Appendix B: FY2027 CFCE Grant (Fund Code 237): Budget Guidelines

Please note expenditures are subject to the expectations outlined in the FY24 CFCE Grant Application (RFR) and FY27 CFCE Grant Application Amendment.

TABLE OF CONTENTS

General Guidance

Full-Time Equivalences and Number of Staff Budget Narrative

Category 1: Personnel:

Category 2: Contractual Services:

Category 3: Supplies and Materials; Category 4: Travel; Category 5: Other Expenses; Category 7:

Capacity Building; and Category 9: Equipment (Minor):

Budget Guidelines Structure Category 1: Personnel

Description:

Category 2: Contractual Services

Description:

Category 3: Supplies and Materials

Description:

Category 4: Travel

Description:

Category 5: Other Expenses

Description:

Category 6: Fringe Benefits

Description:

Category 7: Capacity Building

Description:

Category 9: Equipment (Minor)

Description:

Category 10: Indirect Costs & Administrative Expenses

Description:

APPENDIX B: FY27 CFCE BUDGET GUIDELINES

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GENERAL GUIDANCE

Full-Time Equivalences and Number of Staff Full-time equivalent (FTE) is a unit that indicates the workload of an employed person in which a person works a minimum number of hours defined as such by his/her employer. Agencies commonly require from 30 – 40 hours per week to be defined as full-time.

• List the Number of Staff and FTE on the FTE section of EEC Finance.

• To calculate FTE = The employees scheduled hours worked divided by the business hours for a full-time work week.

• The number of staff and FTE columns should be completed for Administrators, Instructional/Professional Staff and Support Staff.

• Note that the number of staff can only be expressed in whole numbers while FTEs can be expressed in decimals.

• The figure used for the FTE should represent the percentage of the salary (or salaries) the grant is supporting.

Budget Narrative

Category 1: Personnel:

For each line item, the Budget Narrative must include the following information:

• The FTE for the staff person(s) included

• The number of staff person(s) included

• Please list the summer and/or school year schedule o Number of hours worked per week and number of weeks per year

• The total funding requested for that staff person(s)

• A brief description/explanation for the expense including duties and responsibilities, showing a subtotal if applicable

For STIPENDS: the Budget Narrative must clearly explain the reason for the stipend. If the stipend is to be paid on an hourly basis, please indicate the “hourly rate x the number of hours = stipend total.” If the stipend is a lump sum for a completed task, please add a description.

Category 2: Contractual Services:

For each line item, the Budget Narrative must include the following information:

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• The number of hours the staff person(s) will work on the grant per week, or per another specified timeframe

• The total funding requested for that staff person(s)

• A brief description/explanation for the expense, showing a subtotal if applicable

• Indicate the “rate x the number of hours = salary total” for each staff person charged to this line.

For STIPENDS: the Budget Narrative must clearly explain the reason for the stipend. If the stipend is to be paid on an hourly basis, please indicate the “hourly rate x the number of hours = stipend total.” If the stipend is a lump sum for a completed task, please add a description.

Category 3: Supplies and Materials; Category 4: Travel; Category 5: Other Expenses; Category 7: Capacity Building; Category 9: Equipment (Minor,) and Category 10: Indirect Cost & Administrative Expenses:

For each line item, the Budget Narrative must include a brief description and explanation for each expense.

Applicants must show calculations and subtotals in the Budget Narrative for every applicable line.

Budget Guidelines Structure Below is the chart of allowable and unallowable expenditures follows the structure of the budget and includes each expenditure category.

EXPENDITURE

CATEGORY

OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

The Object Code is a numbering system for EEC’s online application, the EEC Finance System. Each Object Code corresponds to a specific line item from the budget.

Direct Program expenses are those for activities or services that benefit grant programming projects, e.g., salaries for project staff and materials required for a particular project.

Unallowable expenditures are expenses that cannot be paid through the use of these grant funds.

