Superior Court of New Hampshire Drug Offender Program Fiscal Policy July 2017 Office of the NH Drug Offender Program 1 Granite Place Suite N400 Concord, NH 03301 NHDrugCourts@courts.state.nh.us
Index BACKGROUND...3 REQUIREMENTS FOR APPLYING...3 BUDGET INFORMATION...3 BUDGET JUSTIFICATION...4 Budget Categories...4 Indirect costs...6 AWARD NOTIFICATION...6 BUDGET REVISIONS...7 EXPENSE REIMBURSEMENT REQUEST FORM...7 Documentation...7 Administrative/Personnel...8 Treatment Providers...8 Testing and Laboratory...8 Office Expense...8 Other Services...8 Equipment...8 Travel/Training...9 PROGRAMMATIC REPORT...9 REIMBURSEMENT... 10 Drug Court Appropriation Scale... 10 Drug Court Personnel Salary Scale... 12 Administrative / Personnel... 12 Treatment... 12 Job Characteristics... 13 Forms... 14 SUPERIOR COURT OF NEW HAMPSHIRE... 15 Office of the NH Drug Offender Program... 15 Application for Funding... 15 SUPERIOR COURT OF NEW HAMPSHIRE... 17 Office of the NH Drug Offender Program... 17 Annual Drug Court Budget Request... 17 Sample Drug Court Budget Detail... 18 Allowable Costs... 18 Sample Expense Reimbursement Form... 22 SUPERIOR COURT OF NEW HAMPSHIRE... 24 Office of the NH Drug Offender Program... 24 BUDGET REVISION WORKSHEET... 24 Page 2
BACKGROUND Certified drug court programs operating in New Hampshire may qualify for state funding. The source of the funding comes from a bill passed by the New Hampshire Legislature during its 2016 Regular Session. The purpose of this funding is to provide supplemental funding to all certified drug court programs operating in New Hampshire. Distinct guidelines and standards have been created by the State Drug Court Advisory Committee and must be met by the drug court program in order to receive and maintain funding. Failure to meet these guidelines and standards can result in the loss of funding for a drug court program. REQUIREMENTS FOR APPLYING Any drug court seeking access to state drug court funds must meet the following requirements: - Drug courts must obtain a Certificate of Approval or a Provisional Certificate of Approval as a Certified Drug Court Program through the office of the chief justice of the Superior Court; - At a minimum, the drug court justice and the drug court coordinator must have attended a federal drug court training program, or training as approved by the drug offender coordinator; - Show documentation that the drug court program has pursued and was awarded a federal implementation grant and that grant has expired, or show proof of being denied a federal implementation grant; - The drug court must not be currently funded by a federal or non-profit implementation grant; however, a drug court may be funded for ENHANCEMENT or SUPPLEMENTAL funding from another source. BUDGET INFORMATION Drug Court grants will be issued for a period of up to 1 year and have a performance period end date of June 30. Each county is required to submit an annual request for program funding to the office of the NH Drug Offender Program. With the exception of the request for the initial year of funding, the request must be submitted no later than thirty (30) days before the beginning of the State s fiscal year of July 1. The request for the initial year of funding may be submitted as soon as is feasible. The request should be submitted via USPS to: or via email to: NH Drug Offender Program 1 Granite Place Suite N400 Concord NH 03301 NHDrugCourts@courts.state.nh.us. Individual applicants are encouraged to review their prior year expenditures to date as part of the request process. Each applicant must provide justification for the requested funding by submitting a budget with a request for funding. Budgets must be submitted on approved NH Drug Offender Program forms. Final appropriations for each drug court shall be established no later than 60 days after receipt of a complete application. Page 3
During the initial year of funding, awards may be pro-rated based upon the number of months between when the funds were awarded and the State s fiscal year end. During the initial year, startup drug courts shall report quarterly as other drug courts and shall show a steady progress of growth toward their budgeted goal. All awards are subject to availability of state General Funds. BUDGET JUSTIFICATION The following budget line items, if requested, should include detailed information to assist the office of the NH Drug Offender Program in determining the proper amount of funding for your county s drug court program. Budget Categories Administrative/Personnel The primary functions for which costs are considered administrative include: overall management and coordination; preparation of plans, budgets, reports, and schedules; and case management and supervision of clients. Include the annualized salary or wage basis for all drug court program staff whose salaries are paid in whole, or in part, using drug court funding. This listing may include the drug court coordinator and case manager. All salaries shall be limited to the current pay scales of similar or equivalent positions as approved by the office of the NH Drug Offender Program. Note: Please do not