Exhibit B - FY27 BHA Cost Reimbursement_Match Budget.xlsx

1. External Grant Detail

General Information:

The Grant Budget Template has been created to align with the SAMHSA grant budget categories. Vendors will use this template to outline proposed costs as BHA prepares grant applications for submission to SAMHSA. Vendors should use the Grant Budget Template to detail grant costs and provide justification as to how costs are reasonable and necessary for the grant program.

Budget Process:

Grant Vendors will complete the Grant Budget Template to inform BHA's application for funding. The budget information vendors provide will be included in BHA's grant application for SAMHSA's review and approval. SAMHSA may request budget modifications at the time of award. Upon notification from SAMHSA, BHA staff will work with vendors to satisfy SAMHSA's requests and modify the budget accordingly. The Grant Budget Template completed by vendors during the grant application process will be incorporated as contract exhibits after costs have been approved by SAMHSA, BHA has received a Notice of Award (NOA), and any budget modifications requested by SAMHSA have been satisfied.

Template Instructions:

For comprehensive guidance and instructions, please reference BHA Vendor Guidance. BHA Vendor Guidance provides additional guidance, completed examples, federal citations, and common unallowable SAMHSA costs. If you do not have a copy of BHA Vendor Guidance, please contact your BHA program manager.

Tab 1 (this tab) includes a summary of all relevant information of the grant details and requirements. No data entry is required and this tab is solely for your reference. The information included is provided by your BHA grant contact; please follow up with this person for any questions you may have on the requirements.

--Use the below Template Key to assist with completing the data entry required on Tab 2.

--Please find brief allowability guidance and funding restrictions associated with the grant program at the bottom of Tab 1.

Tab 2 contains the budget template where you will enter your cost information.

--Throughout the template, look for the blue guidance text and additional comments for instructional information.

--Each cost section contains general guidance on the types of costs to include under each category, which align with SAMHSA's budget categories.

--The yellow highlighted cells indicate where a manual entry is required. Please enter your actual cost assumptions and/or additional detail in these cells (see template key above).

--Please DO NOT delete any information from the template, but you may "hide" sections that are not applicable to a specific grant application.

--Vendors are not required to address each budget category; only use budget categories as needed

- A cost is “necessary” if it meets a program objective.

- A cost is “reasonable” if it meets the “prudent person” standard (45 CFR §75.404).

- A cost is “allocable” to a particular Federal award if the goods or services involved are assignable to that Federal award in accordance with relative benefits received. In other words, if you charge 100 percent of an expenditure to a federal program, you must

1. Be necessary and reasonable for the performance of the Federal award and be allocable under these principles

2. Conform to any limitations or exclusions set forth in the cost principles or in the Federal award.

3. Be consistent with the policies, regulations, and procedures that apply uniformly to both Federal Awards and other activities of the applicant/recipient.

4. Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has already been allocated to the Federal award as an indirect cost.

5. Be determined in accordance with generally accepted accounting principles (GAAP), except for state and local governments and Indian tribes only as otherwise provided in this part of the regulation (45 CFR 75).

6. Not be included as a cost or used to meet a cost-sharing or matching requirement for any other federally-financed project in either the current or a prior period

7. Be adequately documented.

Grant Funding Restrictions Link to Notice of Funding Opportunity (NOFO): FY 2026 NOFO https://drive.google.com/file/d/1pgbVWnVTrNGQjpcgw1FfATAtNLdHQUNA/view?usp=sharing

2. External Vendor Budget

EXHIBIT B, XXX ANNUAL BUDGET

BHA Program

This grant program requires non-federal cost share (match) Enter non-federal cost share as applicable in the designated columns below. Cost share is not required for every line item; users can determine how to apply cost-share so long as the cost share requirement is met. Medicaid is not an eligible non-federal cost share source of funds. Unrecovered indirect costs are eligible non-federal cost share as long as they are not Medicaid expenses.

