DI 39503.270 Nonpersonnel Costs -- DDS
The method for estimating nonpersonnel costs will require a line-item approach supported by rationale in all areas.
In projecting changes, use the line-item terminology in your rationale, e.g., communications, supplies, equipment, etc. The regional office may also require additional information concerning specific items of nonpersonal costs. DDS's should identify any “other costs” with full rationale and arithmetic expressions.
The workload, the impact of expected program developments and emphasis, and the agency's own plans together with the base year experience must be translated into specific line-item explanations. Each line-item explanation also requires furnishing an analysis of the base year expenditures and a budget year estimate supported by complete rationale.
The rationale for any change from the base year experience shall (a) show the extent of the change, (b) explain why the change is expected, and (c) provide the basis for the extent of change being estimated.
A. Base year case cost
Compute a case cost for each line item, using actual data for the fiscal year most recently ended on September 30. Using the base year as a guide, develop the budget estimates for each fiscal year. The rationale for any change must be full documented in the narrative. The regional office may also require additional information concerning specific items of nonpersonal service costs.
B. Controlled items
Specific needs for the budgeted fiscal years in categories controlled by the regional office must be submitted with complete justification in support of requested funds. Specific approval for any controlled cost categories not submitted with the budget request must be requested in writing from the regional office before obligations are incurred during the fiscal year.