include treatment personnel in this category. Fringe Benefits All drug court personnel shall receive the same benefits as are received by full-time county/agency employees. Treatment Include the costs of a drug court s clinical treatment program, including the costs of ASI (or equivalent) screening, detoxification services, inpatient treatment, outpatient visits, etc. If treatment is provided by the county s staff, the salary, fringe benefits, and expense information of these clinicians should be explained under this category. Also include the costs of any part-time or contract treatment/counseling personnel. If treatment is provided by a treatment agency which is the direct recipient of these drug court funds and not a sub recipient of funds through a county, the state will reimburse the treatment agency based on the non-billable hours of the counseling staff of the treatment agency. Such reimbursement will be calculated as a percentage of time not billed that will be applied to the salaries and benefits costs of those counseling staff to arrive at a non-billable expense amount. Testing and Laboratory Page 4
Include the entire cost of laboratory fees, urine screening and analysis, and materials associated with testing, as applicable. If drug screening is performed in-house, the cost of supplies, reagents, and equipment should be included in this category. Office Expenses Include all expenses associated with the physical operation of the drug court. Include the cost of rent, utilities, and maintenance of facilities, as applicable. In addition, include the cost of office supplies, materials, equipment leases, computer and printer supplies, postage, etc. utilized in the administration of drug court operations. The cost of office equipment or office furniture should be included under the Equipment category. Other Services Include the costs of ancillary services provided to drug court participants, such as: auditor s fees; computer and equipment repair; educational, vocational, and other professional services. Equipment Include the costs of all non-expendable items to be purchased during the fiscal period. The cost of a single unit of equipment should include related charges for accessories, installation fees, delivery charges, insurance, and taxes, if any. Recipient drug courts are required to be prudent in the acquisition and management of property purchased with the drug court funds. Equipment and office furniture purchased by any drug court program shall be included in and accounted for in the inventory and audit of the county. All equipment shall be purchased in accordance with state law. All equipment must be properly tagged, as required by state and federal law. Travel and Training Include all costs associated with continuing education, training, national or state conferences, membership costs, and meetings directly related to drug court. Any drug court program using state funds, approved through the office of the NH Drug Offender Program, shall be reimbursed if proper itemized receipts are filed. All out-of-state travel shall be limited to drug court specific training such as those provided by the National Association of Drug Court Professionals, National Drug Court Institute, New England Association of Drug Court Professionals, National Highway Traffic Safety Administration, Congress of State Drug Court Associations, State Drug Court Associations, or a Judicial College sponsored drug court training conference. Out-of-state travel beyond approved trips shall be paid using sources other than the state monies approved by the office of the NH Drug Offender Program. All travel reimbursement must comply federal per diem standards, set forth in 41 CFR 301-11, and be approved by the Office of the Drug Offender Program.. The New Hampshire Alternative Sentencing Conference (NH State Drug Court Conference) shall be mandatory unless given a special waiver of attendance. Audits Page 5
The use of public funds distributed by the office of the NH Drug Offender Program is subject to state audit and must be used in accordance with state law. Each individual drug court is responsible for proper use of public funds allotted to it. In addition, each county s drug court must provide for an annual independent audit of all funds received from the office of the NH Drug Offender Program. If a drug court is audited at least annually by regular county audits, then this regular audit will be deemed sufficient. A copy of each audit shall be retained in the files of the county and a copy furnished to the office of the NH Drug Offender Program. Indirect costs Overview: Indirect costs, by definition, cannot easily be directly allocated to individual programs or projects. Administrative costs (general office supplies, administrative personnel and corresponding office space, etc.) are usually indirect in nature as they support many, if not all, programs of an organization. The indirect cost rate is the mechanism by which a portion of these shared costs can be allocated to the various programs or projects with which the organization is involved. The portion of the shared costs that are allocated to the