Attachment_A-Application-Form1B-Budget_Narrative_Guidezd-jm-1.1.pdf

APPLICATION - FORM 1(B) - BUDGET NARRATIVE

Budget & Budget Narrative Guidelines

The purpose of the Budget & Budget Narrative Guidelines is to create a universal process for all program service provider grantees of Orange County Community Services (OCCS). The guidelines will simplify the cost reimbursement invoicing process and is intended to serve as a general reference guide to ensure grantees are reimbursed based on the actual services provided per the contract.

Costs incurred by grantees must be substantiated and incurred during the term of the contract.

Aggregate total of all reimbursements cannot exceed the maximum obligation amount reflected in the executed contract. Required supporting documentation must be included with each invoice submitted for reimbursement. If a contract requires an in- kind/match contribution, documentation substantiating contribution match must be submitted with each invoice.

Budget Narrative:

The Budget Narrative must provide a description of costs associated with each line item.

Additionally, it should include a section describing any leveraged resources provided (as applicable) to support grant activities, however, any indicated leveraged resources will have no bearing on the proposal review, or funding decision.

Each category should include the total cost for the period of performance. Use the following guidance for preparing the Budget Narrative:

1. Personnel Salaries List all staff positions by title. State the annual salary of each staff member, the percentage of each time devoted to the project, the amount of each salary funded by the grant and the total personnel cost for the period of performance.

2. Fringe Benefits Provide a breakdown of the amounts and percentages that comprise fringe benefit costs such as health insurance, FICA, retirement, etc.

3. Travel Specify the purpose, mileage, per diem, estimated number of in-state and out-of-state trips and other costs for each type of travel, and the projected number of travelers.

4. Equipment Identify each item of equipment to be purchased which has an estimated acquisition cost of $5,000 or more per unit and a useful lifetime of more than one year. List the quantity and unit cost per item. Items with a unit cost of less than $5,000 are supplies.

5. Supplies Supplies include all tangible personal property other than “equipment. The detailed budget should identify categories of supplies (e.g. office supplies). List the quantity and unit cost and total cost per item.

6. Contractual For each proposed contract and subaward, specify the purpose, activities, and estimated cost.

Under the Contractual line item, delineate contracts and subawards separately.

Contracts are defined according to 2 CFR 200.22 as a legal instrument by which a non-

APPLICATION - FORM 1(B) - BUDGET NARRATIVE

Federal entity purchases property or services needed to carry out the project or program under a Federal award. A subaward, defined by 2 CFR 200.92, is an award provided by a pass-through entity to a subrecipient for the subrecipient to carry out part of a Federal award received by the pass-through entity. It does not include payments to a contractor or payments to an individual that is a beneficiary of a Federal program.

Contractual may include customized training, incumbent worker training, etc.

7. Other List each item with sufficient detail to determine whether the costs are reasonable or allowable. List any item, not covered elsewhere within the Budget Narrative here. Items listed below may not apply to all OCCS programs.

a) Program Rent / Infrastructure – The following amounts should be allocated towards rent.

Please note that these are estimated amounts and subject to change.

Adult: $126,000

DW: $148,000

b) Participant Tuition Payments/Vouchers/Individual Training Accounts (ITA) - Identify the total amount allocated for ITA, the cost per ITA, and the number of ITA’s to be provided.

c) Participant Supportive Services Identify the supportive services cost per participant and the total number of participants to be provided supportive services.

d) Participant Work Experience Identify the funds that will be allocated for participant wages and benefits. Provide a breakdown of the total work experience cost per participant, total number of participants to be provided work experience.

Provide a breakdown of the amounts and percentages that comprise fringe benefit cost such as FICA.

8. Administrative/Indirect Charges Indirect charges shall be at 15% de minimis rate for funds awarded under the grant. Indirect costs are costs or expenses not directly related to the deliverance of the contracted services (i.e. off-site supervisors, managers, CEO etc.).