Budget Instructions

Budget Instructions

Nutrition Service Program

Budget Instructions

Applicants are required to complete the budget form for Nutrition Services provided on the AAA 1-B website at Business With Us/Contracts/RFP FY2014 - FY2016. The budget form is inclusive of both the Congregate and Home Delivered Meal programs (DO NOT submit separate budgets). The estimated amount of Federal/State funding is available by service region for the Congregate and Home Delivered Meal services and will be provided at the applicant workshop. Funding is allocated by formula. Requests for Federal/State funding greater than the amount allocated to the applicant’s service area will not be considered.

Budgeted expenditure information provided in the applications must include all expenditures that will be made with the Federal/State award, NSIP funding, program income, and required local match revenues. Expenditures that will be made with additional resources should not be included except where indicated on the budget form.

Pursuant to OMB Circular A-122 Attachment B 12. (a) and (b), Federal/State funding may not be used to reimburse grantees for the value of donated space and volunteer labor. The value of donated space and time may be included in the line items to the extent that they equal the required match amount. List donated values, exceeding the required match amounts, in the Additional Resources column.

  1. INSTRUCTIONS
  1. If the applicant recreates the budget for any reason in any other document type all formatting and calculations, including rounded figures, must exactly replicate the AAA 1-B document. Budgets submitted on forms that do not replicate formatting and calculations will not be accepted.
  1. Unit-rates are subject to negotiation prior to finalization of the contract.
  1. It is highly recommended that ALL additional resources that will be used to support the program be included in the budget where indicated. Not providing additional resources may put the applicant at a competitive disadvantage when unit rates are negotiated.
  1. Program costs shall be accurately allocated between the respective meal services. Only costs related to the service shall be charged to that service.
  1. At year-end, each program must be able to calculate the component cost of each meal provided according to the line item categories on the budget.
  1. The budget has four pages: 1) the Budget Summary, 2) the Budget Detail page, 3) the Congregate Expenditure Page, and 4) the Home Delivered Meals Expenditure Page.
  1. The budget must include expenditures for one fiscal year. Budgets will be requested in subsequent fiscal years on an as needed basis. The AAA 1-B will inform the contractor if and when an updated budget will be required.
  1. BUDGET SUMMARY PAGE
  1. General Information:
  1. Enter the full legal name of the applicant organization.
  2. Grant Funding – Using the funding amounts provided at the applicant workshop, enter the amount of funding available for each service and the NSIP rate.
  3. Match amounts will automatically calculate based on the required ratio. (See AAA 1-B Local Match Requirements Policy page I. B-23).
  4. Units and unit-rate will automatically calculate after the Budget Detail (page 2) has been completed.
  5. Enter the number of unduplicated participants projected for each service.
  1. Year One Budget Expenditures:

All expenses in this section are to be entered onto the detailpages and will automatically populate onto these sections:

1.Congregate and Home Delivered Meals Program Detail Page

2.Congregate Expenditure Detail Page

3.Home Delivered Meals Detail Page

III.BUDGET SUPPORT DETAIL

  1. Contractors must minimally serve the budgeted number of each TYPE of meal (i.e. Hot, Cold, Breakfast, Frozen) for each service. Requests for approval to adjust number of meals by type and/or add or delete type of meals to be served must be made in writing to the attention of the nutrition services program and fiscal managers.

1.Line Item #1 - Raw Food

Enter only the costs associated with raw food prepared in production facilities that are operated by the applicant. If all meal preparation is sub-contracted, skip this section. Information

regarding meals that are purchased by the applicant from outside

the provider facility (catered meals, emergency meals, shelf stable,

etc.) will be entered later on line #2. Do not enter Nutrition

Supplements until line #3. Donot enter emergency or shelf stable

meals or meals purchased from an NSIP-only provider until line #2.

2.Line Item #2– Purchased Meals

This category should be used for all meals not prepared in the

applicant’s facility including: NSIP-only provider meals and sub-

contracted meal production.

Enter the name of the entity that will prepare meals and the type of

meals that will be purchased (Hot, Cold, Emergency/Shelf Stable)

for each service.

Enter the number of meals and unit rate that will be paid for the

meals.

3.Line Item # 3 – Nutrition Supplement

Do not add any additional costs to this line for delivery, handling,

packaging, or NAPIS tracking. All additional costs for serving a

Nutrition Supplement should be contained in the appropriate line

items on the subsequent detail pages.

Enter the type of supplement (Ensure, Glucerna, Ensure Plus, etc.)

and the number of cases that will be ordered. Enter the cost per

case. Enter the number of units that will be served for each service

and each type.

B. The total units and cost for all three categories are automatically totaled for each service and will fill in appropriate information on the Budget Summary page.

C. Return to the Budget Summary page to ensure that all information carried forward including:

1. units, unit-rate, line-item information and the budget summary

information; and

2. the “Federal/State Grant” amount under III. Budget Summary

matches the “Grant Total” in Section I. General Information.

