budget detail and summary template latin america.docx

Appendix A: Budget Detail Instructions

The following provides guidance for the preparation of a proposal’s budget detail using PRM’s recommended budget template.

The use of the PRM budget detail template is recommended and estimates should be rounded to the nearest dollar. (Note: Information included in the budget detail should correspond to information in the budget summary and be explained in greater detail in the budget narrative.)

Budget information is required by quarter, and applicants should provide real quarterly budgets, factoring in special events such as conferences or training.

Applicants with current RSC Cooperative Agreements with the Bureau should include the FY 2015 estimated actual spending per line item and provide a rationale in the budget narrative supporting the difference between FY 2015 estimated expenditure and FY 2016 proposed amount.

For policy guidance concerning U.S. Government regulations or admissible expenditure limits, etc., please refer to OMB circular (2 CFR 200). The suggested budget template is provided as Attachment A.

Note: Please place Cultural Orientation expenses as a separate line item within the appropriate budget category (example: Cultural Orientation employees should be listed within the overall Personnel Category, but noted separately).

Personnel:

This category includes annual salaries/wages, stipends, consultant fees, allowances, differentials, bonuses or extra months’ salary, and any anticipated termination/severance pay for any personnel to be charged to the proposed agreement. (Note: Headquarters personnel should not be included here, but under Headquarters expenses below)

All positions listed should indicate the amount of time (expressed as a percent), the rate of pay, and the associated unit measurement (hour/month/year) anticipated to fulfill project implementation. For consultants, the proposed daily rate to be paid as compensation and the number of consultant days that are anticipated to be paid must be shown.

The Bureau will not authorize personnel positions to be charged based on a flat monthly fee that includes salaries, benefits, travel costs, etc.

If your organization anticipates the payment of employee termination and/or severance pay during the proposed funding period, the Bureau will consider such costs an allowable charge to the agreement to the extent of the Bureau's responsibility in accordance with each employee's direct relation to the Bureau's funded activities. For example, an employee charged to Bureau activities for one-half of their employment with the organization shall have only one half of their termination or severance costs charged to the agreement.

Other types of allowances such as housing and education or differentials must be shown separately and identified against the position to be charged. They should be based on established policies and should be made available to all employees of the organization in similar situations or positions, not just to employees funded by the U.S. government. The Bureau's policy is to limit the payment of allowances to amounts which do not exceed the rates approved for government employees in similar situations.

Additionally, attach a staff roster with the above information, indicating existing and proposed positions, an organizational chart, and show total FTE (full-time equivalency) for each type of position in the designated column and actual number of employees occupying each position in the comments column. Attach a copy of your organization's established salary schedule showing different pay levels and step increases on which the budget is based.

Information on COLA and proposed salary increase or adjustment should be noted in the budget narrative accompanying the budget worksheet.

The comments column of the budget worksheet should specify the number of employees being given each service; i.e., housing for 3 employees; education allowance for 2 children of 2 employees, etc.

Explain anticipated termination or severance expenses in the budget narrative section.

As noted above, indicate separately, but within this category, which personnel and which allowances support Cultural Orientation.

Fringe Benefits:

This category should identify the total cost of fringe benefits provided to International Hire and Local Hire employees for which the Bureau will be charged under the agreement. While the cost of individual benefits need not be specified, the total cost, including the percentage of salaries, if appropriate, should be shown. The benefits must be consistent with the organization's established personnel policies and practices for all of its employees, not just for those employees who may be funded by the government.

Travel:

List local program travel in this category (headquarters staff travel should be included in the Headquarters Expenses category below). Provide one total for in-country project travel and one total for furlough/home leave travel. All anticipated international trips must be listed individually. Show only the total cost of each trip. Do not itemize by category; rather, list general categories included in the trip total (airfare, per diem, etc.) in the comments column.

As noted above, indicate separately, but within this category, which trips support Cultural Orientation.

