Attachment A - Budget_Detail_and_Narrative.xlsx

Instructions

• Rows can be added as needed throughout tabs 6a. through 6j. If rows are added, formulas/calculations may need to be adjusted.

• The Budget Summary worksheet will auto-fill when you complete each tab. The amounts in the Budget Summary must match the SF-424A object class category amounts.

• The budget will include all project costs, regardless if federal or non-federal contributions.

• All costs must be allowable, allocable, and reasonable in accordance with 2 CFR 200 Subpart E, Cost Principles. (See Resources section below if you have questions.)

• Only non-construction related equipment purchases should be included within 6e. Equipment.

• All costs for sub-recipients and contractual/consultant costs that are not related to construction activities should be included within 6f. Contractual.

• All construction costs, including recipient-owned equipment use costs, equipment rental and purchase costs, supply costs, engineering services, and construction contract costs must be included under 6g. Construction.

• All third-party in-kind contributions of goods and services, including services performed by volunteers must be included with 6h. Other.

2. All cost-share payments or contributions must be necessary for the project activities.

3. Cost share is costs incurred and paid for during the project (i.e. personnel, supplies, etc.).

4. In-kind Cost Share is all third party contributions to the project that do not involve a payment or reimbursement (i.e. donated items or services).

&"Segoe UI,Bold"&14Instructions https://www.ecfr.gov/current/title-2/part-200/subpart-Ehttps://www.ecfr.gov/current/title-2/section-200.403https://www.ecfr.gov/current/title-2/section-200.404https://www.ecfr.gov/current/title-2/section-200.405 Budget Summary

Summary Figures in this summary table are automatically calculated from entries made in subsequent object class categories spreadsheets.

6a. Personnel

6a. Personnel The Personnel category includes salaries and wages of your employees working directly on the project.

Salaries and wages of administrative and/or clerical personnel are usually classified under indirect costs (category 6j). However, if these salaries can be adequately documented as direct costs, you must include such justification in the narrative for Grants Officer review.

Tips for Narrative:

• For key personnel such as the project manager or principal investigator, identify the name individual and position/title.

• Other personnel should be identified by position only.

• For all positions, identify the project tasks that will be performed.

• Compensation rates can be expressed as hourly rates and number of hours, or annual salary and percentage effort and must be consistent with your organization’s accounting and timekeeping policies.

• Don't forget to include estimated hours for compliance with reporting requirements, including the final project report and evaluation!

• For multi-year projects, identify the level of effort anticipated for each budget year and any estimated increases in compensation rates.

• In the narrative provide certification that the labor rates included in the budget proposal represent the actual labor rates and that they are consistently applied to Federal and non-Federal activities.

Note: The annual/hourly labor rate must not include fringe benefits - those costs are included in category 6b. Fringe Benefits.

&"Segoe UI,Bold"SF-424A Object Class Category Personnel https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRed1f39f9b3d4e72/section-200.430 6b. Fringe Benefits

6b. Fringe Benefits Fringe benefits are allowances and services provided by employers to their employees, in addition to regular salaries and wages. Fringe benefits may include the costs of leave (vacation, family-related, sick or military), employee insurance, retirement, and unemployment benefit plans. Fringe costs should also include employer contributions required by law such as payroll taxes such as FICA, unemployment, and workers compensation. Fringe does not include federal income taxes, employee portion FICA, or other such costs.

Note: The portion of automobile costs furnished to employees for personal use are unallowable as a fringe benefit.

Tips for Narrative:

• Fringe benefits can be expressed as an hourly rate or percentage of effort, but must correspond to how the costs are documented in your organization's accounting system.

• In the narrative, identify the fringe benefit rates/amounts for each position.

• For any fringe rate of 35% or higher, provide a breakdown of each of the employer costs/benefits (FICA, Retirement, etc.).

• If the rate is established within a negotiated indirect cost rate agreement (NICRA), provide a copy of the agreement with the application.

Note: Do not combine the fringe benefit costs with direct salaries and wages in the Personnel category.

&"Segoe UI,Bold"SF-424A Object Class Category Fringe Benefits https://www.ecfr.gov/current/title-2/section-200.431 6c. Travel

6c. Travel Travel costs are expenses incurred by Personnel in travel status for the performance of project activities. Costs can be charged on an actual cost basis, on a per diem or mileage basis, or on a combination of the two. The method used must be applied to the entire trip, and not to selected days only. All charges must be consistent with those allowed under similar circumstances for non-Federally funded activities and established travel policies.

Tips for Narrative:

• Provide a narrative describing any travel employees are anticipated to perform for the project.

• Include the purpose of the travel and how it relates to project tasks.

