Part IV - Budget Narrative Instructions for Jobs First Employment Services (JFES)
SFY16 Contract
These instructions correlate to the State of Connecticut Office of Policy and Management Cost
Standards effective 2007.
Allowable costs associated with each of the budget categories shall only reflect the cost necessary to
satisfy the requirements of the Jobs First Employment Services contract. These costs must be
adequately supported by invoices or other forms of documentation evidencing a disbursement and
substantiating that a cost was incurred by the Contractor during the period of the State award.
Supporting documentation must demonstrate that the cost was incurred as a direct cost. The absence
of adequate supporting documentation may render a cost unallowable.
Utilization of the DOL electronic Part IV - Budget document is required. Contractor shall submit the
complete Part IV - Budget electronically for approval with contract submission. Formulas are not to be
changed unless approved by DOL. Any formulas changed without approval will not be accepted.
A. Administration Costs
An approved Indirect Cost Rate (ICR) shall be the basis of allocating General Administration costs to the
JFES program. In the instance where significant and measureable administrative activities are being
performed exclusively for the JFES program, Direct Administration costs are allowable and can be
budgeted with DOL approval. These costs are apart from General Administrative costs and are not
duplicated in the indirect cost pool. i.e. costs are either direct or indirect and cannot be both. An
example would be a staff accountant that is dedicated 100% to JFES accounting functions and should
more properly be accounted for as a direct cost to the JFES program.
The JFES State award shall only be spent on JFES program costs.
1. Salaries
 Enter position title, first and last name
 Estimated weekly salary
 Percent of time funded in the JFES contract and total costs
 Provide narrative statement that describes the relevance of the position(s) identified in
the Direct Program Budget Detail using the “WDB JFES Position Narrative” worksheet
2. Fringe benefits/Payroll
 FICA/Social Security is fixed at 6.2% with a maximum salary base of $118,500 per
employee
 FICA/Medicare is fixed at 1.45%
 Unemployment Insurance has a maximum base salary of $15,000 per employee
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3. Premises*
 Enter the actual cost of any rented or leased facility for each location including central
office locations
 Enter the utility expenses for each location (e.g. electric, heat, water, etc)
4. Equipment*
Equipment is defined as tangible, non-expendable, personal property having an anticipated life
of one year or more with a unit acquisition cost of $1,000 or greater.
 Specify why the equipment is needed and the rationale for using JFES funds
 List of all proposed equipment and the amount per unit.
 The cost for each item should include taxes, delivery and other related charges except
the leasing or rental of equipment
NOTE: Any equipment purchased must be identified in the Final Close-out Report
5. Communications*
 Enter wire line telephone expenses
 Enter internet expenses
 For “Other” – specify and justify why it is needed. Rationale for using JFES funds
6. Information Technology*
 Enter hardware expenses
 Specify why the hardware is needed and rational for using JFES funds
 Enter software expenses
 Specify why the software is needed and the rationale for using JFES funds
 Enter maintenance expenses
7. Travel
 Enter the expenses for mileage reimbursement
 Reimbursement rate shall not exceed the state’s reimbursement rate (current rate is
57.5 cents per mile. DOL will notify WDB of any change in rate)
8. Insurance and Bonding
 Describe liability and property
9. Contractual Services*
 Enter the type of service to be performed (e.g. accounting, legal, independent audit,
etc.)
 Enter the fee/rate of payment intended. List the number of days of services and other
related costs
 Identify specific contractor/subcontractor entities
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10. Other Direct Costs*
 Enter each membership/organizational dues and subscription(s) along with name of
member/subscriber and rationale for using JFES funding
 Enter advertising expenses (legal notices, JFES employment opportunity advertisement)
and provide rationale for using JFES funding
NOTE: Costs of memorabilia, models, gifts or costs of advertising solely to promote
the Contractor is not an allowable Program cost
 Provide the staff training sessions
 Enter expenses for supplies
 Enter expenses for postage
 Enter expenses for printing costs
 Enter meeting expenses and provide rationale for using JFES funding
NOTE: Meeting refreshments are not allowed
11. Indirect Administrative Costs (for use of Indirect Cost Rates (ICR))
 Copy of current approved Indirect Cost Agreement and Indirect Cost Rate Proposal must
be on file with the DOL Contract Unit. A deminimus rate of 10% in lieu of a federally
approved ICR or ICR negotiated with DOL will be temporarily accepted until ICR is final.
