Budget Justification

Procurement Name: Local Lead Agency 2013-2017 Guidelines

Contract Number: CTCP-13-05

Contract Term: 07/01/2013 - 06/30/2014

Agency Name: Calaveras County Public Health Department

Effective Date: 01/01/2014

Project Name: Tobacco Prevention Program

Plan Version ID: 2.0

Project Type: Local Lead Agency

Report Generated: 03/27/2015 10:18 AM

Budget Section

FY 13/14

A. Personnel Costs

$ 75,565

B. Fringe Benefits @ 18% - 32%

$ 20,451

C. Operating Expenses

$ 15,811

D. Equipment Expenses

$0

E. Travel/Per Diem and Training

$ 1,716

F. Subcontracts and Consultants

$ 12,123

G. Other Costs

$ 3,021

H. Indirect Expenses @ 0% - 15%

$ 14,272

Total Expenses

A. Personnel Costs
Title:
Project Director

FY 13/14
$ 52,404

Salary Calculation:
$2,630-$2,696x 65% x 26 pay periods x 1 year.
(Revised amt: $2696 x 75% x 26 pay periods x 1 yr)
Duties Description:
The Project Director has overall responsibility for the
implementation and completion of the scope of work
objectives and activities. The Director is the primary liaison
to the TCP program consultant and program evaluators.
The Director is responsible for evaluation responsibilities at
a minimum of 4 hours a week. The Director is responsible
for recruitment and development of the Coalition, the
training of youth, community members and Coalition
members as required for completion of the program
objectives. The Tobacco staff assignments are made and
monitored by the Director for completion of the scope of
work activities.
Revision 10/27/14: Time increased due to reduction of time
by the Health Education Program Manager.
Title:
Senior Accounting Technician
Salary Calculation:
$1,713-$1,757 x 10% x 26 pay periods x 1 year.
(Revised amt: $1757 x 5% x 26 pay periods x 1 yr)
Duties Description:
Performs accounting and auditing related to maintenance
and reconciliation of Tobacco Prevention Program fiscal
records. Specific duties include: review and balance
program budget for review by Health Education Manager;
process claims for payment; track trust fund balances;
develop documents for use in budget preparation; enter

$ 2,149

$ 142,959

data into accounting software; develop quarterly cost

reports for Tobacco Project Director; develop cost reports
for County Auditor every six months; and related accounting
tasks.
Revision 10/27/14: Time in program was less than originally
anticipated. Budget revision work occured after the reporting
period.
Title:
Clerical Assistant III

$ 422

Salary Calculation:
$1,303-$1,336x 2% x 26 pay periods x 1 year.
Revision $1336 x 1% x 26 pay periods x 1 yr.
Duties Description:
Assemble Quit Kits as requested by Project Director.
Provide general word processing and copying support to
program as needed. It is County policy to budget staff under
10% FTE as direct personnel cost. The duty description is
specific to tobacco control activities. Percent of time
supports activities.
Revision 12/27/17: Clerical staff became a part time student
and worked less hours than anticipated.
Title:
Health Education Program Manager

$ 10,451

Salary Calculation:
$3,360 - $3,444 x 22% x 26 pay periods x 1 year.
(Revised: $3444 x 12% x 26 pay periods x 1 yr.)
Duties Description:
Supervises Tobacco Prevention program staff and monitors
completion of activities per objective. Provides technical
assistance with activities as needed. Overall responsibility
for budget management and program management. Acts as
lead for objectives requiring internal policy development.
Revision 10/27/14.The Health Ed Program Manager
decreased her time significantly as the Public Health
Manager is taking over this role. The Public Health
Managers time is less than anticipated. The extra time was
picked up by the Project Director.
Title:
Community Health Assistant II
Salary Calculation:
$1,859-$1,906 x 22% x 26 pay periods x 1 year.
(Revision $1906 x 20% x 26 pay periods x 1 yr.)
Duties Description:
Participates in supervising youth and providing
transportation as needed for the retail environment
observational surveys; facilitates weekly youth group
meetings to carry out objective 2 community awareness
activities; conducts educational presentations to community
in support of smoke-free outdoor dining and retail
environment. Attends Alliance for Substance Abuse
Prevention (ASAP), participates in TCP webinars as
identified by Health Education Manager and participates in
monthly Tobacco staff meetings.
Revision 10/27/14. Actual time in program was less than
originially anticipated.

