FISCAL GUIDELINES & GRANT TERMS
2015-16 CORRECTIONAL EDUCATION GRANT
The State Board for Community and Technical Colleges reserves the right to make changes to this
document due to, but not limited to, federal, state, or local legislation or policy changes.
CONTENTS
BUDGET & INVOICING GUIDANCE ................................................................................................................ 2
Budget Activity: Program Management ................................................................................................... 2
Salaries, Wages & Benefits.................................................................................................................... 2
Budget Activity: Student Support ............................................................................................................. 2
Salaries, Wages & Benefits.................................................................................................................... 2
Budget Activity: Faculty ............................................................................................................................ 2
Salaries, Wages & Benefits.................................................................................................................... 2
Budget Activity: General ........................................................................................................................... 3
Goods and Services ............................................................................................................................... 3
Travel..................................................................................................................................................... 3
Contracts ............................................................................................................................................... 3
Capital Outlays ...................................................................................................................................... 3
Indirect .................................................................................................................................................. 3
Budget Revisions ....................................................................................................................................... 3
Invoicing .................................................................................................................................................... 4
GRANT TERMS & INFORMATION .................................................................................................................. 5
Allowable Costs ......................................................................................................................................... 5
Unallowable Costs................................................................................................................................. 5
Equipment ................................................................................................................................................. 5
Expenditure Accounting............................................................................................................................ 5
Monitoring ................................................................................................................................................ 5
Records Retention..................................................................................................................................... 5
Fiscal Contacts........................................................................................................................................... 6
Why Are Accurate FTE and FTEF Calculations Necessary? ....................................................................... 7
What are FTE and FTEF? ........................................................................................................................... 7
APPENDIX A: HOW TO CALCULATE FTE & FTEF ............................................................................................ 7
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BUDGET & INVOICING GUIDANCE
2015-16 CORRECTIONAL EDUCATION GRANT
Budget Activity:
Program
Management
The following list identifies eligible expenses for the Program Management activity
(also known as a budget line or line item).
Salaries, Wages &
Benefits
Salaries, wages, and benefits for staff that administer the grant and provide general
oversight of the program.
In your budget narrative, please be sure to include all position titles to be funded by
the grant, percents of effort/FTE/hourly wage information, and a brief description
of duties by position as they relate to the grant. If possible, please put each
position on a new line of text.
Examples:
• Corrections Director, .8 FTE, program oversight, supervision of faculty, grant
administration
• Office Assistant, 20 hours/week @ $12/hr, administrative assistance to
director
Budget Activity:
Student Support
The following list identifies eligible expenses for the Student Support activity (also
known as a budget line or line item).
Salaries, Wages &
Benefits
Salaries, wages, and benefits for staff that support students.
In your budget narrative, please be sure to include all position titles to be funded by
the grant, percents of effort/FTE/hourly wage information, and a brief description
of duties by position as they relate to the grant. If possible, please put each
position on a new line of text.
Examples:
• Program Coordinator, .100%, assists students with registration, administers
assessment tests
• GED Examiner, .5 FTE, administers GED tests
Budget Activity:
Faculty
The following list identifies eligible expenses for the Faculty activity (also known as
a budget line or line item).
Salaries, Wages &
Benefits
Salaries, wages, and benefits for faculty.
In your budget narrative, please be sure to include all position titles to be funded by
the grant, percents of effort/FTEF/hourly wage information, and the type of training
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by position as they relate to the grant. If possible, please put each position on a
new line of text.
Examples:
• ABE Instructors, 6.45 FTEF
• Stress and Anger Management, .7 FTEF
• Drywall Instructor, .8 FTEF
• IT Core Instructor, 1 FTEF
Budget Activity:
General
The following list identifies eligible expenses for the General activity (also known as
a budget line or line item). Expenses are broken out by category (also known as a
budget column) as follows.
Goods and
Services
Items with an individual acquisition cost of $5,000 or less or a useful life of less than
one year or services of a routine nature necessary to carry out grant activities.
Examples: textbooks, instructional materials and tools, copying, postage, fax,
telephone, printing
Travel
Travel costs associated with instructional or grant activities. All travel and
reimbursement rates must conform to the regulations set by the state of
Washington’s Office of Financial Management (OFM):
http://www.ofm.wa.gov/policy/10.90.htm
Examples: travel to related meetings, travel to trainings and professional
development, faculty and staff travel from campus to/from correctional
education site
Contracts
Professional or technical services provided by a consultant (contractor) to
accomplish a specific study, project, task, or other work statement. Please note
that the rules that apply to the grantee (the college) under this grant must also be
applied to the contractor.
Capital Outlays
Capital outlays is defined as property or equipment with a useful life in excess of
one (1) year and a per unit acquisition cost of $5,000 or more.
Indirect
Grant recipients may claim up to 11.74% of non-state funds in the grant for
indirect. SBCTC calculates the maximum indirect amounts and provides them to
grant recipients in the grant resources section of the Online Budget and Invoicing
System (OBIS – http://apps.sbctc.edu/obis).
See note on invoicing for indirect below.
Budget Revisions
SBCTC approval of a revised budget is required if there is more than a 10% variation
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in expenditure levels by main budget categories. The allowable variance of 10% per
budget cell does not apply to budgeted amounts in the Administrative activity.
Budget revisions must be submitted to SBCTC via the Online Budget & Invoicing
System (OBIS – http://apps.sbctc.edu/obis) no later than June 15, 2016.
Please see guidance on how to format budget narrative explanations:
http://www.sbctc.edu/college/_e-grantbudget-fiscalinfo.aspx
Invoicing
Funds for this grant must be claimed on a reimbursement basis. No payments in
advance of or in anticipation of goods or services provided under this grant shall be
requested or paid. All costs must be reported for the period incurred.
