Senior Corps Budget Developme
Budget Development

What are the most pressing iss

and concerns you have related 

Senior Corps budget preparati
Budget Function

• Contractual obligation• Financial blueprint • Promotes compliance • Measures match• Monitors budget to actuals
Content is based on...

• Federal laws and 

rules

• CNCS regulations• CNCS grant terms 

and conditions
Budgeted costs must be allowable, allocable, and reasonable. They must d

your project’s operation.Allowable: A cost that meets the criteria for authorized expenditures specified in thFor example, gambling debts are not an allowable expense, neither are paying parkvolunteer drivers.Allocable: A cost is allocable to a particular Federal award or other cost objective iservices involved are chargeable or assignable to that Federal award or cost objectwith relative benefits received. Reasonable: A cost is considered reasonable if, in its nature and amount, it does nwhich would be incurred by a prudent person. A cost can be allowable (long distancappropriate (travel to this conference) but not reasonable. If you rent a limo and hayou to this conference, you have failed the reasonable test. The principal CNCS usreasonableness is the “Prudent Person” standard. Would this activity be something would do?
Budgets

• Realistic• Consistent • Flexible
Budget & Narrative Preparation

• Review your program/projects goals and objectives• Estimate the resources needed to achieve program/project goal, 

 Staff positions Space, utilities, supplies, telephone Participants – members or volunteers Uniforms, training, Transportation

• Follow instructions in NOFO/NOFA or other guidance received fro• Organize narrative to fit budget categories on budget form or prop• Provide adequate descriptions and calculations to support amoun• Allocate costs based on a consistent and documented cost alloca
Budget Structure

The CNCS Senior Corps budget is comprised of two se Section I – Volunteer Support Expenses. This section 

budget contains the administrative cost to operate the pro

 Section II – Volunteer Expenses. This section of the bu

contain costs that are a direct benefit to the volunteer (pai

behalf of the volunteer)
Budget has 5 columns: 

Narrative, CNCS Share, Grantee Share, Total Amount, Exces

Item/Purpose  ‐ Description CNCS Share Grantee Share To

Amo

CATEGORY Totals 0 0
Costs Categories

Direct Indirect or Adminis

Grant Operating Costs and Volunteer Costs General or centralized adminidirectly attributable to meeting the goals expenses of organization rece

and objectives of the program financial assistance

Examples:• Allowable, direct Senior Corps volunteer

charges

Examples:

• Accounting, auditing, gene

services

• Costs related to staff who train, recruit

supervise Senior Corps volunteers

• Uniforms; special equipment• Independent program evaluations• Senior Corps volunteer and staff travel

or •

••

Internal evaluationGeneral liability insuranceSalaries and benefits relate

organizational manageme
Section I. Volunteer Support Expenses

(Program Administrative Costs)

A. Project Personnel Expenses B. Personnel Fringe BenefitsC. Project Staff Travel

– Local Travel– Long Distance Travel

D. EquipmentE. SuppliesF. Contractual and Consultant ServicesI. Other Volunteer Support CostsJ. Indirect Costs
A. Project Personnel Expenses

Position/Title – Qty – Annual Salary ‐ % Time CNCS Share Grantee Share To

Am

Project Director – 1 person at 35000 each x 100% usage 30,000 5,000 35Volunteer Coordinator – 1 person at 22000 each x 90% 22,000 0 22Administrative Assistant – 1 person at 20000 each x 50% 10,000 0 10

Category Totals 72,000 5,000 77
Item ‐ Description CNCS Share Grantee Share 

FICA: 7.65% for all Personnel ‐ $77,000 x 7.65% = $5891 5,508 383 Health Insurance: 15.28% of salary for Project Director and

Coordinator ORPro Dir & Vol Coord ‐ $363 per month x 12 months x 2 staff

Volunteer

= $8,701

6,201 2,500 

Retirement: 12.28% for all Personnel – $77,000 x 12.28% = $9,456 3,640 5,816 Life Insurance: .0015 for all Personnel ‐ $77,000

OR

$3 per month x 12 months x 3 staff = $116

x .0015 = $116

116 0 

Unemployment: Project Dir & Vol Coord – 77,000 x .0124 = $955 850 105 Workers Comp: .006 for all sPersonnel = $77,000 x .006 = $462 400 62 LTD: ??? Always spell out. Do not use acronyms 211 43 

Category Totals 16,926 8,909 

B. Personnel Fringe Benefits
C. Project Staff Travel

Local Travel

Purpose‐Calculation CNCS Share Grantee Share 

Local Travel: $2400/12

412 miles per month

months = $200 monthly @ 48.5 per mile for 2,400 0 

CATEGORY Totals 2,400 0 
Purpose‐Destination‐Other Travel – Trans. Amount – Meals/Lodging CNCS Share Grantee Share 

Long

MO.