Internal Cost

ID#AAAB02QnbfI Kritima Sainju - BHA (2026-03-06 18:58:42) Key positions will be defined as requirements in the Grant NOFO under "Key Personnel" with detailed requirements. Any changes to the person filling the Key Personnel position must be reported to SAMHSA.

Please consult your BHA program contact for any questions on this requirement. Annual Salary ID#AAAB02Qnbe8 Kritima Sainju - BHA (2026-03-06 18:57:53) Salaries cannot exceed the Executive Level II Salary Limitation of the Federal Executive Pay Scale. Effective 2026, the salary limit is $228,000 annually for full time employees (does not apply to consultants; see detailed cost guidance for more info). Level of Effort ID#AAABVnOtzDE (2024-09-20 18:10:00)

ID#AAABVnOtzC0 (2024-09-20 18:10:00) Key positions will be defined as requirements in the Grant NOFO under "Key Personnel" with detailed requirements. Any changes to the person filling the Key Personnel position must be reported to SAMHSA.

Please consult your BHA program contact for any questions on this requirement. Hourly Rate ID#AAAB02QnbfE Kritima Sainju - BHA (2026-03-06 18:58:22) Effective 2026, the hourly wage cannot exceed $118.75 for full time employees (does not apply to consultants; see detailed cost guidance for more info). Dedicated Hours ID#AAABVnOtzDA (2024-09-20 18:10:00)

Please DO NOT include conference registration in this section; list the associated travel costs in the "Travel" section and include conference registration costs in the "Other" cost section

Note: Capital expenditures for general purpose equipment such as office equipment and furnishings, modular offices, telephone networks, information technology equipment and systems, air conditioning equipment, reproduction and printing equipment, and motor vehicles are unallowable as direct costs without SAMHSA’s prior written approval (45 CFR §75.439). Organizations are encouraged to use Federal excess and surplus property instead of purchasing new equipment whenever such use is feasible and reduces project costs (45 CFR §75.327f) Item Narrative ID#AAABVnOtzC4 (2024-09-20 18:10:00)

List the items by type of supplies (e.g., training materials, desktop computer, laptop, projector etc.), unit cost, quantity, and/or duration.

Item Narrative Item Cost Cost Type Quantity of Items Quantity Frequency ID#AAABVnOtzC8 (2024-09-20 18:10:00)

ID#AAAB02QnbfM Kritima Sainju - BHA (2026-03-06 18:59:21)

Subcontractor Cost

H. Total Direct Cost - Federal ID#AAABVnOtzDI (2024-09-20 18:10:00) Sum of all direct costs (categories A-H) $0.00 Total Cost Share $0.00

ID#AAABVnOtzDU (2024-09-20 18:10:00) If error, please validate that the line item entries and subtotals are calculated correctly. This number should equal the sum of the section "I. Total Direct Cost - Federal" and section "J. Indirect Cost" total amount above.

ID#AAAB02QnbfM Kritima Sainju - BHA (2026-03-06 18:59:21)

ex. enter "12" to indicate monthly costs that will occur for 12 months ID#AAABVnOtzC4 (2024-09-20 18:10:00) For vehicles and other high-value equipment, applicants/recipients should consider the cost benefits of rental/lease versus purchase (45 CFR §75.327 – General procurement standards) ID#AAABVnOtzC8 (2024-09-20 18:10:00)

ex. enter "12" to indicate monthly costs that will occur for 12 months ID#AAABVnOtzC0 (2024-09-20 18:10:00) Key positions will be defined as requirements in the Grant NOFO under "Key Personnel" with detailed requirements. Any changes to the person filling the Key Personnel position must be reported to SAMHSA.

Please consult your BHA program contact for any questions on this requirement.

ID#AAAB02QnbfE Kritima Sainju - BHA (2026-03-06 18:58:22) Effective 2026, the hourly wage cannot exceed $118.75 for full time employees (does not apply to consultants; see detailed cost guidance for more info).

