New Jersey Department of Health

BUDGET REVISION REQUEST (FS-57)

Budget /Cost Categories and Elements of Cost

Personnel Cost

Salaries and Wages

Fringe Benefits

Consultant / Professional Services Cost

Accounting and Auditing Services

Any other non-employee related professional services for which a formal consultant agreement is required

Bookkeeping Services

Office Expense and Related Cost

Advertising for Recruitment and Procurement

Bonding Cost

Data Processing supplies and services

Office Equipment maintenance which are normal maintenance costs compared to capital improvements

Payroll Services

Postage

Printing and Office Supplies

Telephone

Program Expense and Related Cost(1)

Educational Supplies and Equipment Maintenance

Food for Patients

Kitchen Supplies and Maintenance of Equipment

Medical or Laboratory Supplies or Contract Services (other than consultants)

Medical Supplies and Equipment Maintenance Supplies

Patient Personal care items

Recreation Supplies and Services

Vocational Supplies and Equipment Maintenance

Staff Training and Education Cost

All costs relating to training and continuing education of agency staff

Travel, Conferences and Meetings

Conference and meeting costs

Costs of meals or refreshments served at meetings with volunteers

Employee travel reimbursement

Insurance for Agency Vehicles

Maintenance cost for agency owned vehicles

Reimbursement to volunteers

Equipment and Other Capital Expenditures

Purchase of capital assets including renovations costs

Facility Cost

Depreciation or Use Allowance

Household supplies and Security Services

Insurance and property taxes

Lease or rent payments

License Fees

Maintenance of Building and Grounds

Utilities

Water and Sewer

Sub-Grants

NOTE: Please refer to the appropriate cost principles for the exact definitions of these cost elements.

(1) Definitions and Cost elements to be included with the applications.

FS-57 Budget/Cost Categories and Elements of Cost

AUG 12

Budget/Cost Categories and Elements of Cost for Budget Revision Request (FS-57) Form

Grants

FS-57, BUDGET, COST CATEGORIES, ELEMENTS OF COST, FINANCIAL SERVICES, GRANTS

Elaine White

2003-01-31

ewhite

NJDOH