1-3 APPs 2 thru 6 Budget instructions.xlsx

TIPS

How to use the Excel forms with formulas

Begin with APP #5. Operating expenses will populate APP #2. Agency Name and Project Title will populate other tabs.

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APP#2 instructns INSTRUCTIONS - APPENDIX #2: Expense Summary Form

Expenditures charged to a City Social Services contract must conform to the FCS Administrative Requirements, be reasonable, be allowable and be allocable.

For each line item, reflect the total cost to the Program, the amount of funding requested from the City from the contract or proposal, and the associated percent of the total cost requested from the City. Several formulas will calculate automatically from other forms, or you may enter amounts and manually calculate.

Percent Requested: A formula will automatically calculate the Percent Requested, or divide City Funding Request in Column C by Project Total in Column B for each individual row. Display as a percentage with one decimal point (e.g. 33.3%).

Payroll and Benefits: A formula will automatically enter the amounts from Appendix #4, or enter the amounts budgeted to pay payroll taxes, and employee benefits. Payroll taxes should include legally mandated payroll taxes for regular employees of the organization, including FICA and unemployment insurance tax. The amounts charged to the City must constitute an allocable percentage of salaries and wages. Amount must match Appendix #4 totals.

Total Personnel Costs: A formula will automatically calculate the sums of salaries, wages, payroll taxes, and employee benefits. Manual Calculation: provide a subtotal for Personnel costs in this section. Amount must match Appendix #4 totals.

Audit Costs: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted to pay the costs of conducting annual or special audits of the organization. The amount budgeted to the City shall not exceed the proportion that the City contract revenue is of the total agency revenue budget. (Reference Appendix #3 to calculate.) Amount must match Appendix #5 totals.

Consumable Supplies: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted to pay the costs of supplies and equipment utilized by the project which have a price which does not exceed $5,000 per unit.

Telephone: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted to pay for the costs of project telephone services, including installation, local service, and long-distance tolls.

Postage and Shipping: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted for project postage and shipping.

Utilities: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted for the cost of project allocable electrical services, heating and cooling, sewer, water, and other utilities charged not otherwise included in rental or other charges for space.

Other: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted for other project allocable occupancy costs including the costs of security, janitorial services, elevator services, upkeep of grounds, leasehold improvements not exceeding $5,000, and related occupancy costs not otherwise included in rental or other charges for space.

Equipment Lease: A formula will automatically enter the amounts from Appendix #5, or enter the amounts budgeted for the purchase or lease of equipment allocable to the project

Equipment Maintenance: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted to maintain or repair existing agency equipment utilized in a funded project that is allocable to the project.

Printing and Publications: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted for the purchase and/or reproduction of project- printed materials, including the cost of photo-reproduction that is allocable to the project.

Out-of-Town Travel: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted for the costs of project travel outside of Bernalillo County, including costs for transportation, lodging, subsistence, and related expenses incurred by employees, board members, or clients who are in travel status on official business allocable to the project.

Conferences, Meetings, etc.: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted for the costs of registration and materials for staff, board, or clients’ attendance at meetings and conferences allocable to the project or for the costs of meetings conducted by the agency in connection with that contract.

Direct Assistance to Beneficiaries: A formula will automatically enter the amounts from Appendix #5, or enter the costs budgeted for the payment of participant wages and benefits, stipends, food, clothing, and other goods and services purchased directly on behalf of clients funded in this project.

Membership Dues: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted to pay the costs of dues paid by the agency on behalf of staff, board members, or the agency itself to professional organization related to the purposes of the project.

Equipment, Land, Buildings: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted for the purchase of equipment, land, and for the acquisition or construction of buildings allocable to the project, the cost of which exceeds $5,000. Costs charged to Equipment, Land, Buildings, or renovation capital costs must conform to Administrative Requirements.

Insurance: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted to pay the costs of insurance, including bonding, allocable to the project.

Fuel and Vehicle Maintenance: A formula will automatically enter the amounts from Appendix #5, or enter the amount budgeted to pay for fuel and maintenance not covered under local travel, i.e. fuel for a bus.

Total Operating Costs: A formula will automatically sum the total, or enter the sum of all line items under operating costs.

Total Direct Costs: A formula will automatically sum the Total Personnel Costs and Total Operating Costs, or enter the sum of Total Personnel Costs and Total Operating Costs.

Indirect Costs: Enter the amounts budgeted to pay indirect costs for the project. Costs charged to Indirect must conform to Administrative Requirements.

If entering an indirect amount, upload the Cost Allocation Plan including the basis for each indirect cost into Bonfire with the budget file.

If using an Indirect Cost Rate, upload an approved Indirect Cost Rate letter from the cognizant Federal agency into Bonfire with the budget file.

Total Program Expenses: A formula will automatically sum the total of Direct and Indirect Costs. Manual calculation: sum the Direct and Indirect Costs.

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APP#3 instructns INSTRUCTIONS - APPENDIX #3: Revenue Summary Form

List all anticipated funding for the Agency and for the Program by source in the appropriate category.

The funding for the project (contract) should be on a separate line in Revenues from the City of Albuquerque.

Formulas in the Excel worksheet will calculate subtotals, totals and percents.

Insert rows as needed to reflect specific agencies or sources.

When inserting rows, check to ensure data from new rows are included in totals and percentages.

Formulas in the Excel worksheet will calculate the Percent of Agency Budget and Percent of Program Budget, or divide Agency Total for each line item by the Agency Total Revenue From All Sources; divide Program Total Column for each line item Program Total Revenue From All Sources. Display as a percentage with one decimal point (e.g., 33.3%).

Medicaid Reimbursements are funds paid to the agency as a result of billing Medicaid for reimbursable expenses for services to eligible clients.