• Include the origin and destination of the trip, number of Personnel traveling, length of stay and all travel costs including airfare, per diem, lodging, transportation, and miscellaneous travel expenses.

• Identify the basis for rates used, (e.g. GSA Per Diem Rates, published prices) and the total of each planned trip.

&"Segoe UI,Bold"SF-424A Cost Category Travel https://www.ecfr.gov/current/title-2/section-200.475 6d. Equipment

6d. Equipment Equipment is defined in 2 CFR Part 200.1 as "tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the recipient for financial statement purposes, or $10,000."

Tips for Narrative:

• If equipment will be purchased, itemize all equipment valued at or greater than $10,000 (or your organization's capitalization threshold).

• For each item, identify why it is needed for the project.

• For each item, identify how the equipment was priced (published price, quote, etc.).

• Include in the narrative a comparison of rental and/or lease costs over the purchase of the equipment item.

Note: Do not include equipment that will be purchased and/or installed as part of a construction- related activity. Construction costs must be included in Object Class Category 6g.

&"Segoe UI,Bold"SF-424A Cost Cateogry Equipment https://www.ecfr.gov/current/title-2/section-200.313https://www.ecfr.gov/current/title-2/section-200.439 6e. Supplies

6e. Supplies A Supply is defined in 2 CFR Part 200.1 as "all tangible personal property other than those described in the equipment definition. A computing device is a supply if the acquisition cost is below the lesser of the capitalization level established by the recipient for financial statement purposes or $10,000, regardless of the length of its useful life.

Tips for Narrative:

• List all supplies and their purpose in the project.

• List the supplies basis of cost (e.g. vendor quotes, catalogue prices, prior invoices, etc.).

• For each item, provide the estimated unit cost, quantity, and total cost.

• General categories can be used for estimates, but if a category is too general or the estimate is too high, further itemization may be requested.

&"Segoe UI,Bold"SF-424A Cost Category Supplies https://www.ecfr.gov/current/title-2/part-200/subpart-Ahttps://www.ecfr.gov/current/title-2/section-200.453 6f. Contractual

6f. Contractual Include all contracts and subawards (other than those for construction activities).

Contracts: Per 2 CFR Part 200.1, for Federal financial assistance purposes, a contract means "a legal instrument by which a recipient or subrecipient conducts procurement transactions under a federal award." Charactertics that support a procurement relationship are when a contractor; provides goods or services to many different purchasers, operates in a competitive environment, provides goods or services that are ancillary to the implementation of the Federal program, or is not subject to compliance requirements of the Federal program. The term as used in this part does not include a legal instrument, even if the non-Federal entity considers it a contract, when the substance of the transaction meets the definition of a subaward.

Subawards: Per 2 CFR Part 200.1, a subaward means "an award provided by a pass-through entity to a subrecipient for the subrecipient to contribute to the goals and objectives of the project by carrying out part of a Federal award received by the pass-through entity". A subaward may be provided through any form of legal agreement, including an agreement the pass-through entity (i.e. recipient) considers a contract.

Note: Do not include Construction contract costs in this subsection. Construction costs should be included in Object Class Category 6g, Construction.

• For each contract, regardless of dollar value, describe the services to be obtained and the need for the project.

• Identify the total estimated cost and the basis(es) used to develop the estimate.

• For each contract with an estimated amount of $250,000 or greater, or those that represents 35% or more of the total project cost, provide a separate detailed description of the estimated costs. A detailed estimate can be included with the application in lieu of a description.

• For contracts with an estimated cost equal to or greater than the micro-purchase threshold (currently $10,000) identify the anticipated procurement method to be used and the basis of selection.

Note: Only contracts for architectural/engineering services can be awarded using a qualifications-based procurement method. If a qualifications-based procurement method is used, profit must be negotiated as a separate element of the contract price.

• If known, identify each subrecipient by name.

• Describe the activities to be performed under each subaward and need for the project.

• Provide a separate detailed budget for each subaward, regardless of dollar value.

• A detailed estimate may be included with an application in lieu of a description of budgeted costs. Identify who prepared the estimate (subrecipient, applicant personnel, etc.) and indicate the basis used to estimate each cost.

• Include any indirect/overhead costs anticipated to be paid and the rate used. If the subrecipient has a Federal negotiated indirect cost rate agreement (NICRA), include a copy of the NICRA with the application.

