DESIGNING AN EFFECTIVE DESIGNING AN EFFECTIVE AMERICORPS*STATE BUDGETAMERICORPS*STATE BUDGET
INDIANA APPLICANTS (2012 – 2013)
AIMAIMThe primary purpose of this presentation is to highlight the budget development processes with a focus on the preparation of a Corporation for National and Community Service (CNCS) grant-specific budget for AmeriCorps*State applicants.
changes in market share, leadership, players, market shifts, costs, pricing, and competition
IMPORTANCEIMPORTANCEIt accounts for 25% of the overall
proposal score.
COST EFFECTIVENESS = 10% Cost per Member Service Year (MSY)
Community support Sustainability
BUDGET ADEQUACY = 15%Sufficient support for both program design and
program activities Linked to desired outputs and outcomes
INSIGHTINSIGHT Reviewers are able to determine…
The methodology for arriving at the amounts requested
The accuracy of the calculations The alignment between the budget and the
program design Potential audit findings and/or problems
prior to the grant award If the request is REASONABLE and the
proposed costs are ALLOWABLE
KEY QUESTIONSKEY QUESTIONS Does my organization have the capacity to
manage a federal grant? Does my organization have the required
matching funds (in-kind and cash)? If no, then do sufficient resources exist in the community to support this grant?
Is my organization comprised of staff who possess the expertise to manage the fiscal aspects of an AmeriCorps*State grant?
BASICSBASICS It is imperative that the programmatic design
staff work closely with the organization’s finance team. Establish joint timelines. Communicate often.
Proposed costs must be ALLOWABLE as determined in guidelines published by the Office of Management and Budget (OMB) – commonly referred to a circulars.• Educational Institutions – A-21• Nonprofit Organizations – A-122• State and Local Governments – A-87
Budgeted expenditures must be REASONABLE and NECESSARY.
A budget reflects an organization’s financial management practices.
An effective budget is:• REALISTIC• CONSISTENT• FLEXIBLEBe familiar with the rules and regulations
undergirding the program – not just the application instructions!
DOS and DON’TSDOS and DON’TS All the amounts you request must be defined for a
particular purpose. Do not include miscellaneous, contingency, or other undefined budget amounts.
Your detailed budget narrative must provide a full explanation of the proposed costs including their purpose.
Present the basis for all calculations in the form of an equation.
Do not include unallowable expenses, e.g., entertainment costs (which include food and beverage costs) unless they are justified as an essential component of an activity.
Do not include fractional amounts (cents).
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SAMPLE BUDGET
SECTION IOPERATING
A. PERSONNEL EXPENSESA. PERSONNEL EXPENSES
This grant is to enable and stimulate volunteer community service, do not include the value of direct community service performed by volunteers. However, you may include the value of volunteer services contributed to the organization for organizational functions such as accounting, audit work, or training of staff and AmeriCorps members.
Position/Title/Description QtyAnnual Salary
% Time Total Amount CNCS Share Cash In-Kind
Executive Director 1 $80,000 10% $8,000 $0 $8,000 $0
Program Director 1 $40,000 40% $16,000 $0 $16,000 $0
Program Coordinator 1 $28,000 75% $21,000 $0 $21,000 $0
Site Supervisors 12 $35,000 40% $168,000 $0 $0 $168,000
TOTALS $213,000 $0 $45,000 $168,000
B. PERSONNEL FRINGEB. PERSONNEL FRINGE
Allowable fringe benefits typically include FICA, Worker’s Compensation, Retirement, SUTA, Health and Life Insurance, IRA, and 401K.
Please list all fringe benefits and percentages or amounts received by the individual employee or employees. (OFBCI REQUIREMENT)
Holidays, leave, and other similar vacation benefits are not included in the fringe benefit rates but are absorbed into the personnel expenses (salary) budget line item.
Purpose/Description Calculation Total Amount CNCS Share Cash In-Kind
Executive Director
1 person @ $80,000/annual x 34.91% (incudes health, dental, vision, life, disability and pension benefits) + 7.65% (employer-paid
FICA) x 10% usage
$3,405 $0 $3,405 $0
Prgram Director
1 person @ $40,000/annual x 34.91% (incudes health, dental, vision, life, disability and pension benefits) + 7.65% (employer-paid
FICA) x 40% usage
$6,810 $0 $6,810 $0
Program Coordinator
1 person @ $28,000/annual x 34.91% (incudes health, dental, vision, life, disability and pension benefits) + 7.65% (employer-paid
FICA) x 75% usage
$8,938 $0 $8,938 $0
Site Supervisors
12 persons @ $35,000/annual/ea. x 20% (incudes health, dental, vision,
life, disability and pension benefits) + 7.65% (employer-paid FICA) x 40%
usage/each
$46,452 $0 $0 $46,452
TOTALS $65,605 $0 $19,153 $46,452
C1/C2. C1/C2. STAFF/MEMBERTRAVELSTAFF/MEMBERTRAVEL
The OFBCI will only reimburse the federal share based on the following state rates: Mileage: $.44 per mile
Per Diem: $13 per day for one-day in-state trip; $26 per day for in-state overnight trips; $32 per day for out-of-state travel
Lodging: $89 plus applicable taxes for in-state; $97 plus applicable taxes for Indianapolis
Parking: $9 per day maximum
Your organization’s travel policies dictate actual reimbursements to staff and Members. Any amount over those amounts noted above may be used as match.