It is the Bureau's policy not to reimburse organizations for per diem allowances, both overseas and domestic, which exceed the rates approved for government employees. Current rates can be found at the following link: http://aoprals.state.gov/web920/per_diem.asp.

Equipment:

This category must include a complete and detailed listing of all non-expendable equipment anticipated to be purchased for program activities and to be charged to the agreement. Non-expendable equipment is that which has: 1) a useful life of one year or more and an acquisition cost of $5,000 or more per unit. However, consistent with your policy, lower limits may be used. Your budget must identify which of the above is followed and must be consistently applied to all U.S. government funding arrangements. PRM’s Office of the Comptroller must be informed, in writing, of recipient’s policy and the threshold amount if less than $5,000. Any equipment that may be determined, after the initial budget approval, to be required to meet the program objectives must be specifically approved by the Bureau in writing prior to the purchase. Equipment not included in the approved budget will be considered an unallowable cost under the agreement.

Consolidate like items of lesser value by type of equipment (i.e., telephones, office furniture) with quantities or types to be purchased noted in the comments column. See Attachment C for WRAPS requirements.

List all equipment that will be leased, including vehicles.

For organizations that have not previously received Bureau funding: Include a summary description of your property management procedures that are currently in place. This will be incorporated into the Bureau's funding arrangements with your organization.

As noted above, indicate separately, but within this category, which equipment only supports Cultural Orientation.

Supplies:

Show all tangible personal property by appropriate category (office supplies, classroom supplies, medical supplies, etc.) that may be purchased and charged under the agreement. The budget narrative should describe the types of items included in each of the categories and the proposed use.

As noted above, indicate separately, but within this category, which supplies support Cultural Orientation. Please only separate out those supplies that are specific to Cultural Orientation, like classroom books, but not those that the whole RSC shares, such as copier paper.

Contractual Services:

List all proposed sub-contracts or sub-recipients that are anticipated to carry out the proposed program, i.e., security guards, additional personnel, sub-agreements with an implementing partners etc. These agreements are subject to the regulations set forth in 22 CFR 145.

As noted above, indicate separately, but within this category, which contractual services support Cultural Orientation.

Other Direct Expenses:

Any other direct cost not clearly covered herein. Examples are computer use, telephone, postage, space rental (list projected rental items), audit fees, insurance, printing/duplicating, utilities, etc. Each item must be listed separately showing an estimated cost.

As noted above, indicate separately, but within this category, which direct expenses support Cultural Orientation. Please only separate out those expenses that are specific to Cultural Orientation, like printing cultural orientation materials, but not those that the whole RSC shares, such as the RSC telephone costs.

Headquarters Expenses:

Include any anticipated U.S. domestic or international travel of headquarters staff in support of this program as well as any personnel costs or other expenses to be directly charged by the organization to the program (for personnel, include percentage of time dedicated to this program).

Other Refugee Processing Expenses:

Include any anticipated costs related to refugee processing which do not fit in any other category, such as medical exam fees for panel physicians.

As above, indicate separately, but within this category, any other expenses that support Cultural Orientation but do not fit into any other category.

Indirect Costs:

Show the amount of indirect costs and the base amount on which it is determined. It should be indicated whether the rate has been approved by a government cognizant agency and the type of rate (provisional, predetermined or fixed). A copy of the current Negotiated Indirect Cost Rate Agreement must be submitted for the recipient and sub-recipient(s), if applicable. (Inclusion of indirect costs must be in compliance with the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, (OMB Circular 2 CFR Part 200).

Comments:

Comments are not required for every budget line item. This column provides space for further identification of items included in the budget categories. For example, under travel, each individual trip should be identified and total cost for each trip provided under the “Proposed Budget” column, with items included in the costs, e.g., airfare, per diem, taxis, etc., specified under “Comments.” The Comments column is not intended to replace the Narrative section.