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CATEGORY 1: PERSONNEL

Description:

Personnel are defined as salaries for eligible professional staff, including administrators, instructional leaders, educators, counselors, specialists, and other staff. This category includes salaries for non-administrative support staff, including paraprofessionals and other staff not identified as professional or administrative support staff and stipends.

OBJECT

CODE

PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

Administrator/ Supervisor/Director

1.01

An Administrator/ Supervisor/Director is responsible for service activities.

Funds may not be used to underwrite operating costs for programs/agencies. Funds received must be directly pertinent to the delivery of the CFCE/ParentChild+ Grant Program services or program coordination and support (e.g., staff salaries to meet goals of the program).

Coordinator 1.04

A Coordinator is responsible for the coordination and oversight of all programmatic activities and initiatives related to the grant. A Coordinator may be responsible for project/program organization, integration and/or operation. This position may also be known as the Grant Coordinator or Lead Grant Coordinator.

Note: One Coordinator must be identified on this grant as the main point of contact for EEC.

programs/agencies. Funds received must be directly pertinent to the delivery of the CFCE/ParentChild+ Grant Program services or program coordination and support (e.g., staff salaries to meet goals of the program).

Educator/ Instructor

1.05

An educator/instructor would be someone who leads parent education groups or facilitates parent/child educational playgroups.

programs/agencies. Funds received must be directly pertinent to the delivery of the CFCE/ParentChild+ Grant Program services or program coordination and support (e.g., Page | 5

OBJECT

CODE

PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

staff salaries to meet goals of the program).

Specialist 1.07

A Specialist may be an individual who concentrates primarily on a particular subject or activity; a Specialist may be an individual who is skilled in a specific and restricted field (i.e., a Curriculum Specialist).

Funds may not be used to underwrite operating costs for programs/agencies. Funds received must be directly pertinent to the delivery of the CFCE/ParentChild+ Grant Program services or program coordination and support (e.g., staff salaries to meet goals of the program).

Home Visitor (PC+ Only)

1.08

The role of home visitors is to strengthen the capacity of families as their child's first teacher and primary advocate by providing evidence-based education and support to parents and families in their homes. Home visiting efforts must target high needs families, linking them to comprehensive services, providing targeted referrals, and offering child development education and evidence-based literacy opportunities. Home visitors are expected to help families provide learning opportunities that enhance their child's growth and development.

Home Visitors are not allowed in the CFCE Budget.

Funds may not be used to underwrite operating costs for programs/agencies. Funds received must be directly pertinent to the delivery of the ParentChild+ Grant Program services or program coordination and support (e.g., staff salaries to meet goals of the program).

Other 1.10

This line is used to indicate Personnel costs with titles other than listed in this function code (category.)

programs/agencies. Funds received must be directly pertinent to the delivery of the CFCE/ParentChild+ Grant Program services or program coordination and support (e.g., staff salaries to meet goals of the program).

Stipend 1.11

Stipends are paid to regular salaried Personnel staff for activities outside their contracted working hours (unless the recipient agency has a policy of paying overtime for such activities).

programs/agencies. Funds received must be directly pertinent to the delivery of the CFCE/ParentChild+

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OBJECT

CODE

PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

• Stipends can be paid for staff who are not paid on the grant.

Grant Program services or program coordination and support (e.g., staff salaries to meet goals of the program).

• Stipends for non-grant staff or grant staff from another lead agency.

• Stipends for activities and responsibilities that fall within the normal scope of work (during working hours).

CATEGORY 2: CONTRACTUAL SERVICES

Contractual Services are defined as payments for services rendered by personnel who are not on the payroll and are not regular employees, including all related expenses covered by the contract. Details regarding the number of designated units (hourly, daily, weekly, annual, or flat) used to calculate a contractor’s time must be outlined when requesting these funds.

OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

Consultant 2.03

A Consultant may provide expert advice professionally to programs.