We encourage applicants to include funds in this line item for travel for staff and site staff to attend Corporation-sponsored technical assistance meetings. There are two to three such opportunities per year, including opportunities for new grantee orientation, financial training, and the National Conference on Service and Volunteering. Also, please include travel for staff and Members to attend statewide trainings and events. For Members, this includes a one-day Opening Ceremonies held in Indianapolis. Programs are responsible for lodging, mileage, and per diem for program directors to attend monthly training workshops held in Indianapolis.
Purpose Calculation Total Amount CNCS Share Cash In-Kind
OFBCI Governor's Conference
2-day conference = registration @ $175/ea. x 14 persons (includes 2 staff) + mileage @ 12 site sups. x
250 miles roundtrip/ea. x $.40/mile + parking @ $15/day/ea. x 12 sups. + lodging @ $96/night x 2 nights/ea.
x 12 sups. + dinner @ 2 nights x $15/ea. x 12 sups.
$6,674 $6,674 $0 $0
AmeriCorps Opening Ceremonies
2-day conference = mileage @ 1 vehicle. x 150 miles roundtrip (2 staff
will carpool) x $.40/mile$60 $0 $60 $0
Travel to CNCS-Sponsored Meetings
May budget @ $2,000 $2,000 $2,000 $0 $0
Community Events and Meetings
6 events/meetings per region = 12 site sups. x 50miles roundtrip/ea. x
$.40/mile$1,440 $1,440 $0 $0
Host Site Monitoring Visits
2 visits per region (24 visits) = 1 staff @ 24 visits x 150 miles roundtrip/ea. x $.40/mile + per diem @ 13/day x
24 visits
$1,752 $0 $1,752 $0
TOTALS $11,926 $10,114 $1,812 $0
Purpose Calculation Total Amount CNCS Share Cash In-Kind
State Health Summit
2-day event = registration @ $150/ea. + lodging @ $96/night x 2
nights/ea. x 12 rooms + breakfast @ $8/ea. x 24 Members + lunch @
$12/ea. x 24 Members + dinner @ $15/ea. x 24 Members +
transportation @ 11 cars x 250 roundtrip miles/ea. x $.40/mile +
parking @ 11 cars x $15/ea.
$8,174 $0 $8,174 $0
TOTALS $8,174 $0 $8,174 $0
D. EQUIPMENTD. EQUIPMENT
Equipment is defined as tangible, non-expendable personal property having a useful life of more than one year AND an acquisition cost of $5,000 or more per unit (including accessories, attachments, and modifications).
Purchases of equipment are limited to 10% of the total Corporation funds requested.
Item/Purpose/Justification Qty Unit Cost Total Amount CNCS Share Cash In-Kind
N/A 0 $0 $0 $0 $0 $0
TOTALS $0 $0 $0 $0
E. SUPPLIESE. SUPPLIES
Include the amount of funds to purchase consumable supplies and materials, including member service gear and equipment that does not fit the definition above.
You must individually list any single item costing $1,000 or more.
Except for safety equipment, grantees may only charge the cost of member service gear to the federal share if it includes the AmeriCorps logo. All safety gear may be charged to the federal share, regardless of whether it includes the AmeriCorps logo. All other service gear must be purchased with non-federal funds.
Purpose Calculation Total Amount CNCS Share Cash In-Kind
Program SuppliesGeneral supplies = $100/month x 12
months$1,200 $0 $1,200 $0
Site SuppliesGeneral Supplies = $100/month/ea.
x 9 months x 12 sites$10,800 $0 $0 $10,800
Curriculum Guides10,000 guides = printing @
$.20/page x 25 pages$50,000 $0 $50,000 $0
Program Brochures2,500 tri-fold, color brochures =
printing @ $.50/copy x 2 pages/ea.$2,500 $0 $2,500 $0
Notebook Computer1 notebook computer = $1,750 +
$300 (software licenses)$2,050 $2,050 $0 $0
TOTALS $66,550 $2,050 $53,700 $10,800
F. CONTRACTUAL SERVICESF. CONTRACTUAL SERVICES
Include costs for consultants related to the project’s operations, except evaluation consultants, who will be listed in Section H.
