55B - RESO FOR THE LITTLE FARMERS PROJECT

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Exhibit 2 6. Community Engagement - Costs of engaging community members through community meetings and events directly related to the project are eligible. 7. Overhead - Overhead costs are the non -project specific costs of doing business that are not directly related to the implementation of the project to be funded (for example, rent, computers, telephones, office supplies, internet access, copy machines, electricity). Certain types of overhead are not allowed including, food and beverage, fundraising, lobbying and entertainment. Any cost that is billed as a direct cost may NOT be included in overhead. Grantees that wish to charge overhead must be able to document the appropriateness of the charges. One typical method for documentation is to have a Cost Allocation Plan. Other methods may also be adequate, but it is the grantees responsibility to determine this based on Generally Accepted Accounting Principles. It is recommended that grantees develop an appropriate method for calculating their overhead rate and determine what overhead costs may be allocated to the grant, subject to the Agency's approval and the 15% limit. It is the responsibility of the grantee to maintain appropriate records for all overhead costs and to be able to provide those records in the event of an audit. Overhead should be included as a line item in the approved project budget and limited to a maximum of 15% of total direct costs of a grant. 8. Other Expenditures - In addition to the major categories of expenditures, grant funding may be used for miscellaneous costs necessary for execution of the project at the discretion of the State. Some of these costs may include: a. Premiums on hazard and liability insurance to cover personnel and/or property. b. Work performed by another section or department of grantee's agency that can be documented as direct costs to the project (see requirements above under Personnel or Employee Services). c. Transportation costs for moving equipment, program participants, or personnel. d. Training costs for staff to increase cultural competency Capital Projects 1. Project Manage ment/Non-Construction Costs — Up to twenty-five percent (25%) of grant funds for a development project may be spent on project management/non-construction (pre - implementation) costs, including, but not limited to, planning and design, environmental documents, architecture and engineering, construction plans, permitting, and direct project administration and management. The State will award pre -implementation funds for eligible proposed projects provided the applicant agrees that if the proposed project is not ultimately approved for implementation or awarded funding by the State but is instead funded and implemented by entities independent of the State, and which rely in whole or in part on the environmental documentation paid for by the pre -implementation award, that upon approval by those other entities, all funds expended by the State for the environmental review will be repaid. 23 55B-32