Sanctuary Transitional Shelter Foster Grandparent Program Sanctuary Youth

Determining Allowable Costs Allowable costs must: – Be necessary and reasonable – Conform to

Determining Allowable Costs • Three factors for allowable costs – also see 2 CFR

Fiscal and Program Staff Items which are completed with input between both fiscal and

Allowable Cost Policies • Sources of procurement policies – DOL YB grant agreement –

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Sanctuary Transitional Shelter Foster Grandparent Program Sanctuary Youth Shelter Rural Tobacco Education Program WIC - Women, Infants and Children Local Conservation Corps (LCC) Low-Income Home Energy Assistance Program (LIHEAP) Café EOC Street Saints Housing Programs Community Health Center Regional Youth. Build Monthly Technical Assistance Session on Allowable Cost Head Start 0 -5 Recycling Transit Systems Food Distribution California Personal Responsibility Education Program (CAPREP) Summer Food Program Access Plus Capital Weatherization Youth. Build Charter School of California Central Nielsen Conference Center School of Unlimited Learning (SOUL) Adolescent Family Life Program (AFLP) Food Services Central Valley Against Human Trafficking (CVAHT) Safe Place Urban South Youth Program LGBTQ+ Resource Center Valley Apprenticeship Connection

Determining Allowable Costs Allowable costs must: – Be necessary and reasonable – Conform to any limitations or exclusions under 2 CFR Part 200 Subpart E – Be consistent with Agency and Grant (DOL) policies and procedures – Comply with Generally Accepted Accounting Principles in the United States of America (GAAP) – Be adequately documented – Be charged either to grant or used as matching funds. Cannot be used as both.

Determining Allowable Costs • Three factors for allowable costs – also see 2 CFR 200 section 400 – Necessary to support program operations – Reasonable based on sound business practices and market rates – Allocable: Cost(s) allocated based on benefit received (2 CFR 200. 405) • If questions on if costs are allowable, seek guidance from grant officer.

Fiscal and Program Staff Items which are completed with input between both fiscal and program staff include: § Budget development § Monitoring of budget to actual variance status with written analysis § Reliance on budget to guide purchase obligations § Ensuring documentation captured for allocated costs: § Personnel -- time sheets and allocation worksheets. § Training -- attendance logs of attendees § Operating costs such as telephone, internet, computers – call volume, personnel FTE allocation, number of enrolled participants. § Training on Agency procurement policies and procedures provided to all staff with procurement approval authority.

Allowable Cost Policies • Sources of procurement policies – DOL YB grant agreement – Fresno EOC (Agency) –Uniform guidance –Program-specific policy, such as for supportive services and needs-based payments • Purchase orders (PO) procedures