Payments to individuals for consultant services under this grant may not exceed $617 per day (excluding costs for indirect expenses, travel, supplies, etc.).
Purpose Daily Rate Total Amount CNCS Share Cash In-Kind
N/A $0 $0 $0 $0 $0
TOTALS $0 $0 $0 $0
G1/G2. STAFF/MEMBER G1/G2. STAFF/MEMBER DEVELOPMENTDEVELOPMENT Include the costs associated with training staff on project
requirements and training to enhance the skills staff need for effective project implementation, i.e., project or financial management, team building, etc.
Include the costs associated with member training to support them in carrying out their service activities, for example, orientation, project-specific skills such as age-appropriate tutoring, CPR, or ecosystems and the environment.
If you include food, you must note it as “Training event to include food.”
Purpose CalculationDaily Rate
Total Amount CNCS Share Cash In-Kind
Site Supervisor Trainings (to include food) -
Indianapolis
2 one-day trainings = mileage @ 12 site sups. x 250 miles roundtrip/ea. x
$.40/mile + lunch @ $12/ea. x 14 persons
(includes 2 staff)
$0 $2,736 $2,736 $0 $0
Statewide Program Orientation (to include
food) - Indianapolis
2-day training = lodging @ $50/night/ea. x 1 night x 12
site sups. + lunch @ $12/ea. x 14 persons
(includes 2 staff) + breakfast @ 8/ea. x 14
persons + dinner @ $15/ea. x 14 persons
$0 $1,580 $1,580 $0 $0
TOTALS $4,316 $4,316 $0 $0
Purpose CalculationDaily Rate
Total Amount CNCS Share Cash In-Kind
Statewide Program Orientation (to include
food) - Indianapolis
2-day event = van rental @ 2 vans. x $200/day/ea. + lodging @ $50/night x 1 night/ea. x 15 rooms + 2 lunches @ $12/ea. x 24
persons (includes 2 staff) + 1 breakfast @ $8/ea. x 24
persons + 1 dinner @ $15/ea. x 24 persons + 4
trainers (Diversity, Citizenship, Data Collection, Health
Education) x $350/day/ea. x 3 days
$350 $6,478 $0 $2,278 $4,200
TOTALS $6,478 $0 $2,278 $4,200
H. EVALUATIONH. EVALUATION
Include costs for project evaluation activities, including additional staff time or subcontracts, use of evaluation consultants, purchase of instrumentation, and other costs specifically for this activity not budgeted in Personnel Expenses.
Purpose CalculationDaily Rate
Total Amount CNCS Share Cash In-Kind
Program Evaluation Plan1 evaluator = $250/day x
14 days$250 $3,500 $0 $3,500 $0
TOTALS $3,500 $0 $3,500 $0
I. OTHER OPERATINGI. OTHER OPERATING
Background checks of members and grant-funded staff who have recurring access to vulnerable populations, i.e., children, the elderly, disabled, etc.
Office space rental for projects operating without an approved indirect cost rate agreement that covers office space.
Utilities, telephone, Internet and similar expenses that are specifically used for AmeriCorps members and AmeriCorps project staff, and are not part of the organizations indirect cost/admin cost allocation pool.
Recognition costs for members. List each item and provide a justification in the budget narrative. Gifts and/or food in an entertainment/event setting are not allowable costs.
Purpose CalculationDaily Rate
Total Amount CNCS Share Cash In-Kind
General Printing - Program250 copies/month x
$.10/copy x 12 months$0 $300 $0 $300 $0
General Printing - Host Sites
250 copies/month x $.10/copy x 9 months x 12
sites$0 $2,700 $0 $0 $2,700
Office Space - Host SitesApproximately 450/sq.
footage per site x $14/square foot x 12 sites
$0 $75,600 $0 $0 $75,600
Internet Access Fees - Host Sites
$35 month x 9 months x 12 Members
$0 $3,780 $0 $0 $3,780
Local Telephone Fees - Host Sites
$25 month x 9 months x 12 Members
$0 $2,700 $0 $0 $2,700
Long Distance Fees - Host Sites
$25 month x 9 months x 12 Members
$0 $2,700 $0 $0 $2,700
Member Recognition Plaques
$15/ea. x 24 Members $0 $360 $0 $360 $0
Member Background Checks
$50 subscription fee - Access Indiana
$0 $50 $0 $50 $0
TOTALS $87,830 $0 $350 $87,480
SECTION IIMEMBERS
A. LIVING ALLOWANCEA. LIVING ALLOWANCE
MINIMUM AND MAXIMUM LIVING ALLOWANCE
TERM OF SERVICE MINIMUM NUMBER OF HOURSMINIMUM LIVING
ALLOWANCEMAXIMUM LIVING
ALLOWANCEMSY
FULL-TIME 1700 $12,100 $23,600 1.000
ONE-YEAR HALF-TIME 900 N/A $12,070 0.500
TWO-YEAR HALF-TIME 900 N/A $12,070 0.250
REDUCED HALF-TIME 675 N/A $9,050 0.381
QUARTER-TIME 450 N/A $6,035 0.2646
MINIMUM TIME 300 N/A $4,025 0.2117
There is no requirement to pay a living allowance to less than full-time Members.