Appendix B: Budget Narrative Instructions

The purpose of the budget narrative is to explain the costs that PRM expects an organization to include in each budget category. Please include all information in the budget narrative that is included in the budget detail spreadsheet. As in the budget detail spreadsheet, please place Cultural Orientation expenses as a separate line item within the appropriate budget category

The budget narrative should include the following:

Personnel:

Identify each position and indicate its support of the project and/or sector(s). If not provided in the budget detail, indicate the numerical justification for the total cost.

For example, RSC Director – This individual is responsible for the overall management of the RSC. He/she is responsible for compliance with all the terms and conditions of the agreement including implementation, program and financial reporting. $85,000/year x 100% of time = $85,000.

Identify consultants separately, from other permanent staff. If possible, include anticipated position title(s), the proposed daily rate to be paid as compensation, and the number of consultant days that are anticipated.

Fringe Benefits:

If an established NICRA includes a rate for fringe benefits, please ensure that you utilize and/or adjust the rate appropriately.

If the fringe benefit rate is not included in the NICRA, please provide a copy of the company policy and/or rates (as a percentage) that are being charged per category of benefits.

Travel:

All travel must be identified via mode of travel, departure and arrival city, purpose, unit of measurement, and duration of trip. Please note that the movement of project participants and supplies is a separate transportation line item.

For example, 10 in-country trips will be undertaken to conduct case processing. Roundtrip airfare from Kinshasa to Goma for 5 employees is anticipated. Each trip will include 5 days of per diem per employee.

In-country Airfare – 10 trips x 5 employees x $200 = $10,000 Lodging - 10 trips x 5 employees x 5 days x $161/day = $40,250 Per diem - 10 trips x 5 employees x 5 days x $57 = $14,250

Equipment:

Include a detailed listing of all non-expendable equipment anticipated to be purchased for program activities including justification.

Land Rover – Due to the challenging road conditions, inclement weather, terrain conditions, and geographical location(s) of project sites, it is deemed reasonable and necessary to purchase a new vehicle. Vehicle x 1 quantity = $40,000

Supplies:

General Office supplies include the following items: pens, pencils, notebooks, printer paper, ink cartridges, etc.

12 months x $100/month x 3 project offices = $3,600

Due to the opening of a new project office to support DHS circuit rides, project supplies include the following items: 2 laptop computers, 3 desktop computers, 2 printers, etc.

2 laptop computers x $700 = $1,400 3 desktop computers x $1,200 = $3,600 2 printers x $400 = $800

Contractual:

Detailed budgets should be included for sub-grantees.

XYZ Organization will provide security services via a contract. $50,000 detailed budget is attached.

Other:

The following direct project expenses are related to the implementation of all sector activities and are proportionate based on actual use.

Rent of Office space in three locations - 12 months x 3 offices x $400 = $14,400 Utilities - 12 months x 3 offices x $100 = $3,600 Postage - 12 months x 3 offices x $50 = $1,800 Courier – 25 trips x 2 offices x $25 = $1,250 Communication (phone, fax, internet) = 12 months x 3 offices x $200 = $7,200 Transportation cost of case files via ground freight = 2 trips x $3,000 = $6,000

Indirect Costs:

Show the amount of indirect costs and the base amount on which it is determined. A copy of the current Negotiated Indirect Cost Rate Agreement must be submitted for recipient and sub-recipient(s), as applicable. Inclusion of indirect costs must be in compliance with the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, (OMB Circular 2 CFR Part 200).

Headquarters Expenses:

As in the budget detail spreadsheet, please separate out Headquarters Expenses from other expenses, into its own category.

Include any anticipated U.S. domestic or international travel of headquarters staff in support of this program as well as any personnel costs or other expenses to be directly charged by the organization to the program (for personnel, include percentage of time dedicated to this program).

Other Refugee Processing Expenses:

As in the budget detail spreadsheet, please include in this category all expenses related to refugee processing that do not fit in any other category.