Reimbursement requests must be submitted at least quarterly, but not more than
monthly using the Online Budget and Invoicing System (OBIS –
http://apps.sbctc.edu/obis2). All costs must be submitted for reimbursement in
accordance with the schedule shown below.
For expenses incurred:
July 2015 – September 2015
October 2015 – December 2015
January 2016 – March 2016
April 2016 – June 2016
Invoice no later than:
October 31, 2015
January 31, 2016
April 30, 2016
July 14, 2016
Invoicing for Indirect Funds
Indirect funds can only be applied to the non-state funds that make up a portion
of Correctional Education grants. As invoices are charged to state funds first,
grant recipients may not claim indirect funds for any unspent funding. To
determine the maximum amount of indirect that may be claimed, use the
following formula:
(unbilled grant total) – (unbilled grant total ÷ 1.1174) = unbillable indirect
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GRANT TERMS & INFORMATION
2015-16 CORRECTIONAL EDUCATION GRANT
Allowable Costs
All expenditures submitted for reimbursement under this grant must be necessary
and reasonable for the approved grant project.
Applicable Washington State Regulations
The State Administrative and Accounting Manual (SAAM) must be followed:
http://www.ofm.wa.gov/policy/default.asp
Unallowable Costs
The following costs are explicitly disallowed:
•
•
Furnishings for the education program
Offender wages
Equipment
The College must maintain a current inventory of all correctional education
equipment. For each inventoried item, ownership must be listed. Any equipment
purchased before July 1, 2003 belongs to Department of Corrections (DOC). Any
equipment purchased on or after July 1, 2003 belongs to the college. DOC will
ensure that equipment purchased with correctional education grant funds will be
used for correctional education and not for other institutional needs. Education
equipment may not be used by non-education staff or removed from the
education areas unless pre-authorized by the Superintendent, DOC Education
Services Unit, and SBCTC.
Expenditure
Accounting
These funds must be kept in an account separate from all other funding sources.
These funds must be accounted for in fund 145 with program code 07(x). SBCTC
reimbursement must be coded to sub-object S.
The educational institution shall maintain all financial records according to
generally accepted accounting procedures (GAAP) and have internal financial
control systems in place to ensure that expenditures against the grant are
reasonable and appropriate and that accounting records sufficiently and properly
reflect all costs expended in performance of the grant.
Monitoring
SBCTC and/or the Department of Corrections (DOC) may schedule monitoring
visits during and after the grant period to evaluate the progress and performance
of the program and provide technical assistance. The purpose of monitoring is to
ensure regulatory and contractual compliance on the part of grant recipients.
Records
Retention
Financial management systems shall reflect accurate, current, and complete
disclosure of all cost expenses for grant activities. Grant recipients must maintain
books and records, supported by source documentation, that sufficiently and
properly reflect the source of funds and all costs expended for program purposes.
These records and financial statements are subject to inspection, review,
reproduction, and/or audit by SBCTC or its designee for at least six years after the
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dispersal of funds, the termination or expiration of the contract, or the resolution of
litigation or audits related to the program, whichever is latest.
Additional information on records retention may be found on the web:
http://www.sbctc.ctc.edu/docs/general_retention_schedule.pdf
Fiscal Contacts
Michele Rockwell / 360-704-4343 / mrockwell@sbctc.edu
Susan Wanager / 360-704-4344 / swanager@sbctc.edu
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APPENDIX A: HOW TO CALCULATE FTE & FTEF
Why Are Accurate FTE and FTEF Calculations Necessary?
Grant expenses must be “necessary and reasonable.” You must provide some type of salary breakdown
for us to determine that a budgeted cost is reasonable.
What are FTE and FTEF?
FTE is full-time equivalent staff. The plural is “FTEs” (with a lower case “s”).
FTEF is full-time equivalent faculty.
Note: FTES = full-time equivalent student.
How Do I Calculate Percentages of FTE and FTEF?
(total amount of funds budgeted for the staff time per position type) ÷ (annual full-time salary per
position) = total FTE per position to be funded from the grant
Example of Calculating FTE (staff):
$10,000 budgeted for a total of 3 part-time office assistants ÷ $25,000 annual full-time salary for
an office assistant at your organization = a total of .4 FTE office assistant paid from this grant
$10,000 ÷ $25,000 = .4
Example of Calculating FTEF (faculty):
$200,000 budgeted for multiple part-time and full time faculty ÷ $60,000 annual full-time salary
for faculty at your organization = 3.33 FTEF paid from this grant
$200,000 ÷ $60,000 = 3.33
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More Examples & Explanations
Acceptable Budget Narrative:
Budget amount: $10,000
Narrative description: .4 FTE part-time office assistants to provide WABERS+ data entry
SBCTC can determine that this is a reasonable cost for the positions and work done.
$10,000 ÷ .4 FTE = $25,000 annual salary. This is very reasonable for an office assistant providing data
entry.
Unacceptable Budget Narrative:
Budget amount: $10,000
Narrative description: Part-time staff to provide WABERS+ data entry
Without knowing how many staff, what kind of staff, and the total percent of full-time equivalent staff
(FTE) that will make up the $10,000 worth of work, SBCTC cannot determine if the cost is reasonable or
not.
Budget Narrative Using Hourly Wage Information:
While we prefer FTE/FTEF amounts, it’s also acceptable to provide an approximate number of hours and
an approximate hourly pay rate in budget narratives.
Budget amount: $10,000
Narrative description: Office assistants to provide WABERS+ data entry, approx. 800 hrs at
$12/hr
SBCTC can determine that dollar amount is reasonable.
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