ItemNo.
MembersAllowance
W/O Allowance
Total Amount CNCS Share Cash In-Kind
Full Time (1700 hrs) 12 12,100 0 $145,200 $145,200 $0 $0
1st Year of 2-Year Half Time (900 hrs)
4 5,000 0 $20,000 $0 $20,000 $0
2nd Year of 2-year Half Time (900 hrs)
0 0 0 $0 $0 $0 $0
Reduced Half Time (675 hrs) 0 0 0 $0 $0 $0 $0
Quarter Time (450 hrs) 0 0 0 $0 $0 $0 $0
Minimum Time (300 hrs) 8 1,000 0 $8,000 $0 $8,000 $0
TOTALS $173,200 $145,200 $28,000 $0
B. MEMBER SUPPORTB. MEMBER SUPPORT
FICA for Members. Unless exempted by the IRS, your organization must pay FICA for any member receiving a living allowance, even when the Corporation does not supply the living allowance.
Worker’s Compensation. Indiana requires that AmeriCorps*State Members be covered under the organization’s workers compensation plan.
Health Care. You must offer health care benefits to full-time members in accordance with AmeriCorps requirements.
Unemployment Insurance and Other Member Support Costs. AmeriCorps Members serving in Indiana are not entitled to unemployment benefits. Therefore, your organization is not required to pay unemployment insurance on Members.
Purpose Calculation Daily Rate Total Amount CNCS Share Cash In-Kind
FICA (Sub-Grantee Paid)
$173,200 living allowance x .0765%
$0 $13,250 $9,937 $3,312 $0
Health Insurance12 FT Members x
$104/month/ea. x 9 months$0 $11,232 $11,232 $0 $0
Workers' Compensation Insurance
24 Members x $.25/month/ea. x 9 months
$0 $54 $54 $0 $0
TOTALS $24,536 $21,223 $3,312 $0
SECTION IIIADMINISTRATIVE
Up to 5.26% may be claimed from CNCS Up to 10% of total may claimed as sub-grantee
match
SCENARIO FOR CNCS SHARESection I and II (Federal/CNCS) = $182,903
(182,903 x .0526)=
$9,621
SCENARIO FOR SUB-GRANTEE SHARESection I and II (Federal/CNCS and Sub-Grantee) = $665,114
(665,114 x .10)=
$66,511
A. CORPORATION FIXEDA. CORPORATION FIXED
B. INDIRECT COST METHODB. INDIRECT COST METHOD
Up to 5.26% may be claimed from CNCS Up to indirect cost rate of total minus 5.26% may
claimed as sub-grantee match
SCENARIO FOR CNCS SHARESection I and II (Federal/CNCS) = $182,903
(182,903 x .0526)=
$9,621
SCENARIO FOR SUB-GRANTEE SHARESection I and II (Federal/CNCS and Sub-Grantee) = $665,114
( 665,114x .35)=
$232,790 - $9,621 = $223,169
COST PER MSY
The cost per MSY is important and may not exceed $13,300
TOTAL FEDERAL (CNCS) SHARE / MSYs
$182,903 / 15.69=
$11,657
MATCH REQUIREMENTSMATCH REQUIREMENTS
STATUTORYMinimum matching amount the law requires a grantee to provide.
REGULATORYMinimum matching amount established by CNCS regulations that may be higher than the statutory requirements.
BUDGETEDAmount of match grantee provides based on budge, budget narrative and program narrative contained in grant application; may be greater than statutory or regulatory required match.
MATCH BASICSMATCH BASICS
Your organization must meet both the statutory and regulatory amounts
A budgeted match is voluntary. However,… It is tied to the number of Members proposed It is a “contracted” match and must be met at the time the grant
is closed out
Cash from… Donations Non-federal income State appropriations (grants) Fees for service
In-kind contributions from… Value of donated labor Value of donated space Value of donated vehicles Value of donated supplies
The overall match for new applicants is 24% (cash and/or
in-kind)
(Sections I and II combined)
QUESTIONSQUESTIONS
Mr. Carey W. CraigChief Operating Officer
T: 317.233.0900E: [email protected]
- or -
Ms. Edith McGuireAccount and Compliance Officer
T: 317.234.3255E: [email protected]
OFFICE of FAITH-BASED and COMMUNITY INITIATIVES302 West Washington Street
Indiana Government Center – South Complex, Room E-012Indianapolis, Indiana 46204
F: 317.233.5660W: www.IN.gov