Page 162

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 $717,261.14 $717,261.14 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. This budget includes the salary/wage costs of four DTA SNAP Path to Work Specialists and the SNAP E&T Program Manager. New Lead Specialist and SNAP DTA Works Coordinator positions are also funded for a partial year. These positions are fully funded through the FFY 2025 allocation of federal funds. SNAP E&T Specialists = $104,133.53 * 1.00 FTE * 4 = $416,534.12 + Payroll taxes: $9,205.40 = Total: $425,739.53 Lead SNAP E&T Specialist =$107,858.14 * 0.910532 FTE * 1 = $98,208.26 + Payroll taxes: $2,170.40 = Total: $100,378.66 SNAP DTA Works Coordinator = $103,299.04 * 0.639859 FTE * 1 = $66,096.77 + Payroll taxes: $1,460.74 = Total: $67,557.51 SNAP E&T Manager = $120, 913.26 * 1.00 FTE * 1 = $120, 913.26+ Payroll taxes: $2,672.18 = Total: $123,585.44 Non-Federal Share Federal Share Total Fringe Benefits $0.00 $249,823.86 $249,823.86 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. This budget includes the fringe costs related to four DTA Path to Work Specialists, a Lead Specialist, a SNAP DTA Work Coordinator, and the SNAP E&T Program Manager, which are fully funded through the 2026 allocation of federal funds. Fringe was calculated at 35.60%. The SFY 2026 fringe and payroll tax rates have been submitted to the U.S Department of Health and Human Services for approval. Comptroller Memo FY#2026-01: https://www.macomptroller.org/wp-content/uploads/fy-memo_2026-01.pdf Approved SFY 2025 fringe and payroll rates can be found here: https://www.macomptroller.org/wp-content/uploads/fy-memo_2025-09.pdf https://www.mass.gov/administrative-bulletin/fringe-benefits-payroll-taxes-and-indirect-costs-af-5#fringe-benefits-and-payroll-taxes Non-Federal Share Federal Share Total Non-Capital Equipment $0.00 $560,062.59 $560,062.59 Describe non-capital equipment and supplies to be purchased with E&T funds. This budget includes: • $5,000.00 for employing client consultants to aid in the development of survey content, SNAP Path to Work marketing materials, and website content, running focus groups, and the planning and implementation of surveys. • $81,000 reserved for future SNAP DTA Works program costs. This plan will be updated and more details provided prior to implementation of the program (tentatively scheduled for FFY 2026 Q3). • $450,000 reserved for the planned transition of the SNAP E&T website to a new vendor, site upgrades, and maintenance. Vendor procurement options and costs are being explored. Overbudgeted funds not used for this purpose will be reallocated and the plan amended accordingly. • $24,062.59 earmarked for seeding or expanding SNAP E&T programming in underserved geographic or other program areas, and/or that meet the ABAWD work rules 1/29/26, 8:19 AM State Plan MA FY26 - Original Submission https://dam-fns.usda.gov/sites/default/files/microsite/snapet-mafy26stateplan//index.html 162/167