|
29 Audit Expense: Costs related to the expense of the annual independent audit. Only the
<br /> share of the costs that apply to the funded program should be budgeted.
<br /> 30 Books/Educational Materials: Materials used in the program as an educational tool for the
<br /> clients (i.e.,books, reading materials, games,puzzles, videos, etc.).
<br /> 31 Equipment Rental & Maintenance: The cost of renting and maintaining equipment
<br /> including copiers, computers,typewriters, etc.
<br /> 32 Food & Nutrition: Meals and nourishing snacks provided to clients during program
<br /> operation.
<br /> 33 Insurance: General liability, property, business auto, inland marine, crime bond, and
<br /> directors and officers liability insurance.
<br /> 34 Occupancy (Building & Grounds): All costs related to the program's place of residence.
<br /> Includes rent (building and land), mortgage, contracted janitorial and maintenance
<br /> services, real estate property taxes, and occupancy related licenses and permits. The
<br /> details of this budget line item should be provided in the budget narrative.
<br /> 35 Office Supplies: All supplies and materials used by the program to include office,
<br /> program, and housekeeping supplies.
<br /> 36 Postage/Shipping: Postage,parcel post, commercial trucking, and other delivery services.
<br /> 37 Printing & Publications: Includes cost of brochures, videos, and other informational
<br /> materials. Does not include the cost of renting a copy machine.
<br /> 38 Specific Assistance to Individuals: Expenses for specific materials, appliances, rental and
<br /> utility subsidies, and any other assistance rendered to clients.
<br /> 39 Subscriptions, Dues, Memberships: Costs for the purchase of professional periodicals
<br /> necessary for maintaining information related to the program. Cost of individual or
<br /> organization dues relevant to the functions of the program. This line item should include
<br /> payments to national parent organizations. The details of this budget line should be
<br /> provided in the budget narrative to identify periodicals and memberships and their
<br /> individual costs.
<br /> 40 Telephone: Expenses for all telephone services.
<br /> 41 Travel/Conferences/Training: Travel related costs including conferences and seminar
<br /> registrations, hotels, meals, airfare, per diem, and lodging. Meals are reimbursed at the
<br /> funders rate per 24-hour day: breakfast, $x; lunch, $x; and dinner, $x. The details of this
<br /> budget line item should be provided in the budget narrative.
<br /> 42 Travel-Daily: Mileage costs associated with the daily operation of the program. Mileage
<br /> is reimbursed at the rate per mile set by the funder.
<br /> 43 Utilities: Costs for power,water, sewer, gas, and waste removal (not housekeeping).
<br /> 44 Other/Miscellaneous: Specific program related costs not reportable on any other line item
<br /> (i.e.,background checks, volunteer testing, etc.).
<br /> 45 Professional Fees: Fees and charges of professional practitioners, technical consultants,
<br /> or semi-professional technicians, who are not employees of the program and are engaged
<br /> as independent contractors for specified services on a fee or other individual contractual
<br /> basis. This line item would include attorney or consultant fees. Contracted janitorial,
<br /> maintenance, and repair services related to buildings and grounds should be included in
<br /> line 33 "Occupancy".
<br /> 47 Equipment Purchases: Equipment purchased as a necessary item for the operation of a
<br /> program, either by the capital expenditure funding on line 11 or by Agency resources.
<br /> Equipment is defined as tangible property having a useful life of one year or more and,
<br /> typically, an acquisition cost of$500 or more.
<br /> 5
<br /> P56
<br />
|