Attachment A - Budget Detail and Narrative template v.1 (2).xlsx

Instructions

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

3. The Budget Summary will auto-fill when each Budget Object Class category (BOC) subsection is completed.

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

5. The information in the Budget Summary table must correspond to Section B of the SF-424A

6. The budget estimate should include all project costs, regardless if the costs will be paid with Federal or non-Federal funds or contributed by a third-party.

7. All costs in BOC sections 6a. through 6h. must be directly related to the project activities.

8. All costs must be allowable, allocable, and reasonable in accordance with the administrative requirements and applicable cost principles prescribed in 2 CFR 200.

9. Only non-construction related equipment purchases should be included within BOC subsection 6e. Equipment.

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

11. 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 BOC subsection 6g. Construction.

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

13. All costs must comply with the cost principles of 2 CFR 200 Subpart E - Cost Principles and be allowable, allocable to the project, and reasonable in amount

2. Cost share encompasses all contributions to the project incurred and paid for during the project. This includes payments for personnel, supplies, equipment, activities and items necessary for the project.

3. In-kind Cost Share encompasses all third party contributions to the project that do not involve a payment or reimbursement and represent donated items or services that are necessary to the performance of the project. This includes volunteer personnel hours, donated existing equipment, donated existing supplies, etc.

ATTACHMENT A

BUDGET DETAIL AND NARRATIVE TEMPLATE

https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRed1f39f9b3d4e72/section-200.430https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRea20080eff2ea53/section-200.403https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRea20080eff2ea53/section-200.405https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRea20080eff2ea53/section-200.404 Budget Summary

Summary Figures in this summary table are calculated from entries made in subsequent categories, only blank white cells require data entry.

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Comment:

Is there a way to lock these so that they only pull from the other tabs and cannot be edited by the applicant?

Reply:

I am not sure

BUDGET DETAIL AND NARRATIVE TEMPLATE

6a. Personnel

6a. Personnel This category includes salaries and wages of employees of the applicant organization that will be working directly on the project. Generally, salaries of administrative and/or clerical personnel are classified as indirect or overhead costs in your organization's accounting system included as a portion of the stated indirect costs. If these salaries can be adequately documented as direct costs, they can be included in this section; however, a justification must be included in the narrative. Recommend reviewing § 200.430 Compensation - personal services for more information on the specific requirements regarding compensation costs, including the Standards for Documentation of Personnel Expenses at §200.430(i).

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 that will be contributed to each task, but must be consistent with your organization’s accounting and timekeeping policies. 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 estimates increases in compensation rates. Within the budget narrative, provide a certification that the labor rates included in the budget proposal represent the actual labor rates of the identified personnel/positions and are consistently applied to Federal and non-Federal activities. Note: The annual/hourly labor rate must not include fringe benefits.

Links: § 200.430 Compensation - personal services.

BUDGET DETAIL AND NARRATIVE TEMPLATE

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 as compensation in addition to regular salaries and wages. Fringe benefits include, but are not limited to, the costs of leave (vacation, family-related, sick or military), employee insurance, pensions, 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. Recommend reviewing § 200.431 Compensation - fringe benefits for more information on the allowability and allocability of fringe benefits. Note: Car allowances and cars furnished to employees for personal and work use are unallowable as a fringe benefit, regardless of whether the costs is reported as taxable income, and must be excluded from fringe benefit rates.

Narrative: Fringe benefits can be expressed as an hourly rate or percentage of personnel costs, 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. If the fringe benefit rate is less than 35% of the estimated employee compensation, no additional information is necessary. If the fringe benefit rate is more than 35%, provide a description and breakdown of the benefits. If the rate is established within a negotiated indirect cost rate agreement (NICRA), provide a copy of the agreement with the application. Do not combine the fringe benefit costs with direct salaries and wages in the personnel category.

Links: § 200.431 Compensation - fringe benefits

BUDGET DETAIL AND NARRATIVE TEMPLATE

https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRed1f39f9b3d4e72/section-200.431 6c. Travel

6c. Travel Travel costs are expenses incurred by personnel in the performance of project activities. Costs can be charged on an actual cost basis, on a per diem or mileage basis in lieu of actual costs incurred, or on a combination of the two, provided that the method used is applied to the entire trip and not to selected days of the trip. All charges must be consistent with those normally allowed under similar circumstances for non-Federally funded activities and any established travel policies. Recommend reviewing § 200.475 Travel costs

Narrative: Provide a narrative describing any travel employees are anticipated to perform. Include the purpose of the travel and how it relates to project tasks, 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.

Links: § 200.475 Travel costs

BUDGET DETAIL AND NARRATIVE TEMPLATE

https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRed1f39f9b3d4e72/section-200.475 6d. Equipment

6d. Equipment Equipment is defined in §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 applicant organization for financial statement purposes, or $5,000. Recommend reviewing § 200.439 Equipment and other capital expenditures for additional information on the allowability of equipment costs and § 200.313 Equipment for information regarding the title, use, management and disposition requirements for equipment acquired under a Federal award.

Narrative: If equipment will be purchased, itemize all equipment valued at or greater than your organization's capitalization threshold for financial statement purposes. If your organization's capitalization threshold is greater than $5,000, identify all equipment valued at or greater than $5,000. For each item, identify why it is needed for the completion of the project and 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.

