a description of the fringe
   benefit package and percentage distribution of each benefit.
   To calculate the FTE per position:
   a. determine the number of work hours for a full time position in a twelve-month period (usually 2080 hours);
   b. determine the total number of hours the position will work on the project that is funded by this grant; then divide "b"
   by "a".
   Use the next page to complete your Personal Services narrative.
   Append your proposal with job descriptions and resumes for key positions.
PERSONAL SERVICES NARRATIVE FORM
Provide a complete description of the specific costs outlined in the grant project budget detail for proposed
Personal Services expenditures. The Budget Narrative must accurately support the Budget Detail.
200 TRAVEL BUDGET DETAIL
Enter information only in the yellow highlighted cells. Enter the position title for each person who will be traveling in the
1st column and the expenditure by trip for each traveler by fund category.

                                                                                          ADDITIONAL
                           PRIMARY GRANT             SECONDARY                                              TOTAL PROJECT
        200 Travel                                                    REQUIRED MATCH    MATCH / PROJECT
                               AWARD                GRANT AWARD                                             TRAVEL BUDGET
                                                                                           SUPPORT
    Position Traveling
Project Director
                          $                 -   $                 -   $             -   $               -   $                   -

Project Assistant
                          $                 -   $                 -   $             -   $               -   $                   -

                          $                 -   $                 -   $             -   $               -   $                   -

                          $                 -   $                 -   $             -   $               -   $                   -

                          $                 -   $                 -   $             -   $               -   $                   -

                          $                 -   $                 -   $             -   $               -   $                   -

                          $                 -   $                 -   $             -   $               -   $                   -

                          $                 -   $                 -   $             -   $               -   $                   -

                          $                 -   $                 -   $             -   $               -   $                   -

                          $                 -   $                 -   $             -   $               -   $                   -

                          $                 -   $                 -   $             -   $               -   $                   -

                          $                 -   $                 -   $             -   $               -   $                   -
    Total Travel Expense $                  -   $                 -   $             -   $               -   $                   -


TRAVEL BUDGET NARRATIVE INSTRUCTIONS - 7 AAC 78.160 (h) & (i)
For each trip: identify the traveler(s); destination, duration of trip, per diem for travel outside the local community; air
fare - must be less than first class rate whenever available; mileage allowances, if privately owned vehicles will be
used (not including travel to and from work); and other transporation costs. Travel costs are limited to the more
restrictive of the applicant's current travel policy or the current basic rates approved under the general government unit
employees’ agreement with the state The current state travel policies with mileage and per diem rates, may be found
on the internet at -- http://fin.admin.state.ak.us/dof/updates/index.jsp -- under Alaska Administrative Manual, AAM 60-
Travel, or copies can be requested from the Grants Administrator named in the grant solicitation.
Use the next page to complete your Travel narrative.
TRAVEL NARRATIVE FORM
Provide a complete description of the specific costs outlined in the grant project budget detail for proposed Travel
expenditures. The Budget Narrative must accurately support the Budget Detail.
300 FACILITY BUDGET DETAIL
Enter information only in the yellow highlighted cells. Enter each applicable expenditure item and the proposed
expenditures for each item by fund category.
                                                                                          ADDITIONAL
                                 PRIMARY              SECONDARY                                            TOTAL PROJECT
         300 Facility                                                  REQUIRED MATCH   MATCH / PROJECT
                               GRANT AWARD           GRANT AWARD                                           FACILITY BUDGET
                                                                                           SUPPORT

Stage Rental
                           $                 -   $                 -   $            -   $              -   $              -

Phones
                           $                 -   $                 -   $            -   $              -   $              -

                           $                 -   $                 -   $            -   $              -   $              -

                           $                 -   $                 -   $            -   $              -   $              -

                           $                 -   $                 -   $            -   $              -   $              -

                           $                 -   $                 -   $            -   $              -   $              -

                           $                 -   $                 -   $            -   $              -   $              -

                           $                 -   $                 -   $            -   $              -   $              -

                           $                 -   $                 -   $            -   $              -   $              -

                           $                 -   $                 -   $            -   $              -   $              -

                           $                 -   $                 -   $            -   $              -   $              -

                           $                 -   $                 -   $            -   $              -   $              -
   Total Facility Expense $                  -   $                 -   $            -   $              -   $              -


FACILITY BUDGET NARRATIVE - 7 AAC 78.160 (c)(1) & (l)(6)
Costs may include:
a. Rent or lease of a facility or office space if the costs are comparable to costs for similar space available in the same
locality;
b. Utilities - heat, electric, water, sewer, and trash removal costs, not included in the space rental cost;
c. Communications - telephone, internet, telegram, shipping and radio communication expenses; and
d. Minor repairs, custodial, and maintenance costs not included in the space rental costs.
FACILITY NARRATIVE FORM
Provide a complete description of the specific costs outlined in the grant project budget detail for proposed Facility
expenditures. The Budget Narrative must accurately support the Budget Detail.
400 SUPPLIES BUDGET DETAIL
Enter information only in the yellow highlighted cells. Enter each applicable expenditure item and the proposed
expenditures for each item by fund category.
                                                                                         ADDITIONAL
                                PRIMARY              SECONDARY                                            TOTAL PROJECT
       400 Supplies                                                   REQUIRED MATCH   MATCH / PROJECT
                              GRANT AWARD           GRANT AWARD                                          SUPPLIES BUDGET
                                                                                          SUPPORT

