HSS25025-LIHEAPDEAP-budinst.docx

Revision Table Revision Date Sections Revised Description

05/01/2014

Original version 1.0

07/01/2024

Version 1.1 – Updated for HSS-24-030

12/17/2024

Version 1.2 – Updated for HSS-25-030

Division of State Service Centers Budget Workbook Instructions v.1.0

SOP XX-000

Rev. 0/0/0

Rev. 0/0/0000

1. Definitions

1.1 This budget workbook is a standardized format for all DSS contracts.

1.2 The budget is an Excel workbook. The workbook consists of:

1.2.1 Salary Worksheet FT

1.2.2 Salary Worksheet PT

1.2.3 Budget Worksheet

1.2.4 Budget Worksheet Supplement

1.2.5 Final Budget

1.2.6 Comparison Worksheet

1.2.7 Unit Cost Contract Budget – when applicable

1.3 Portions of the budget workbook and its worksheets are automated. Some items are calculated by the worksheet and some are transferred from other areas of the worksheet and workbook. As a result, the Salary and Budget worksheets require the most entries and time. Questions should be directed to the DSS program manager.

1.4 A complete budget workbook must be submitted for each service. Save and rename a copy of the budget workbook file for each service.

1.5 It is useful to keep a running list of fixed and variable costs. Fixed costs are those that remain the same as units of service increase or decrease. Variable costs change as the units of service increase or decrease.

1.6 Develop a methodology for allocation of costs to each funding stream. This will speed the completion of the salary, fringe benefit and budget worksheets. In reviewing the budget proposal, DSS may ask for an explanation of the methodology.

1.7 When a worksheet is printed, the validation column will not print.

1.8 Funding stream refers to the source of funds for each service/program.

1.8.1 Older Americans Act (OAA): includes federal Older Americans Act funds, such as Title III, federal NSIP and state funds administered in conjunction with the OAA funds.

1.8.2 SSBG: federal Social Services Block Grant funds and state funds administered in conjunction with the SSBG funds.

1.8.3 LIHEAP: federal Low Income Home Energy Assistance Program Block Grant provided by the US Department of Health & Human Services.

1.8.4 State: legislative appropriations to DSS

1.8.5 Tobacco: funds available to DSS from the Tobacco Settlement Agreement.

1.8.6 USDA: commodity foods made available by the US Department of Agriculture.

1.8.7 Local Cash: funds from local sources such as town/city/county government, United Way, and foundations. State Grant-In-Aid is considered local cash.

1.8.8 In-kind: non-cash contributions provided by third parties and the contractor. Third party and contractor in-kind contributions may be in the form of staff time, real property, equipment, supplies and other expendable property, and the value of goods and services directly benefiting and specifically identifiable to the project or program. (If Column M in Salary Worksheet FT, Column M in Salary Worksheet PT, and Column J in Budget Worksheet are HIDDEN, they are NOT applicable.)

1.8.9 Program Income: participant contributions, donations and fees; payments from staff and guests for the full cost of meals consumed; income earned from contract supported activities, such as the sale of arts and crafts, bazaars, dinners, dances, and any other fund-raising activity supported by contract funds; interest income earned from program funds. (If Column N in Salary Worksheet FT, Column N in Salary Worksheet PT, and Column K in Budget Worksheet are HIDDEN, they are NOT applicable.)

1.8.9.1 Budgeting Program Income: In this budget process, program income is built into the budget. A reasonable estimate of the program’s program income must be made at the beginning of the process. The estimate is based on the agency’s program income history. If the trend over each of the last three years has been an increase of 5% per year, use that percent in your estimations. If total program income has gone up and down over the last 3-5 years, use the 3-5 year average as the basis for the estimate.

1.9 Indirect Costs are those costs that have been incurred for common or joint objectives, and thus are not readily subject to treatment as direct costs of a specific program/service or other ultimate or revenue producing cost centers.

1.10 Program Costs include expenses directly associated with providing client services. Examples of program costs include the direct costs of prescreening and intake of clients, case management, outreach (including printing), LIHEAP data entry, mailings to clients, energy education and materials for clients, mileage costs incurred while providing outreach and direct services to clients, program-related training of staff that provide direct services to clients.