$ 10,139

Total Personnel Costs:

B. Fringe Benefits
At approximately 18% - 32% of Total Personnel Costs,
Fringe Benefits includes the following:

$ 75,565

FY 13/14
$ 20,451

Range varies per employee depending on coverage chosen

by each employee (i.e., single, married, or family plan) vs.
annual salary of employee. Long term disability, Medicare,
PERS (retirement), Health and Life Insurance, and Deferred
Compensation (county contribution is $25 per month x 12
months for Deferred Comp). Fringe benefits are paid to
eligible employees per agency personnel policies. There are
no premiums applicable to fringe benefits.
Revision 10/27/2014: Fringe Benefits were 27% this
reporting period. The decrease is contributed to the Account
Tech III is a lower salary range than the previous Senior
Account Tech position.

C. Operating Expenses
Title:
CTCP Communications Network (PARTNERS)

FY 13/14
$0

Description:
The Project will access and utilize PARTNERS - Internet
access costs are included in the Communications budget
line.
Title:
Space Rent/Lease

$ 13,181

Description:
(1.21 FTE x 538 sq. ft. x $1.35 per sq. ft. x 2 months) +
(1.21 FTE x 538 sq. ft. x $1.39 per sq. x 10 months for
dedicated space) plus (1759 sq. ft. common area x 8.13% x
$1.35 per sq. ft. x 2 months) + $1.39 per sq. X 10 months.
Staff in tobacco Prevention Program is 1.21% FTE or 8.13%
of total departmental FTE of 14.89. This includes the use of
common space such as conference rooms, reception area,
restrooms, file room, copy machine area and hallways.
Title:
Office Expense

$ 819

Description:
Includes office supplies (such as pens, pencils, paper,
printer cartridges, etc.) plus direct-charged copy costs at
estimated average $50 - $100 per month x 12.
Revision 10/27/14 Average cost $68.25 per month x 12
months.
Title:
Communications
Description:
Includes monthly costs related to the telephone system,
Internet access and FAX service, estimated at $45 - $60 per
month x 12 months.

$ 473

Revision 10/27/14: Communication costs were less than

anticipated at $39.42 x month x 12 months.
Title:
Postage

$ 44

Description:
Includes expenses for postage costs for project mailings
and general correspondence and materials at approximately
$15 - $25 per month x 12 months.
Revision 10/27/14: Postage costs were dramatically less
than anticipated as this is a bridge year. Less mailings were
required.
Approx $3.67 per month x 12 months.
Title:
Printing

$ 249

Description:
Includes expenses for outside vendor printing and
reproduction of retail environment campaign data and
educational messages, and secondhand smoke outdoor
dining materials [cards, window clings], approximately $120
per month x 12 months.
Revision 10/27/14: average cost $20.75 per month x 12
months. Some of the cost of printing was built into the
Educational Materials in the category labeled "Other".
Printing costs were less than anticipated.
Title:
Utilities