Distance Travel:

  ‐Meals/Lodging

Project Director to National

500 Trans 350 Other 150

Conference – St. Louis, 1,000 0 

CATEGORY Totals 1,000 0 

Long Distance Travel
D. Equipment

The definition of what is equipment in eGrants is those items costing $Two things to remember, First, items cannot go above the governmenequipment, $5,000 (they can go lower, just not higher). Secondly, if yoagency does not have a definition of what is equipment versus supplythe government one. 

Item/Purpose – Qty – Unit Cost CNCS Share Grantee Share Total Amou

CATEGORY Totals 0 0 
E. Supplies

Item/Purpose ‐ Calculation CNCS Share Grantee Share 

Office Supplies: paper, pens,

$50 per month x 12 = $600

printer cartridges. Estimate cost 120 480 

Laptop – one laptop for project director 500 500 

CATEGORY Totals 620 980 
F. Contractual and Consultant Services

Purpose ‐ Calculation CNCS Share Grantee Share 

A

Payroll and

contractor)

Stipend processing (FGP share

$250

x 12 months

= $3,000

of Sponsor’s payroll 1,000 2,000 

Audit:

A‐133 audit – FGP share ($20,000

x 5%

= $1000) 500 500 

CATEGORY Totals 1,500 2,500 
I. Other Volunteer Support Costs

Item CNCS Share Grante e Share 

A

Criminal Background Check: 40 @ $45 each = $1800 1,800 0 

Professional Dues: NationalFGP Directors ‐ $55

Volunteer Assoc ‐ $50; Nat’l Assoc of 0 105 

Postage stamps – 8 rolls x $49.00 = $392 392 0 Printing: Volunteer forms, brochures,

outs = $30 x 12 months = $360

stationary, invitations, mail 360 0 

Space: 213 sq. ft. x $10 = $2,130 0 2,130 

In‐service supplies – 10 in‐service @ $50 0 500 

Volunteer training – $25 x 4 trainings per year = $200 50 50 

CATEGORY Totals 2,602 2,785 
J. Indirect Costs

Two methods to recover administrative costs:

1. Federally Approved Indirect Cost Rate Metho

 Requires approved rate from Federal gov Approved rate constitutes documentation 

including any amount payable by CNCS

2. De Minimis Rate

 Amount equal to ten percent of modified to

direct costs (MTDC). Only available if you received a negotiated rate.
J. Indirect Costs

Calculation – Rate Type – Rate – Rate Claimed – Cost Basis CNCS Share Grantee Share Tota

Amou

Final: Total

claimed at

Direct

14%

Cost: $56,025 with a rate of 14% 0 7,844 7,

CATEGORY Totals 0 7,844 7,
Section II. Volunteer Expenses

Section II of the budget contains costs that direct benefit to the volunteer (paid to or on of the volunteer).A. Stipends – Payment provided to FGP & 

volunteers for each hour of service

B. Other Volunteer Costs – Meals, Uniform

Insurance, Recognition, Volunteer TravePhysical Exams
Volunteer Service Year

Volunteer Service Year (VSY):

 is a budget term which equals 1044 hou is calculated by multiplying a standardize

number of hours served by the current scost per hour (1044 x $2.65 per hour = $

 Multiple volunteers may contribute hours 

equal 1 VSY
Total VSY Calculation

How to calculate total stipend costs:1. Determine a number of VSYs2. Use the formula hard wired in eGrants• Example 1 

– For 26 VSYs– 26 VSY 

x 1,044 hours 

x $2.65/ hour = $71,932

• Example 2 

– For 30 VSYs– 30 VSY 

x 1,044 hours 

x $2.65/ hour = $82,998
A. Stipends

Item ‐ # ‐ Annual Stipend CNCS Share Grantee Share Total Amount 

Corporation Funded: ‐ 26 x 2767 71,942 0 71,94

Non‐Corporation Funded: ‐ x 2767 0 0 

CATEGORY Totals 71,942 0 71,94
Volunteer Expenses

B. Other Volunteer Costs

 Meals Uniforms Insurance Recognition Volunteer Travel Physical Examinations
Item - Description CNCS Share Grantee Share 