1.11 Administrative Costs are specifically related to the management and operational aspects of running the program and do not include expenses associated with delivering services to clients. Any expenses that a vendor incurs in providing services, such as payment for home heating and cooling bills, energy crisis assistance, and other forms of direct assistance, including case management, intake, and outreach, are considered program costs, not administrative costs. For example, the salary of the “project director” is part administrative and part direct service. The time completing forms, updating records, reviewing and approving invoices, and compiling reports are classified as administrative cost.

2. Instructions for Completing the DSS Contract Budget Workbook

2.1 Each service must have its own budget workbook.

2.2 The nutrition worksheets are completed only by Older Americans Act and SSBG meals programs. (Green Tabs) – If hidden, then not applicable.

2.3 The program manager will provide additional instructions as appropriate.

2.4 Before beginning – save the budget workbook file with a new name for each service/program.

2.5 OAA programs must complete the “Local Cash/In-kind” and “Program Income” columns. The Local Cash/In-kind column must reflect the required 10% local match or as negotiated for Title V contracts.

2.6 OAA programs must complete the “Matching Funds” portion of the “Budget Worksheet Supplement” (page 9)

2.7 SSBG and LIHEAP programs do not complete the “Local Cash/In-kind” and “Program Income” columns and the “Matching Funds” portion of the “Budget Worksheet Supplement”

2.8 State funded programs do not complete the “Local Cash/In-kind” and “Program Income” columns and the “Matching Funds” portion of the “Budget Worksheet Supplement”

2.9 Tobacco funded programs do not complete the “Local Cash/In-kind” and “Program Income” columns and the “Matching Funds” portion of the “Budget Worksheet Supplement”

2.10 Nutrition Services: The Older Americans Act funding stream includes NSIP funds and the “Matching Funds” – If hidden, then not applicable.

2.11 No entries are needed or permitted in the areas shaded light blue, pale yellow/beige or orange.

2.12 The orange column on the Salary Worksheet is the validation column. The value for this column should be zero or negative. If it is not, then more funds have been allocated or entered for this position than it should receive according to the time this position spends on the project.

2.13 The three (3) grey columns on the right side of each worksheet are for provider use. This information does not need to be transmitted to DSS.

3. Salary Worksheet for FT & PT

3.1 The first step in the development of the budget is to complete the Salary Worksheet.

3.2 In the boxes provided at the top of the page, enter the Agency Name, Program/Service and Contract Period for this budget. The contract period should be entered in a month/day/year format (ex. July 1, 20XX to June 30, 20XX; October 1, 20XX to September 30, 20XX, etc.).

Column

Group the staff into sections:

· Direct staff (intake staff, staff providing the services to the clients under this contract, etc.).

· Indirect staff (support staff, staff that is not directly providing the services but are necessary for the overall operation of the agency that provides the services under this contract, like accounting, CEO, etc.).

For example, if the individual is a part time employee in your agency, enter the total number of hours that employee is on the payroll – if a person works 20 hours per week enter 20 hours. If the employee works 20 hours a week on the project and is a full-time employee, enter the number of hours per week that is considered full-time by the agency for that employee such as 40 hours.

The annual salary is the payment for the total number of hours the employee works for the agency as a whole, not just for this contract.

spent on this project. The percentage is automatically calculated.

Note: If Columns M & N are hidden, then not applicable.

In columns G through L, indicate the dollar amount of salary paid from each funding stream used in this contract, as appropriate. The individual’s salary may be paid from just one funding stream or more than one. For example, part of salary is paid with Federal funds and the balance by State funds.

Column

On the Budget Worksheet Supplement, provide detail on the items included in fringe benefits and the percent each item is of total fringe benefits.

If the agency wants to charge an indirect cost, it must have a federally approved indirect cost rate. A copy of the federal approval must be submitted with this application. An approved indirect cost rate must be applied to gross salaries and wages only.

Column F times the total salaries paid by each funding stream. These values are automatically calculated.