D. Congregate Expenditure Detail:

  1. Line items #4 and #5– Direct Labor Salary and Direct Labor Fringe – Only those salaries and fringe benefits for employees whose job responsibilities directly support meal procurement and delivery should be included in this line item.

Using the organizational chart that is provided with the application, enter the salaries and fringe that will be allocated to each service for applicant employees and volunteers listed. The fair market value of volunteer wages and fringe should only be included in this line item to the extent that those amounts are not greater than the required match. Use the OMB A-122 Cost Principles for non-profit organizations as a guide to calculating volunteer salaries. DO NOT include contract employees/service provider salaries in this line item. Enter contractor payments in line item #13.

Fringe amounts may include applicant’s expenditures for FICA, health insurance, retirement, unemployment and worker’s compensation to the extent that the salaries are allocated above. The fringe line item will be reviewed for its reasonableness in relation to the salary amounts provided.

Volunteer labor and/or salaries paid from other sources (i.e. local millage dollars) are to be entered under additional resources.

If volunteer labor is used as required match attach a description, including position title and number of hours expected for all volunteers in the budget. Contractors are required to track volunteer hours provided for purposes of match verification.

  1. Line Item #6 – Direct Kitchen Expenses

Only expenses directly supporting meal procurement and delivery should be included in this line item. Examples of direct kitchen expenses include supplies (i.e. paper plates, plastic ware) and other non-consumable items with a value of $5,000 or less. Items such as janitorial supplies and educational materials should be budgeted in the “Other” line item.

  1. Line Item #7 – Transportation

Enter costs associated with regular vehicle maintenance and fuel for meal delivery only. Costs may include mileage reimbursement paid to delivery drivers, direct fuel costs for delivery vehicles, and routine vehicle maintenance for delivery vehicles. If vehicles are used for activities other than the specified meals program, only apply allocated costs for the service.

  1. Line Item #8 – Other

Include costs not included in other line items. Costs may include:

a.Staff travel for the purpose of conducting service activities other than delivering meals

b.Communications including telephone, internet, postage, copying, printing, etc.

c.Insurance costs

d.Lease agreements

If this line item exceeds 10% of the Total Program Budget for either service, attach a detailed description of each cost.

Note: The budget form will automatically indicate when the line item is equal to or greater than 10% by changing the line item from “8. Other” to “8. Other (submit justification)”.

  1. Line items #9 and #10 – Indirect Labor Salary and Indirect Labor Fringe – Only those salaries and fringe benefits for employees whose job responsibilities do NOT directly support meal procurement and delivery should be included in this section.
  1. Line Item #11– Facilities (Rent/Utilities)

Include all rent and utility costs associated with the program. If space is donated, only include the value to the extent that it does not exceed the amount for required match. All other donated space should be listed under Additional Resources.

If donated space is to be used for required match, attach documentation that includes verification of square footage and fair market value per square foot.

  1. Line Item #12 – Equipment

a.Equipment is any single non-consumable item with a unit value of $5,000 or greater.

b.The cost of each unit or piece of equipment is to include the necessary accessories, installation costs and taxes.

c.Contractors must purchase equipment in the fiscal year that it was budgeted. Failure to do so may result in an adjustment to the contract budget.

d.When Federal/State funding is used to purchase equipment for a program, the contractor must maintain records that include the following information regarding the equipment:

(1)equipment description;

(2)manufacturers serial or model number;

(3)funding source of the equipment;

(4)unit acquisition cost and date of acquisition; and

(5)disposal information.

e.If the equipment is used for non-Federal/State programs, the contractor will charge the user a fee no less than what a private company would charge for equivalent services.

f.User charges must be treated as program income.

g.See Annual Inventory Report #0015 for further instructions.

  1. Line Item #13 – Consultants

Enter any contract employee or consultant expenditures. This line item should include costs for legal services, accounting services, and IT services.

If this line item exceeds 10% of the “Total Program Budget” attach a detailed description outlining the work to be performed and all associated fees, such as travel.

Note: The budget form will automatically indicate when the line item is equal to or greater than 10% by changing the line item from “13. Consultants” to “13Consultants (submit justification)”.

  1. Repeat the above 9 steps for the Home Delivered Meals Expenditure Detail page.

D. Budget Summary

  1. Enter the expected program income for the entire program. See AAA 1-B Program Income/Voluntary Cost Share Policy (page I. C-18) for assistance. For applicants with current contracts, the program income information will be reviewed against year-end and monthly reports for accuracy.
  1. The Federal/State share will automatically calculate after the Budget Detail(page 2) has been completed. At that time, verify that this line is equal to the “Grant Total” in Section I. General Information. If the amounts do not equal, the budget will not be accepted.

E. Sign and date the budget attesting to the certification.

F. Complete the Budget Justification Form for Nutrition Services by providing

a brief explanation of all costs listed in the budget by line item. Form is

available on the AAA 1-B website at Attach documentation attesting to the source and amount of in-kind match that will be received for the program.