Costumes
                          $                 -   $                 -   $            -   $             -   $                 -
Spot Light
                          $                 -   $                 -   $            -   $             -   $                 -

                          $                 -   $                 -   $            -   $             -   $                 -

                          $                 -   $                 -   $            -   $             -   $                 -

                          $                 -   $                 -   $            -   $             -   $                 -

                          $                 -   $                 -   $            -   $             -   $                 -

                          $                 -   $                 -   $            -   $             -   $                 -

                          $                 -   $                 -   $            -   $             -   $                 -

                          $                 -   $                 -   $            -   $             -   $                 -

                          $                 -   $                 -   $            -   $             -   $                 -

                          $                 -   $                 -   $            -   $             -   $                 -

                          $                 -   $                 -   $            -   $             -   $                 -
  Total Supplies Expense $                  -   $                 -   $            -   $             -   $                 -

SUPPLIES BUDGET NARRATIVE INSTRUCTIONS - 7 AAC 78.160 (c)(12) & (13)
Allowable Costs under this category are those items with a unit cost of less than $1,000, or a useful life expectancy of
less than one year:
a. Office Supplies - such as pens, pencils, stationary, postage stamps, poster board, blank cassette tapes, paper,
staplers, in-house printing supplies, desk supplies;
b. Program Supplies - such as recreation and craft supplies; posters, pamphlets, brochures, and program related
literature for distribution to clients, schools, or community agencies; educational and reference books for use by staff
and clients; film rental and purchase costs;
c. Household Supplies - such as cleaning supplies, including laundry, janitorial, and housekeeping supplies, kitchen
and bed linens. Any other household supplies including non-food kitchen supplies.
d. Medical Supplies - Prescription and non-prescription drugs and medical supplies.
e. Food - Used only for grant project operations.
SUPPLIES NARRATIVE FORM
Provide a complete description of the specific costs outlined in the grant project budget detail for proposed
Supplies expenditures. The Budget Narrative must accurately support the Budget Detail.
500 EQUIPMENT BUDGET DETAIL
Enter information only in the yellow highlighted cells. Enter each applicable expenditure item and the proposed
expenditures for each item by fund category.
                                                                                          ADDITIONAL      TOTAL PROJECT
                                 PRIMARY              SECONDARY
     500 Equipment                                                     REQUIRED MATCH   MATCH / PROJECT     EQUIPMENT
                               GRANT AWARD           GRANT AWARD
                                                                                           SUPPORT           BUDGET

Computer
                           $                 -   $                 -   $            -   $             -   $               -

                           $                 -   $                 -   $            -   $             -   $               -

                           $                 -   $                 -   $            -   $             -   $               -

                           $                 -   $                 -   $            -   $             -   $               -

                           $                 -   $                 -   $            -   $             -   $               -

                           $                 -   $                 -   $            -   $             -   $               -

                           $                 -   $                 -   $            -   $             -   $               -

                           $                 -   $                 -   $            -   $             -   $               -

                           $                 -   $                 -   $            -   $             -   $               -

                           $                 -   $                 -   $            -   $             -   $               -

                           $                 -   $                 -   $            -   $             -   $               -

                           $                 -   $                 -   $            -   $             -   $               -
Total Equipment Expense $                    -   $                 -   $            -   $             -   $               -

EQUIPMENT BUDGET NARRATIVE INSTRUCTIONS - 7 AAC 78.160 (c)(9), (10), (11) & (13)
Grantees puchasing equipment (defined as nonexpendable personal property in 7 AAC 78.950(25), must also comply
with puchasing practices and procedures in 7AAC 78.270; and the requirements for property management in 7 AAC
78.280.
a. Equipment Costs include: Equipment Maintenance and Repairs - Costs associated with the maintenance and/or
repair of equipment owned, leased, or rented;
b. Equipment Lease and/or Rental - Costs for leasing or renting project equipment such as computers, copy machines,
vehicles used in the day-to-day operation of the project;
c. Equipment Purchase - Equipment with a unit cost of $1,000 or more, and a useful life expectancy of more than one
year, and which is considered necessary for program operations. Depreciation on major equipment is allowed only for
equipment that was not purchased with grant funds.
EQUIPMENT NARRATIVE FORM
Provide a complete description of the specific costs outlined in the grant project budget detail for proposed
Equipment expenditures. The Budget Narrative must accurately support the Budget Detail.
600 OTHER COSTS BUDGET DETAIL
Enter information only in the yellow highlighted cells. Enter each applicable expenditure item and the proposed
expenditures for each item by fund category.
                                                                                         ADDITIONAL       TOTAL PROJECT
                                 PRIMARY          SECONDARY
       600 Other Costs                                             REQUIRED MATCH         MATCH /          OTHER COSTS
                               GRANT AWARD       GRANT AWARD
                                                                                          PROJECT            BUDGET
                                                                                          SUPPORT
Lighting & Sound Contract
                               $             -   $             -   $             -   $                -   $           -

