CSB Programs

Agency Resources
HRC Budget Instructions

Budget Instructions

Before completing the budget, please refer to the attached sheet for a listing on costs that are unallowable. These costs may not be charged to CSB.

Complete a separate budget for each program to be funded with CSB funds.

BUDGET SUMMARY

The Budget Summary page of the budget is the compilation of all of the detail pages that follow. The first column is the budget category. The second column, Total Activity Costs, is the total of the CSB Request column and the All Other Funds column. (CSB Request + All Other Funds = Total Activity Costs).

TOTAL AGENCY BUDGET

Please complete this section by detailing your agency revenue and expenses and the time period this budget is covering. These numbers should reflect cash only, and should not include in-kind revenue or expenses.

MATCHING FUNDS SUMMARY

This is a listing of all of the additional funding sources needed to cover the budgeted program expenses. Please list each Funder separately with its actual previous grant amount for the program, and the projected amount. The total of the projected amount should be the same total of All Other Funds on the Budget Summary page.

BUDGET DETAIL

Salaries and Wages - there are three pages in the budget detail that relate to this line item. Each section should note the position titles and the total FTE for each position to be funded by CSB and to be funded for this program by another funding source.

Fringe Benefits - these are calculated on all of the salaries and wages noted above.

Consultants and Professionals - please list each consultant and the services they will provide.

Travel Expenses - please detail the number of miles and cost per mile. If there are other items in this category, please detail those also.

Space, Rent, Utility Costs - please detail each area in this category.

Consumable Supplies - please detail

Purchase & Leased Equipment - please list detail

Miscellaneous Expenses - there is a listing of some expenses that would fall into this category. If there are additional expenses, please list them separately.

BUDGET NARRATIVE

The budget narrative should include a brief explanation of the expenses associated with each line item.

If applicable, any significant changes when comparing this budget to your previous budget should be noted and addressed.

If your agency has a line item for administrative overhead, and/or allocates administrative staff to the project, please explain the methodology for calculating the administrative overhead rate and the rationale for what percentage is being charged to CSB.

For Space, Rent & Utility costs, please explain the allocations method used to determine what portion of these costs are charged to this program.

For Miscellaneous Expenses please detail what the totals include.

UNALLOWABLE COSTS

Before completing your budget, please refer to this listing on costs that are unallowable. These costs should not be charged to CSB.

Bad Debts - Any costs arising from uncollectible accounts and other claims, and related costs are unallowable.

Debt Repayment - Any costs associated with loans, line of credit balances, mortgages, etc. are unallowable.

Computer Equipment -(FEDERAL FUNDS ONLY) Computer equipment is not an allowable cost.

Contingencies - Contributions to an contingency reserve or any similar provision for unforeseen events is unallowable.

Contributions and Donations - Any contributions or donations to other agencies, institutions or organizations are unallowable.

Depreciation Expenses - This is a non-cash expenses and is unallowable.

Entertainment - Costs of amusements, social activities, and incidental costs relating thereto, such as meals, beverages, lodgings, rentals, transportation and gratuities are unallowable.

Equipment - Equipment purchase is not an allowable cost. Equipment includes items such as the purchase of computers, fax machines, copier, file cabinets, and telephones. The lease of these items is allowable.

Fines and Penalties - Costs resulting from violation or failure to comply with federal, state or local laws and regulations are unallowable.

Fundraising - Fundraising is not an allowable cost.

Furniture - Furniture is not an allowable cost. Furniture includes office furnishings such as desks, lamps, chairs, etc.

Interests and Other Financial Costs - Interest on borrowings, bond discounts, costs of financing or refinancing operations, and legal or professional fees paid in connection therewith, are unallowable.

Memberships - Memberships for individuals in any civic, business, technical or professional organization is prohibited. Agency memberships are allowable if the cost is reasonable relative to the benefit and the activity is specifically related to the program.

***Exceptions to unallowable costs may be made with prior approval of CSB. This will be done on a case by case basis.