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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.
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