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(  ,! (  #8   !8@     #8@@  #8@ ,! ( @ & & '  ( ) (   8@   8@   8   8  !8@  0 * 8   8   8  8 , "@ @   ,  )8@@  "@ @ 1#<@@  *!<@ @  * @ @   * Q@ @   *! Acquisition cost less salvage value:I* Budget development shall be based on sound cost accounting principles.c* Budgets submitted by non-profit organizations for contracts involving federal funding, in whole ? or in part, shall be in compliance with OMB Circular A-122.R* Only those costs that support program activity shall be included in the budget.\* Costs not specifically identified as "Allowable and Unallowable Costs" may be included if of the contract. e* Copies of appropriate budget and contract/grant award letters for services funded by other sourcesb* For Public Agencies, as part of the budget review process, the relationship of proposed program^6. Individual staff memberships in trade, business, technical and professional organizations.,7. Food and food preparation for employees.^ school boards, etc., whether incurred for purposes of legislation or executive direction.,9. Prosecution of claims against the State.K10. Costs related to discharging general responsibilities as legal officer. regulations.Y13. Contributions and donation costs for free-will offerings to individuals and agencies.2 litigation and other general business risks.: other claims, related costs and related legal costs.a30% of salary/fringes. In the Budget for new Contract C, the same Prog. MGR. cannot be charged @ _more than 10% of the same salary/fringe compensation package that was used for Contracts A & B.bExample: Prog. MGR. is currently charged to Contract A @ 60% of salary/fringes and to Contract B @a Do not charge any unemployment for the employee if this is a shared position and the $9,000 V base wage limit included in another Cost Reimbursement Agreement or payment rate.DEFINITION: Funds allocated to cover allowances, cost of services provided by the contractor to or on behalf of its employees and not included as compensation or salaries and wages. INSTRUCTIONS: List each category of fringe benefits below and complete the requested information for each. The Required Fringe Benefits portion must be completed for all employees. Note: Unemployment base wage cannot exceed $9,000 per employee. Note: FICA Social Security at 6.2% of up to $102,200 plus 1.45% for all wages. METHOD OF ALLOCATION OF COST: The DHS' percentage of the cost of each fringe benefit cannot exceed the percentage of total DHS salaries to total program salaries. Fringe benefits for each individual position do not have to be itemized. Be sure base wage figures are taken into account. Any cost item used entirely for the DHS CONTRACT PORTION, and equal to the TOTAL PROGRAM effort, equals 100%. Options include: a) number of clients served b) direct staff hours.   h purposes, such as appropriation and fund accounts by treasurer, comptroller, or similar officials.17. Accreditation fees.)18. Costs of employee recognition awards.N reasonable and necessary. These costs should be discussed with DHS staff.a* Some cost items allowed by other funding sources may not be allowable in DHS's portion of the 5 should be submitted to DHS along with this budget.(DETAIL FORMS)[ and detailed. Show method of computation. No items may be combined as one cost unless* their combined cost is less than $100.` contractor to provide the type of program or service for which a budget is being submitted, X among all line items unless another method of allocation is more appropriate for an  individual line item.f portion of the cost item. Each figure in column 4 must be equal to or less than the corresponding figure in column 2.9You may enter additional comments on this sheet or attach&supplemental materials to your CM-468.Contractor's Legal Name:  Contract Number:Mailing Address:  Contract Amount:TOTAL PROGRAM BUDGET SUMMARY LINE ITEMTOTAL PROGRAM BUDGETW staff performance related, and/or 5) are not readily available in a library.(A) SERVICE CATEGORY(B) SERVICE CATEGORY(C) SERVICE CATEGORY(D) SERVICE CATEGORYSALARIESFRINGE BENEFITS OCCUPANCY COMMUNICATIONSUPPLIES EQUIPMENTTRANSPORTATIONCONTRACTED SERVICES2SPECIFIC ASSISTANCE TO INDIVIDUALS MISCELLANEOUSTOTALS:NUMBER OF UNITS TO BE PROVIDED:RATE PER UNIT OF SERVICE:Service Category (A): Service Category (D): Service Category (B): Service Category (E): Service Category (C): DHS CONTRACT BUDGETAuthority: P.A. 280 of 1939Completion: MandatoryPenalty: Contract Invalid Contract Number: Budget Period:(TOTAL PROGRAM BUDGET SUMMARY (Continued) UNITS PROVIDED: RATE PER UNIT:Service Category (F): Service Category (I): Service Category (G): Service Category (J): Service Category (H): (E) SERVICE CATEGORY(F) SERVICE CATEGORY(G) SERVICE CATEGORY(H) SERVICE CATEGORY(I) SERVICE CATEGORY(J) SERVICE CATEGORYCONTRACT BUDGET DETAILLINE ITEM: SALARIES AND WAGES1. COST ITEM (TOTAL COST)M2. TOTAL PROGRAMPosition Title:Yearly Salary: Weeks/Year: Hours/Week:!