APPENDIX:  BUDGETED PROJECT EXPENSES
Direct Project Expenses
These are expenses directly related to serving the client and do not include indirect or administrative costs.

Generally, each direct budgeted expense needs to identify:

  • How the expense directly relates to the child.
  • How the estimate was derived. e.g., staff FTE at what rate, sq. footage, etc.
Client Support Living Expenses

 

 Expenses for food, laundry, etc. that arise as a result of the youth living temporarily in your facility.  Provide a detailed list of items that are included.
Consumable Supplies Expenses for office supplies used in providing services to youth and their families.  General office expenses should be included in indirect expenses.
Direct Service Provider Salaries

 

 List and total the number of clinical staff who will be providing direct services to the youth and their families.  Provide job titles, salaries, and percentage of time; do not include names of staff.  For example:  Caseworker 1 (1.0 FTE) @ $40,000 = $40,000 or Caseworker 2 (.50 FTE) @ $40,000 = $20,000.

  • Delineate the total number of full-time employees and part-time employees.
  • Include whether or not direct clinical staff received pay increases during the last year and for what reasons (merit, cost of living adjustment, etc.).
Employee Benefits of Direct Service Providers and Supervisors Expenses for fringe benefits for direct service providers and supervisor staff such as FICA, Unemployment Insurance, Workmen’s Compensation, Health Insurance, and Retirement plans.
Immediate Supervisors’ Salaries Salaries of immediate supervisors.  Follow the guidelines for clinical staff salaries.
Mileage for Staff

 

 Mileage expenses for employees driving to and from the client’s home or to any meetings that involve the client’s care.  Include your reimbursement rate per mile.  NOTE:  The cost of transporting clients cannot be included.
Non-consumable Supplies

 

 Includes furniture and technology.  Provide a detailed list of items that you are including.
Phone/Cell Phones/Internet

 

 Include phone lines, cell phones, and internet expenses.  The percentage of cost should be based on the percentage of usage for this program for these devices.
Printing, Mailing, and Postage

 

 Printing, mailing, and postage expenses incurred in providing services to youth and their families.
Professional Liability Insurance Professional liability for direct clinical staff and immediate supervisors.
Rent/Occupancy

 

 Office space expenses based on the percentage of total square footage.  Office space can include space where clients are served or where staff have desks for completing office work should clients be served outside of the office building.
Staff Training

 

 Include all training, travel, and licensing expenses for direct clinical staff.  If you include training costs, then you may not bill for training time since the listed training costs would be calculated in the overall rate.
Utilities

 

 List all utilities and their costs based on the same percentage of office space utilized.  Utilities include electric, gas, water and sewer, and trash.

 

 

Indirect or Overhead Project Expenses
These are expenses related to the administrative and/or overhead related to the CSF-funded program.

Note:  Overhead exceeding 15 percent will need to be justified in your application.
Accreditation Expenses

 

 Reimbursement for expenses related to agency accreditation costs may be requested.  Indicate what accreditation organization is affiliated with your organization, total amount of accreditation expenses, what percentage your agency is requesting, and how often accreditation occurs.
Accounting and Billing Staff Salaries List and total the number of indirect staff who will be providing accounting and billing services to this program.  Please detail the expenses, for example:  If your CEO allots .05 percent time to the CSF program, your explanation will indicate .05 FTE at their listed salary. Provide information on how the positions support the program.
Audit Reimbursement for expenses related to agency audit costs may be requested.  Indicate the total amount of audit expenses and what percentage your agency is requesting.
Audited Cost Analysis Reimbursement for expenses related to agency audited cost analysis expenses may be requested.  Indicate the total amount of audited cost analysis expenses and what percentage your agency is requesting.
Building and D&O Insurance Total expenses for building, Director and Officers, and professional insurances at what percentage expensed to the program.