BUDGET DETAIL AND NARRATIVE TEMPLATE

https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A/subject-group-ECFR2a6a0087862fd2c/section-200.1https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR8feb98c2e3e5ad2/section-200.313https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRed1f39f9b3d4e72/section-200.439 6e. Supplies

6e. Supplies Supplies is defined in §200.1 as all tangible personal property other than those described in the definition of equipment. A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by your organization for financial statement purposes or $5,000, regardless of the length of its useful life. Recommend reviewing § 200.453 Materials and Supplies Costs, Including the Costs of Computing Devices, regarding the allowability of costs. Supply items must be direct costs to the project and not duplicative of supply costs in the indirect rate. For post-award requirements regarding supplies, recommend reviewing § 200.314 Supplies. For financial management requirements related to supplies, recommend reviewing § 200.302(b)(4)

Narrative: List all expendable supplies noting their purpose in the project and the 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 may be used, but if a category is viewed as too general or the associated amount is too high, further itemization may be requested.

BUDGET DETAIL AND NARRATIVE TEMPLATE

https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A/subject-group-ECFR2a6a0087862fd2c/section-200.1https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRed1f39f9b3d4e72/section-200.453https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR8feb98c2e3e5ad2/section-200.314https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/section-200.302 6f. Contractual

6f. Contractual Include all contracts and subawards, (other than those for construction activities) under this Budget Object Class Category. Per § 200.1, a contract means, for the purpose of Federal financial assistance, a legal instrument by which a recipient or subrecipient purchases property or services needed to carry out the project or program under a Federal award. 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.

For additional information on subrecipient and contractor determinations, see § 200.331 Subrecipient and contractor determinations. Do not include construction contract costs in this subsection. Construction costs should be included in Budget Object Class Category 6g, Construction.

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. See §200.318 General Procurement Standards for additional information regarding procurements, including required contract content. The procurement method used must be compliant with § 200.319 Competition, and § 200.320 Methods of procurement to be followed. Recommend reviewing §200.459 Professional service costs.

TOTAL CONTRACTUAL $0

BUDGET DETAIL AND NARRATIVE TEMPLATE

https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A/subject-group-ECFR2a6a0087862fd2c/section-200.1https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR031321e29ac5bbd/section-200.331https://doimspp.sharepoint.com/bor-82-Financial-Assistance-Leadership-Team/Working%20Groups/§%20200.319%20Competitionhttps://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRed1f39f9b3d4e72/section-200.459https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR45ddd4419ad436d/section-200.320https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR45ddd4419ad436d/section-200.318 6g. Construction

g. 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 other than personnel and fringe benefits costs, including, but not limited to applicant-owned equipment use, rental equipment, construction supplies, equipment that will be purchased and installed, construction contracts, permitting, and environmental compliance. Personnel and fringe benefits costs related to construction should be included in Budget Object Class Category 6a and 6b, as applicable.

Links: EP1110-1-8 Construction Equipment Ownership and Operating Expense Schedule

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. See §200.318 General Procurement Standards for additional information regarding procurements, including required contract content. The procurement method used must be compliant with § 200.319 Competition, and § 200.320 Methods of procurement to be followed. Recommend reviewing §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. Those items should be included in the contract estimate.

TOTAL CONSTRUCTION COSTS $0

BUDGET DETAIL AND NARRATIVE TEMPLATE

https://www.usace.army.mil/Cost-Engineering/EP1110-1-8/https://doimspp.sharepoint.com/bor-82-Financial-Assistance-Leadership-Team/Working%20Groups/§%20200.319%20Competitionhttps://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRed1f39f9b3d4e72/section-200.459https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR45ddd4419ad436d/section-200.320https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR45ddd4419ad436d/section-200.318 6h. Other Direct Costs

6h. Other This category contains items not included in the previous categories, such as tuition remission, rental costs, etc. 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 and exclude unallowable costs. Recommend reviewing § 200.420 through § 200.476, General Provisions for Selected Items of Cost.

Links: § 200.420 through § 200.476, General Provisions for Selected Items of Cost

Links: § 200.306 Cost sharing or matching

TOTAL OTHER $0

BUDGET DETAIL AND NARRATIVE TEMPLATE

https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRed1f39f9b3d4e72/section-200.453https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/section-200.306 6j. Indirect Costs

6 j. Indirect Costs

Option 1: Show the rate reflected in the most recent Federal indirect cost rate agreement, cost base, and proposed amount for allowable indirect costs. If your organization has a current Federal negotiated indirect cost rate agreement, it must be included with your application.

Option 2: If your organization has never received a Federal negotiated indirect cost rate, the budget may include a 10 % de minimis rate of modified total direct costs. Per § 200.1 Definitions, Modified Total Direct Cost (MTDC) means all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $25,000 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 $25,000. For further information on modified total direct costs, refer to § 200.414 Indirect (F&A) costs.

Option 3: If your organization does not have a federally approved indirect cost rate agreement and is proposing a rate greater than the 10 % de minimis rate, include the computational basis for the indirect expense pool and corresponding allocation base for each rate. Note: If this option is selected, you will be required to submit an indirect cost rate proposal to your cognizant Federal agency within 3 months after the date the award is issued. 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/icrna.

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

BUDGET DETAIL AND NARRATIVE TEMPLATE

https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A/subject-group-ECFR2a6a0087862fd2c/section-200.1https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRd93f2a98b1f6455/section-200.414https://ibc.doi.gov/ICS/icrna