ID#AAABVnOtzDA (2024-09-20 18:10:00) Full time hours = 2080 ID#AAAB02QnbfI Kritima Sainju - BHA (2026-03-06 18:58:42) Key positions will be defined as requirements in the Grant NOFO under "Key Personnel" with detailed requirements. Any changes to the person filling the Key Personnel position must be reported to SAMHSA.

Please consult your BHA program contact for any questions on this requirement. check https://www.ecfr.gov/current/title-45/subtitle-A/subchapter-A/part-75/subpart-E/subject-group-ECFR1eff2936a9211f7/section-75.413https://www.govinfo.gov/app/details/CFR-2015-title45-vol1/CFR-2015-title45-vol1-sec75-431https://www.govinfo.gov/content/pkg/CFR-2019-title45-vol1/pdf/CFR-2019-title45-vol1-sec75-474.pdfhttps://www.govinfo.gov/content/pkg/CFR-2020-title45-vol1/pdf/CFR-2020-title45-vol1-sec75-439.pdfhttps://www.ecfr.gov/current/title-45/subtitle-A/subchapter-A/part-75/subpart-E/subject-group-ECFR1eff2936a9211f7/section-75.413 List

4. External Vendor_Spend Rest

Vendor Name: ERROR:#REF!

Travel 2 ERROR:#REF!

Travel 3 ERROR:#REF!

Travel Cost - Total ERROR:#REF! $0.00 $0.00 $0.00

I. Total Direct Cost - Federal ID#AAABK-Ifmbg (2024-04-05 04:40:32) Sum of all direct costs (categories A-H) ERROR:#REF!

ID#AAABK-IfmZo (2024-04-05 04:40:32) If error, please validate that the line item entries and sub totals are calculated correctly. This number should equal the section "I. Total Direct Cost - Federal" amount above.

ID#AAABK-IfmZ8 (2024-04-05 04:40:32) If error, please validate that the line item entries and subtotals are calculated correctly. This number should equal the sum of the section "I. Total Direct Cost - Federal" and section "J. Indirect Cost" total amount above.

ID#AAABK-Ifmaw (2024-04-05 04:40:32) If error, the spending restriction amount has been exceeded for this category ERROR:#REF!

ID#AAABK-IfmaM (2024-04-05 04:40:32) If error, the spending restriction amount has been exceeded for this category ERROR:#REF!

ID#AAABK-IfmZc (2024-04-05 04:40:32) If error, the spending restriction amount has been exceeded for this category

ID#AAABK-Ifmbg (2024-04-05 04:40:32) Sum of all direct costs (categories A-H)

3. Vendor Budget Template Guida

4. Cost Share (Match) Guidance

5. PATH Cost Allowability PATH NOFO Cost Allowability Guidance

Allowable Items:

Section 522(a). Amounts received under the PATH Formula Grant Program will be expended solely for making grants to political subdivisions of the State, and to nonprofit private entities (including community-based veterans’ organizations and other community organizations) for the purpose of providing the services specified in Section 522(b) to individuals who:

• Are suffering from serious mental illness; or

• Are suffering from serious mental illness and from a substance use disorder; and

• Are homeless or at imminent risk of becoming homeless.

Section 522(b). Entities receiving grants under the PATH Formula Grant Program will expend funds for the following services:

• Outreach.

• Screening and diagnostic treatment;

• Habilitation and rehabilitation;

• Community mental health;

• Alcohol and/or drug treatment;

• Staff training, including the training of individuals who work in shelters, mental health clinics, substance abuse programs, and other sites where individuals experiencing homelessness require services;

• Case management services, including:

o Preparing a plan for the provision of community mental health services to the eligible homeless individual involved, and reviewing such plan not less than once every 3-months;

o Providing assistance in obtaining and coordinating social and maintenance services for the eligible individuals experiencing homelessness, including services relating to daily living activities, personal financial planning, transportation services, and habilitation and rehabilitation services, prevocational and vocational services, and housing;

o Providing assistance to the eligible homeless individual in obtaining income support services, including housing assistance, food stamps, and supplemental security income benefits;

o Referring the eligible homeless individual for such other services as may be appropriate; and o Providing representative payee services in accordance with Section 1631(a) (2) of the Social Security Act if the eligible homeless individual is receiving aid under Title XVI of such act and if the applicant is designated by the Secretary to provide such services.