program are then recouped along with the directly allocated costs. An agency seeking recoupment of some of their indirect costs must have approval by the state or federal agency that is responsible for reviewing, negotiating, and approving indirect costs for the agency, and must provide a copy of their current approved indirect cost rate to this office. The agency would also need to clearly demonstrate the calculation for the indirect costs being charged for a particular period, in the form of Direct Cost Basis x Indirect Cost Rate = Indirect Costs Requested. De Minimis Rate: The Drug Offender Program follows the 10% de minimis policy for indirect costs as set by the federal government. Under this policy, for recipients that currently have a negotiated indirect cost rate, the Drug Offender Program will accept this negotiated rate. If a requesting agency has never had an indirect cost rate, the Drug Offender Program will accept the de minimis rate of 10 percent. The state grant will follow the federal guidance from the Office of Management and Budget set forth in 2 CFR 200.68-1 Determination of Modified Total Direct Cost (MTDC for Subawards(s). It states: MTDC means all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and subawards and subcontracts up to the first $25,000 of each subaward or subcontract (regardless of the period of performance of the subawards and subcontracts under the award). MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward and subcontract in excess of $25,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs. AWARD NOTIFICATION Upon notification of an approved NH Drug Offender Program appropriation, each applicant Page 6
has ten business (10) days to submit a Budget Revision to the NH Drug Offender Program coordinator, or his designee. This Budget Revision must reflect the appropriate distribution of funds between line items. The total budget provided on the Budget Revision form, if in excess of the amount awarded by the office of the NH Drug Offender Program, will only cover the maximum funds described in the RSA. Only approved forms should be e-mailed or mailed via the USPS to the NH Drug Offender Program coordinator or his designee. BUDGET REVISIONS By state law, all budgets of public funds must be in balance in total and between line items. In the event that it becomes necessary to revise a drug court budget due to unforeseen changes in expenditures within a category, each drug court should immediately submit a Budget Revision form to the director of the office of the NH Drug Offender Program. All recipient drug courts must give prompt notification in writing to the office of the NH Drug Offender Program of events or proposed changes which may require a budget adjustment. The request shall set forth the reasons and basis for the proposed change and any other data pertinent for review. Office of the NH Drug Offender Program shall render its decision regarding approval of the proposed budget revision(s) in writing within ten (10) working days of receipt of request. All requests for changes to the approved award shall be carefully reviewed by the office of the NH Drug Offender Program for their contribution to the goals and objectives of the Drug Court Program. Only under extraordinary circumstances shall retroactive approval be considered to any budget revision request. If the amount of funds being reallocated totals more than 5% of the total grant award, the modification must receive prior approval by the office of the NH Drug Offender Program. Budget revisions shall be furnished in writing to the office of the NH Drug Offender Program of said modification along with the revised budget. In completing the Budget Revision form, the following guidelines must be adhered to: The Approved Budget column must be equivalent to the previously provided figures on the Budget form (Attachment 1), provided to the NH Drug Offender Program immediately after notification of approved award letter, or previously approved Budget Revision form. The Change request + or - column must total zero. Any increase or decrease to any category must be offset by an equivalent decrease or increase to other categories. The Revised Budget column total must be equal to the Approved Budget column total. EXPENSE REIMBURSEMENT REQUEST FORM Documentation Documentation deemed acceptable to support activities for services shall be maintained and made available upon request. Demonstrated capacity to provide service delivery, as well as documented performance outcomes, will be taken into consideration for future funding. This documentation should be stored at the county s physical location. Page 7