Examples for CFCE could include hiring a consultant to develop programming or evaluation measures, lead parent-child educational play groups, and facilitate parent education sessions, etc.

If multiple contractors are being charged to this line, please list them individually and include a

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OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

total of all amounts that equal the amount listed on the budget.

• Include how long each session will be, how many families will participate, and the responsibilities of the contractor

• (Ex: Consultant 1: $500 + Consultant 2: $250 + Consultant 3: $300 = $1,050)

Educator/Instructor 2.04

An educator/instructor would be someone who leads parent education groups or facilitates parent/child educational playgroups.

• Include how long each session will be, how many families will participate, and the responsibilities of the contractor.

• If multiple contractors are being charged to this line, please list them individually and include a total of all amounts that equals the amount listed on the budget.

• (Ex: Educator 1: $500 + Educator 2: $250 + Educator 3:

$300 = $1,050)

Specialist 2.05

A Specialist may be an individual who concentrates primarily on a particular subject or activity; a Specialist may be an individual who is skilled in a specific and restricted field (i.e., a Curriculum Specialist).

• If multiple contractors are being charged to this line, please list them individually and include a total of all amounts

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OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

that equals the amount listed on the budget.

• Include how long each session will be, how many families will participate, and the responsibilities of the contractor.

(Ex: Specialist 1: $500 + Specialist 2: $250 + Specialist 3: $300 = $1,050)

Other 2.06

This line is used to indicate Contractual Services costs with titles other than listed in this function code (category.) Include how long each session will be, how many families will participate, and the responsibilities of the contractor.

• If multiple contractors are being charged to this line, please list them individually and include a total of all amounts that equals the amount listed on the budget.

(Ex: Other 1: $500 + Other 2:

$250 + Other 3: $300 = $1,050)

Home Visitor (PC+ Only)

2.07

The role of home visitors is to strengthen the capacity of families as their child's first teacher and primary advocate by providing evidence-based education and support to parents and families in their homes.

• Include how long each session will be, how many families will participate, and the responsibilities of the contractor.

Home Visitors are not allowed in the CFCE Budget.

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OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

• If multiple contractors are being charged to this line, please list them individually and include a total of all amounts that equals the amount listed on the budget.

(Ex: Home Visitor 1: $500 + Home Visitor 2: $250 + Home Visitor 3:

$300 = $1,050)

Subcontractors 2.08

This line is used to indicate Subcontractor costs. An individual or organization that is hired to perform specific work or provide services that are outlined in the grant-funded project.

Subcontractors usually operate independently, have specialized expertise, and are responsible for delivering agreed-upon results as described in a formal subcontract agreement. Their role is distinct from employees or collaborators within the primary organization receiving the grant.

Stipends

2.14

This line is used to indicate Stipend costs. Those receiving pay via a stipend are paid a fixed regular sum as a salary/allowance.

• List a cost/hour x number of hours for each person receiving funds on this line.

• Describe the activity this stipend will support.

(Ex: Stipend 1: $500 + Stipend 2:

$250 + Stipend 3: $300 = $1,050)

Speaker 2.15

A Speaker is an individual who speaks formally before an audience as a lecturer.

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OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

• Include how long each session will be, how many families will participate, and the responsibilities of the contractor.

• If multiple contractors are being charged to this line, please list them individually and include a total of all amounts that equals the amount listed on the budget.

(Ex: Speaker 1: $500 + Speaker 2:

$250 + Speaker 3: $300 = $1,050)

Substitute 2.16

A Substitute is a person acting or serving in the place of another.

• Include how long each session will be, how many families will participate, and the responsibilities of the contractor.

• If multiple contractors are being charged to this line, please list them individually and include a total of all amounts that equals the amount listed on the budget.

