FY 2014 Title II NGO - Budget Guidelines
Lead agencies and all partners must develop their budgets using the Budget Detail/Budget
Worksheets which will then serve to generate the costs in the Budget Summary and Budget
Narrative. Costs contained in these documents must correctly reflect one another.
In order to assure equitable distribution of funds across the State, individual awards must
provide adult basic skills instruction or services to adults within their county/multicounty
area, and will be based upon the following per-client amounts for ABE/ASE and ESL and
IELCE:
For Adult Basic Skills:
Level I, up to $800 per client;
Level II, up to $600 per client; and,
Level III, up to $400 per client
For IELCE, the per-client amount is up to $500 for all Levels of ESL served.
Note: All partners must use the same per client level cost.
The total of the Program and Admin columns under the ABS/ESL Level I and II on the
Budget Summary must equal the cost of the number of ABS/ESL Level I and II clients
identified on the Client Information Form and the Funding Levels by Source, plus any
amounts to be used from the lead agency coordination fee and professional development
award. The Program and Admin columns under the ABS/ESL Level III must equal the cost
of the number of ABS/ESL Level III clients identified on the Client Information Form and
Funding Levels by Source, plus any amounts to be used from your lead agency coordination
fee and professional development awards. The lead agency must reflect the use of the lead
agency coordination fee and professional development award funds on the appropriate
line under the Admin column of the ABS/ESL Level I and II or Level III column.
The total of the Program and Admin Columns under the IELCE Level I and II on the Budget
Summary must equal the cost of the number of IELCE Level I and II clients identified on the
Client Information Form and the Funding Levels by Source, plus any amounts to be used
from the lead agency coordination fee and professional development award. The Program
and Admin Columns under the IELCE Level III must equal the cost of the number of IELCE
Level III clients identified on the Client Information Form and the Funding Levels by
Source, plus any amounts to be used from the lead agency coordination fee and professional
development award. The combined totals of these columns do not include the lead agency
coordination fee amounts.
The lead agency must reflect the use of the lead agency coordination fee and
professional development award funds on the appropriate lines under the Admin
column of the IELCE Level I and II or Level III column.
Lead Agency Coordination Fee: The lead agency coordination fee amount must be
identified on the Non-Personnel Services budget page, under an Admin column of the
ABS/ESL or IELCE, Level I and II or Level III. The lead agency coordination fee is in
addition to the ABS/ESL or IELCE award amount.
Professional Development Award: The professional development award amount must be
identified on the Non-Personnel Services budget page, under an Admin column of the
ABS/ESL or IELCE, Level I and II or Level III. The professional development award
amount identified for the county/multicounty area is in addition to the ABS/ESL and IELCE
award amounts and separate from the five percent administrative cap for the specific cost
related to the provision of the professional development activities that are provided for in the
grant application and which meet the outcome of the professional development plan. These
funds can be used to cover stipends, travel, meals, registration costs and costs of substitute
staff who deliver instruction for those clients in the professional development activity.
The Budget Summary must be completed with the assistance of the CFO of the
individual partner and lead agency.
Match is calculated at 25 percent of the total program expenditures (federal and non-federal),
not including the lead agency coordination fee and professional development award.
For Example: 3 to 1 ratio
$150,000 (Federal)
50,000 (non-Federal) 25 percent
$200,000 Total Program
Projects must allocate at least 95 percent of their total grant for carrying out adult basic skills
education, including alternative methods of instructional delivery (e.g., online distance
learning). Examples of these costs include salaries and fringe benefits for persons with direct
instructional, recruitment, referral, advisement or counseling responsibilities; support
services; and materials or equipment directly related to instruction of adult clients.
Grant funds must be used to supplement, not supplant, existing federal, state and local funds.
In addition, not more than five percent of the total grant funds may be used for planning,
administration, professional development and interagency coordination. Professional
development (staff training/workshops and associated costs) costs are administrative and
must be included in the 5 percent administrative cap.
Amounts requested on the Budget Summary must be fully supported by information provided
on the Budget Narrative Pages and Budget Detail/Budget Worksheet Forms. Applicants are
strongly encouraged to verify all figures for accuracy; ensure grant funds and match funds
are shown on the correct budget line and the amounts and assignments are consistent with
those reflected on the corresponding Budget Detail forms and Budget Narrative statements.
Amounts requested on the Client Information Form and Budget Summary must be fully
supported by information provided on the corresponding budget detail forms.
SAGE will only allow for entries to be in whole dollars.
The budget detail forms are designed to link program activities to requested costs, and
provide the cost basis for each estimated cost with itemization or detail as necessary.