Each county shall maintain documents in accordance with the office of the NH Drug Offender Program. Documents must be maintained for a minimum of five years after completion of any drug court program funded through the office of the NH Drug Offender Program. Acceptable documentation includes but is not limited to the following: General Ledger, Spreadsheet or Other Detailed Report of Monthly Expenditures and; Time Sheets Invoices Itemized Receipts Accrual Records Fixed Assets Inventory Records Travel Reimbursement Forms (Invoices are required in addition to the other forms of documentation) Administrative/Personnel 1. Time sheets depicting employee s name, job title, time period and number of hours worked. 2. Signed contracts for services; and 3. Paid invoices for treatment services provided. Treatment Providers 1. Current copy of treatment agreement showing effective and expected termination dates, scope of work, terms of payment, etc.; and 2. Paid invoices for treatment services provided, with any personal information relating to the client redacted. Testing and Laboratory 1. Current copy of testing/laboratory agreement showing effective and expected termination dates, scope of work, terms of payment, etc.; and 2. Paid invoices for testing and lab services provided, with any personal information relating to the client redacted. Office Expense Paid invoices on company letterhead depicting item name, unit price, total purchase amount and date of purchase. Other Services Equipment Paid invoices on company letterhead depicting item name, unit price, total purchase amount and date of purchase, service agreement, or other contracts. Page 8
1. Paid invoices on company letterhead depicting item name, unit price, total purchase amount and date of purchase; 2. Inventory records; 3. Bid and quote information; and 4. County s purchasing policy. Travel/Training 1. Travel vouchers; 2. Hotel, airline, railroad and/or rental car receipts/ticket stubs showing date(s) of travel, purpose of travel, employee name(s), and total expense of trip; 3. Travel Reimbursement Forms for automobile travel, date(s) of travel, purpose of travel, name of personnel traveling, total number of miles, and reimbursement at the GSAapproved rate per mile, parking, taxi and toll receipts; 4. Conference agenda; and 5. Out-of-state travel shall have a justification statement detailing the benefits to be obtained by the drug court from the training. This shall be reviewed and will be considered in approving travel and training budgets for the subsequent budget year. 6. The NH Drug Offender Program reimburses for travel in accordance with the federal government regulations for transportation (42 CFR 301-10); lodging (42 CFR 301-11.12); per diem (42 CFR 301-11); and miscellaneous expenses (42 CFR 301-12). The General Services Administration (GSA) establishes per diem rates for destinations within the Continental United States (CONUS). By the last business day following a calendar quarter, each county must submit to the office of the NH Drug Offender Program an Expense Reimbursement Request Form, which details expenditures incurred for the preceding quarter. All reported expenditures must be supported by the type of documentation listed above for each category. Expense Reimbursement Request Forms may be either e-mailed or mailed via USPS to the office of the NH Drug Offender Program by the last business day following each calendar quarter. Each county is responsible for maintaining a file of this documentation that ties the expenditures to the Expense Reimbursement Request Form. This file must be readily available for review by NH Drug Offender Program monitors or its designees. Each county is responsible for maintaining records to support expenditures for a period of at least five (5) years for State funds. Upon receipt and approval of a completed Expense Reimbursement Request Form, the office of the NH Drug Offender Program will issue a reimbursement check to the individual county for expenditures reported during the prior period. PROGRAMMATIC REPORT Page 9
By the 10 th business day of each month, each drug court program must submit to the office of the NH Drug Offender Program a Programmatic Report, which details the status of clients enrolled in the program. Programmatic Reports may be either e-mailed or mailed vis USPS to the office of the NH Drug Offender Program Coordinator by the 10 th business day of each month. Failure to submit Programmatic Reports by the 10 th business day of each month may jeopardize the drug court s ability to receive reimbursement in a timely manner. During the initial year, startup drug courts shall report monthly as other drug courts and shall show a steady progress of growth toward their budgeted goal. NH Drug Offender Program may request additional reports as needed. REIMBURSEMENT In any county that has implemented or which will implement the felonies first project within one year of commencing operation of a drug court or alternative drug offender program, 100% of approved expenditures submitted on the Expense Reimbursement Request Form shall be reimbursed to the county, up to the limit of state funding. Expenses will be reimbursed within 45 days of receipt by the office of the NH Drug Offender Program of a conforming Expense Reimbursement Request Form. Drug Court Appropriation Scale RSA 592-B: 9, I (c) defines funding for all levels of drug court programs. Consult the chart below to determine the amount of funding for which your county s drug court program will qualify. With a Without a Felonies Felonies County First Project First Project Carroll $200,000 $100,000 Coos $200,000 $100,000 Sullivan $200,000 $100,000 Belknap $300,000 $150,000 Cheshire $300,000 $150,000 Grafton $300,000 $150,000 Hillsborough $490,000 $245,000 Merrimack $490,000 $245,000 Rockingham $490,000 $245,000 Strafford $490,000 $245,000 Page 10