(Ex: Substitute 1: $500 + Substitute 2: $250 + Substitute 3:

$300 = $1,050)

CATEGORY 3: SUPPLIES AND MATERIALS

Supplies and Materials are defined as supplies that will be used to carry out the required services of the grant. These supplies and materials are items costing less than $5,000 per unit or have a useful life of less than one year. These include instructional materials to implement educational activities and non-instructional supplies. Funds to support the purchase of materials and supplies should be determined on demonstrated need tied to CFCE/ParentChild+ Grant Program objectives. All materials and supplies

Page | 11 purchased with grant funds are the property of the grant, not the individual program. Furniture and durable materials should be labeled with the fiscal year and CFCE Grant Program. This includes all technology, such as laptops and tablets.

Budget requests for laptops: price cannot exceed $1,500 per unit.

Budget requests for tablets: price cannot exceed $1,000 per unit.

Please see CATEGORY 9: EQUIPMENT (MINOR) for the procurement (outright purchase) categorized as minor (having a useful life of more than 5 years and a cost less than $5,000) to support the programmatic functions administered by grantees.

OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

Educational and Instructional Materials

3.01

Educational materials may be defined as materials that are designed primarily for the education of children and their families, such as evidence-based literacy curriculum, high quality children's books, child development resources, STEM materials, etc.

• Educational Parent/Child

Playgroup supplies

Guidance:

If more than $1,000 is spent on supplies, please provide a breakdown of costs in general categories, not individual items.

The breakdown should include information about the quantity and the estimated cost (per unit cost, if applicable).

• Please list all costs and the total at the bottom of your budget narrative. (Example: $200 books + $350 consumables + $400 gross motor materials+ $500 manipulatives = $1,450.)

Capital Items: A capital item is:

(a) an asset or group of assets of nonexpendable personal property having a useful life of more than one year and an acquisition cost which equals or exceeds the capitalization level established and certified by the Grantee in accordance with generally accepted accounting principles for financial statement purposes or

(b) a repair, betterment or improvement or a group of repairs, betterments or improvements of non-movable assets which costs more than $500 in aggregate and which adds to the permanent value of an asset or prolongs its useful life for more than one year.

Examples include: the installation of in-wall wiring for computer networks, the installation of security/intercom systems, shade coverings, playground structures, sheds, built-in classroom shelving units, carpeting, remodeling, etc.

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OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

Instructional Technology, including Software

3.02

Instructional Technology could include computer programs that allow children and families to learn new content, practice using content already learned, be evaluated on how much content they currently know and/or access surveys and the ASQ. Must be evidence-based and directly linked to CFCE required services.

• laptops (price not to exceed

$1,500.00 per laptop. Include number of laptops.)

• tablets (price not to exceed $1,000.00 per tablet) Include number of laptops.)

• computer software & accessories for laptops/tablets

• Computer monitors

Guidance:

If more than $1,000 is spent on supplies, please provide a breakdown of costs in general categories (see list above), not individual items. The breakdown should include information about the quantity and the estimated cost (per unit cost, if applicable).

Please list all costs and the total at the bottom of your budget narrative. (Example: $3000 (2 laptops) + $2000 (2 tablets) = $5,000.)

• Smart Boards

• Any other large presentation screens

• Conference room screens and projectors

Non-Instructional Supplies

3.03

Non-Instructional Materials are those supplies that are related to the function of the grant and may be described as materials that will not be used for instructional purposes with families.

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OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

Subject to limitations outlined in the Grant Application, supplies can include:

• office, printing, and cleaning supplies, pens, toner, and copy paper, etc.

Guidance:

If more than $1,000 is spent on supplies, please provide a breakdown of costs in general categories (see list above), not individual items. The breakdown should include information about the quantity and the estimated cost (per unit cost, if applicable).

• Please list all costs and the total at the bottom of your budget narrative. (Example: $200 + $400 + $500 = $1,100.)

Other 3.04

This line is used to indicate Supplies and Materials costs with titles other than listed in this function code (category.)

Guidance:

For any type of item that will cost $1,000 or over, please provide a breakdown in general categories, not individual items. Please also provide information about quantities and the number of classrooms that will benefit from the purchase.