$ 364

Description:
Includes expenses for electric, gas, and waste disposal at
approximately $25 - $50 per month for 12 months. These
expenditures may not be typically treated as an indirect
cost as allowed under OMB A-87. Calaveras County has
consistently treated utilities services as a direct cost. These
items are directly related to the TCP because utilities are
providing power to TCP personnel offices, phones,
computer equipment and office equipment such as the
copier.
Revision 10/27/14: Actual costs were $30.33 per month x 12
months. Less heating & cooling were required due to
moderate weather and A-87 charges were less than
anticipated.
Title:
Janitorial
Description:
Includes janitorial services for 1.21 FTE project staff at
approximately $90 - $125 per month x 12 months.
These expenditures may not be typically treated as an
indirect cost as allowed under OMB A-87. Calaveras County
has consistently treated custodial services as a direct cost.
These items are directly related to the TCP because
janitorial services are cleaning TCP personnel offices and

$ 681

shared space including bathrooms, hallways, conference

rooms, mail area and reception.
Revision 10/27/14: Indirect A87 charges were less than
anticipated for janitorial. Average $56.75 per month x 12
months.
Title:
LLA Project Director Association Dues

$0

Description:
Project Director Association dues were prepaid through
2016 in FY 12/13.

Total Operating Expenses:

D. Equipment Expenses
The tobacco control program needs to purchase the
following:

$ 15,811

FY 13/14
$0

There are no planned equipment purchases for FY 13/14.

Total Equipment Expenses:

E. Travel/Per Diem and Training

Title:
Project Travel/Training

$0

FY 13/14
$ 335

Description:
Project related travel costs (per diem, mileage, vehicle fuel,
maintenance) for local travel to meetings, community
events, etc. Estimate 10-30 trips per year for Project
Director and/or Tobacco program staff at 23-65 miles per
trip for approximate annual mileage of 708 miles x current
IRS rate of $0.565 per mile
Revision 10/27/14. IRS mileage rate dropped to $.56 per
mile as of January 2014. Actual mileage 598 miles x $.56
per mile.
Title:
CTCP Travel/Training

$0

Description:
There are no planned CTCP travel or training costs for FY
13/14.
Title:
Required CTCP Travel/Training
Description:
Travel costs for Project Director and/or 1-2 staff (per diem,
mileage, vehicle fuel, registration, lodging) to required
CTCP events.

Regional/Local spokesperson and press conference support

trainings 2 staff, 1 coalition member, for day training in
Sacramento; mileage (estimated $60) and 3 lunches @ $15
each ($45 total), parking estimated at $10; grand total
estimated $115.

$ 1,381

CX Training -2 days, 2 staff in Sacramento meals x 2 (2

lunches @ $15, 2 dinners @ $25) for estimated total of
$160; lodging for one night ($84 + tax, estimated $98 per
night) for 2 staff for total of $196; registration estimated at
$125 x 2 for $250 total, mileage estimated at $60, parking
estimated at $10 x 2 for $20 total: grand total estimated
$686.
Annual Capitol Information and Education Days,
Sacramento mileage to Sacramento, $60 estimate plus
$10 parking; $70 total.

Project Director's Meeting for 2 days in Sacramento for one

staff: two nights lodging ($84.00+ tax, estimated $98 per
night) for a total of $196, meals (2 lunches @$15, 2dinners
@ $25) for estimated total of $80; mileage estimated at $60,
parking @ $10 x 3 for estimated $30, registration of $125;
grand total estimated $491.
Revision 10/27/14: parking for Information & Education
Days was $19.50 for a day instead of $10 which is higher
than anticipated. Parking for the Directors Meeting was $20
which is higher than anticipated.
Title:
Out-of-State Travel

$0

Description:
No out of state travel is planned.

Total Travel/Per Diem and Training:

F. Subcontracts and Consultants

Title:
Evaluator Consultant

$ 1,716

FY 13/14
$ 12,000

Description:
Consultant will create/perform evaluation activities, analyze
data, prepare evaluation reports, advise LLA, etc., $85/hour
x 129 -153 hours per year; anticipate cost of $1,000 per
month.
Title:
Graphic Artist

$ 123

Description:
Graphic artist to provide design services for media
advertisements and campaign materials to support
objectives 1, 2 and 3. Estimated at $25 per hour for
approximately 25 hours.
Revision 10/27/14. The Graphic Artist did less work than
anticipated at 4.92 hours at $25 per hour.

