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increase or decrease in the Investment Capital cost category, an increase in the Indirect Cost category (if applica

'Not filed with the Office of the Federal

Register. Forms available from the Commu.

tion, depending upon his/her prior (4) CSA Form 325a Budget Support salary levels a given incumbent of that Sheets (requests

for

budgetary position may be proscribed from re- charges). ceiving that maximum salary by OEO (c) Copies of these forms may be Instruction 6900-01).

found in Appendix A' to this subpart. 1126 8 1067.16–5 Changes allowable without au amendments requests, regardless of a

(d) An original and seven copies of sata OED approval.

the OED division that monitors the Except as provided in 1067.16-4 or projects, should be mailed to: as prohibited by CSA grant conditions (1) Program Management and Supor regulations, Title VII grantees may port Division, Office of Economic De 20 make other programmatic and budget velopment, Community Services Adary changes in their approved grants ministration, 1200 19th Street NW. Pa without prior OED approval (in ac Washington, DC 20506. cordance, of course, with their own (e) Distribution of copies to the 2* bylaws, published personnel policies, OED project manager and other apregulations, etc.). Such changes in propriate CSA/OHD personnel will be 247 clude: (a) Creation or abolishment of handled by the Program Management staff positions, or changes in duties. and Support Division.

(b) Increases or decreases in salaries (f) Specific instructions on the prepfor individual positions.

aration of these forms are provided in (c) Increases or decreases in budget

paragraphs (f)(1) through (4) of this cost categories 1.1-2.4 and 2.6, or de section: creases in cost category 3.0, by shifting

(1) OEO Form 315a, Grantee Quarfunds among such cost categories. terly Financial Report. See CSA In

struction 6807-2. 8 1067.16–6 Submişsion of amendment requests to OED for approval.

(2) CSA Form 3256, Request for

Amendment to Grant. This form is (a) Any programmatic or budgetary

used for all amendment requests

. change constituting an amendment

Where the request involves no budget(see 1067.16-4) may not be made by a

ary changes, the CSA Form 325b is the Title VII grantee without prior OED

only form required. The form is selfapproval. Such approval must be in

explanatory; it provides essentially for writing and may be given only by the

& narrative description of the proDirector of OED or his Deputy (the

grammatic and/or budget changes reonly OED officials authorized to ap

quested. Blank sheets should be used prove Title VII grants). Oral "authori

to complete any continuation pages. It zation” by any OED employee or writ

the amendment involves changes in ten "authorization” by any OED em.

the grantee target area, by-laws, etc.

, ployee other than the director or his

appropriate documents such as maps, deputy shall not constitute OED ap

new proposed by-laws, etc., should be proval. Moreover no grant amendment

attached to the CSA Form 325b. may become effective until the date the written approval is signed.

(3) CSA Form 325, Budget Summary,

This form is used when the requested (b) The documentary requirements

amendment involves an increase in the for amendment requests are relatively

total program cost (whether or not simple. An amendment request con

supplementary funds are required), an sists of from one to four numbered forms as follows:

(1) OEO Form 315a Grantee Quarterly Financial Report (requests for nocost extension in excess of 4

period without additional funds (8 months).

(2) CSA Form 325b, Request for Amendment to Grant (all requests).

(3) CSA Form 325, Budget Summary (requests for budgetary changes).

nity Services Administration.

ble), or an extension of the funding “no-cost extension") for four to twelve

date

months beyond current termination the bottom of the CSA Form 325b,

and by signing, dating, and returning NOTE: no-cost extensions of four months

the form (together with any supportor less require only the CSA Form 325b; no

ing forms and documents) to the cost extension of more than 12 months are grantee. If any modifications are made I refundings, subject to CSA Instructions in the amendment as approved, such 6710-6).

modifications will be indicated on the Detailed instructions on how to com

CSA Form 325b or on attached condiEl plete CSA Form 325 for amendment

tions or explanatory materials. If the i requests may be found in CSA Instruc

amendment involves & budgetary me pretion 6710-8.

change, OED will complete Column F (4) CSA Form 3250, Budget Support of the CSA Form 325 submitted by the PS Sheets (Parts I and ID). (i) This form

grantee with the amendment request will normally be used in any amend

and will return the 325 along with the ment request involving an increase in

325b to the grantee. The CSA Form NPB program costs (whether or not supple

325, with Column F completed, will mentary funds are requested), or a no

now constitute the official, approved cost extension for more than four grant budget as amended. months. It may even be necessary for

(2) Supplemental Grants and Nocertain requests to shift funds among

Cost Extensions. OED approval of budget cost categories. However, there grant amendments involving the oblimay be fairly simple amendment re

gation of additional funds or extendbab! quests where the necessary budgetary ing the funding period beyond the cur. back-up justification can be provided

rent termination date is indicated in . Grow directly in the narrative on the CSA the same way as the initial grant or re78 Form 325b, in which case the CSA funding, by executing a CSA Form Form 325a will be unnecessary.