                               $             -   $             -   $             -   $                -   $           -

                               $             -   $             -   $             -   $                -   $           -

                               $             -   $             -   $             -   $                -   $           -

                               $             -   $             -   $             -   $                -   $           -

                               $             -   $             -   $             -   $                -   $           -

                               $             -   $             -   $             -   $                -   $           -

                               $             -   $             -   $             -   $                -   $           -

                               $             -   $             -   $             -   $                -   $           -

                               $             -   $             -   $             -   $                -   $           -

                               $             -   $             -   $             -   $                -   $           -

                               $             -   $             -   $             -   $                -   $           -

   Total Other Costs Expense
                               $             -   $             -   $             -   $                -   $           -


OTHER COSTS BUDGET NARRATIVE INSTRUCTIONS - Costs may include:
a. Professional Services - Professional fees and program consultant costs when an outside firm provides the
services; accounting and audit services; medical and legal fees;
b. Insurance and Bonding – Insurance premiums for employee hazard, malpractice and other liability insurance for
personnel, vehicles, facilities, and authorized activities of the grant project including bonding costs;
c. Subscriptions; printing and advertising.
d. Subcontracts to another agency for the provision of project services designed to meet the goals and objectives
outlined in the applicant's grant application program narrative.
See 7 AAC 78.180 and 7 AAC 78.250 for conditions that apply to all subcontractors. Also, be aware that the
procurement of subcontractors under the grant is subject to the provisions of 7 AAC 78.270, and must have the
approval of the Grantor before work commences under the subcontract, and any funds are expended for the
subcontract. Subcontractors must conform to the same laws, regulations, and program requirements as the
Grantee regarding the use of state funds awarded by the Grantor. The Grantee is remains administratively and
financially responsible for the activity and for the subcontractor's performance under the subcontract.
OTHER COSTS NARRATIVE FORM
Provide a complete description of the specific costs outlined in the grant project budget detail for proposed Other
expenditures. The Budget Narrative must accurately support the Budget Detail.
700 INDIRECT COST BUDGET DETAIL
Enter information only in the yellow highlighted cells. Enter each applicable expenditure item and the proposed
expenditures for each item by fund category.
       700 Indirect Costs                                                                         ADDITIONAL      TOTAL PROJECT
                                           PRIMARY              SECONDARY
                                                                                 REQUIRED MATCH MATCH / PROJECT   INDIRECT COSTS
                                         GRANT AWARD           GRANT AWARD
Location/applicable to:     %                                                                      SUPPORT            BUDGET

Off-Site                        25
                                     $                 -   $                 -   $            -   $           -   $                -
Contract/pass through           5
                                     $                 -   $                 -   $            -   $           -   $                -

                                     $                 -   $                 -   $            -   $           -   $                -

                                     $                 -   $                 -   $            -   $           -   $                -

                                     $                 -   $                 -   $            -   $           -   $                -

                                     $                 -   $                 -   $            -   $           -   $                -

                                     $                 -   $                 -   $            -   $           -   $                -

                                     $                 -   $                 -   $            -   $           -   $                -

                                     $                 -   $                 -   $            -   $           -   $                -

                                     $                 -   $                 -   $            -   $           -   $                -

                                     $                 -   $                 -   $            -   $           -   $                -

                                     $                 -   $                 -   $            -   $           -   $                -

   Total Indirect Cost Expense
                                     $                 -   $                 -   $            -   $           -   $                -

INDIRECT COSTS BUDGET NARRATIVE - 7 AAC 78.160 (p) & (q)
Indirect costs are those incurred by an applicant agency that administers various program activities and as a result
generates costs, which are either difficult or impossible to attribute to a single program activity. These costs are
referred to as indirect costs and include general administrative expenses as well as operation and maintenance of
facilities and equipment.
To apply for indirect costs, the applicant must include with the application, a copy of the agency's current federally
approved Indirect Cost Rate Agreement. In your budget, identify the location, such as On-site, Off-site or Pass-through
with the applicable rate as approved on your federally approved Indirect Cost Rate Agreement, and what costs are
included in each rate. Remember to exclude any costs specifically excluded in your indirect cost rate agreement, such
as equipment. Expenses and their applicable rates must be explained in the supporting Narrative.
If your agency does not have a current indirect cost agreement with a Federal agency, the Grantor's regulations permit
recovery of certain administrative costs by direct charges to the grant. All such charges must be detailed and justified in
your grant application and must be itemized separately as direct program costs in the Detailed and Narrative Budget for
line items 100 through 600.
INDIRECT COST NARRATIVE FORM
Identify the specific Indirect location(s) and rate(s) as each applies to the direct costs outlined in the grant project
budget detail, such as On-site or Off-site and Pass-through rates, and which costs are excluded by your agency's
federally approved Indirect Cost Rate Agreement . The Budget Narrative must accurately support the Budget
Detail. A copy of your current, approved agreement must be submitted with your proposal or on file with DHSS.

								
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