Total Subcontracts and Consultants:

G. Other Costs
Title:

$ 12,123

FY 13/14
$ 1,104

Educational Materials
Description:
Includes the purchase of educational materials such as
brochures, pamphlets, posters, and cessation booklets for
distribution to community to support Secondhand Smoke
campaign, (estimated 200-230) Tobacco Quit Kits, and
general community requests.
Revision 10/27/14: Printing and manufacture costs of
pamphlets and folders were more than anticpated. Unused
funds from "printing" helped cover some of this expense as
well as from media/advertising.
Title:
Behavior Modification Materials

$ 1,596

Description:
Behavior Modification Materials purchased will be consistent
with the CDPH and CTCP guidelines and will not exceed
$50 worth/value per person per year. Behavior Modification
Materials will be provided to restaurant owners who adopt
voluntary no smoking outdoor policies, Coalition members
who participate in intervention activities for objectives 1, 2,
and 3, youth who participate in retail environmental surveys,
Second Hand Smoke awareness/education activities and
community presentations (e.g., estimated 130-140 gift
certificates, T-Shirts). Cessation Quit Kits to include items
such as quit message pens, emery boards, and educational
materials. Also will purchase No Smoking tabletop signage
for local restaurants. Youth volunteers from Friday Night
Live and Teens Against Tobacco may be used to assist with
activities. Behavior Modification Materials for youth may
include shirts, key rings, or lunch. Materials will be used to
reinforce or motivate desired behavior.
Gift cards 40 Common Grounds Restaurant @ $5 each =
$200; 45 Subway @ $5 each = $225; 45 Starbucks @ $5 =
$225. Activities list to be provided, if gift cards are
distributed to volunteers. Quit Kits 100 quit booklets and
200 1.800 NO BUTTS cards.
BMMs are provided to program participants to motivate
and/or reinforce positive: behavior, participation, and/or
involvement in tobacco control activities and requires action
on the part of the recipient to receive the BMM. The cost of
the BMM may not exceed $50 in value, per person, per
year.
Revision 10/27/14: The cost of printing the NO BUTTS
cards and quit kit booklets were slightly higher than
anticipated.
Title:
Media
Description:
Purchase of newspaper or other county publication
ads/inserts (i.e., recognition of restaurant owners who adopt
no smoking policies in outdoor eating areas, ads to promote
observance activities [objective 2] and recruitment ads for
the Coalition [objective 3]). The Program will provide news
advertisement copy and place it as paid ads/inserts in local
newspapers and/or other county publications. No-cost press

$ 321

releases will also be completed to support activities.

Average cost of advertisement in local paper is between
$250 and $400 per ad.
Revision: 10/27/14: Internet advertising was used and cost
less than anticpiated. Unused funds moved into behavior
modification materials and educational materials.
Title:
Sponsorships

$0

Description:

Total Other Costs:

H. Indirect Expenses
At approximately 0% - 15% of Personnel and Fringe
Benefits, Indirect Expenses includes the following:
Indirect expenses include prorated application of internal
Agency and Department administrative costs and A-87 Cost
(costs relating to the County Wide Cost Allocation Plan)
which include administrative costs, personnel department,
county counsel, accounting and payroll services, building
and equipment maintenance, auditing and insurance, and
utilities and janitorial services for administration and
government center facilities. Estimating 11-12% for FY
13/14.
Revision 10/27/14 Actual Wages and Fringe $75,565 +
$20,451 = $96,016 Personnel Costs. Indirect costs are
calculated at 15% of total Personnel Costs which = $14,402.
A slight savings is attributed to decrease in the Acct Tech
IIIs wages. The original budget submission was based upon
available funding which did not allow for the full 15% to be
calculated.

$ 3,021

FY 13/14
$ 14,272