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Administrative / Personnel Drug Court Personnel Salary Scale The primary functions for which costs are considered administrative include: overall management and coordination; preparation of plans, budgets, reports, and schedules; and case management and supervision of clients. This listing may include the drug court coordinator and case manager. The annual salary scale is based on a full time employee (FTE) of the drug court program. All salaries shall be limited to the current pay scales of similar or equivalent positions as approved by the Office of the NH Drug Offender Program. Job Title Salary Range Drug Court Coordinator $45,000.00 - $75,000.00 Drug Court Case Manager $34,000.00 - $54,000.00 Treatment If treatment is to be provided in-house, it is subject to prior approval by the NH Office of the Drug Offender Program. If treatment is to be provided though an MOU or contract with an outside agency, listed below are suggested salary ranges based on licenses and experience. Job Title Salary Range MLADC $55,000.00 - $75,000.00 LADC $40,000.00 - $60,000.00 Masters Level Clinician (no licenses) $35,000.00 - $50,000.00 Page 12
Job Characteristics Experience/Educational Requirements The following apply only to those persons employed by the drug court program. Job characteristics, experience and educational requirements are subject to change. DRUG COURT COORDINATOR Job Characteristics: This is professional work involving the overall management of the drug court program. This person shall be responsible for management and coordination of drug court functions and operations. This person shall be responsible for the drug court s compliance with all legislation and rules as they apply to the drug court program. They will provide supervision to other drug court staff and coordination between drug court team members. Employee shall perform his or her duties according to an MOU with the court. Education: A Bachelor s degree from an accredited four-year college or university; or graduation from a standard four-year high school or equivalent (GED) and four (4) years of relevant experience. AND Twelve (12) hours of continuing education and training in substance abuse and criminal justice issues. DRUG COURT CASE MANAGER Job Characteristics: This is a professional position in which the case manager will provide casework services to clients enrolled in the drug court program. The employee will work closely with the drug court coordinator and the drug court judge. Essential functions will include, but are not limited to: maintaining contacts with drug court clients for various interviews and programs; preparing and processing forms and reports; and compiling data for monthly reporting. Additional duties and job functions may be identified and included by the drug court judge. Employee shall perform his or her duties according to an MOU with the court. Education: A Bachelor s degree from an accredited four-year college or university; or graduation from a standard four-year high school or equivalent (GED) and four (4) years of relevant experience. AND Twelve (12) hours of continuing education and training in substance abuse and criminal justice issues. DRUG COURT SUBSTANCE ABUSE COUNSELOR Job Characteristics: This is a professional position in which the counselor will provide treatment services to clients enrolled in the drug court program. The employee will work closely with the drug court coordinator and the drug court judge. Essential functions will include, but are not limited to: providing individual and group outpatient counseling and psycho-education to adults referred through the Drug Treatment Court Program and abiding by Federal regulations governing confidentiality of Alcohol and Drug Abuse Patient Records, 42 CRG. Additional duties and job functions may be identified and included by the drug court judge. Employee shall perform their duties according to an MOU with the court. Education: LADC and/or Master s Degree in counseling psychology, social work, or related field, with experience in substance abuse treatment. AND LADC and/or CMHC, LICSW preferred Twelve (12) hours of continuing education and training in substance abuse and criminal justice issues. Page 13
Forms Page 14
SUPERIOR COURT OF NEW HAMPSHIRE Office of the NH Drug Offender Program Application for Funding PURSUANT TO NH RSA 592-B:9 1. County: ; Division: 2. Request for: Adult Treatment Drug Court Funding Alternative Drug Offender Program - RSA 490-G:3 defines Alternative drug offender program as programs that divert offenders out of the criminal justice system or utilize intensive probation supervision, random drug testing, and evidence based cognitive therapy. Please describe your program: 3. Is there a federal implementation grant available for your program? If so, have you applied for the federal implementation grant? If yes, a) When did you apply for the grant? b) Were you awarded a grant? c) If awarded, when does grant expire? d) Please attach the letter of denial or approval to this application. 4. If Drug Court, list the team members by title and name: (teams should include; judge*, prosecutor, defense counsel, probation officer*, law enforcement officer, jail representative, case manager, treatment provider, drug court coordinator) 1. 2. 3. 4. 5. 6. 7. 8. 9. *Office of the Superior Court will assign the judge and probation officer Page 15