% of Time Spent on Total Program:k item 3 above). Enter the percentage allocated to DHS in column 3. This percentage should be consistent'MATCH or INKIND AMOUNT (If Applicable)xINSTRUCTIONS: List each position below including total yearly salary or wages, how many weeks employed yearly, how many hours worked per week, percent of time spent on Total Program, portion of salary/wages charged to Total Program. Provide additional detail budget sheets, as needed.<5. Match or Inkind Portion (If Applicable)>5. Match or Inkind< Portion (If Applicable) is entered. Salary Charged to Total Program:Yearly Salary: SUBTOTAL: SALARY TOTAL:+LINE ITEM: SALARIES AND WAGES (Continued) NavigatingWbudget with additional information. Click on the Comments button to access that page. ]A comments page is included on this form for your use if you need to supplement your proposed;problem should be gone. Printing is not normally affected.Q* Budget figures shall be the projected amount of actual allowable expenditures.^ costs with those of existing programs will be determined. Duplicate costs are not allowed._ column headings, the letter that corresponds to the method of allocation used to determine Wwas determined. For amounts over $2,500, attach a separate buget for the subcontractor. U3. NUMBER OF UNITS OF SERVICE TO BE PROVIDED: Indicate the proposed number of units .Y4. RATE PER UNIT OF SERVICE: Will automatically compute when number of units of service f1. Enter the complete potential contractor name, address, contract or bid number and budget period. 0 The contract number can be obtained by DHS.h3. For a multiple service contract, COLUMNS A-J (Service Categories): Write in each service title for % Fq which costs are being entered. The dollar figures in each budget distribution column (A-J) will reflect them projected dollars needed to provide clients with the number of service units identified in each service l category. A cost projection, including appropriate budget statement detail sheets, shall be submitted m separately for each service, unless instructions elsewhere specified that a combination of services musts be offered. Complete the respective service categories for each line item by transferring the "Total" figuresq (column 4) from the appropriate budget statement detail sheet for each service. Each line item of the total]DEFINITION: Gross compensation paid to employees in the form of cash, products, or services 4ALLOWABLE COSTS: 4cDEFINITION: Funds allocated to cover allowances, costs and services provided by the contractor to ALLOWABLE COSTS: ) a) Social Security (Maximum 6.29%)" b) Medicare (Maximum 1.45%)" c) Unemployment (* see below) d) Worker's Compensation e) Retirement6 the employer as required by law, agreement or established policy f) Health Insurance g) Life Insurance h) Disability Insurance7 i) Any other services costs or allowances paid by [DEFINITION: Costs arising from occupancy and use of owned or leased buildings and offices. o as figured on a straight line basis on contractor facilities, based on computation of valuation of propertyk be reasonable in light of such factors as rental costs of comparable facilities and personal property m market conditions in the area, the type, life expectancy, condition and value or the facilities leased, 4F options available, and other provisions of the rental agreement. d* For awarded contract budgets, submit completed forms with contract to DHS Contract Administrator  electronically. iComplete all budget sections which apply to your contract or bid proposal (Salary, Fringe Benefits, etc).ithe dollar amounts you enter on each detail page. Match or In-Kind portion of the program fields must be VThe potential contractor should review the entire budget package before completing the_* Budgets for subcontractor's receiving over $2,500 must be included with contractor's budget.4use Comments page if not enough room on detail page.b10. COMMENTS: Enter any additional information or explanation necessary for any of the line items-( Cost per MonthD of the contract that do not increase the value of the property.j to meet local, city or State code requirements must become part of the overall facility cost and must: be charged in the same method as the facility costs. J they are not otherwise included in rental or other charges for space., personnel engaged in plant protection.