Budget Plan Instructions

Minnesota Department of Health

HIV Prevention Projects

BUDGET PLAN INSTRUCTIONS

Instructions for filling out the Budget Plan 2017 form and the Budget Narrative 2017 form

The phone number of the person responsible for completing the budget plan

The email address of the person responsible for completing the budget plan

1. Salaries:

For each position indicate the name, title, the full time equivalent on this project and the total amount for the budget period.

• Funds can be used for salary of staff members directly involved in the proposed project (planning, developing, delivering or supporting).

2. Fringe Benefits:

All other costs, except for compensation, for full- or part-time employees listed in “Salaries” above.

These may, but are not required to, include: employer portion of FICA and Medicare, medical and dental insurance, long-term disability insurance, life and accidental death and dismemberment insurance, workers compensation insurance, and unemployment insurance.

• State each staff person’s fringe per year.
• State total fringe amount and percent for the budget period.

3. Travel and Subsistence:

All costs related to the in-state and out-of-statetransportation of project employees for approved project activities. Client travel is reported under Other Expenses.

• Both in-stateand out of state travel (mileage & parking) should be calculated here. Mileage should be calculated at a maximum of the current IRS allowable amount.
• If applicable, in-statetravel subsistence (meals, hotel) is listed separately as sub-line item.
• Out of state travelshould be listed as a sub-line item under travel line item.

4. Supplies:

All project costs related to the purchase of items with a cost of less than $5,000 must be itemized.

Examples: condoms & lube, client incentives, office supplies, copying costs, brochures & educational material, computer, software, client incentives, etc.

• Note: All Track 1, 2, and 3 projects MUST have a budgeted line item for condoms & lube.
• If you provide incentives such as gift cards, list the value of each incentive, the number to be distributed, and the total value. The maximum value of an incentive instrument is limited to $50.00 with one instrument disbursed per individual per occurrence.
• If you are not using funds from this grant agreement to cover this expense (i.e.; condoms are paid for out of other funding sources or through the MDH condom distribution program), list the dollar amount as "in kind" in the Budget Narrative only.

Note: Do not include HIV testing kits nor laboratory processing costs if you are a community based testing site.

Do include HIV testing kits and laboratory processing costs if you are a clinic.

5. Contractual:

If you plan to hire independent contractors for specific services on a fee basis, please indicate: (1) the name(s) of the contractor(s) or consultant(s); (2) the dollar amount(s); (3) the specific expense line items; and (4) the service(s) being provided.

• Contract states, “GRANTEE shall develop documentation of subcontracts and any other documents that includes, but is not limited to: 1) description of the contracted activities; 2) budget; and, 3) signatures of appropriate staff from both the GRANTEE and the subcontractor.”

Note: Sub-contracts require prior written approval by the MDH.

6. Equipment:

All equipment with a purchase price greater than $5,000, that is tangible, and has a useful life of more than one year must be itemized.

Note: These costs must be approved by MDH prior to purchase.

7. Other Expenses:

All project cost items, not included in the previous definitions must be specified.

Examples: office phone, cell phone, internet access, postage, refreshments (e.g. food for client group sessions), advertising, translation/interpretation costs, costs associated with staff training (feesand travel).

• Costs for staff trainings out-of-state (fees, hotel, meals) go in this line item, not “Travel and Subsistence”.
• Out of state travel will require prior approval by the State’s Authorized Representative on a case by case basis during the contract period and pending availability of contract funds.
• Online costs such as website fees, banner ads, Facebook pushes, etc.

8. SUBTOTAL:

Total items 1- 7 above.

9. Administrative Costs:

MDH will accept up to the grantee’s current federally approved indirect cost rate. Grantee must submit proof of their federally approved rate. If a grantee does not have a federally approved indirect cost rate, MDH will allow up to 10% of the total grant award for indirect cost on both federal and state funded program.

• Administrative Costs percentage must match the cost allocations of the HIV Prevention projects in relationship with other programs in the agency.
• Administrative Costs are defined as costs that represent the expenses of doing business that are not easily identified with a particular grant, contract, project, function, or activitybut are necessary for the general operation of the organization and the conduct of activities it performs.

Note: Administrative expenses will not be provided to other government agencies or universities.

10. TOTAL:

Total of 8 + 9 above.

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Minnesota Department of Health

HIV Prevention Projects

BUDGET PLANNING NOTES AND TIPS:

1. Submit your budget plan on Budget Plan 2017 form and your Budget Narrative on the Budget Narrative 2017 form. Categories in the budget must correspond to the categories listed in the narrative.

Both forms can be downloaded from the online Grantee Portal.

1. If project expenses differ from your budget plan as the budget period progresses and you want to make adjustments:

• You may shift 10% or less from a line item (but not the Administrate Cost rate) without approval. Inform MDH of the change promptly via email.
• To shift more than 10% from a line item requires prior written approval from MDH.

1. When planning, take into account possible startup costs in the first budget period (if applicable) and cost of living and salary increases in the subsequent budget periods.

1. Your award letter listed the amount awarded for one year of the grant agreement time frame. Though the grant agreement is written for 4 years, only 2 years are currently budgeted for.

1. When multiple people are listed in the Salary section, it is helpful to list each person’s name so as to avoid confusion (Note: not required but helpful).
2. All Track 1, 2, and 3 programs must have funds allocated for condoms and lube under the “Supplies” line item.

1. You may submit a draft of your budget plan to MDH for feedback and discussion before the final due date.

1. The “Administrative / Indirect Cost Allocation for HIV Prevention Projects” form is only submitted with your first-year Budget Plan and is not required in the 2nd, 3rd or 4th year of the contract.

• However, if your Administrative Cost percentage is changing from last year’s budget, submit a new form along with the new Budget Plan.

1. If your project has unspent funds at the end of a budget period (e.g. due to unfilled staff positions) these funds may not be carried over into the next budget period. We will be in contact with you close to the end of each budget period to discuss balances and expected expenses.

When in doubt – DON’T HESITATE TO CONTACT US!
EXAMPLE OF A COMPLETED BUDGET

* Do not use this page for your Budget Plan.

* Use the Budget Plan 2017 form on the Grantee Portal

Grantee:Acme Prevention of Minnesota

Address:123 Main St.

Minneapolis, MN 55408

Telephone:612-555-4528

Email:

Budget Plan Period:January 1, 2017 – December 31, 2017

Salary total

Supplies Total

Contractual Total

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