Itemization and/or detail are required to ensure the cost is eligible under the NGO and is
being budgeted in the appropriate line. The LWD reviewers will be considering whether the
costs for which funds are requested are allowable, allocable, necessary and reasonable:
Allowable costs are those costs which are not ineligible for funding through the grant
program. Costs may be determined to be ineligible generally under Federal cost principles or
specifically for the individual grant program by the funding source or by the LWD.
Allocable costs are those costs which are directly related to and provide a specific benefit for
the grant project for which funds are being requested. In addition to reviewing whether the
requested costs are allocable, the LWD reviewer will be considering whether costs have been
allocated to the correct category line.
Necessary costs are for the successful implementation of the program.
Reasonable costs represent the fair market value of an item or service.
Complete all columns on each budget detail forms. When appropriate, enter “0” to complete
the column. Entering a zero or in the appropriate column tells the LWD reviewer it is
applicant’s intention to enter no costs in that column. Group together all items within the
same area and record them sequentially when completing the budget detail/worksheet forms.
For example, all full-time salaries should be grouped together and all part-time salaries
should be grouped together. Identify the position for each salary, both full-time and parttime. NOTE: Level I and II costs must be separated from Level III costs, and ABS/ESL
costs must be separated from IELCE costs.
Cost Basis: The budget estimate must have a demonstrated cost basis demonstrating how
the applicant arrived at the estimate. In most cases, the cost basis includes a calculation (e.g.,
50 notebooks @ $1.00 = $50) of hard and soft costs. An estimate may also be based upon
past experience. If any cost is unusual, provide documentation or an explanation to support
the estimate. The cost basis is presented through the itemized lists required on the budget
detail/worksheet forms.
Itemized Lists: Where the budget detail/worksheet form calls for an itemized list, provide
the following information for each item:
 Item name and/or description.
 Unit cost: This is the cost of the item itself.
 If using a unit cost, such as a per client cost, applicants must present an itemized list of
the costs which constitute the per client estimate.
 Quantity of the item to be purchased.
 Total Cost (unit cost x quantity).
 Matching or other funds to be applied to the purchase of this item.
 Grant request for this item.
The amount entered in the Total Cost column should equal the amount in the Matching
Funds column plus the amount in the Grant Request column.
Be certain to complete the Matching Funds column of each Budget Detail/Worksheet Form.
This column may also be used to show applicant contributions to the support of the grant
project. This is often important when costs that are necessary for the successful
implementation of the grant project are not included in the applicant’s grant request. In such
circumstances, the LWD reviewers may question whether the applicant has made provision
for meeting the costs. Matching funds should also be entered on the Budget Summary.
Rounding: Show all entries in whole dollars only. All amounts exceeding one whole dollar
must be rounded to the nearest whole dollar amount. Since the budget is an estimate, where
feasible, applicants should round to the nearest whole dollar before entering a unit cost.
Applicants may not estimate salaries, which are actual numbers, or fringe benefits, which are
calculations based upon salaries. If a fringe benefit is not a whole number, round it up before
entering it (e.g., $15,500 x 7.65 percent for FICA= $1,185.75. Enter the FICA fringe benefit
for this staff person as $1,186.) The LWD will make rounding corrections if necessary. As
such, an applicant’s approved budget may reflect money lost through rounding errors. These
funds cannot be reallocated during the pre-contract revision process.
Personnel Costs
This budget category is broken down into three budget titles:
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Full-time Personnel Costs – This will include all personnel who are working full time
on this grant program. It is necessary to include the percentage of salary for each
fringe benefit and to have that percentage within the proper funding stream and level.
Part-time Personnel Costs – This will include all personnel who are working part-time
on this grant program. It is necessary to include the percentage of salary for each
fringe benefit and to have that percentage within the proper funding stream and level.
Personnel Costs – No Fringe – This will include all personnel who are working on
this grant program but do not have a fringe benefit.
Non-Personnel Costs
This budget category includes all professional development, the professional development
award and the lead agency coordination fee. It also includes all supplies and costs that are
considered administrative costs.
Direct Student Services Costs
This budget category includes all supplies and costs that are considered direct program costs.
Client Information
Enter the number of adult clients to be served next to each partner including the lead agency
and the amount of funds requested per client in the appropriate column under the program
and educational functioning level during the FY 2013 contract period. In determining the perclient amounts, applicants should refer to the per-client amounts established on page 13,
which sets the maximum per-client amounts for each of the educational levels, and the PY
2013 Potential Award Amounts document, which identifies the amount your consortium is
eligible to apply for in FY 2013-2014. Each partner including the lead agency will also list
the number of full-time and part-time employees to be funded through this grant opportunity.
You must include an individual client form for each partner, and one integrated form
combining the client information for the full consortium. This will be uploaded on the
Budget Attachments page in SAGE.