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WBL PROGRAMS OVERVIEW State agencies must report on each provider that plans to offer a Work-based Learning (WBL) component, whether it is unsubsidized or subsidized by SNAP E&T funds. 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 $82,525.00 $82,525.00 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. The Utah Department of Workforce Services operates under a federally approved public assistance cost allocation plan (PACAP) which is a written plan for identifying and accumulating costs associated with the programs the Department administers, including direct and indirect costs. The Department uses a Random Moment Time Study (RMTS) methodology as an integral component of the approved PACAP. The RMTS is a statistically valid sampling technique that determines what portion of staff time and effort is spent performing certain work activities, the results of which are used to allocate expenditures to the benefitting state and federal programs, including SNAP E&T. The ration of total salaries to total aggregate costs captured in the RMTS cost center is approximately 58%. This percentage was applied to the total amount of expenses we estimate that we will spend on E&T admin, as determined by the RMTS methodology, to calculate the portion of those expenses that are attributable to salaries. Non-Federal Share Federal Share Total Fringe Benefits $0.00 $54,462.00 $54,462.00 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. The ratio of total benefits to total salary costs captured in the RMTS cost center is approximately 39.59% of our total direct costs, including the last participation year. This percentage was applied to the amount of salary expenses we estimate that we will spend on E&T admin. 1/29/26, 10:24 AM State Plan UT FY26 - Original Submission https://dam-fns.usda.gov/sites/default/files/microsite/snapet-utfy26stateplan//index.html 48/56