Attachment C
Employers’ Training Resource
ACTIVITY BUDGET SUMMARY
Complete a budget page for each activity proposed (copy form as necessary)
Organization Name:Activity:
Cost Category
/ Proposed for 2009-10 / Current 2008-0901 / Staff Salaries and Fringe Benefits
02 / Participant Wages and Fringe Benefits [Includes work experience wages, workers’ compensation, FICA and Medicare expenses. Charged as direct costs]
03 / Facility Expense [Cost of renting or leasing offices, storage rooms/facilities, classrooms, etc.; use allowance or depreciation for space; building utilities (telephones, electricity, water, trash collection, janitorial, alarm/security systems, Internet, etc.) if not included in rental agreement.]
04 / Supplies & Equipment under $5000[Cost of supplies necessary for the operation of the activity – including bank service charges for checking accounts. Includes participant testing supplies and all equipment under $5,000. Lease or rental of equipment (typewriters, photocopiers, etc.) Use allowance or depreciation for equipment; repair and/or maintenance costs and maintenance agreements]
05 / Supplies & Equipment $5000 and over[Cost of equipment, software and supplies (including tax and freight charges) necessary for the operation of the program – based on cost per item. Subgrant agreements require approval from ETR prior to incurring expenses.]
Cost Category
/ Proposed for 2009-10 / Current 2008-0906 / Travel & Training Expense (Staff) -
[Costs for staff training or travel necessary for normal program operations, including mileage, lodging, etc. Costs associated with travel for participants. Participant training/tuition including incentives, scholarships and awards are charged as direct expenses. (Participant bus passes or mileage payments are reported as supportive services.)]
07 / Insurance/Bonding/Professional and Special Services – [Costs of insurance and bonding, including all liability but excluding workers’ compensation. All required non-salaried services such as accounting, legal, security, advertising, etc. Indirect costs, including fees and profits, are charged here.]
08 / Employer Reimbursements and Income – [Employer reimbursements under on-the-job training and income control for revenues produced.]
09 / Supportive Services – [Payments to assist participants while receiving services under WIA enrollment, i.e., child care reimbursement, mileage, etc. Costs must be reported as direct expenses.]
TOTAL EXPENSE
Subgrantees must submit and obtain an approved budget transfer before charging expenses to any category not listed in their contract budget. The subgrant agreement also requires approval from ETR prior to incurring equipment (including computers) expenses and supplies over $5000.
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