314, Statement of CSA Grant. For this (ü) Where the CSA Form 325a is group of amendments OED approval is Tot used, it will provide the detailed cost not shown on the CSA Form 325b, and basis for each budget cost category af.

that form is therefore not returned to fected by the requested amendment. the grantee. If the approved amend. The figures on the CSA Form 325a ment involves a supplemental grant, will then be summarized, by cost cate the amount of the new funds awarded gory on the CSA Form 325. Detailed will be shown on the CSA Form 314 instructions on how to prepare grant (not the total grant as amended). If budgets and CSA Form 325a may be the amendment is a no-cost extension, found in CSA Instruction 6710-8. the CSA Form 314 will show zero (0)

funds awarded but will indicate the 8 1067.16–7 Amendment approval/disap new, extended termination date for

proval and post-approval requirements. the grant. If the amendment both sup(a) Upon receipt of an amendment plements and extends the grant, the request it will be reviewed by the ap CSA Form 314 will indicate both the propriate OED staff and either ap amount of new funds awarded and the proved or disapproved. If the request new, extended termination date. For is disapproved, the “Disapproved” box supplemental grants and no-cost exwill be checked on the bottom of the tensions of four to 12 months, the CSA Form 325b, and the form will be

CSA Form 325, with Column F comsigned and dated by the OED director pleted by OED, will be attached to the or depl uy director and returned (to CSA Form 314 to indicate the new regether with any supporting forms and vised budget (for either the current documents) to the grantee.

grant period as amended or for the (b) If the request is approved, the new extended period) as approved by procedure followed by OED will OED. For no-cost extensions of four depend on the nature of the amend months or less, the grantee was not rement request, as follows:

quired to submit a CSA Form 325 and (1) Amendments Which Neither Obli. therefore no such form will be at gate New Funds Nor Extend the Grant tached to the CSA Form 314. If OED Period. OED approval will be indicated approval of the amendment is continby checking the “Approved” box on gent on certain conditions or modifica

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(i) Paid personnel. (A) All salaries of

grantee employees paid with CSA

tions, special conditions or an explana

BUDGET CATEGORY tion of program or budget changes will

(1) 1.1 Salaries and wages. be attached to the CSA Form 314.

(2) 1.2 Fringe Benefits.

sa salarie (c) Following receipt by the grantee

(3) 1.3 Consultants and Professional Serv. of a signed CSA Form 325b approving ices.

2 respon an amendment which neither obli (4) 2.1 Travel.

stionshi gates new funds nor extends the grant, (5) 2.2 Space Costs and Rentals. the grantee need take no further (6) 2.3 Consumable Supplies.

SE PUE action, unless the amendment was ap (7) 2.4 Lease and Purchase of Equipment proved subject to certain conditions and Property. requiring action by the grantee. Fol.

(8) 2.5 Investment Capital. lowing receipt by the grantee of a

(9) 2.6 Other Direct Costs. signed CSA Form 314 approving a sup

(10) 3.0 Indirect Costs. plemental grant or no-cost extension, the grantee must sign the CSA Form

8 1067.17–4 CSA Form 325a, Budget Superprint 314, as in the case of the initial or re

port Sheet (Parts I and II).

la positio funding grant, and return it to OED to (a) This form will be used in all ini. signify official acceptance of the grant tial and refunding grants and normal.

mitee sit or extension. If any special conditions ly in any amendment request involving

mparab are attached, the grantee must also an increase in program costs (whether take such action as is indicated.

or not supplementary funds are re

quested) or a no-cost extension for Subpart 1067.17—Preparing a Budget more than four months.

for a Title VII Grant Under the (b) It may even be necessary for cer-
Community Services Act (CSA In-

tain amendment requests to shift
struction 6710-8)

funds among budget cost categories.