  1. NUTRITION SERVICE DELIVERY CHARTS: 1–6

These charts are available on the AAA 1-B website at

  1. CHART 1 –FOOD SPECIFICATIONS: submit chart with application

Complete the chart with attachments as indicated. This information will be used to evaluate and compare ingredients, quality, and portion size that comprise the food cost in budgets and one week sample menu submitted (see Chart 2) with the application. Indicate N/A for food products that are not used and wherever possible indicate substitute products. List sample frozen meal utilized by brand commercially purchased (list brand name(s) or prepared from scratch cooking.

  1. CHART 2 –MENU SPECFICATIONS: submit chart with application

Complete the information as indicated. This information will be used to evaluate thenutrient analysis of the applicants sample menu,and two standardized recipes.

  1. CHART 3 –OPERATIONALRESOURCES: submit chart withapplication

Complete the information as indicated.

  1. Nutrition Education questions: 1–4

This section requests the person or staff position responsible for coordinating the agency nutrition education requirement and resources withtopics outlined on p. 2 of 2. , Chart 3 for the proposed nutrition education plan for the 1st fiscal year.

  1. Home Delivered Meal Participant Assessment questions: 5–8

This section describes the agencies assessment process for home delivered meals, other aging services your program provides currently and requests a sample of the agency intake form, assessment form and reassessment process as an attachment.

  1. Food Delivery & TemperatureControl: questions:9–11

This section requests the type of the equipment to be used for delivering/holding meals and the food safetymonitoring policy for congregate and home delivered meals. Also requested are the numbersof HDM routes planned for 2014-2016, with paid and volunteer routes specified; and the number of HDM Volunteer FTE's for home delivered meal delivery.

  1. CHART 4 –CONGREGATE SITE OPERATIONS:

Submit Site Agreements with pre contract documents.

Complete one copy of CHART 4 with the Applicant Name and Program Income section only and submit with the application.

1. A list of all Congregate and Adult Day Health Service dining site

categorized by geographic service area- available for bidders at

theApplicants Workshop for the six county region; Livingston,

Macomb, Monroe, St. Clair, Washtenaw, and Oakland: Farmington,

Farmington Hills; Oakland North Central; Oakland North East;

Oakland North/North West; Oakland South Central; Oakland South

East; and Waterford.

2. Submit completed Chart 4 with pre contract documents.

a. The OSA list for Congregate and Adult Day Health Service

dining sites categorized by geographic service areawith

specific site description i.e. Service days per week; will be

distributed with award letters.

b. Complete SITE DESCRIPTION section, Site Name and

Address information on top portion of chart p. 1 and

complete/update p. 2 for all approved sites.

c. List corrections or permanent changes to the OSA Congregate

site report

d. If there are no changes for a site i.e. Site Contact email write

same.

e. Update Chart 4 as changes for site information occur

throughout the 3 year contract cycle. Send changes to the

attention of the AAA1-B Program Manager, Nutrition

Services with the date filled in; submit one Chart 4 per site

update.

Note: For new site establishment, permanent or temporary

closures, and relocations see the congregate

standards section of this manual. The Nutrition Site

Establishment/Relocation/ClosureRequest form is

located at and requires AAA1-B

board and OSA approval.

  1. CHART 5 –CENTRAL/SITE KITCHEN

Complete the information as indicated for type of kitchen, average number of meals prepared and served weekly for each licensed central/satellite kitchen.

1. Complete section(s) for NUTRITION SITE PRODUCTION:

CATERED MEALS (if catered submit Chart 6 and AAA1-B

subcontractor form); and FOOD SERVICE LICENSE sections;

submitchart withapplication.

a. Current contractorssubmit copy of current Food Service

License and last Health Inspection Report.

b. New Applicantssubmit copy of current Food Service License

and last Health Inspection Report for current licensed kitchen

operation.

  1. CHART 6 –CATERER FOOD SERVICE: Supplement to KitchenChart 5

Complete the information as indicated for Type of Operation, central/ satellite kitchen.

1. Complete sections forAVERAGE MEALS SERVED PER WEEK;

ANNUAL AVERAGE COST and FOOD SERVICE LICENSE.

2. Submit chart with application.

  1. NUTRITION CONTRACT SUPPLEMENT– ELDERCARE FUNDING FOR HOLIDAY MEALS ON WHEELS-Submit HMOW Plan with pre contract documents.
  1. Fill in Provider Name, Contact Person, Phone and Fiscal Year. Submit this sheet and mark it “NA” if the agency does not request Eldercare funding.
  1. Indicate services for:
  1. The geographic area to be served.
  1. The food preparation sources that will prepare meals on the day of the holiday, delivered hot and ready to eat (describe equipment to retain heat - i.e. coolers).
  2. The assessment process to determine the participant’s need for holiday meals (briefly explain).
  1. If/how volunteers will be used (briefly explain).
  1. The meals you plan to serve on three holidays:
  1. Thanksgiving is required.
  2. Christmas or Chanukah is required. Please fill in your choice.
  3. A third holiday is required. Please fill in your choice of those listed on page I. D-73.
  4. Fill in the number of meals for which you are requesting Eldercare funding and the menu to be served for each holiday.
  5. If additional meals/holiday is requested complete form in space provided.
Top View