1. FEDERAL GRANTS MANAGEMENT “All Things Fiscal/Budget” Grants Technical Assistance Workshop October 12-13, 2010 Brian Feldman/Mickey Reynolds Grants Management Specialists US Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA)

2. Overview Budgets for various programs Indirect costs Allowable and unallowable costs Federal Financial Report Questions

3. Budgets for Various Programs

4. Budget Information Non-Construction Programs

6. Indirect Costs

7. Indirect cost rates assign an approved percentage of “overhead” to each source of funding May require substantial communications with auditors to agree on certain fundamental principles of allocation Indirect costs may be claimed only if an applicable rate has been negotiated with the cognizant Federal or state agency, obtained through the Division of Cost Allocation (http://rates.psc.gov)

8. Allowable and Unallowable Costs

9. Allowable and Unallowable Costs-Cost Principles Entity TypeCircularsGrants-wideHHS Programs Education Institutions OMB A-212 CFR 22045 CFR 74.27 State and Local Governments OMB A-872 CFR 22545 CFR 92.22 Non-ProfitsOMB A-1222 CFR 23045 CFR 74.27

10. Federal Financial Report

12. Helpful Websites HHS and Standard Forms: http://www.hhs.gov/forms/publicuse.html Other Helpful Links: HHS Grants Policy Statement: http://www.hhs.gov/grantsnet/adminis/gpd/index.htm Code of Federal Regulations (CFR): http://www.gpoaccess.gov/cfr/index.html OMB Circulars: http://www.whitehouse.gov/omb/circulars Grants.gov Support: http://www.grants.gov/help/help.jsp

13. Questions???

14. GRANTS MANAGEMENT CONTACT HRSA, Division of Grants Management Operations Brian Feldman (301)443-3190 bfeldman@hrsa.gov Mickey Reynolds (301)443-0724 mreynolds@hrsa.gov