However, there may be fairly simple SOURCE: 41 FR 26689, June 29, 1976, unless amendment requests where the necesotherwise noted.

sary budgetary back-up justification 8 1067.17-1 Applicability.

can be provided directly in the narra

tive on the CSA Form 325b, Request This subpart applies to all applica

for Amendment to Grant, in which tions for community economic devel

case the CSA Form 325a will be unnecopment grants under Title VII of the essary. Community Services Act of 1974.

(c) The CSA Form 325a should be 8 1067.17-2 Purpose.

completed before CSA Form 325, de

tailing the cost basis for each budget This subpart prescribes the require

cost category. Under Part II more ments and procedures for preparing a

than one category may be shown on budget for Title VII applicants.

the same page if space allows. Addi8 1067.17-3 Preparation of budget forms

tional copies of the 325a should be

used as continuation sheets to comfor grant action.

plete Part II (or in unusual cases (a) Budgets must be submitted for

where the number of personnel exthe following types of grant actions:

ceeds the number of lines on the form, (1) Initial and Refunding Grants,

to complete Part I). Once the 3258 is See CSA Instruction 6710-6.

completed, the totals should be carried (2) Budget Amendments. See CSA

over to column D or E, depending on Instruction 6710-7.

the type of grant action, of section I (b) CSA Form 325, Budget Summa

on the 325. ry, is required to describe the proposed

(1) Part 1 (Salaries and wages: budget. The budget detail should, in

Budget category 1.1). Items 1, 2, and 3
most cases, be presented on CSA Form
325a, Budget Support Sheet. Salaries

are selfexplanatory. Under items 4 and
5 enter the salary, wage or the valu

: and wages are listed in Part I of the

ation of services of all paid employees CSA Form 325a, and other expenses

and volunteers participating in the are listed in Part II. They should be program. grouped by the following budget categories:

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project funds must be established as a part of a structured salary plan which

sets salaries or salary ranges for each Testi! position or group of positions based on

the responsibilities of the position, its relationship to other positions, and the salaries of comparable positions in other public or private non-profit

of im agencies.

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(B) Any person hired to fill a CSA funded position must be paid at a rate no higher than the rate established

for that position in accord with most Bale appropriate local comparability or at a )

rate comparable to that paid for simi

lar positions in the community from edil which the applicant was hired. (The

grantee should have a record of the Les i comparability data and be able to

produce such upon request by CSA). inds For salaries in excess of $15,000 per

year, comparability data should ac

company the application. See OEO Inssaryke struction 6900-02.

(C) Salaries entered on the 325a are et centru maximums. Applicants are cautioned fairly that particular incumbents of any relis given position may be prescribed from

receiving such maximums by the proIn this vision of OEO Instruction 6900-01, 250, 8 which limit entry salaries or salary in

creases to 20% or $2,500, whichever is til de smaller, of an individual's prior annual

salary.

(D) A separate entry should be made on the 325a, item 4.A for each differ

ent position title. If two or more emAit ployees are employed in identical posive bir tions, only one entry should be made llor in 4.A with the number of employees a sebe in the position shown in parentheses

after the position title. The entries in 4.B and 4.C should be the man-months and salaries for an employee in the respective position in 4.A multiplied by the number of employees in that posi

example, a half-time employee working for an entire year is considered to work six man-months.

(ii) Volunteers. If volunteer workers are going to participate in the program, their time may be valued for the purpose of calculating non-Federal share. Valuation methods are prescribed in 88 1068.9–1 through 1068.9-5 (OEO Instruction 6802-1a). A person should be treated as a volunteer only if he receives no compensation from anyone for work in the program. All volunteer positions should be entered in item 5 of the 325a. When an employee is paid but an employer other than the grantee furnishes the services, he should be listed under item 4 of the 325a and his services valued in 4.E at his regular rate of pay, provided these services are in the same skill for which he is normally paid. This would be the case, for example, if a private law firm assigned an employee to work one day a week in a CSA funded CDC office.

(2) Part II (Budget support data: Cost categories 1.2-3.0). (i) Estimated costs or valuations for all projected program needs, other than salaries, wages and volunteer services are to be entered in this part.

(ii) Items 1, 2, and 3 are self-explanatory.

(iii) For each budget item enter:

(A) Its cost category number (see section below on cost categories for further guidance) under column A.