# the building as stated above._ the percentage figure for column 3 on the form. The method of allocation refers to how the\ potential contractor determined the amount of a cost that could be attributed to the DHSY portion of the service(s)/program. An acceptable cost allocation method is one that 7 documented in the contractor's bookkeeping records.V equitably assigns program expenditures according to service delivery and shall be sINSTRUCTIONS: Indicate below the estimated staff mileage cost and the per mile charge. Also, indicate any addition served, X 100%; b) Direct service staff hours serving DHS clients, divided by total direct staff program hours, X 100%; c) Miles  x z zINSTRUCTIONS: Indicate below each subcontractor by name with a brief explanation of services to be provided. Show how cost `INSTRUCTIONS: List each type of cost item including a brief explanation, unit cost and quantity. <4. DHS CONTRACT PORTION (Of Total Prog.)ZDEFINITION: Expenses related to the contract which are not chargeable to other line items. o7. Alterations that increase the value of the facility, that add to the useful life, that are required by DHS S1. Actual expenses controlled by maximum reimbursement rate for meals and lodging.h be delivered to DHS. Subcontracts are subject to review based on their necessity as they relate to`2. Management studies to improve the effectiveness and efficiency of the agency by persons not ^ memberships which have a direct relationship to the specific goals and objectives of DHSc DHS, and written notification will be provided. If the request is denied, DHS may reject the^2. TOTAL PROGRAM: Salary Charged to Total Program:F4. DHS CONTRACT PORTION (Of Total Prog.)LINE ITEM: FRINGE BENEFITSREQUIRED FRINGE BENEFITSTimes Total Unemployment (%): Times TotalWorker's Comp:Cents per $100 of 2 Total Program payroll:OPTIONAL FRINGE BENEFITS Retirement:0 times contributions for each per month:1 times number of program months:Health Insurance: Life Ins:Long Term Disabil:Other: (Itemize)TOTAL:J4. DHS CONTRACT PORTION (Of Total Prog.)B Program portion of taxable salaries. Use base wage only. . Number of FTE's:LINE ITEM: OCCUPANCYRent Paid to a Third Party:< Total program area in square feet:= times monthly cost per square foot:1 times number of months: - OR - Depreciation:- Item being depreciated:+ Acquisition cost:; Depreciated over this many years:7 Amount depreciated per month:1 times this many months: - OR - Use Charge: Item description:) times acquisition cost:? divided by 12 months equals amount per month:) times this many months:Utilities Not Included in Rent: Heat per month:times this # months: Electricity per month: Water per month: Other (specify): cost per month:;4. DHS CONTRACT PORTION (Of Total Prog.)LINE ITEM: COMMUNICATION Telephone:Total Agency lines: Total phones: Local:# Number of Total Program Lines: Number of Phones: Phone cost/month: times # of months: Long Distance: Fax Service: Fax cost/month:Postage: Item: Cost per month:Other (Identify):<  Item: Cost per month:84. DHS CONTRACT PORTION (Of Total Prog.)O4. DHS CONTRACT PORTION (Of Total Prog.)LINE ITEM: SPECIFIC ASSISTANCE' Percentage determination method:"Specific Assistance Given Clients:Explanation of Assistance: Quantity to each client:times cost per unit:A times number of clients to whom item(s) given:LINE ITEM: MISCELLANEOUS)4. DHS CONTRACT PORTION (Of Total Prog.)Miscellaneous: Item: Explanation: Quantity: times cost per unit:MISCELLANEOUS TOTAL:%LINE ITEM: MISCELLANEOUS (Continued) times cost per unit:G4. DHS CONTRACT PORTION (Of Total Prog.)'V. CONTRACT BUDGET SUMMARY INSTRUCTIONSg each line item will transfer automatically from the "Total" figures (columns 2 and 4 respectively)b from the appropriate Budget Statement Detail sheets. Each column will total automatically. c program budget is the total of column 2 of each budget detail sheet. The same applies for the! second budget summary sheet.b of service being offered under each service category total. The same applies for the second  budget summary sheet._2. For a single service contract, the Total Program Budget and DHS Contract Budget columns for#IV. ALLOWABLE AND UNALLOWABLE COSTSA. SALARIES AND WAGESbincluding vacations, holidays, sick leave and leaves of absence. Paid absences must be reimbursedguniformly for both employees paid under this contract as well as employees not paid under this contractbut performing similar work. _3. Rates competitive with those paid for similar services provided by other agencies for doing similar work.h4. Incentive compensation for efficient performance may be paid if it is a part of a standard agreement&5. Overtime and multi-shift premiums:a a) When management of the contractor authorizes such costs as part of their established UNALLOWABLE COSTS:c1. Any payment over and above regular salaries and wages for the purpose of inducing employees to c undertake or continue work at locations which may be isolated or in an unfavorable environment.