5. Dates and location(s) and title(s) of training, team member attended: Date Location Title Attending Team Member 6. Please attach a completed version of the Adult Drug Court Best Practices Survey which can be found on the Judicial Branch Website: http://www.courts.state.nh.us/drugcourts/docs/adultdrugcourt_standardsbestpractices_survey2 016.pdf 7. Please attach your proposed budget for the operation of the drug court or alternative drug offender program. 8. Are you already operating a Drug Court in your county? a. If Yes, how long has it been in operation? i. How many individuals are currently enrolled in the program? ii. How many individuals have been enrolled in the program since its inception? iii. How many have graduated/successfully completed? b. If No, how many individuals do you anticipate enrolling per year? Signed: Date: Page 16
SUPERIOR COURT OF NEW HAMPSHIRE Office of the NH Drug Offender Program Annual Drug Court Budget Request Please complete the following information and return no later than 30 days prior to the county s fiscal year end to the office of the NH Drug Offender Program Coordinator, 1 Granite Place - Suite N400, Concord NH 03301. Email completed budget request to NHDrugCourts@courts.state.nh.us or mail via USPS to the address listed above. Name of Drug Court: (NH County) Remittance Address: Phone: Fax: E-Mail: Category Budget Other Source Amount Total Each Row Administrative/Personnel $ % $ = $ Fringe Benefits $ % $ = $ Treatment $ % $ = $ Testing & Laboratory $ % $ = $ Office Expenses $ % $ = $ Other Services $ % $ = $ Equipment $ % $ = $ Travel & Training $ % $ = $ Indirect Costs $ % $ TOTAL $ % TOTAL $ = $ Indirect costs shall be included in accordance with CFR 200.414 (f) and CFR 200.68. Signed: Date: If using funds from any other source to supplement the annual budget, the office of the NH Drug Offender Program requires a listing of the source and amounts you intend to spend in each category. Page 17
Sample Drug Court Budget Detail Allowable Costs A. Administrative/Personnel Only personnel who work directly for the drug court program should be included in this section. Personnel information in this section must include each employee s annual salary, either percentage of time on the project of Full-Time Equivalent (FTE) (1 FTE=100 percent), and the duration of the budget request period. Example: Name/Position Computation Costs Jane Doe/Coordinator 100% time X $20,000 annual $20,000 Salary X 1 year B. Fringe Benefits Fringe benefit costs should be provided for all allowable personnel listed in Section A. The total percentage of the fringe benefit rate must be shown, along with the breakdown of that percentage. Example: Name/Position Computation Costs Jane Doe/Coordinator 27.85% fringe benefit rate X $5,570 $20,000 annual salary X 1 year (Fringe Benefit Rate: FICA=6.2%; Medicare=1.45%; Unemployment=0.2%; Health Insurance=20%; Total=27.85%) C. Treatment Include the entire cost of a drug court s clinical treatment program, including the costs of ASI (or equivalent) screening, detoxification services, inpatient treatment, outpatient visits, etc. If treatment is provided by the county s staff, the salary, fringe benefits, and expense information of these clinicians should be explained under this category. Also, include the costs of part-time or contract treatment/counseling personnel. If treatment is provided by a treatment agency which is the direct recipient of these drug court funds and not a sub recipient of funds through a county, the state will reimburse the treatment agency based on the non-billable hours of the counseling staff of the treatment agency. Such reimbursement will be calculated as a percentage of time not billed that will be applied to the salaries and benefits costs of those counseling staff to arrive at a non-billable expense amount. Example: Item Description Computation Costs Inpatient treatment services 60 clients x $250 per 42 day program $15,000 Page 18