(B) A description of the item and its basis for valuation under column B (NOTE: For items under Cost Category 2.5-Investment Capital the basis for valuation is not required. Only identify, to the extent possible, the ventures or types of ventures to be invested in, including revolving loan or loan guarantee funds, where applicable. For all entries in other cost categories show how the Federal and nonFederal estimates were numerically derived. See sections below on cost categories for further guidance.)

(C) The Federal share of its estimated cost under column C.

(D) The non-Federal share of its estimated cost or valuation, under column D.

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(E) On the Budget Support Sheet, part-time employees should be shown separately. Do not list two employees each working half a year as one employee working full-time. Where a position is part-time the fraction of fulltime employed (e.g. half-time or onethird time) should be shown in parentheses after the position title. The number of man-months shown for a part-time position should in all cases be based on full-time employment. For

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normally have to spend more money per square foot of space than projects

cities in the country which GSA USES

(iv) All budget items under Part II area before selecting the contractor to are to be grouped under the following insure the CPA's estimate is fair. For 2008 cost categories:

Title VII grantees which have ven OG (A) Cost category 1.2: Fringe bene tures in addition to administrative $ 150 fits. (1) This category includes not funds to audit, the cost of the auditur se only such items as health insurance, will be higher. life insurance, and retirement contri (ii) Legal fees. Legal fees are paid on

Estely butions, but also workmen's compensa a case-by-case basis. Title VII grantees' tion, unemployment taxes, and social legal fees average $2,000-$4,000 per

Eteral security taxes.

year.

pa per (2) If fringe benefits shown are a

(iii) Other consultant service. May

Doce percentage of total compensation, the include board training, staff training, applicant should identify each benefit

by mu and its share of the overall percentage

management training, feasibility stud.

ies and surveys. In estimating the figure, e.g., employer's contribution

MET DE

other consultant costs the following for social security.

STO

should be considered: Number of days, (3) Fringe benefits must cover at

daily fee rate, cost of transportation, least social security and workmen's

and per diem. Normally $100 per day compensation. Other options which

is the maximum daily fee permitted. may be included in fringe benefits are health insurance, life insurance, and

However, in view of the highly techni

. retirement. However,

cal specialists frequently required in when these

certain ventures and business planfringe benefits do include the added options, the options should be equita

ning, fees in excess of $100 per day are ble to both high and low salaried em

allowable for certain Title VII grantployees. Plans which are only afford

ees under conditions described in the able by high salaried people should

general or special conditions to such not be acceptable in CSA funded anti

grants. Where such higher fees are al

. poverty programs. A 15% fringe total

lowable an average of $150 per day is

usually quite adequate. is average for Title VII grantees. (B) Cost category 1.3. Consultants

(C) Cost category 2.1: Travel (1) and Professional Services. (1) This cat

Cost of travel should be broken down egory includes legal fees, accountants'

in Part II of the 325a in terms of fees, consultants' fees, and the like.

travel within grantee's target area, (2) A reasonable percentage of the

and travel outside of the area. Items budget (depending on specific pro

covered should include number of emgrams and need for training) may be

ployees or board members expected to set aside for consultant and profes

travel, number of miles at x cents & sional services. The two most impor

mile, or number of trips outside target tant areas which must be covered

area and average cost of trip and per (whether with Federal or non-Federal

diem. See example below: funds) are audits and legal fees.

(i) Number of travellers x number (i) Audits. CSA grant funds may not

of miles x number cents per mile = be used to pay for more than one

cost of travel in target area. audit annually, except where CSA re

(ii) Number persons travelling X quests in writing additional audits. For

number trips per person X average detailed CSA audit requirements see

cost per trip (air fare + per diem, OEO Instruction 6801-1. Generally,

other costs-taxi, phone, etc., usually the cost of an audit will depend on the

$10 per day per person is adequate) = size of the grant, whether or not there

cost of travel outside target area. are any delegate agencies, where the

(D) Cost category 2.2: Space costs

The records are located (in one place or

(1) Projects located in urban areas will scattered) and how well the grantee's accounting procedures were set up. Audit costs will also vary in different localities. A cost of $3,000-$5,000 for an audit on a $1 million grant is considered reasonable. The grantee may wish to talk with several CPA's in the

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located in rural areas. The Office of Economic Development can provide to grantees upon request estimates for the cost per square foot of space in all the

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