Rural Youth Development Grant Program Budgets and Accounting Nancy Valentine, Ed.D. National Program Leader, 4-H Rural Youth Development Grantee Training June 2011 Crowne Plaza at Historic Union Station Adapted by National FFA 6/22/11

Budget Writing Tips (1 of 5) Use Budgetary Details Information Sheet Explain budget requests in proposal narrative Link budget requests to project outcomes Provide more rather than less information Cost must be reasonable Include purpose, # people, # miles, unit cost, total cost, how often

Budget Writing Tips (2 of 5) Line items must add & multiply correctly Categories must sub-total correctly Sub-totals must add correctly Correct sub-totals must transfer accurately to budget form Use round numbers;.50 or more up; less than.50 down

Budget Writing Tips (3 of 5) Group and explain items Items to establish a community garden 5 garden $ metal $5.00 $ rolls wire $20.00 $ Sub-Total $975.00

Budget Writing Tips (4 of 5) Group and Explain Items Food Preservation Workshops 5 pressure $30.00 $ large canning food $ Sub-Total $ Materials and Supplies Total $1,300.00

Budget Writing Tips (5 of 5) Questions: National organization office first; they can contact staff at NIFA

Budget Categories Salaries (1 of 2) Show work by academic & summer or calendar months Give total months--1 person 100% for 12 mos.; 1 person 50% for 6 mos. = 18 months Salary & fringe only for project budget period Salary cannot exceed regular rate of pay

Budget Categories Salaries (2 of2) Not allowable at Chapter level Include role, FTE%, how fringe was calculated Secretarial staff must be significantly above regular duties to count on grant

Budget Categories Nonexpendable Equipment (1 of 2) Items equal or more than $500 (lower than NIFA - $5,000) and useful for more than 1 yr. Items less than $500 go in “materials & supplies” Justification needed for similar equipment purchased before Purchase early in the project

Budget Categories Nonexpendable Equipment (2 of 2) Include descriptions, purpose, costs, time used General purpose items (office equipment) not allowed

Budget Categories Materials & Supplies Materials & supplies to conduct community projects Materials & supplies for learning activities at meetings (markers, notebooks, paper) Curriculum Give purpose, # youth & adults, cost per unit, # meetings

Budget Categories Travel (1 of 2) Must relate specifically to grant Youth travel needs measurable purpose & outcomes Include number of people, costs, purpose, destination, dates, mode of transportation Foreign travel needs prior NIFA approval

Budget Categories Travel (2 of 2) Overnight should include per diem meals & lodging Must follow organization’s written travel policies

Budget Categories Formal Publications Costs Publishing in journal or program related publication Commercial printing for program materials Give cost for layout, design, printing, #copies, purpose

Budget Categories Student Assistance/Support Training programs for youth & adult volunteers to implement program Include purpose, # youth & adults, duration, location, travel, & all other costs

Budget Categories Other Direct Costs-Equipment/Facility Rental Provide type of equipment/facility to be rented, purpose, length of time needed, rental rate, how rental rate was established

Budget Categories Other Used for other costs not listed above Purpose and cost details are needed for each item

Budget Categories Other—Communications Mailings, postage, express mail, faxes, long distance phone Other—Photocopying In-house photocopying of materials

Budget Categories Other—Conference/Meetings Conference/meeting not related to training youth & adults Includes facility rental, equipment, travel, per diem for participants Include purpose, cost per item, # people, amount of time Ex: Community education workshops on food preservation

Budget Categories Other—Speaker/Trainer Speakers are discouraged due to limited short-term impact Other—Honorariums For staff who are working in excess of salaried time; policies must allow