WELCOME TO MANAGING YOUR BUDGET!!!! MODERATED BY TONYA JENKINS & AYANNA CAMPBELL WILLIAMS
Mar 31, 2015
WELCOME TO MANAGING YOUR
BUDGET!!!!M O D E RAT E D BY
T O N YA J E N K I N S &
AYA N N A C A M P B E L L W I L L I A M S
SAMPLE BUDGET SUMMARYSub-grantee Name: District Attorney’s VWAP
Project Title: Victim Witness Assistance Program
Budget Category Federal Funds Local Match Total
Personnel 57,944 14,486 72,430
Travel 2,785 696 3,481
Equipment 4,800 1,200 6,000
Supplies 2,880 720 3,600
Printing 401 100 501
Other 4,408 1,102 5,510
TOTAL 73,218 18,304 91,522
PERSONNEL• Includes employees, volunteer time and over-time
• Gross Pay, FICA & Fringe benefits (e.g. Retirement)
• Amount claimed this period Gross pay x % of time = amount claimed ($1000 x 80% = 800.00)
• Volunteer time valued at $12 per hour
• Volunteer dollars recorded in “Volunteer” column carried over from Volunteer Monthly Time Record
A. (1) Personnel/Salaries
Position Title/Name of Employee Calculation Budget
Victim Advocate $30,285 x 100% VOCA $30,285
(Annual Salary $30,285)
Part-time Victim Advocate $13.00/hr x 29 hrs x 31 wk $11,687
(13.00 per/hour)
VWAP Coordinator $50,000 x 20% VOCA $10,000($50,000 Annual Salary) Volunteer Hours (In-Kind MATCH) 320 hrs x $12/hour $3,840
TOTAL: $55,812
A. (2) Personnel/Fringe Benefits
Position Title/Name of Employee Benefit Title Calculation BudgetVictim Advocate Retirement $30,285 x 14.64%
$4,434 FICA $30,285 x 7.65%
$2,317 Health Ins. 90% of 7,051
$6,346 Worker’s Comp 2.52 x $30,285 $763
SUTA .0623 x $8,000 $529
VWAP Coordinator Retirement $10,000 x 14.64% $1,464
FICA $10,000 x 7.65% $765
TOTAL $ 16,618
EQUIPMENT EXPENSES
• Item must cost $5,000 or more to be considered as equipment
• Copy of invoice for equipment must be attached to the reimbursement
• Equipment inventory list maintained• Equipment purchases must be approved
before purchasing• Cost of equipment not exclusively used for
VOCA activities must be prorated
C. Equipment
Item Purpose Calculation Budget
Tracking Data Collection $6,000 x 1 unit $6,000
Software
TOTAL $ 6,000
SUPPLIES• Description of expense“Office supplies” – listed in budget detailPostageAll “equipment” under $5,000
• Receipts for expenses must be maintained at your agency
D. Supplies
Item Calculation BudgetGeneral Office Supplies 12 months x $200 $2,400(pens, paper, printer cartridge, etc.) Postage 12 months x $100 $1,200
TOTAL $ 3,600
TRAVEL EXPENSES – EMPLOYEE TRAVEL EXPENSE STATEMENT• Must abide by State of Georgia Travel
Regulations/Local/Federal Travel Regulations
• Prior approval for out-of-state travel
• Lodging, airfare, transportation/cab fare and meals
• Mileage – show number of miles x approved rate
• Expenses must be supported with receipts
• Record Mileage log
• Training related expenses – all trainings for which you would like to be reimbursed submitted 30 days prior to paying registration
B. Travel
Purpose Location Calculation Budget
GA Family Violence Conference Macon, GA Hotel: $110.00 x 3 days $330One Person Meals: $40/day x 3 days $120
NOVA Conference Austin, TX Airfare: $401 $2,776
Two People Hotel: $147.30 x 5 days Meals: $50/day x 5 days
MileageVictim Advocate Brunswick 1000 miles x $0.51 per mile $255 Part-time Victim Advocate Judicial Circuit
TOTAL $ 3,481
PRINTING/MEDIA
• Acknowledge funding source Wording located in subgrantee manual – may depend on
whether entire publication or only portions are funded --“This project is supported by Award No. _____ awarded by the Office for Victims of Crime, office of Justice Programs and administered by the Criminal Justice Coordinating Council”
• Provide example 30 days before purchase for budget approval
• Submit copy of final brochures, etc with request for reimbursement
E. Printing
Item Calculation Budget
Brochures 100 @ 5.01 $501
TOTAL $ 501
OTHER• Rent, Local/Long distance, Cell
phone, Utility bill (time periods should be noted in description)
• Copy of contractual/consultant agreement should be submitted to CJCC and kept on file
F. (1) Other/Miscellaneous
Item Calculation Budget
Rent for project staff $300/mth x 7 months $2,100
Rent for project staff $250/mth x 5 months $1,250
Utilities for project staff $100/mth x 12 months $1,200
Cell phone $80/mth x 12 months $960
TOTAL $ 5,510
CONTRACTUAL/CONSULTANT POLICIES
• Fees cannot exceed $450/day or $56.25/hour
• Written contract Services to be performed Rate of compensation – should be reasonable according
to past billing history or market rate (submit samples to CJCC)
Length of time services will be provided
• Payment for services rendered
• Services during contract period
F. (2) Other/Consultants
a. Consultant Fees
Name Service Provided Calculation Budget
D&K Therapeutic, Inc. Counseling/Therapy $50 per session $1,000
(20 sessions)
TOTAL $ 1,000
MATCHING FUNDS - VOCA
• Same use as federal funds
• Expended/obtained during contract period
• Records of match maintainedSource AmountPeriod usedContracts should be current
MATCHING FUNDS – VOCA ONLY
20 % of Total Project Cost Cash – any allowable item or service paid for by the agency.
In-Kind – a donation of tangible expendable goods, services or work space including allowable volunteer time.
UNALLOWABLE EXPENSES
• Non-budgeted items
• Bonuses
• Entertainment (including food)
• Alcohol
• Fundraising
• Non-grant related Accounting/Bookkeeping expense
• Renovations/construction – unless making services ADA compliant (e.g. wheelchair ramp)
SUBGRANT ADJUSTMENT REQUESTS [SAR] :
WHEN SHOULD AN SAR BE SUBMITTED?
Submit a formal request when requesting revisions for the following:
Project Officials/Addresses Project Personnel Goals and Objectives Change in Program Activities Change in Signature Authorization for grant Change in E-Mail addresses for agency point of contact
SUBGRANT ADJUSTMENT REQUESTS [SAR] : WHEN SHOULD AN SAR BE SUBMITTED? (CONT.)
• All requests should be submitted 14 calendar days after the effective date of the change
• No budget adjustments may be submitted during the last 60 days of the subgrant period (per your special conditions)
• Submit SAR #1 with your Award Package Attach a corrected Detailed Budget (form on website)
SUBGRANT ADJUSTMENT REQUESTS:
SUPPORTING DOCUMENTSSupporting Documents Should be Included with your
Adjustment: Personnel Action Forms/Salary Authorization Forms Revised Detailed Budget (if requested) Effective Date of the Change Updated Designation of Grant Officials Form Updated Signature Authorization Form
Provide as much detail as possible!!
Let’s Practice….
Questions?!
THANK YOU FOR YOUR TIME!!
Please feel free to contact us with any questions:
Tonya Jenkins, Grant Specialist
404.657.1998
Ayanna Campbell Williams, Grant Specialist
404.657.2078