^3. Bonuses, non-accrued lump-sum severance payments, annuities or other deferred compensationALLOWABLE AND UNALLOWABLE COSTS@4. DHS CONTRACT PORTION (Of Total Prog.)H4. DHS CONTRACT PORTION (Of Total Prog.)B4. DHS CONTRACT PORTION (Of Total Prog.)B. FRINGE BENEFITSTor on behalf of its employees and not included as compensation or salaries and wages1. Typical fringes include:d2. All fringes required by law are mandatory. Those not required by law, such as health insurance,Q retirement and disability, must meet the following criteria to be allowable:h a) Fringe benefits must be established in policy, labor agreements, etc. prior to the time the ! contract is awarded.i b) Fringe benefits charged to the contract must be calculated in the same manner as fringes not P charged to the contract for employees in similar classifications. ^1. Any costs associated with an employee's personal expenditures during the course on normal C. OCCUPANCYe1. Depreciation of that portion of the organization's building and improvements used for the programh as filed with the IRS, by a generally accepted accounting procedure, with adequate property records.b Depreciation or use charge on assets donated by third parties is allowable. The value of the h donated asset used to calculate these charges shall be the market value at the time of the donation.c2. Use allowances are a means of allowing compensation when depreciation or other equivalent costsi are not considered. The use allowance for facilities and their improvements can be calculated at an 3. DHS %3. DHS %:4. DHS CONTRACT PORTION (Of Total Prog.)84. DHS CONTRACT PORTION (Of Total Prog.)FICA Social Security(%):FICA Medicare(%):Cost allocation method:DEFINITION: Costs arising from occupancy and use of owned or leased buildings and offices. INSTRUCTIONS: Indicate below whether facility cost was determined by rent, depreciation or use charge, the amount being charged and how the cost was determined. Itemize various utility and maintenance costs, as they apply. Note: Buildings must be depreciated over a 40 year life. METHOD OF ALLOCATION OF COSTS: Determine the DHS' percentage of the cost by using one of the following methods. Any cost item used entirely to provide contracted services should be charged 100% to the contract. Identify below the method used to determine the percentage shown in Column 3. Options include: a) Number of DHS clients served, divided by Total Program clients served, X 100%; b) Direct service staff hours serving DHS clients, divided by total staff program hours, X 100%; c) DHS program area in square feet, divided by total program area in square feet, X 100%; d) Other (Identify) [ h s  F      X Z   Cost allocation method: supplies.pcost per month for rental, or purchase cost of each depreciated items or those to which a use charge is applied.QSeveral changes have been made to this version of the CM-468EX. Please click the DEFINITION: Transportation costs include the costs of staff travel, lodging, meals and incidental expenses incurred by personnel in a travel status while on official business. Travel rates established by the State of Michigan will be used as a guideline in determining#Other (Identify and Itemize costs):Type of item given:tINSTRUCTIONS: List and briefly explain each miscellaneous cost item below. Cost items that are designated "other" or K G policies and in accordance with sound business practices.[ b) For emergencies or performance of tasks which cannot reasonably be interrupted.; SERVICE TOTAL) Program Salaries and Wagesc) Other (Identify) determine the percentage shown in Column 3. Options include: a) Number of DHS clients served divided by Total Program clients served + = ? 5 unavailable to all employees in the organization.R4. Costs already funded through a separate contract and/or another funding source.R6. Costs already funded through a separate contract and/or another funding source.J1. Only costs that support the goals and activities of the total program.]2. Rates reasonable and consistent with those paid for similar activities by the contractor.' between the employer and employee.>2. The value of donated volunteer time in providing services.W* The employment base wage is $9,000 per employee or the entire wage if under $9,000.2 employment, such as parking, clothing, meals.h2. Costs or allowance paid by the contractor but not required by law, agreement, or established policy.3. Severance Pay._4. Costs in excess of the prorated portion attributable to partial (less than fulltime) FTE's.&4. Insurance to cover loss of assets.(5. Normal maintenance and repair costs.f1. Cost of rent or lease of items between plants, divisions, or organizations under common control or`ownership, or any less than arms-length transaction cannot exceed allowable cost of ownership ofthe same asset(s). assessments.O3. Depreciation or use charges for assets fully depreciated by the contractor.i4. Building depreciation expense greater than the amount calculated using straight-line method and a 40 J2. Printing, reproduction and publication costs required by the contract.+ provided, as required by the contract.) including recruitment of volunteers.