Meals: 33 FGPs x 6 meals per pay period x 20 pay period x $3 per meal 0 11,880 

Uniforms: 25 Smocks x $15 = $375; 25 name badges x $3 = $75 Total = $450 450 0 

Insurance: CIMA: Accident 45 vols x $1.47 = $66.15; Liability 45 vols x $1.09 = $49.05; Excess Auto Liability 26 vols x $5.31 = $138.06 Total - $253.26 253 0 

Recognition: 50 volunteers x $25 each = $1,250 for two recognitions =$2,500; In-kind for stations staff = $200 1,250 1,250 

Volunteer Travel: 40 vols - 3000 miles per month x $.35 per mile = $1,050 x 12 months = $12,600; Bus Pass 15 vol x $25 month = $375 x 12 months = $4,500; 8 vols x 4 round trips/week via WHEELS at $3.20/trip x 45 weeks = $4,608

11,000 10,708 

Physical Examinations: Provided by local health departments, physicians or hospitals. 50 volunteers @ $75 each = $3,750 0 3,750 

CATEGORY Totals 12,953 23,838 

B. Other Volunteer Costs
Budget Narrative, Source of Fun
FGP & SCP Grant Requirements

• Direct Benefit Ratio – the total of voluntee

expenses (Section II expenses) must be eat least 80% of the CNCS Share of the graaward. CNCS and Grantee Share resourctogether make up this sum.

• 10% Match
Direct Benefit Ratio

A

B

A (Section II Subtotal) Divided by B (CNCS 

Share) = must be at least 80%
FGP & SCP Match Requirement

Cash and in-kind: 10% of total budget

 Match = [CNCS award amount divided b

minus Match percent expressed as a deminus CNCS award amount

Example: For a 10% Match of a $100 award:Match = [$100 divided by (1-.1)] - $100

= ($100 / .9) - $100= $111.11 – $100= $11.11 – ($11.00 rounded)
Match Calculation

To calculate the minimum match requirement (GraShare) based on CNCS award of $156,000 $156,000 x .1111 = $17,332 (Grantee ShareMatch Status (check your math)Grantee Share divided by CNCS + Grantee Share$17,332 / ($156,000 + $17,332)$17,332 / $173,332 = .099993 (round up to 
Match Calculation

To Calculate the minimum match requirement (GraShare) based on CNCS award of $186,000$186,000 x .1111 = $20,665Check your mathGrantee Share / (CNCS Award + Grantee Share)$20,665 / ($186,000 + $20,665) $206,665$20,665 / $206,665 = .099992
Budget Final Review Checklist

Is the budget presented in the format requ

CNCS?

Is the budget consistent with CNCS's guidAre all cost calculations clearly described 

correct if duplicated?

Does the budget cover all the project cost

CNCS funds, and match?

Does the budget cover required costs?
Budget: Final Review Checklist 

Is there adequate explanation for budget items?Are all projected costs in the budget allowable? Have the appropriate fringe and indirect cost rate

used? Do you have an updated indirect cost rate agreement to send with your application? 

Is the budget realistic, reasonable, flexible, and a

with program goals?

Is your A-133 up to date in the Federal Audit 

Clearinghouse or 990 in GuideStar? 

Is your organization's information up to date with 

System for Award Management (www.SAM.gov)? a free service.
Examples of Unallowable Costs

• Lobbying• Fines and penalties• Expenses not necessary to meet program 

objectives

• Entertainment, alcohol• Costs that would constitute waste, fraud a

abuse

• Unreasonable costs from a 

“prudent pers

perspective

• Costs with no logical basis for allocating to 

program
Unallowable Costs
eGrants

 eGrants flags incorrect entries with “warnings” and “error” me

 Budget Rules: Warnings and error messages are establis

each Corporation program and can vary based on the neecontrols over that program

 Warning Messages: You can proceed with the information 

but the message is a warning that you may not be compliaapplication or budget guidelines

 Error Messages: You cannot proceed with the information 

information entered is edited

 Contact the National Service Hotline for eGrants technical 

assistance: 1-800-942-2677
Helpful Links

Description Website Address

Financial Management‐ Online Courses http://www.nationalservice.gov/resou

courses

System For Award Management www.sam.gov (must be updated ye

GuideStar www.guidestar.orgUniform Guidance Resources http://www.nationalservice.gov/resou

guidance

Step by Step Guidance for Entering

eGrant Application Including Budget

http://www.nationalservice.gov/documcorps/2015/egrants-visual-instruction