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39 Equipment Purchases: Equipment purchased as a necessary item for the operation of a <br />program. Equipment purchased becomes the property of the funder if the program <br />terminates within two years of the purchase. Equipment is defined as tangible property <br />having a useful life of one year or more and an acquisition cost of $300 or more (see <br />specific funder requirements). <br />40 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 />41 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 />42 Food & Nutrition: Nourishing snacks provided to clients during program operation. <br />43 Administrative Costs: The costs associated with the administration of the program but not <br />directly associated with client service. Administrative salaries should be included in this <br />line item. Administrative costs should not duplicate any other costs. The calculation of <br />this cost should be detailed in the budget narrative. Administrative costs are limited in <br />dollar amount or percentage of total budget by some funders. Check individual funder <br />specifications for limitations. <br />44 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 />45 Specific Assistance to Individuals: Expenses for specific materials, appliances, rental and <br />utility subsidies, and any other assistance rendered to clients. <br />46 Other/Miscellaneous: Specific program related costs not reportable on any other line item <br />(i.e., background checks, volunteer testing, etc.). <br />47 Other/Contract: Costs for contractual services not reportable on any other line item. <br />48 TOTAL: Add lines 21 through 47 for total program expenditures. <br />49 REVENUES OVER/(UNDER) EXPENDITURES: Line 20 minus line 48. <br />DEFINITIONS OR KEY TERMS USED <br />1. Activities: Describes the tasks that will be accomplished in the program to achieve the <br />results stated in the outcomes. Activities utilize action words such as complete, establish, <br />create, provide, operate, and develop. The activities should reflect the services described <br />in the Program Description. <br />2. Attachments: Documentation generated outside your organization (e.g. audit, <br />collaborative letters, and support letters). <br />3. Best Practice: Programs (or Program Components) that have been proven by high <br />quality research test to be effective in reducing known risk factors and enhancing <br />protective factors to ensure successful achievement of goals. Replicated with integrity <br />will provide same results in community. (see also Focus Areas for further definition) <br />4. Client: An individual receiving direct face-to-face services from a program. <br />15 <br />126 <br />