FDPIR Budgets

$Regulations/FNS Instructions; etc. $Common Terms $FDPIR Budget Process $Forms/Reports, & documentation required $Timeframes involved $Costs associated w/FDPIR

$FNS Handbook 501 – Chapter 2, Section $FNS Handbook 501 – Exhibits H, Y & Z. $Cost Principles $Part 277 $Part 3016 $FNS Instruction – Rev. 1 $SuperCircular (several OMB circulars combined)

$Continuing Resolutions; $Obligations; $Tribal Match/Waiver requests; Compelling justification; $Indirect Cost Rates $Depreciation/Use Allowance/ In-kind, etc.

$Funding period: Oct 1 st – thru Sept 30 th – every year. $FNS-HQ – provides annual memos of administrative funds – proposed & actual to ROs. $ITOs send proposed costs to FNS for review and approval; $Costs submitted include federal and tribal shares needed to operate FDPIR; 75%-25% $Backup doc. to support tribal matching contributions (depreciation charts, in- kind)

$Continuing Resolution (CR) may be approved (a portion of federal funds will be distributed to regions – based on timeframe of CR). $Under CRs – Federal funds are distributed via timeframe specified (e.g., 2 weeks, 30 days, 45 days)--- and funding is distributed based off of previous FY approved funds;

$ Every year, all FDPIR administrativefunds must be obligated no later than Sept. 30 th. $Obligations – are the amount of orders placed, contracts awarded, & similar transactions which require payment. (All invoices, purchase orders must be dated by Sept. 30 th ) $Liquidation of obligations: No later than 90 days after end of FY (December 30 th )

$Salaries/Fringe Benefits  Largest Line Items (up to 75%)  Include COLAs (Tribe has to approve) $Travel  Trips (NAFDPIR, annual FDPIR Directors’ meeting, fuel costs, tailgate expenses) $Supplies  Routine supplies: paper, ink, etc. $Equipment  Copiers, computers, furniture, vehicles, maintenance repairs, vehicle tune-ups, etc.

$Construction  Building Space –  Tribally-owned – Depreciate  If a 3 rd party owns building (Tribal consortium) – rental/leases and/or fair market values can be used  Tailgate sites – can be used as in-kind contribution by using fair market value

$Contractual  Anything w/contractual obligation, such as Pest Control, Insurance, Maintenance agreements (Copiers) $Indirect Costs  Varies amongst ITOs  Approved rate vs. Proposed rate $Other (Miscellaneous)  Utilities, Dues, etc.

$Throughout year – $Keep Cuff accounts $Track purchases (invoices/requisitions) $Work w/FM depts. $Utility costs/fuel costs $Track salaries/vacancies $Proper maintenance on equipment/vehicles

$Review status of Indirect Cost Rate $Do you have a current rate approved? $If rate is approved at a higher rate (21% - 26%) – more money (if available) will be taken from budget $If rate is approved at a lower rate (26%- 21%) – program may have more funds for end yr.

$The SF-424 form is submitted once budgets are approved. $The SF-424a form or other supporting documentation should also be submitted. $Indirect cost rate agreements $Quarterly basis – the SF-425 reports are submitted from ITOs + final report.

$Quarterly SF-425 report dates: $January 30 th ; $April 30 th ; $July 30 th ; $September 30 th ; $Final report – December 30 th. $Final Statement of Accounts – End-yr reconciliation of ITO drawdowns vs. outlays reported – (could result in claim against ITO )

Any costs/purchases not required for the purpose of FDPIR operations $Entertainment $Costs of membership in organizations substantially engaged in lobbying; $Travel not associated with FDPIR; $Use of program vehicles for personal use; $The acquisition of land or buildings; $Contributions or donations $Bad debts