4-APPENDIX F FY27 Budget Form.xlsx

Instructions

CET Budget Form 2021

Expenditure Category and Budget Form Instructions Overview Direct Costs: A direct cost is any cost that can be specifically identified with a particular Bernalillo County sponsored/funded project or program, or that can be directly assigned to such activities relatively easily and with a high degree of accuracy. Direct costs include, but are not limited to, salaries and wages, fringe benefits, contractual services, consumable supplies, telecommunications, equipment, duplicating/printing, transportation, insurance/bonds directly benefiting the sponsored/funded project or program

Indirect Costs No more than 10% is allowable for administrative salaries and fringe benefits.

Personnel Costs Salaries and Wages: Enter the amounts budgeted to pay salaries and wages for regular employees of the organization to carry out project-related activities and functions.

Payroll and Benefits: Enter the amounts budgeted to pay payroll taxes, and employee benefits such as health insurance. Payroll taxes should include legally mandated payroll taxes for regular employees of the organization, including FICA and unemployment insurance tax. The amounts budgeted must constitute an allocable percentage of salaries and wages.

Total Personnel Costs: Enter the sum of salaries, wages, payroll taxes, and employee benefits.

Operating Costs Contractual Services: Enter the amount budgeted to pay the costs of services provided to the project through contractual agreements with organizations and individuals (contract employees) who are not regular employees, with the exception of the costs for conducting annual or special audits.

Audit Costs: Enter the amount budgeted to pay the costs of conducting annual or special audits of the organization. The amount budgeted shall not exceed the proportion that the contract revenue is of the total agency revenue budget.

Consumable Supplies: 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. Supplies are expendable including office supplies, education and training supplies. Food is not an allowable expense in this category.

Telephone: Enter the amount budgeted to pay for the costs of project telephone services, including installation, local service, and long-distance tolls.

Postage and Shipping: Enter the amount budgeted for project postage and shipping.

Occupancy Rent: Enter the amount budgeted for space lease/rental costs allocable to the project. The amount budgeted shall not exceed the proportion that the contract revenue is of the total agency revenue budget.

Utilities: 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. The amount budgeted shall not exceed the proportion that the contract revenue is of the total agency revenue budget.

Other: 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: Enter the amounts budgeted for the purchase or lease of equipment allocable to the project.

Equipment Maintenance: Enter the amount budgeted to maintain or repair existing agency equipment utilized in a funded project.

Printing and Publications: Enter the amount budgeted for the purchase and/or reproduction of project- printed materials, including the cost of photo-reproduction.

Travel Costs Local Travel: Enter the amount budgeted for the costs of project travel within Bernalillo County, including costs for mileage reimbursement and/or allocable operating and maintenance costs of agency owned or hired vehicles use to provide transportation to staff or clients within Bernalillo County. Per Diem for mileage cannot exceed the amount approved by the State

Conferences, Meetings, etc.: Enter the amount budgeted for the costs of registration and materials for staff, board, or clients attendance at meetings and conferences allocable to the funded project or for the costs of meetings conducted by the agency in connection with that contract.

Direct Assistance to Beneficiaries: Enter the costs budgeted for the payment of stipends, clothing, and other goods and services purchased directly on behalf of clients. This should be limited to a reasonable per client amount.

Membership Dues: 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. The amount budgeted shall not exceed the proportion that the contract revenue is of the total agency revenue budget.

Insurance: Enter the amount budgeted to pay the costs of insurance, including bonding, allocable to the project.

Total Operating Costs: Enter the sum of all line items under operating costs.

Total Direct Costs: Enter the sum of Total Personnel Costs and Total Operating Costs.

Indirect Costs: Enter the amounts budgeted to pay indirect costs for salaries and fringe benefits.

Total Project Expenses: Enter the sum of Total Direct Costs and Indirect Costs.

Budget Summary

Tamera Walden: Tamera Walden:

Budget Detail Personnel

Personnel costs: Use this form to justify all salaries, wages, payroll taxes and fringe benefits shown on the Request for Reimbursement Form. Add additional rows as necessary. All positions and allocations must match the approved contract.

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