Funding, Budgeting, and Resource Management

Funding, Budgeting, and Resource Management

Sharon Welburn, PhD

Learning Objectives

1. Identify major sources and mechanisms of public health funding.
2. Explain the structure and purpose of line-item budgets and budget justifications.
3. Create and defend rationale for selected budget decisions aligned with program goals.
4. Describe effective resource management in budget planning.

01:00

To Get Started

Where can We get the $$ ?

Foundations: Kellogg, Gates, NSF, Ford

State/Local Health Departments

Federal: CDC NIH, SAMHSA

Community-based grants

Academic partnerships

Types of Funding Mechanisms

• Grants: Recipient conducts the project independently. Allows some flexibility in implementation.
• Cooperative Agreement: Funding agent and recipient work collaboratively. Requires milestones.
• Contract: Payment for specific deliverables or service.
• Subaward: Pass-through funds to conduct a portion of a federal award objective.

Allowable Costs

Unallowable Costs

• Entertainment / Alcohol
• General-purpose furniture or renovations
• Legal costs
• Vehicles / Maintenance
• Food (often with caveats where they may be allowed)

• Salaries & fringe for staff directly working on the project
• Travel for project-related activities
• Program materials
• Supplies
• Program evaluation

Anatomy of a line-iten budget

• Personnel
• Fringe Benefits (often 25-35%)
• Travel
• Equipment

Be consistent & use round numbers

• Supplies
• Contracts
• Other Direct Costs
• Indirect / Overhead

Example Line-Item Budget (3-Year, $1M Grant)

Let's discuss this budget. What are some errors that we see? Would you redistribute these funds differently?

Link Budget to Program Goals

• Know your limits!
• Identify all costs that are necessary & reasonable
• Each cost should clearly map to specific activities or outcomes
• Avoid mismatched items (e.g., heavy staff time without alignment with activities)
• Plan for sustainability - What happens when the grant ends?

Budget Justification

Purpose: Explain WHY each major expense is necessary and HOW it supports program success

• Clear rationale linked to activities
• Market-consistent rates (You did your research)
• Transparency (How were some of these calculated)
• Demonstrates thoughtful planning

02:00

Find the Error

Need to Do some Research

• Justify by role & market, not just title
• Include rationale for fringe
• Reference data sources if available

02:00

Salary Justification

Effective Resource Management

• Efficiency: Maximize outcomes with available resources
• Equity: Allocate resources to meet greatest community need
• Accountability: Track & justify expenditures
• Transparency: Communicate funding decisions clearly
• Full utilization: Avoid under-spending. Unused funds may harm credibility

All About the $$

• Budgets tell your program's story through numbers
• Justifications help with alignment, intentionality, and transparency
• Effective resource management is an important part of stewardship, not just willy nilly spending
• Spend wisely and strategically - aim to use your full award

Questions?

Group Work

• Back to working on our group projects
• More info in Canvas, but a quick summary:
• 3-year budget of $1,000,000
• Develop itemized budget
• Juustify budget
• Is your budget & justification reasonable & consistent with your program's purpose, outcomes, and program goals?