Other Federal Revenues are funds paid to the Agency by a unit of Federal government for goods or services provided as a contractor other than Grants or Medicaid.

Grants from State Government Agencies are funds paid to the agency as a recipient or sub-recipient by a unit of State government.

Other State Government Revenues are funds paid to the Agency by a unit of State government for goods or services provided as a contractor other than Grants.

Revenues from County Government are funds paid to the agency from a County.

Revenues from City of Albuquerque are funds paid to the agency from the City of Albuquerque. List each funded project (or contract) on a separate line. Include the request in this proposal on a separate line.

Total Revenues from Government Sources: Manual calculation is a subtotal of all federal, state and local funds.

Total Revenues from Government Sources: Manual calculation is a subtotal of all federal, state and local funds.

Contributions are donations to the agency from individuals.

Other Revenue is income to the agency from sources not falling into another category. (Charitable foundation grants, loans, etc.)

Total Revenue From all Sources means the total of money revenue from all sources including public, private and foundation sources.

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APP#4 instructns INSTRUCTIONS - APPENDIX #4: Project Budget Detail Form – Personnel

List each individual staff member working on the program, regardless of funding source.

Use one line per staff member working on the Program.

For multiple staff with the same title, reflect each individual on a separate line. Do not combine positions.

Formulas in the Excel worksheet will calculate subtotals, totals and percentages.

Insert rows as needed for additional staff.

When inserting rows, check to ensure data from new rows are included in totals and percentages.

In the column labeled “FTE on Program” enter the portion of full-time the individual will work on the program, regardless of funding source (e.g., if an individual will spend half time on this program, insert .50 even if the City project is not funding the entire amount).

In the column labeled “Position Title” enter the title of each individual working on this project.

In the column labeled “Salary for the Program” enter the salary amount dedicated to the program for each individual. This should be the same as multiplying the FTE on Program by the position's full time annual salary. Note: The Salary dedicated to the Program divided by FTE on Program should equal the annual salary for the position.

In the column labeled “City Funding Requested” enter the amount of funding requested from the City for each individual position.

Formulas in the Excel worksheet will calculate the Percent Requested, or divide the City Funding Requested by the Salary for the Program.

The following illustration is provided for clarification purposes only.

Formulas in the Excel worksheet will calculate the Salaries & Wages totals and Percent Requested, or sum the Salaries for the Program, sum the City Funding Requested, then divide the sum of City Funding Requested by the sum of Salaries for the Program.

Enter the total amount of payroll taxes and employee benefits for project salaries in the column labeled “Salary for the Project,” the “Amount Requested” from the City, and the percent of the total to the charged to the City.

Enter the sum of the lines 4 and 5 in the column’s labeled “Salary for the Project,” and “Amount Requested.” Enter the percentage of the total amount requested from the City.

Enter the percentage of salaries and wages charged to FICA, Unemployment Compensation, health insurance, retirement, and other employee benefits in Section 5.

Note: Each individual must be on a separate line. Should an individual’s percentage of time change during the contract, a revised Project Budget Detail Form will be required.

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APP#5 instructns INSTRUCTIONS - APPENDIX #5: Program Budget Detail Form – Operating Expenses

Detail each Operating Cost on a separate row in the appropriate category. Descriptions can be found in the Appendix #2 instructions. The category subtotal amounts must match Appendix #2.

Include detail for each cost as shown in the sample illustration below (e.g., each contractor, each type of direct assistance to beneficiaries). Describe all elements included in the cost and indicate the basis used for determining the costs in the first column.

Formulas in the Excel worksheet will calculate the Program Total, or sum the City Funding Requested and the Amount Other Sources. “Program Total” should reflect the Agency total program costs of the line item.

In the column labeled “City Funding Requested” enter the amount requested from the City.

In the column labeled “Amount Other Sources” enter the amount to be paid from other sources.

Formulas in the Excel worksheet will calculate the Percent Requested, or divide City Funding Requested by Program Total for each line item. Display as a percentage with one decimal point (e.g., 33.3%).

Formulas in the Excel worksheet will calculate subtotals and totals. Insert rows as needed to reflect specific agencies or sources. When inserting rows, check to ensure data from new rows were included in totals and percentages.

If a cost is allocated, provide the allocation plan.

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APP#6 instructns INSTRUCTIONS - APPENDIX #6: Budget Detail Form: Projected Drawdown Schedule

Estimate the amount and percent of City funding anticipated to be expended during each quarter of the fiscal year.

Enter the appropriate Quarter Ending dates (e.g., September 30, December 31, March 31, June 30).

For each of the quarterly period indicated, enter the amount of City funding the Agency projects expending in the column headed “Amount to be Requested.”

Formulas in the Excel worksheet will calculate the Percent of Total, or enter the percentage of total requested City funds projected to be expended during the quarter.

If the Agency anticipates expending more than 25 percent of the total requested from the City in any one quarter, provide a brief explanation of these expenditures in the space provided.

Reimbursement Rate: If reimbursement will be based on a unit rate, enter the per unit reimbursement rate for services to be provided, the unit basis (unduplicated client, hour, etc.) and the proposed number of annual units. Rate shall include any applicable taxes and shall constitute full and complete compensation for the service.

Rate Justification: If reimbursement will be based on a unit rate, provide a rate justification. The intent of the justification is to tie together the budget with program activities and outcomes. To accomplish this, identify the basis used in establishing the reimbursement rate in context of the proposed services. Include the rationale used in developing cost components noted on the required budget forms. Additionally, indicate how the proposed reimbursement rate is necessary and reasonable.

If separate rates are required for services based on factors such as service location, service type or other factors, please provide the list of rates, one rate at a time, and detail in the Rate Justification.

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