• Supportive and supervisory services in residential settings;

• Referrals for primary health services, job training, education services and relevant housing services;

• Housing services:

o Minor renovation, expansion, and repair of housing;

o Planning of housing;

o Technical assistance in applying for housing assistance;

o Improving the coordination of housing services;

o Security deposits;

o The costs associated with matching eligible individuals experiencing homelessness with appropriate housing situations; and o One-time rental payments to prevent eviction.

The State will make grants pursuant only to entities that have the capacity to provide, directly through arrangements, the services specified in Section 522(b), including coordinating the provision of services in order to meet the needs of eligible individuals experiencing homelessness who are both mentally ill and suffering from a substance abuse disorder.

In making grants to entities pursuant to Section 522(a), the State will give special consideration to entities with a demonstrated effectiveness in serving homeless veterans.

Food can be included as a necessary expense for individuals receiving SAMHSA funded mental and/or substance use disorder treatment services, not to exceed $10.00 per person per day per individual.

*** Note: Appropriated funds can be used for an expenditure that bears a logical relationship to the specific program, makes a direct contribution, and be reasonably necessary to accomplish specific program outcomes established in the grant award or cooperative agreement. The expenditure cannot be justified merely because of some social purpose and must be more than merely desirable or even important. The expenditure must neither be prohibited by law nor provided for through other appropriated funding.

Unallowable Items:

The state agrees that grants pursuant to Section 522(a) will not be made to any entity that:

• Has a policy of excluding individuals from mental health services due to the existence or suspicion of a substance use disorder; or

• Has a policy of excluding individuals from substance use services due to the existence or suspicion of mental illness.

The State agrees that not more than 20 percent of the payments will be expended for housing services under section 522(b)(10); and the payments will not be expended for the following:

• To support emergency shelters or construction of housing facilities;

• For inpatient psychiatric treatment costs or inpatient substance use treatment costs; or

• To make cash payments to intended recipients of mental health or substance use services.

Grant funds may not be used for the following:

• Supporting emergency shelters or construction of housing facilities.

• Providing inpatient psychiatric treatment.

• Providing inpatient substance use treatment.

• Making cash payments to intended recipients of mental health or substance use disorder services.

• Lease arrangements in association with the proposed PATH project beyond the project period, nor for any leased portion of space not supported by the project.

• Supporting prohibited harm reduction activities as outlined in SAMHSA’s Dear Colleague Letter on harm reduction.

• Supporting “housing first” policies that fail to ensure accountability and fail to promote treatment, recovery, and self-sufficiency.

• Funding, promoting, encouraging, subsidizing, or facilitating:

Racial preferences or other forms of racial discrimination by the recipient, including activities where race or intentional proxies for race will be used as a selection criterion for employment or program participation.

Denial by the recipient of the sex binary in humans or the notion that sex is a chosen or mutable characteristic.

• Illegal immigration; or, Any other initiatives that compromise public safety or promote anti-American values.

6. Common Unallowable Costs SAMHSA Summary of Common Unallowable Costs

1. Advertising And Public Relations: Advertising and public relations costs are generally not allowable except under the instances allowed by federal regulations such as program outreach and other specific purposes necessary to meet the requirements of the federal award.

2. Automobile Costs for Personal Use: That portion of automobile costs furnished by the entity that relates to personal use by employees (including transportation to and from work)is unallowable as other fringe benefit or indirect (F&A) costs.