#5. State and Federal excise taxes.Fundraising activities./1. Costs associated with delivery of supplies.3. State sales taxes.QConsumable supplies that will not be con< sumed during this contract budget period.Department of Human Services (DHS) will not discriminate against any individual or group because of race, religion, age, national origin, color, height, weight, marital status, sex, sexual orientation, gender identity or expression, political beliefs or disability. If you need help with reading, writing, hearing, etc., under the Americans with Disabilities Act, you are invited to make your needs known to a DHS office in your area.Zusing factors such as rental costs for comparable equipment and personal property, market Rsalvage value of vehicle to be replaced. Use straight-line and 5 year useful life.Zdepreciation and all normal maintenance when use of the vehicle is required to accomplish [the contracted service(s). Depreciation for vehicles must be based on acquisition cost lessrate, whichever is less.T4. Costs related to conferences/meetings that are not identified in the contract asactivities to be included.1Items not identified or included in the contract.[Items purchased for a specific client and given to that client as required by the contract.! payrolls, personnel records.g necessary records of accountability and reconciliation of such records with related cash accounts."9. Health and first aid supplies.\ outpatient mental health services, family and marriage counseling and substance abuse  counseling. 711. Meetings and conferences required in the contract.K and related activities for provision of services under the contract. covered by the contract.` and bequests and similar expenses incurred solely to raise capital or obtain contributions.W3. Investment and related expenses incurred solely to enhance income from investments.1 annual rate of up to 2% of acquisition costs.j3. The actual payment of rental costs to a third party for use of the facility and property. Rates must k6. Costs incurred for rearrangement and alteration of facilities required specifically to meet conditions Print Options/Click on the name of the page you want printed. Worksheets: Instructions: Allowable and Unallowable Costs:=Michigan DHS - OCRS - Contract Budget Preparation ProgramDepartment of Human ServicesQThe objective of this program is to facilitate the completion of DHS Form CM-468 DEFINITION: Gross compensation paid to employees in the form of cash, products, or services including vacations, holidays, sick leave and leaves of absence. Paid absences must be reimbursed uniformly for both employees paid under this contract as well as Cemployees not paid under this contract but performing similar work.qMETHOD OF ALLOCATION OF COST: Determine the DHS' percentage of the cost of each salary position using one of the  ~following methods. Any cost item used entirely to provide contracted services should be charged 100% of the contract. Identifyv }below the method used to determine the percentage shown in Column 3. Options include: a) Number of DHS clients served dividedD V X c) Other (identify) 5DEFINITION: Cost for written or verbal communication. mINSTRUCTIONS: Identify communications cost below. Each item costing $100 or more must be listed individually. ]cost item used entirely to provide contracted services should be charged 100% to the contractsMETHOD OF ALLOCATION OF COST: Determine the DHS' percentage of the cost by using one of the following methods. Any  Identify below the method used to determine the percentage shown in Column 3. Options include: a) Number of DHS clients served,M _ a divided by Total Program clients served, X 100%; b) Direct service staff hours serving DHS clients, divided by total direct staff 1 3 |program hours, X 100%; c) Number of phone lines assigned to serve DHS clients, divided by total program phone lines, X 100%;  p d) Number of phones assigned to serve DHS clients, divided by total program phones, X 100%; e) Other (Identify)  ] _ }DEFINITION: Consumable or non-consumable items with a unit cost of less than $5,000. Consumable supplies are those items that ~are consumed as they are used (pencils, paper, etc.). Non-consumable supplies are those that are not consumed as they are used1(file cabinets, chairs, and other durable goods).V3. METHOD OF ALLOCATION: For each line item, insert in the space provided above the -V4. COLUMN 1. - COST ITEM (TOTAL COST): Each cost item must be separately identified '-X5. COLUMN 2. - TOTAL PROGRAM: Column 2 should include the total cost to the potential -_6. COLUMN 3. - %DHS: Determine the portion of the cost item that can be allocated to DHS (see-W7. COLUMN 4. - DHS CONTRACT PORTION: This program will multiply each cost in column 2%-T8. COLUMN 5. - MATCH OR IN KIND PORTION (If applicable) Must be filled in manually.9-m9. TOTAL: The workbook will total columns 2 and 4 and 5 if applicable based on the dollar amounts entered.  -zINSTRUCTIONS: Indicate below the estimated cost for general office supplies, (including duplicating supplies), and program xMETHOD OF ALLOCATION OF COST: Determine the DHS' percentage of the cost of supplies using one of the following methods.  