 Provide narrative statement that describes the relevance of the position(s) charged to
the Direct Program Budget Detail using the “WDB JFES Position Narrative” worksheet.
*Include the cost allocation methodology used in the cost allocation plan on file in the DOL Contract
Unit
B. Direct Program Costs
Direct costs are for those activities or services that benefit specific programs. These costs are easily
traced to the programs and are charged on an item-by-item basis.
The JFES State award shall only be spent on JFES program costs.
1. Participant Contractual and Direct Services
 List each Contractor and direct service provided, and/or
 List each Contractor and support services provided
(Shall correspond to Integrated Service Delivery Plan, List of Providers)
2. Salaries
 Enter position title, first and last name
 Estimated weekly salary
 Percent of time funded in the JFES contract and total costs
 Provide a JFES position description using “WDB JFES Position Narrative”
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3.
Fringe benefits/Payroll
 FICA/Social Security is fixed at 6.2% with a maximum salary base of $118,500 per
employee
 FICA/Medicare is fixed at 1.45%
 Unemployment Insurance has a maximum base salary of $15,000 per employee
4. Premises*
 Enter the actual cost of any rented or leased facility for each location including central
office locations
 Enter the utility expenses for each location (e.g. electric, heat, water, etc)
5. Equipment*
Equipment is defined as tangible, non-expendable, personal property having an anticipated life
of one year or more with a unit acquisition cost of $1,000 or greater.
 Specify why the equipment is needed and the rationale for using JFES funds
 List of all proposed equipment and the amount per unit.
 The cost for each item should include taxes, delivery and other related charges except
the leasing or rental of equipment
NOTE: Any equipment purchased must be identified in the Final Close-out Report
6. Communications*
 Enter wire line telephone expenses
 Enter internet expenses
 For “Other” – specify and justify why it is needed. Rationale for using JFES funds
7. Information Technology*
 Enter hardware expenses
 Specify why the hardware is needed and rational for using JFES funds
 Enter software expenses
 Specify why the software is needed and the rationale for using JFES funds
 Enter maintenance expenses
NOTE: Any hardware purchased must be identified in the Final Close-out Report
8. Travel
 MILEAGE:
o Enter the expenses for mileage
o Reimbursement rate shall not exceed the state’s reimbursement rate (current
rate is 57.5 cents per mile. DOL will notify WDB of any change in rate)
 CONFERENCES:
o Enter expenses for each conference, workshop or seminar using “Travel Cost &
Justification” worksheet and provide the rationale for using JFES funds and
benefit to the JFES program and customers
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Enter titles of staff attending conferences, workshops and/or seminars
Conferences, workshops or seminars listed on the “Travel Cost & Justification”
worksheet must be appropriate and necessary and minimize costs to the JFES
state appropriation.
o On “Program Detail”, list each conference separately.
NOTE: Any conference, workshop or seminar not specified on the form will require
prior DOL approval
o
o
9. Insurance and Bonding
 Describe liability and property
10. Contractual Services*
 Enter the type of service to be performed (e.g. accounting, legal, independent audit,
etc.)
 Enter the fee/rate of payment intended. List the number of days of services and other
related costs
 Identify specific contractor/subcontractor entities
11. Other Direct Costs*
 Enter each membership/organizational dues and subscription(s) along with name of
member/subscriber and rationale for using JFES funding
 Enter advertising expenses (legal notices, JFES employment opportunity advertisement)
and provide rationale for using JFES funding.
NOTE: Costs of memorabilia, models, gifts or costs of advertising solely to promote
the Contractor is not an allowable Program cost.
 Provide the staff training sessions
 Enter expenses for supplies
 Enter expenses for postage
 Enter expenses for printing costs
 Enter meeting expenses and provide rationale for using JFES funding
NOTE: Meeting refreshments are not allowed
*Include the cost allocation methodology used in the cost allocation plan on file in the DOL Contract
Unit
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