Please list all costs and the total at the bottom of your budget narrative. (Example: $200 + $350 + $400 + $500 = $1,450.

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CATEGORY 4: TRAVEL

Travel is defined as in-state travel expenses for program administrators, program coordinators, and professional staff for travel costs required to implement grant specific activities (e.g., mileage).

• Please list your mileage rate in the budget narrative.

EXPENDITURE

CATEGORY

OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

Supervisory Staff 4.01

Travel expenses for Supervisory Staff that are listed, such as Supervisor/Director or Coordinator, may be in a management role and responsible for regulating employees' performance and tasks.

Expenses to attend the PC+ conference must be cost shared with other sources of funding.

Out-of-state travel under Program Costs is unallowable except for the annual PC+ national meeting. One of two staff may attend with prior written approval from EEC.

Instructional Staff

4.02 Instructional Staff positions may

be defined as positions that involve teaching or the improvement of the teaching-learning situation. Instructional Staff positions would include parent educators and parent/child educational playgroup leaders.

Expenses to attend the PC+ conference must be cost shared with other sources of funding.

Out-of-state travel under Program Costs is unallowable except for the annual PC+ national meeting. One or two staff may attend with prior written approval from EEC.

Other 4.03

This line is used to indicate Travel program costs with titles other than listed in this function code (category.)

Expenses to attend the PC+

Out-of-state travel under Program Costs is unallowable except for the annual PC+ national conference.

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CATEGORY 5: OTHER EXPENSES

Other Expenses This sub-line is used to indicate costs associated with a variety of activities outlined in the application instructions.

• Purchase of food will be considered an allowable expense if the purchase of food is in alignment with the guidelines in the grant application. (See Other category for specific guidance.)

• Please note that photocopying costs belong under printing/reproduction in this line, while amounts budgeted to purchase paper for the photocopier would be listed under Supplies. The lease of a photocopying machine would be listed under Rental Space on this line, while the purchase of such a machine would be listed under Supplies or Equipment, depending on the cost.

OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

Advertising 5.01

The costs of conducting outreach to families, including magazines, newspapers, radio and television, direct mail, exhibits, electronic or computer transmittals, and the like.

Direct Service Transportation

5.02

Direct Service Transportation may include the transportation of caregivers and children directly to/from their home to facilitate their participation in a specific grant activity.

Riding Sharing

Memberships/ Subscriptions

5.03

Costs of Membership in civic, business, technical, and professional organizations are reimbursable provided that: (a) the benefit from the membership is related to the project; (b) the expenditure is for agency -- and not individual -

- membership; and (c) the cost of the membership is reasonably related to the value received.

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OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

Please refer to ParentChild+ National for the current annual fee.

Printing/ Reproduction 5.04

Printing may be defined as the production of books, newspapers, or other printed material.

Reproductions may be defined as the act of making a copy of something. These printed materials will be distributed to families in the context of CFCE programming and/or services is considered a direct service expense.

Rental of Space 5.05

Rental of Space may be defined as the necessary cost or amount paid for rent on a particular location for the purposes of service activities such as parent/child educational playgroups, parent education opportunities, outreach activities, etc.

Please give us the monthly cost for rent x number of months for each fund request.

Telephone/ Utilities 5.06

Costs in this line item may be defined as costs that pay for telephone and cell phone service or utilities services, including internet and Wi-Fi for the purposes of providing services such as the provision of comprehensive service referrals to families and programs, to administer the Ages and Stages Questionnaire with families, etc.

Other 5.07

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OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

This line is used to indicate other program costs with titles other than listed in this function code (category.)

• The purchase of food must be in accordance with the following guidelines:

• The purchase of food will not redirect funds away from services to be delivered

• CFCE funds may not be used to purchase food for council, staff, or stakeholder meetings.