Any cost item used entirely to provide contracted services should be charged 100% to the contract. Identify below the method used c zto determine the percentage shown in Column 3. Options include: a) Number of DHS clients served, divided by Total Program . @ B clients served, X 100%; b) Direct service staff hours serving DHS clients, divided by total direct staff program hours, X 100%;   DEFINITION: Any non-consumable item costing more than $5,000 that is not attached to or included as part of the cost of a facility. INSTRUCTIONS: Indicate below the method of charge (rent, depreciation or use charge) for all indicated equipment costs, including qMETHOD OF ALLOCATION OF COSTS: Determine the DHS' percentage of the costs of equipment using on of the following  methods. Any cost item used entirely to provide contracted services should be charged 100% to the contract. Indicate below the l |method used to determine the percentage shown in Column 3. Options include: a) Number of DHS clients served divided by Total: L N |Program clients served X 100%; b) Direct service staff hours serving DHS clients divided by total direct staff program hours ! X 100%; c) Other (Identify). Napplication process. The Michigan Department of Human Services delivers socialQnon-agency personnel. Non-agency personnel deliver services pursuant to contract Sbe accompanied by a budget. Please utilize this program to prepare the budget form.reasonableness of rates.:transportation-related costs, such as meals, lodging, etc.pMETHOD OF ALLOCATION OF COST: Determine the DHS' percentage of the cost using one of the following methods. Any  cost item used entirely to provide contracted services should be charged 100% to the contract. Identify below the method used to_ determine the percentage shown in Column 3. Options include: a) Number of DHS clients served. Divided by Total Program clients + = ? ctraveled serving DHS clients, divided by total program miles traveled, X 100%; d) Other (Identify).O Q wDEFINITION: Compensation paid by the Contractor to a third party under a subsontract for performance of any activities designated in the contract as a service to be delivered to DHS. Other services, such as CPA services, should be identified in the Miscellaneous line item.oMETHOD OF ALLOCATION OF COST: Determine the DHS' percentage of the cost using one of the following methods. Any }determine the percentage shown in Column 3. Options include: a) Number of DHS served divided by Total Program clients served + = ? X 100%; b) Direct service staff hours serving DHS clients divided by total direct staff program hours X 100%; c) Other (Identify). n p < DEFINITION: The dollar amount of money or other items of value purchased for a specific client and given to that client as part of service delivery.X 100%; b) Other (Identify). !"miscellaneous" are unacceptable.sMETHOD OF ALLOCATION OF COST: Determine the DHS percentage of the cost using one of the following methods. Any cost |item used entirely to provide contracted services should be charged 100% to the contract. Identify below the method used to Z ~determine the percentage shown in Column 3. Options include: a) Number of DHS clients served, divided by Total Program clients+ = ? xserved, X 100%; b) Direct service staff hours serving DHS clients, divided by total direct staff program hours, X 100%;   c) Other (Identify). e* Unallowable costs as described in these materials shall not appear in the budget for DHS' portion b by the percentage figure in column 3 and enter the resulting figure in Column 4. This is DHS' year useful life.%5. Costs related to idle facilities.N3. Mileage costs in excess of prevailing Contractor rate or State of Michigan] and includes the cost of the services to be purchased by DHS plus the costs of providing I similar services to non-DHS clients paid from other funding sources. by Total Program clients served X 100%. b) Direct service staff hours serving DHS clients divided by total direct staff program hrs.( ) PROGRAM POSITIONS-ADMINISTRATIVE:PROGRAM POSITIONS - SUPERVISORY AND DIRECT SERVICEm8. Operation costs, such as cost of utilities, security, janitorial service, elevator service to the extent [9. Costs necessary to comply with security requirements, including wages and equipment of f10. Depreciation on plant protection capital assets, such as security systems, shall be included with _2. Special assessments on land that represent capital improvement, such as sewer and sidewalk D. COMMUNICATIONi1. Costs incurred for telephone calls or service, pagers, fax service, cellular phone service, wide aread telephone services (WATS), centrex, postage, messenger service and similar expenses related to a contract services. Telephones, pagers and other communication devices should be charged to  this item. `3. Costs of informing or instructing groups, individuals, or the general public about services `* The Social Security base wage is $102,000 per employee or the entire wage if under $102,000.`4. Costs of gaining the interest of groups or individuals to participate in a service program, E. SUPPLIES]supplies are those that are consumed as they are used (pencils, paper, etc.). Non-consumableksupplies are those that are not consumed as they are used (file cabinets, chairs, and other durable goods).