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State Plan AR FY26 - Original Submission Page of 104 112 OPERATING BUDGET The regulations at 7 CFR 273.7(c)(6) outline State agencies must include an operating budget for the year. Complete all cost categories, as applicable. Note that the cost categories, outside of the contractual or county administered program line items, apply only to the State agency costs. The calculated values will automatically display upon selecting the Quick Save button. Direct Program and Admin Costs Non-Federal Share Federal Share Total Salary/Wages (State agency only) $0.00 $292,691.11 $292,691.11 List Full Time Equivalent (FTE) staff positions, percentage of time spent on the project, and average annual salary of each position. Example: E&T Manager - $60,000 * .50 FTE = $30,000; 5 E&T Counselors = $25,000 * 1.00 FTEs * 5 = $125,000. Title Salary % of time Total Charged to E&T SNAP E&T Administrator (Program Eligiblity Specialist Expert) $67,155.39 100 $67,155.39 $67,155.39 SNAP E&T Manager (Program Eligiblity Specialist Expert) $64,140.15 100 $64,140.15 $64,140.15 Policy Development Coordinator (Program Eligiblity Specialist II) $60,727.87 100 $60,727.87 $60,727.87 Program Eligibility Analyst $54,743.85 100 $54,743.85 $54,743.85 Grant Coordinator $45,923.85 100 $45,923.85 $45,923.85 Non-Federal Share Federal Share Total Fringe Benefits $0.00 $109,396.56 $109,396.56 Explain how fringe benefits are calculated and clearly explain how the amount listed was determined. If charging fringe benefits to the E&T program, provide the approved fringe rates. To calculate fringe benefits, follow these steps: • List all benefits: Identify and total the cost of all fringe benefits provided to the employee. • Add payroll taxes: Include any payroll taxes paid on behalf of the employee. • Calculate the total: Divide the total fringe benefits cost (including payroll taxes) by the employee's annual salary or wages. • Express as a percentage: Multiply the result by 100 to express it as a percentage, which gives you the fringe benefits rate. • This method provides a clear understanding of how fringe benefits are calculated for employees. FICA & Medicare 7.65% Health, Acc, and Life Benefits Insurance $8,076 per budgeted position Retirement Expense 15.32% Unemployment Compensation 0.10%