&"Segoe UI,Bold"SF-424A Class Category Contractual https://www.ecfr.gov/current/title-2/part-200/subpart-Ahttps://www.ecfr.gov/current/title-2/section-200.331https://www.ecfr.gov/current/title-2/section-200.320https://www.ecfr.gov/current/title-2/section-200.319https://www.ecfr.gov/current/title-2/section-200.318 6g. Construction

6g. Construction Construction costs are costs incurred in the construction, renovation, and/or equipping of a facility or structure. Costs include, engineering, design, permitting, demolition, acquisition of materials, and installation of improvements.

Identify all construction related costs including recipient-owned equipment use, rental equipment, construction supplies, equipment that will be purchased and installed, construction contracts, permitting, and environmental compliance.

Note: Personnel and fringe benefits costs related to construction should be included in Object Class Category 6a Personnel and 6b Fringe, if applicable.

• If you propose to use equipment that you own under the project, provide the use rates and hours for each piece of equipment owned and budgeted.

• Ownership rates should be developed by the recipient for each piece of equipment (do not include operator costs).

• If ownership rates are not available, the U.S. Army Corp of Engineer’s recommended equipment rates for the region are acceptable.

• Identify any construction materials and non-movable equipment that will be purchased from a vendor.

• Include estimated purchase price, quantity, total cost, and the basis used to estimate the cost (published prices, quotes, previous project, etc.)

• For each contract, regardless of dollar value, describe the services to be obtained and the applicability or necessity of each to the project.

• Identify the total estimated cost and the basis(es) used to develop the estimate.

• For all construction contracts and each contract exceeding $250,000 or representing 35% or more of the total project cost, provide a separate detailed description of the estimated costs. A detailed estimate can be included with the application in lieu of a description.

• For contracts with an estimated cost equal to or greater than the micro-purchase threshold (currently $10,000) identify the anticipated procurement method to be used and the basis of selection.

Note: Only contracts for architectural/engineering services can be awarded using a qualifications-based procurement method. If a qualifications-based procurement method is used, profit must be negotiated as a separate element of the contract price. Recommend reviewing 2 CFR Part 200.459 Professional service costs.

Note: Do not include costs that are anticipated to be paid by a contractor under the terms of the contract.

&"Segoe UI,Bold"SF-424A Object Class Category Construction https://www.usace.army.mil/Cost-Engineering/EP1110-1-8/https://www.ecfr.gov/current/title-2/section-200.319https://www.ecfr.gov/current/title-2/section-200.318 6h. Other Direct Costs

6h. Other This category contains items not included in the previous categories such as rental costs, third party in-kind contributions (i.e. donations), etc.

Tips for Narrative:

• List items by type or nature of expense, breaking down costs by cost per unit, quantity, and total cost and identify the basis of cost (quote, invoice, etc.).

• Describe the necessity of the costs for successful completion of the project.

TOTAL OTHER $0

&"Segoe UI,Bold"SF-424A Object Class Category Other https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-Ehttps://www.ecfr.gov/current/title-2/section-200.306 6j. Indirect Costs

6 j. Indirect Costs

Option 1: Include the approved Federal indirect cost rate from a current agreement, including the indirect rate base, and total amount for indirect costs. A copy of a current negotiated indirect cost rate must be included with your application as supporting documentation. If your organization's negotiated indirect cost rate is expired, you can choose the de minimis rate (see Option 2) or renew/renegotiate (see Option 3).

Option 2: Your organization can choose to utilize the de minimis rate of modified total direct costs (15% currently) for indirect costs. The de minimus can be used for all federal awards without a need for cognizant agency approval. From 2 CFR Part 200.1, modified total direct costs means "all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $50,000 of each subaward (regardless of the period of performance of the subawards under the award). MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs, and the portion of each subaward in excess of $50,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs and with the approval of the cognizant agency for indirect costs."

Option 3: If your organization does not have a current federally approved indirect cost rate agreement, and has decided to renegotiate for a rate greater than the de minimis rate (currently 15%), include the computational basis for the indirect expense pool and corresponding allocation base for each rate. It is important to note that any subsequent negotiated rate cannot be applied to the award prior to the effective date of the federally approved indirect cost rate agreement.

Note: If Option 3 is selected, you will be required to submit an indirect cost rate proposal to your cognizant Federal agency and receive indirect rate approval. Information on “Preparing and Submitting Indirect Cost Proposals” is available from Interior, the National Business Center, and Indirect Costs and Acquisition Audit Services at https://ibc.doi.gov/ICS/indirect-cost.

Note: Construction costs are capital expenditures and must be excluded from the indirect cost base.

&"Segoe UI,Bold"SF-424A Object Class Category Indirect Costs https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A/subject-group-ECFR2a6a0087862fd2c/section-200.1https://ibc.doi.gov/ICS/indirect-costhttps://www.ecfr.gov/current/title-2/section-200.414