^2. Materials from the contracting agency's stock inventory using purchase price as the cost. F. EQUIPMENT+included as part of the cost of a facility.`2. Use allowance for equipment calculated at an annual rate of 6 2/3% of the acquisition cost. f3. Rental costs for equipment paid to a third party in an arms length transaction must be reasonable,gconditions in the area, the type, life expectancy, condition and value of the equipment leased, options)4. Insurance to cover loss of equipment.25. Normal equipment maintenance and repair costs.K6. Cost of transportation or freight in delivering equipment to providers.[1. Rental of equipment between plants, divisions or organizations under common control or  ownership.b2. The amount that rental costs under any type of "option to buy" arrangement exceed rental costs without an "option to buy".c3. The total purchase price of equipment over $5,000. See "allowable costs" for proper method of  charging equipment. G. TRANSPORTATIONgexpenses incurred by personnel in a travel status while on official business. Travel rates established]by the State of Michigan will be used as a guideline in determining reasonableness of rates. `2. Per diem or mileage in lieu of actual costs if a standard reimbursement schedule exists for  all employees.]3. Actual cost of a contractor owned or leased vehicle, including insurance, gasoline, oil, \4. Leased or rental vehicles at a mileage or fixed rate that includes vehicle maintenance, $ inspection and repair services.O5. Air travel less than first class when required in providing the service(s).K6. Transportation of clients when this cost is required by the contract. ;2. Mileage reimbursement when contractor vehicle is used. Y1. Air travel outside the state unless prior written authorization from DHS is received.H. CONTRACTED SERVICESZOther services, such as CPA services, should be identified in the Miscellaneous line item.[1. Professional services costs rendered by members of a particular profession who are not c employees of the Contractor and who provide services designated in the contract as services toC contract requirements. The following criteria are considered:] a) The costs are reasonable in relation to the service rendered. If reasonableness is X questioned, the Contractor must document how the price or cost was determined.c b) The nature and scope of the subcontractor services are in support of the program services.J c) The service can be performed more economically by subcontracting.V d) The subcontractor's fees are consistent and competitive with other providers.b e) The subcontractual agreement for the service to be provided is adequate in description ofb the service, estimate of time required, rate of compensation and termination provisions.i value and other factors would require bidding to assure reasonable cost and quality of service._ g) The subcontract agreement adequately conforms to the Agreement between the Contractor ? employees of the agency and when required by the contract.1. Retainer fees.^2. Subcontracts with persons who meet the legal definition of an employee for the purpose of ) avoiding mandatory fringe benefits. _3. Subcontracts with agencies or individuals that have common ownership or contracts with the  Contractor. Use Charge AcquisitionCost:^performance of any activities designated in the contract as a service to be delivered to DHS. g f) The subcontract is awarded through a competitive process if, in the opinion of DHS, the dollar and DHS.%I. SPECIFIC ASSISTANCE TO INDIVIDUALS6and given to that client as part of service delivery. J. MISCELLANEOUSb1. The cost of establishing and maintaining all accounting and other information systems required6DEFINITION: Costs for written or verbal communication 4`DEFINITION: Consumable or non-consumable items with a unit cost of less than $5,000. Consumable 4YDEFINITION: Any non-consumable item costing more than $5,000 that is not attached to or 4k1. Depreciation costs due to the normal depreciation as figured on straight line basis on of valuation of ] property as filed with the IRS, by a generally accepted accounting procedure, with adequate/ property records and depreciation schedules. ]DEFINITION: Transportation costs include the costs of travel, lodging, meals and incidental 4Effective fiscal year 2007, subcontractor budgets, when expenditure is over $2,500 will be required with contractor's/bidder's budget.ZDEFINITION: Compensation paid by the Contractor to a third party under a subcontract for 4_DEFINITION: The dollar amount of money or other items of value purchased for a specific client 4UNALLOWABLE COSTS: 4\DEFINITION: Expenses related to the contract which are not chargeable to other line items. 