4-Appendix 4 - Categorical Budget Descriptions.pdf
PDF 93 KB Posted
- Attached to
- Youth Recovery Community (YRC) Programs
- Solicitation number
- 745-26-BWA04
- Issued by
- Texas
About this file
This document is Appendix 4 - Categorical Budget Descriptions, which provides detailed guidelines for creating a categorical budget for a contract or grant. The document outlines specific expense categories including Personnel, Fringe Benefits, Travel, Supplies, Equipment, Contractual, Other, and Indirect Costs, with precise definitions and examples for each category. Each category has explicit instructions on what can be included, documentation requirements, and potential limitations.
The budget descriptions include important financial management details such as restrictions on overtime pay, travel expense guidelines following State of Texas regulations, equipment purchase thresholds ($5,000 or more), and documentation requirements for invoicing. Notably, the document allows for indirect cost calculations using either an approved state/federal government rate or a standard de minimis rate of 10%. Providers must obtain prior approval for certain expenses like out-of-state travel, equipment purchases, and third-party contractual services. Each expense category requires detailed documentation, and expenses must directly benefit the project to be considered eligible.
View the file
Other files
| File | Type | Posted |
|---|---|---|
| 1-Appendix 1 - Applicant Profile.docx | DOCX document | |
| 7-DRAFT - PerfMeasures - BW.7.18.25.pdf | ||
| 8-Allowable Expenses.pdf | ||
| 2-Appendix 2 - Application for Funding.docx | DOCX document | |
| 6-Appendix 3 - Sample Agreement.pdf | ||
| 3-1 - RFA - 745-26-BWA04.pdf | ||
| 5-Appendix 5 - HHS County Chart.pdf |
On GovTribe
Work with this file
- Download the original file
- Contacts named in this file
- Similar government files
- Ask GovTribe AI about this file
Text version
Appendix 4 – Categorical Budget Descriptions
Please refer to the descriptions and examples below when creating the categorical budget; the examples within each category are not limited to the options below.
Category Description Personnel Salaries will include the personnel working on the project.
Note: Overtime is not included due to being unallowable without prior approval.
Fringe Benefits Fringe benefits may include medical and dental insurance, retirement benefits, social security, worker’s compensation, life insurance, vacation benefits, and other miscellaneous benefits.
Travel Travel costs incurred include transportation, meals, lodging, and incidental conducted in carrying out the contract.
Travel expenses will be in accordance with the State of Texas guidelines.
If you are traveling outside of your state, please submit the request for approval before allowing the expense. When suggesting travel, please include the following details: names and numbers of travelers, point of origin and destination, cost of transportation, per diem costs for lodging and meals, incidental expenses (such as ground transportation and conference fees).
Note: You may not request use current year’s funding to pay for travel in the next fiscal year.
Supplies Includes consumable materials or supplies less than $5,000 and with a useful life of less than one (1) year that will be used during the period of the contract and have a direct benefit for the project.
Examples include computers, printers, software, office supplies, and janitorial supplies.
Equipment Equipment is any item with a life expectancy of more than one (1) year and has an acquisition cost of $5,000 or more. Prior approval is needed before being purchased.
Examples include furniture, desktop/laptop computers, non-portable printers and copiers, emergency management equipment, communication devices and systems, and media equipment.
Shipping, taxes, in-transit insurance, and installation charges should be included under this category for new purchases, if costs are included on the original purchase order.
Software is not generally defined as equipment unless it is purchased as a package with the initial equipment order and is classified as operating software essential to operate the computing equipment.
Application software is not considered equipment and should be included in Supplies.
Contractual If the Provider intends to delegate part of the activities identified in the scope of work to a third party, the cost of providing these activities or professional services is recorded in this category.
If individuals are delivering client services, travel should be included in this category.
Contracts for administrative services are not included in this category – they are classified as OTHER and should be included in the OTHER category.
If contracting for the scope of the project, please request prior approval.
Other Other expenses include other direct costs. These expenses are allowed only if the sole purpose is to directly benefit the project. It is required to provide a list and the costs of each item when submitting invoices.
Other direct expenses include but are not limited to: Communications (local telephone costs and equipment, installation, maintenance, line charges, fax lines, and pagers; network expenses; shipment of project materials and deliverables, including express mail charges, long-distance telephone charges, postage costs, and fax transmission charges), Repair and Maintenance (charges for maintenance, repair, or upkeep of property), and Rental Space (leases and rental expenses).
Indirect Costs Indirect costs can be calculated using an approved indirect rate from the state or federal government, or you may use the de minimus rate of 10%. Indirect costs are real costs that cannot be separately identified or measured but are shared costs with other activities.
Total Contractual Value
Total funds obligated to Provider.
File details come from the government source that posted it. Updated .