3. Contingency Funds: Contingency funds or funds set aside for events whose occurrence cannot be foretold with certainty as to time, intensity, or assurance of their happening are unallowable under non-construction grants.

4. Entertainment: Costs of entertainment, including amusement,diversion, and social activities and any associated costs are unallowable, except where specific costs that might otherwise be considered entertainment have a programmatic purpose and are authorized either in the approved budget for the Federal award or with SAMHSA’s prior written approval.

5. Goods and Services for Personal Use by the non-Federal entity’s employees. Cost For these items are unallowable.

6. Honoraria: Unallowable when the primary intent is to confer distinction on,or to symbolize respect, esteem, or admiration for, the recipient of the honorarium. A payment for services rendered, such as a speaker's fee under a conference grant, is allowable.

7. Incentive Compensation: Generally unallowable; however,allowable for employees only if based on cost reduction, or efficient performance, suggestion awards, safety awards, etc., to the extent that the overall compensation is reasonable and paid or accrued based on an agreement between the organization and the employees before the services were rendered, or based on an established plan followed by the organization so consistently as to imply an agreement to make such payment.

8. Lobbying/Political Activities: The costs of certain influencing activities (i.e., attempts to influence the enactment or modification of any pending legislation through communication with any member or employee of the state legislature, or with any government official or employee concerning a decision to sign or veto enrolled legislation)associated with obtaining grants, contracts, cooperative agreements, or loans is unallowable.

9. Major Alteration and Renovation (A&R): Payment for the purchase or construction of any building or structure to house any part of the program is unallowable under non-construction grants. However, SAMHSA applicants/recipients may request up to 25 percent of the total approved budget (direct and indirect costs) for a budget period, or $150,000,whichever is less, for minor A&R of existing facilities, if necessary and appropriate for the project. Minor A&R may not include a structural change (e.g., to the foundation, roof, floor, exterior or loadbearing walls of a facility, or extension of an existing facility) to achieve the following: Increase the floor area; and/or, change the function and purpose of the facility. All Minor A&R must be approved by SAMHSA

10. Meals: Meals are generally unallowable unless they are an integral part of a conference grant (provided that such charges are not duplicated in participants per diem or subsistence allowances) or they are specifically stated as an allowable expense in the NOFO. Also, refer to https://www.hhs.gov/grants/contracts/contract-policies-regulations/spending-on-food/index.html

a. Depending on the grant opportunity, it may be allowable to purchase refreshments not to exceed $3 per person. Please clarify this with BHA staff prior to including refreshments in your budget.

11. Miscellaneous expenses: “Miscellaneous” expenses are unallowable. Budget line items should reflect specific expenses only. Also refer to item 4 – Contingency Funds.

12. Promotional Materials: Appropriated funds shall not be used to pay for promotional items and memorabilia including, but not limited to, gifts, souvenirs, clothing and commemorative items such as pens, mugs/cups, folders/folios, lanyards, and conference bags. Also, refer to https://www.hhs.gov/grants/contracts/contract-policies-regulations/spending-on-promotional-items/index.html

a. Please note, staff uniforms are generally not allowable costs due to this provision.

13. Stipends: Stipends or payments made to individuals are generally unallowable unless they are permitted by a program’s statute authorizing or implementing regulations or they are payments made to individuals under a Traineeship, Fellowship, and Similar Award Made to Organizations on Behalf of Individuals.

Standard Funding Restrictions

https://www.ecfr.gov/current/title-45/subtitle-A/subchapter-A/part-75https://www.samhsa.gov/grants/grants-management/policies-regulations/financial-management-requirementshttps://www.samhsa.gov/grants/how-to-apply/budget-and-narrative/standard-funding-restrictionshttps://www.hhs.gov/grants-contracts/contracts/contract-policies-regulations/spending-on-food/index.html image1.png image2.png image3.png image4.png image5.png image6.png image7.png image8.png image9.png image10.png image11.png image12.jpg image13.jpg image14.jpg