D. Testing and Laboratory Included should be costs associated with the drug testing of clients. This can include laboratory fees, urine screening and analysis, materials associated with testing, as applicable. If drug screening is performed in-house, the cost of supplies, reagents, and equipment should be included. Example: Supply Item Computation Cost Instant urine drug test kits $330/box x 3 boxes per year x 1 year $990 E. Office Expenses Include all expenses associated with the physical operation of the drug court. Include the cost of rent, utilities, and maintenance of facilities, as applicable. In addition, include the cost of office supplies, materials, equipment leases, computer and printer supplies, postage, etc. used in the administration of the drug court operations. The cost of office equipment or office furniture should be included under the Equipment category. Example: Supply Item Computation Cost Office supplies (pens, copy $200/month x 12 months $2,400 paper, tape, print cartridges, desk calendars, binders) F. Other Services Include the costs of ancillary services provided to drug court participants, such as: educational, vocational, and other professional services; computer and equipment repair; auditor s fees; and attorney fees. Example: Item Computation Cost Annual program audit $1,200 1,200 G. Equipment Only non-expendable items should be listed in this category (expendable items should be listed under Supplies or Miscellaneous). These funds may be used to purchase equipment when current equipment either does not exist or is unable to perform the necessary tasks required in drug court operations. Prior to requesting funds for equipment, applicants should confirm that there is a need and not just a desire for the newest technology and that the equipment will be used by drug court personnel only. Equipment must be used 100 percent of the time for drug court purposes. It is sometimes difficult to break down equipment costs, but they should be itemized to the extent possible. Inclusion of items not used solely for the purpose of this drug court program will be considered on a case-by-case basis, and allowed to the extent deemed appropriate by and at the discretion of the State Drug Court Advisory Committee. In such instances, a rationale for allocation of that portion of the Page 19
item s cost that is used for the purpose of this drug court program must be included in the budget request. Example: Item Computation Cost Computer $850 $850 Laser jet printer $350 $350 H. Travel/Training Drug court teams are encouraged to use funds to travel to various training programs and conferences sponsored by state and national drug court associations. This is an excellent opportunity to learn new techniques and network with other drug court practitioners. Funds in this category must be broken out. When locations of workshops and/or conferences are not known, applicants are asked to estimate travel costs. We recommend that applicants budget up to $1,000 per person to attend each conference. Example: Purpose of Travel Location Item Computation Cost Training Workshop Unknown Airfare $600 x 6 people $3,600 Hotel $100/night x 6 people x 3 nights Meals $40/day x 6 people x 4 days $1,800 $960 Ground $20 x 6 people $120 Transportation Page 20
I. Indirect Costs See Page 6 of this policy for a definition of indirect costs. Indirect costs are calculated as a percentage of allowable direct costs. All indirect costs, if charged, must be in accordance with CFR 200.414 (f) and CFR 200.68. Indirect cost rates shall be either a predetermined rate approved by a cognizant agency or a de minimis rate of 10%. Note there are special rules on contracted or pass through entities and equipment. Example (using the de minimis rate of 10%): Category of Direct Costs Amount Computation Cost Personnel Salary 15,000/ yr 15,000 x 10% $1,500 Personnel Benefits 5,000 /yr 5,000 x 10% 500 Travel 8,500 8,500 x 10% 850 Equipment computer, cell phone, etc 2,800 2,800 x 10% 280 Treatment Costs that are not pass though or reimbursable This cannot include a piece of equipment over $5,000 Total Indirect Costs $3,130 Page 21
Sample Expense Reimbursement Form SUPERIOR COURT OF NEW HAMPSHIRE Office of Drug Offender Program County: Grant Number: Expense Reimbursement Request Period Covering From: To: Invoice Number: Date of Submission: Payee Name: Payee Address: Total Grant Award: $0.00 Total Exp Requested to Date: $0.00 Balance of Grant Award: $0.00 Date of Expense Description of Expense Budget Category Amount of Expense * Authorized Signature: Name/Title: SUBTOTAL $ - % REIMBURSED (50% or 100%) 100% TOTAL REIMBURSEMENT $ - Office Approval: Name: Date: * All Starred Expenses are elgible expenses for the indirect cost rate in accordance with CFR 200.414 (f) and CFR 200.68 **Attach all backup to ensure receipt of reimbursement in a timely manner** All expenses with an asterisk by them are those to which an indirect cost rate has been applied in accordance Page 22
with Page 23
SUPERIOR COURT OF NEW HAMPSHIRE Office of the NH Drug Offender Program BUDGET REVISION WORKSHEET Please use this form to complete all budget revisions for the Name of Drug Court county fiscal year. Budget Revision (Circle One) 1 2 3 4 Budget Amount Change Request + or - Revised Budget Amount Other Source Budget Amount Change Request + or - Revised Other Source Budget Revised Annual Budget Administrative/Personnel Fringe Benefits Treatment Testing & Laboratory Office Expenses Other Services Equipment Travel & Training Indirect Costs TOTAL $ $ $ $ $ $ $ Budget Revision prepared by: Title: Signature: Date: **Return this form to the office of the NH Drug Offender Program, 1 Granite Place - Suite N4001 Granite Place - Suite N400 Concord NH 03301** For Office Use Only: Signature: Date: Page 24