8 2012 budget proposal and narrative.docx

BUDGET PROPOSAL

Table A

1. SALARIES AND WAGES --Position title x hourly wage/salary x est. hours for assisted activity. Describe this information for each position.

2. FRINGE BENEFITS – Explain the type of fringe benefits and how are they applied to various categories of personnel.

$2,000.00

3. TRAVEL—dates; location of travel; method of travel x estimated cost; who will travel

4. EQUIPMENT—Leased Equipment use rate + hourly wage/salary x est. hours for assisted activity—Describe equipment to be purchased, unit price, # of units for all equipment to be purchased or leased for assisted activity: Do not list contractor supplied equipment here.

5. SUPPLIES/MATERIALS--Describe all major types of supplies/materials, unit price, # of units, etc., to be used on this assisted activity.

6. CONTRACTUAL/ 1 CONSTRUCTION—Explain any contracts or sub-Agreements that will be awarded, why needed. Explain contractor qualifications and how the contractor will be selected.

7. ENVIRONMENTAL and REGULATORY COMPLIANCE COSTS 2 – Reference cost incurred by Reclamation or the applicant in complying with environmental regulations applicable to this Program, which include NEPA, ESA, NHPA etc.

8. OTHER –List any other cost elements necessary for your project; such as extra reporting, or contingencies in a construction contract.

TOTAL DIRECT COSTS--

9. INDIRECT COSTS - What is the percentage rate % . If you do not have a Federally-approved Indirect Cost Rate Agreement or if unapproved rates are used - Explain Why.

TOTAL PROJECT/ACTIVITY COSTS

Refer to budget narrative for additional information.

1 Contracts should be broken out into specific line items. You may attach a separate detailed budget for each contract to adequately address all contractor budget items.

2 Environmental and regulatory compliance should be at least 1-2 percent unless a justification is provided for a lesser amount.

Table B. Summary of non-Federal and Federal funding sources.

Non-Federal Entities

1.

2.

3.

4.(In-Kind Contributions)

Non-Federal Subtotal:

Other Federal Entities

1.

2.

3.

Other Federal Subtotal:

Requested Reclamation Funding:

Total Project Funding:

Budget Narrative to Budget Proposal

The project budget shall clearly identify all project costs by task and the funding source, i.e., Reclamation, Applicant, or other funding sources. Please provide supporting documentation as indicated at the end of cost category.

The budget narrative should include the following information.

1. Salaries and Wages - Indicate program manager and other key personnel by name and title. Other personnel may be indicated by title alone. For all positions, indicate salaries and wages, estimated hours or percent of time, and rate of compensation proposed. All labor estimates, including any proposed subcontractors, shall be allocated to specific tasks. Labor rates and proposed hours shall be displayed for each task.

Clearly identify any proposed salary increases and the effective date.

Generally, salaries of administrative and/or clerical personnel should be included as a portion of your indirect costs. If these salaries can be adequately documented as direct costs, they may be included in this section; however, an explanation should be included in your budget narrative.

Provide supporting documents for labor costs. This documentation can be payroll records, pay stubs or some other means to substantiate the labor rates proposed for salaried and temporary personnel.

2. Fringe Benefits – Indicate rates/amounts, what costs are included in this category, and the basis of the rate computations. Indicate whether these rates are used for proposal purposes only or whether they are fixed or provisional rates for billing purposes.

Provide documentation for the fringe and overhead rates proposed.

3. Travel – Include purpose of trip, destination, number of personnel traveling, length of stay and all travel costs including airfare (basis for rate used), per diem, lodging, airfare, and miscellaneous travel expenses. For local travel, include mileage and rate of compensation. i.e $0.50 per mile

4. Equipment – Itemize costs of all equipment having a value of over $500 and include information as to the need for this equipment. Also specify whether rental or purchase.

Provide supporting documentation for the rates utilized for the equipment. These rates should be ownership developed rates. If these rates are not available then the recipient should use Corp of Engineer recommended rates. If rental, what were these costs based on?

5. Supplies – Itemize supplies by major category, quantity, and purpose, such as whether the items are needed for office use, research, or construction.

Provide supporting documentation for the costs associated with supplies and materials. How were these costs determined fair and reasonable?

6. Contractual/Construction – Identify all work that will be accomplished by subrecipients, consultants, or contractors, including a detailed budget estimate of time, rates, supplies, and materials that will be required for the task. If a subrecipient, consultant, or contractor is proposed and approved at time of award, no other approvals will be required. Any changes or additions will require a request for approval.

Provide documentation supporting rationale for the budgeted costs for contractual. How were these costs determined? i.e. labor rate and position title; type of equipment – lease or rental rate, etc.; what type of supplies; indirect cost rate with copy of negotiated agreement; etc.

7. Environmental and Regulatory Compliance Costs – Reference cost incurred by Reclamation or the applicant in complying with environmental regulations applicable to this Program, which include NEPA, ESA, NHPA and the Clean Water Act, and other regulations depending on the project, including costs associated with any required permits or approvals.

The amount of the line item should be based on the actual expected environmental compliance costs for the project. However, the minimum amount budgeted for environmental compliance should be equal to at least 1-2 percent of the total project costs. If the amount budgeted is less than 1-2 percent of the total project costs, you must include a compelling explanation of why less than 1-2 percent was budgeted.

How environmental compliance activities will be performed (e.g., by Reclamation, the applicant, or a consultant) and how the environmental compliance funds will be spent, will be determined pursuant to subsequent agreement between Reclamation and the applicant. If any portion of the funds budgeted for environmental compliance is not required for compliance activities, such funds may be reallocated to the project if appropriate.

8. Other – Any other expenses, such as those for reporting, not included in the above categories shall be listed in this category, along with a description of the item and what it will be used for.

No profit or fee will be allowed.

Note: Contingency costs are unallowable unless it can be demonstrated that these costs will be incurred. It cannot just be costs that they might incur.

Per applicable regulations, contingencies are expressly unallowable except under certain conditions.

2 CFR 230(A-122), 2 CFR 225(A-87) and 2 CFR 220 (A-21) Cost Principles for Nonprofit Organizations all read as follows: Contingency provisions - Contributions to a contingency reserve or any similar provision made for events the occurrence of which cannot be foretold with certainty as to time, intensity, or with an assurance of their happening, are unallowable.

9. Indirect Cost – Show the proposed rate, cost base, and proposed amount for allowable indirect costs based on the applicable OMB circular cost principles for the recipient's organization.

It is not acceptable to simply incorporate indirect rates within other direct cost line items.

If the recipient has separate rates for recovery of labor overhead and general and administrative costs, each rate shall be shown. The applicant should propose rates for evaluation purposes which will be used as fixed or ceiling rates in any resulting award.

Provide a copy of federallyapproved Indirect Cost Rate Agreement. If you do not have a Federally-approved Indirect Cost Rate Agreement or if unapproved rates are used, explain why, and include the computational basis for the indirect expense pool and corresponding allocation base for each rate.

Information on “Preparing and Submitting Indirect Cost Proposals” is available from the Department of the Interior, National Business Center, Indirect Cost Section, at http://www.nbc.gov/acquisition/ics/icsprep.html image1.png