HUD Cost Allocation Summary Table Rule: Do not allocate a cost to a gray shaded cell Blue shaded cells indicate correct cost allocations by cost item and budget line. Gray shaded cells indicate cost allocations SPECIFICALLY disallowed or otherwise ineligible by HUD guidelines. Matching dollars should be used to cover expenses not eligible for HUD funding or support the cash match requirement for SHP Operations Svcs. (80% (75% HUD, HUD, 20% Matching Funding Leasing Leasing Admin. Admin. Admin. match) match) Shelter Plus Care Programs Supportive Housing Programs Funds Match (100% Supp. HUD) HUD HUD HUD 25% Monthly Rent Monthly Rent 1st & last months rent 1st & last months rent Security deposit Security deposit Apt. Damage Payments Apt. Damage Payments Start-up Apartment furnishings Start-up Apartment furnishings Start-up Housewares Start-up Housewares Direct Service Staff Salaries/fringes Direct Service Staff Salaries/fringes Support Staff Salaries/fringes Support Staff Salaries/fringes Admin Staff Salaries/fringes Admin Staff Salaries/fringes Program supervision Program supervision HUD Reporting HUD Reporting Accounting Accounting Audits Audits Processing Rent Payments Processing Rent Payments Data Collection Data Collection APR Preparation APR Preparation Purchase of other client related services Purchase of other client related services Client transportation expenses Client transportation expenses Food/clothing other client related expenses Food/clothing other client related expenses Direct services mileage Direct services mileage Office expenses Office expenses Staff cell phone/pager cost Staff cell phone/pager cost Maintenance Maintenance Inspecting apartments Inspecting apartments Examining participant income Examining participant income Other - Please list and specify as needed: Other - Please list and specify as needed: Receiving new participants into the progra, Insurance Providing housing info and search assistance Legal, payroll, advertising Staff training/education S+C Admin Funds Generally cover the cost of administering the housing assistance Food NOT the cost of administering the grant.