4. Budget Worksheet

(If Column N is hidden, then not applicable) In this column enter the dollar value of the administrative cost included in the “Total” column for each line item.

Administrative Costs are specifically related to the management and operational aspects of running the program and do not include expenses associated with delivering services to clients. Any expenses that a vendor incurs in providing services, such as payment for home heating and cooling bills, energy crisis assistance, and other forms of direct assistance, including case management, intake, and outreach, are considered program costs, not administrative costs. For example, the salary of the “project director” is part administrative and part direct service. The time completing forms, updating records, reviewing and approving invoices, and compiling reports are classified as administrative cost.

If the agency has an indirect cost rate, no entry should be made in this column for any line item that is included in the indirect cost rate.

4.3.3

In Column D, enter the value of the total number of miles multiplied by the reimbursement rate.

4.3.4

Allocate the cost in Column D to each funding stream (Columns E through I).

Telephone/Internet Utilities (Other) Printing/Advertising Postage Insurance Audit Enter the total cost for each line item and allocate the cost to the appropriate funding stream(s).

Outreach Supplies Enter the total cost for each line item and allocate the cost to the appropriate funding stream(s).

4.6.1

If existing equipment is being used as match, it should be shown as a cost. Use the Budget Worksheet Supplement to describe the methodology for determining the budgeted amount.

4.6.2

If replacement or additional equipment is being requested, use the Budget Worksheet Supplement to provide details on the specific piece of equipment requested and explain why it is needed.

This value is calculated by the worksheet.

(If not available, then not applicable) The Total Amount of Local Cash/In-kind (Cell H49) must equal to the Total Amount of Match Needed (Cell H52). The validation cell must be equal to zero. If it is not zero, too much or too little money has been allocated and the amount of Local Cash & In-Kind on the Budget Worksheet must to be adjusted.

Division of State Service Centers

5. Budget Worksheet Supplement

The amount allocated to DSS for each Section will appear to the right of each Section heading on the Budget Worksheet Supplement.

Explain any increase/decrease in salary from previous contract year.

Explain any increase/decrease in fringe benefits from previous contract year. Provide detail on the items included in fringe benefits and the percent each item is of total fringe benefits.

Example: Fringe Benefit Rate of 25%

10% = FICA

8% = Unemployment Insurance 5% = Workman’s Compensation 2% = Other

Explain Mileage

Example: mileage x 0.50 (DHSS Max) = Total 4000 miles x 0.50 = $2,000

Detailed description of training allocated on the Budget Worksheet.

each space rented.

Example: Sq. Footage x Cost/sq. ft. = Total

2000 sq. ft. x $10/sq. ft. = $20,000

In cell F52 enter the total months included in the contract. If this budget is a renewal the total months entered should be twelve (12). If this contract budget is for a contract year that is shorter or longer than the usual twelve-month contract, you must enter the total months included in the budget.

Telephone/Internet Utilities (Other) Printing/Advertising Postage Insurance Explain how these costs were determined

Raw Food Prepared Meals Vehicle (oil, gas, etc.)

Explain and Break down each cost allocated on the Budget Worksheet.

If existing equipment is being used as match, it should be shown as a cost. Use the Budget Worksheet Supplement to describe the methodology for determining the budgeted amount.

If replacement or additional equipment is being requested, use the Budget Worksheet Supplement to provide details on the specific piece of equipment requested and explain why it is needed.

5.7

5.8 C7

Program Income Cell B245 Additional Explanations

Explain how Program Income was determined

Matching Funds - Local Cash/In-Kind (NOT Applicable for LIHEAP) Older Americans Act funds may be used for no more than 90% of the program/service cost. Local resources must be used for 10% (or as negotiated for Title V) of program/service costs.

(NOT Applicable for LIHEAP) Enter the source and value of each in-kind resource used as match on the budget worksheet. If volunteers are used as an in-kind resource, refer to policy X-G-2 for additional instructions

(NOT Applicable for LIHEAP) Enter the source and the amount of all cash used for match on the budget worksheet

6. Final Budget

For example, for LIHEAP enter number of clients that are expected to be serviced under this contract.

(This step does not apply to all contracts.)

7. Comparison Worksheet

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