4h for management of the contract, not included in other line items. This includes costs incurred by 1 a central administration for those purposes.i2. Advertising specifically for: 1) recruitment of personnel required for the contract, 2) solicitationc of bids for the procurement of goods and s< ervices required, and 3) other purposes specifically# provided for in the contract. b3. Audit services for the administration and management of functions related to services provided under the contract.%4. Professional liability insurance.C5. Premiums on bonds covering employees who handle contract funds.b6. Costs of maintaining and operating a central store for supplies, equipment and materials used 2(Use Comment page if not one of the above methods)J directly or indirectly for provision of services under the contract. d7. Data processing specifically required in the contract or where required for management, such as d8. Services to cover processing of checks or warrants from preparation to redemption, including the`10. Employee counseling services, as generally covered by health insurance providers, including[12. Professional memberships for agencies that do not have an indirect cost rate and for 1. Update name change'CM 468-EX Changes on August 2006 update?2. Date printed appears in right hand lower corner of each page3. Elimination of cents5. Notes automatically pop up in areas that have been problems in the past, i.e. unemployment base, workman's compensation amount.;6. Break out of FICA - Social Security 6.2%, Medicare 1.45%67. Section on transportation page for training mileage4. Automatic computations: i.e. Annual salary X percentage of time spent on program, time spent on program X DHS portion, social security, Medicare\8. Removed CM-4074 (line item transfer) and instructions. This form is available on the Web.`5. Self insured worker's compensation and unemployment compensation costs are not allowable if  [ costs exceed rates and premiums that would have been allowed if insurance premiums or taxes would have been paid.X for the services purchased. May include costs of memberships in trade, business, a technical and professional organizations, as required for affiliation with the parent body.P13. Preparing contract payrolls and maintaining necessary related wage records.f14. Recruitment, examination, certification, classification, training, establishment of pay standards]15. Subscriptions, if the agency does not have an indirect cost rate and the subscriptions: H 1) are considered necessary to the administration of the program, b 2) provide a training component that increases the knowledge and skill of the agency staff, f 3) have a direct relationship to the program's specific objectives, 4) are specifically job and Y16. Contractors may charge the cost of training conferences and employee training if it b 1) is specifically identified training for the service purchased in the contract, 2) is not X applicable to other services provided by the agency, and 3) would not normally be U considered a part of general professional development. Examples of acceptable P training costs include wraparound and Families First. Eligible on-the-jobc fh~kkWnD o p +rOs<tvy|3 ӄNS?U n [$˛l5(ڞZݡ*&T ٱ~"$ -J7W(3dnBH 8 N7w`e ON S 7/l_? V   /r*md9|%"$')0,O./M (Ʉ  SV  dMbP?_*+%OL&L&8CM-468-EX (Rev.8-08) Previous edition obsolete. MS Excel&C&8Introduction&?'?M\\HCS084VSNBPF002\DHS_F2K5_HP5@C odXXLetterDINU"4 Sq,H IUPHxMOA "/ G=G"jf k$h / ` _K|īxlwͰ$Mgfgg_L'`A3He([Lqw_-Uxf8, o? unŞX< ^amp]شO-CR!KqrVt:sꅖI׉CCT Z} Xp0ih16iiIړn+FmsL$Gc@i an#ү"!NF 7977oQgK-lpK S@"    ,7 Sheet1gg@ (Ʉ y  dMbP?_*+%KH&L&8CM-468-EX (Rev. 8-08) Previous edition obsolete. MS Excel&C&8Changes&?'?M\\HCS084VSNBPF002\DHS_F2K5_HP5@C odXXLetterDINU"4 Sq,H IUPHxMOA "/ G=G"jf k$h / ` _K|īxlwͰ$Mgfgg_L'`A3He([Lqw_-Uxf8, o? unŞX< ^amp]شO-CR!KqrVt:sꅖI׉CCT Z} Xp0ih16iiIړn+FmsL$Gc@i an#ү"!NF 7977oQgK-lpK S@Z      ,7 Sheet38gg@ (Ʉ  u  dMbP?_*+%MJ&L&8CM-468-EX (Rev. 8-08) Previous edition obsolete. MS Excel&C&8Main Menu&?'?M\\HCS084VSNBPF002\DHS_F2K5_HP5@C odXXLetterDINU"4 Sq,H IUPHxMOA "/ G=G"jf k$h / ` _K|īxlwͰ$Mgfgg_L'`A3He([Lqw_-Uxf8, o? unŞX< ^amp]شO-CR!KqrVt:sꅖI׉CCT Z} Xp0ih16iiIړn+FmsL$Gc@i an#ү"!NF 7977oQgK-lpK S $<Budget Summary Sheet<5\rr  0?<], 1x9%A $ <Communication<\ rr  0?x], 2 9%P $< Supplies<\rr  0?Pi],39%< $ <Print Options<\ rr  0?-],5X9%= $<Purpose<'arr  0T? -],T$69%. $< Comments<~arr  0D?-],DD79%; $ < Instructions<a rr  0?`@-],d8 l9%0 $ < Guidelines<{a rr  0x ??  -],x 9< 9%@ $<Revision Changes<q>@<d  ,7 Sheet2gg@ (Ʉ +  dMbP?_*+%KH&L&8CM-468-EX (Rev. 8-08) Previous edition obsolete. MS Excel&C&8Purpose&?'?M\\HCS084VSNBPF002\DHS_F2K5_HP5@C odXXLetterDINU"4 Sq,H IUPHxMOA "/ G=G"jf k$h / ` _K|īxlwͰ$Mgfgg_L'`A3He([Lqw_-Uxf8, o? unŞX< ^amp]شO-CR!KqrVt:sꅖI׉CCT Z} Xp0ih16iiIړn+FmsL$Gc@i an#ү"!NF 7977oQgK-lpK S@<d  ,7 Sheet4gg@ (Ʉ /ME  dMbP?_*+%SP&L&8CM-468-EX (Rev. 8-08) Previous edition obsolete. MS Excel&C&8Getting Started&?'?M\\HCS084VSNBPF002\DHS_F2K5_HP5@C odXXLetterDINU"4 Sq,H      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuwxyz{|}~ IUPHxMOA "/ G=G"jf k$h / ` _K|īxlwͰ$Mgfgg_L'`A3He([Lqw_-Uxf8, o? unŞX< ^amp]شO-CR!KqrVt:sꅖI׉CCT Z} Xp0ih16iiIړn+FmsL$Gc@i an#ү"!NF 7977oQgK-lpK S