• Food may only be purchased for and integrated into CFCE activities as an intentional extension of the curriculum for parents and children, such as:

• Building literacy and language skills during meal and snack times. Talking with children about what they are eating, colors, texture, temperature, size, etc. is an important opportunity for developing vocabulary. Emphasizing the importance of these conversations with parents.

Promoting conversations between parents and children during snack and mealtimes without the distraction of screen time (TV, phones, etc.).

• Serving healthy foods with a discussion about nutrition, portion sizes, etc. Helping families build awareness about food choices and portion sizes for their children and themselves, which supports our goal of having healthy, fit children and adults. Intentionally incorporating food is an important way to engage

Lobbying Expenses: Grant funds shall not be used to cover costs incurred by employees, lobbyists, or consultants to influence any local, state, or Federal legislation or policy in either the Legislative or Executive branch.

• Programming within specific early education and care settings to benefit the families enrolled in those programs.

• Screenings and assessments (exceptions: Help Me Grow- Ages and Stages Questionnaire as a tool to provide parents with information about child growth and development;

PARENTCHILD+ and Parents as Teachers program participants for grantees authorized by EEC to offer these models).

• Support for non-CFCE responsibilities e.g.

registration, attendance, fee collection, etc. that are related to any lead agency activities or programming outside of the scope of the CFCE grant.

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OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

families in these conversations.

• Preparing and/or serving food with the intention of creating skill-building opportunities for children, i.e., mixing, pouring, self-serving, sharing, etc.

Helping parents have developmentally appropriate expectations of their child’s skills.

• In conjunction with the guidelines above, building social skills in children and strengthening social connections between children and families around snacks/meals. These opportunities build social connectedness between program participants, which is one of the Strengthening Families Protective Factors.

• Note: If grantees are offering food during activities or programs that do not align with the above guidelines, grantees are expected to use resources other than CFCE funds to purchase foods.

Maintenance/Repairs 5.13

Maintenance may be defined as the process of maintaining or preserving something.

Repairs may be defined as the items needing to be fixed or mended.

CATEGORY 6: FRINGE BENEFITS

Fringe Benefits are defined as allowances and services by employers to their employees as compensation in addition to regular salaries and wages. Fringe benefits include Federal Tax, State Tax, Page | 19

FICA, Mass Unemployment, Health Insurance, Worker's Compensation, Medicare, SUTA, Other Retirement Systems, Other Fringe costs, as applicable.

If your organization is not paying for fringe for all employees, your organization must list the

Source providing fringe for those not paid on the grant. Please list these sources on the Fringe Benefit Narrative page in the EEC Finance System.

Instructions:

In the Budget Narrative section, the applicant must provide a breakdown of the fringe being charged to each staff person. The applicant must show the rate, the calculation and the total amount being charged for fringe for each person.

Budgeting must be done using whole dollars. Do not use cents. The QUANTITY must be listed as

1.00. The budget narrative must include the following: the NUMBER of STAFF, FTE, and a BRIEF EXPLANATION of how these funds will align with the specific activities of this grant. Provide a breakdown of the fringe and taxes being charged to each staff person/contracted employee. You must show the rate, the calculation and the total amount being charged for fringe and/or taxes for each person. Example: Fringe Benefits (MA Rate _X__%) x $XXXX = $XXXX.

OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

Fringe Benefits 6.01 Fringe benefits are forms of non-wage compensation provided to employees in addition to their regular salary. These benefits can include things like health insurance, retirement plans, and transportation allowances.

Guidance:

• Please list the number of staff and FTE receiving fringe on the fringe line.

• If grantees are paying fringe for all staff listed in Personnel, then the number of staff and FTE on the fringe line must match the number of staff in Personnel.

• You must list the source of fringe benefits if you are not paying fringe benefits through this grant.

• Leave time benefits paid in staff payments when not expended.

• MTRS (Massachusetts Teacher Retirement System)

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CATEGORY 7: CAPACITY BUILDING

Capacity Building is defined as the acquisition of skills and knowledge for staff development to enhance their capacity to implement the requirements of the grant.

OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

Professional Development Opportunities

7.03

With approval from EEC, training costs for CFCE grant-funded personnel and contracted consultants that specifically address grant priorities and required services is an allowable use of funds. This would include ParentChild+ training fees. EEC reserves the right to approve/deny any costs associated with training requests if justification is deemed insufficient and unacceptable.

Parent Child + National Conference: Registration costs.

The budget narrative should include the name of the training, the cost of the training, and the number of staff attending.

Expenses to attend the PC+

Other 7.04

This line is used to indicate Capacity Building costs with titles other than listed in this function code (category.)

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CATEGORY 9: EQUIPMENT (MINOR)

Equipment (Minor) includes expenditures for the procurement (outright purchase) and installation of equipment categorized as minor to support the programmatic functions administered by grantees.

OBJECT CODE PROGRAM EXPENDITURES UNALLOWABLE EXPENDITURES

Equipment 9.01 Equipment is defined as having a useful lifetime of greater than 5 years and a per unit cost of less than $5,000.

Instructional Equipment may be defined as all equipment recorded by the grantee in general or operating fund used to provide services to children and families as defined in the CFCE’s required services.

NOTE: requests for Equipment (Minor) must be tied to specific goals of the CFCE Grant.

Equipment Rental may include the provision of equipment or tools of all kinds for a limited period of time for users in exchange for money.

CATEGORY 10: INDIRECT COSTS &

ADMINISTRATIVE EXPENSES

Description: This line is a combination of Indirect Costs and Administrative Expenses

Indirect Costs represent expenses that cannot be directly attributed to a specific program or activity and may include overhead expenses such as space rental and other administrative support costs, but do not include employee fringe benefits. An applicant's Indirect Costs cannot exceed the maximum

Page | 22 allowable based on its Indirect Rate and eligible grant allocation. Stipends, minor renovations necessary for use of equipment and indirect cost itself cannot be included in the applicant’s Indirect Cost calculation.

The Department of Early Education and Care has set the Indirect Cost Rate cap at 10% for this grant.

Administrative Expenditures: Administrative expenses are necessary costs that are associated with the management, administrative, clerical, and general functions of the grant.

Directions for the Budget Narrative for Indirect/Admin Expenses:

• List the funds that are being used for indirect cost.

• List the funds used for administrative purposes from the object codes within your budget. Describe the amount of funds and duties/responsibilities for each item.

EXPENDITURE

CATEGORY

OBJECT CODE EXPENDITURES UNALLOWABLE EXPENDITURES

Indirect Costs/Administrative Expenses

10.01 Indirect costs represent expenses

that cannot be directly attributed to a specific program or activity and may include overhead expenses and other administrative support costs, but do not include employees’ fringe benefits.

The indirect/administrative expenses rate cap is 10% of all allowable budget categories. Stipends, minor renovations necessary for use of equipment cannot be included in the applicant’s Indirect/Administrative Expense Cost calculation.

Administrative Expenses Administrative expenses are necessary costs that are associated with the management, administrative, clerical, and general functions of the grant.

Stipends, equipment costs, and indirect cost itself are not included in the indirect cost calculation.

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Supervisor/Director: A Supervisor/Director who is responsible for accounting, invoicing, and/or other administrative tasks. (CEO supervising CFCE coordinator would be admin)

Clerical: A Secretary/Administrative Assistant is a person employed to assist with correspondence, keep records, make appointments, and carry out similar tasks.

Rental of Space: Rental of Space may be defined as the necessary cost or amount paid for rent in a particular location for the purposes of administrative services (e.g., office space).

Please give us the monthly cost for rent x number of months for each fund request.

(Example: Indirect cost: $5,000.

Admin Expenses: Supervisor:

$5,000 for X duties, Clerical:

$15,000 for X duties, Rental Space: $20,000 for X space.)

Budget Guidelines Structure