Budget Guidelines Revised III Jan 2017.pdf

A. Summary Budget (using the OMB-approved cost categories per SF-425A)

B. Detailed Line Item Budget utilizing the attached budget template

C.

Budget Narrative should provide explanation and justification of costs in the same order as they are listed on the spreadsheet

12 font ; must fit on 8x11 letter sized paper, NOT legal size

Cost-sharing should be included in a separate column, follow the template. Cost-share also must be explained and justified in the budget narrative

The budget should be for the ENTIRE project period, state the number of MONTHS. Do NOT put start and end dates.

All line items must be described in the budget narrative in the same order as they are listed in the budget spreadsheet.

http://www.gsa.gov/portal/category/100000

Personnel - identify staffing by each position separately, such as title under THIS award and name of the employee (for key personnel only) and provide clear and concise description of the duties under THIS project in the budget narrative. List annual salary for each position, number of months and percentage of time (LOE) devoted to project

(e.g., Administrative Director/Name : $30,000/year x 25% x 8.5 months; calculation: $30,000/12 = $2,500 x 25% x

8.5 months = $5,312).

Explain differences in airfares among travelers on the same routes: e.g., project staff member traveling for three weeks whose fare is higher than that of staff member traveling for four months. All travel must be in compliance with the

Fly America Act.

Detailed Line Item Budget

Applicants must provide a detailed line-item budget (in Microsoft Excel or similar spreadsheet format) outlining specific cost requirements within each of the summary budget categories.

Equipment –provide justification for any equipment purchase/or rental, defined as tangible personal property

(including information technology systems) and having a useful life of more than one year and an acquisition cost of

$5000 or more per UNIT cost.

Travel - STAFF travel, including international and in-country travel or domestic U.S. travel, if any, and per diem:

includes lodging, meals and incidentals for both participant and staff travel. SEPARATE airfare (or ground transportation) from per diem. Indicate the origin and destination (country/city), same for per diem.

Fringe Benefits - State benefit costs SEPARATELY from salary costs and explain how benefits are computed for each category of employee - specify type and rate. Housing, allowances and relocation costs are not fringe benefits, those should be charged as Other Direct Costs (ODC), please see 2 CFR 200)

BUDGET GUIDELINES

In addition to the budget information required on the SF-424A, applicants must provide the following three elements as part of the budget submission:

Summary Budget http://www.gsa.gov/portal/category/100000

If your organization has a current indirect cost-rate agreement (NICRA) with the U.S. Government, a copy must be included with the application.

If your organization does not have a NICRA, you may apply a de minimus indirect cost rate up to 10% of

Modified Total Direct Costs (MTDC) as defined in 2 CFR 200. Provide an explanation in the budget narrative

Indicate how the de minimus rate is applied--to direct administrative expenses, to all direct costs, to wages and some of the administrative salaries only, etc.

If sub-recipients are claiming indirect costs and they do not have an established NICRA , they may also apply the de minimus 10% rate, this is at the discretion of the primary recipient, must be explained in the budget narrative.

The Bureau WILL NOT consider budgeted line items for but not limited to:

Any unallowable costs such as alcoholic beverages, entertainment, but not limited to, as described in 2 CFR 200

(or FAR CFR part 31 for commercial firms)

Projects designed to advocate policy views or positions of foreign governments or views of a particular political faction;

Cost sharing is the portion of program cost not borne by Dept of State and is NOT required.

If cost- share is included, it should be listed as a separate column in the budgets. Cost- share can be either cash or in-kind; assign a US dollar value to each in-kind contribution and provide an explanation in the budget narrative. Cost-share follows the same principles as federal share and must be justified and documented. If the proposed project is a component of a larger program, identify other funding sources for the proposal and indicate the specific funding amount to be provided by those sources. These costs may be counted towards cost-share.

Applicants should consider all types of cost-sharing. Examples include the use of office space owned by other entities;

donated or borrowed supplies and equipment; (non-federal) sponsored travel costs; waived indirect costs; and program activities, translations, or consultations. The values of offered cost share should be reported in accordance with 2 CFR

200. Other USG funding may NOT be used as cost-share.

Indirect Charges - See 2 CFR 200 for non-profit organizations and Federal Acquisition Regulation (FAR) 48 CFR part

31 for commercial firms.

Other Direct Costs - Costs that do not fall under any of the previous cost categories, such as printing/copying/postage/telephone/venue or vehicle rental/visa or bank fees, or other conference or workshop costs, such as venue rental, etc. These will vary depending on the nature of the project. Provide a justification for each of them in the budget narrative.

Contractual : Sub-Grants and individual expert costs – For each sub-award provide a detailed line item breakdown

(using the same budget template) and explaining and justifying each cost. In the sub-award budgets, provide the same level of detail for all line items (personnel, travel, supplies, direct costs, etc) required of the direct applicant.

COST-SHARING: Portion of program cost not borne by Dept of State and is NOT required.

Program Supplies - itemize, using unit costs to the maximum extent practicable. Program supplies must be allocable and necessary to successfully carry out the project.

All sub-award and individual consultant/and other outside expert costs should be listed under Line F, Contractual.

Individual consultant daily fees must be separated from other consultant costs, such as travel and per diem costs, if applicable. Airfare must be separated from per diem. Sub-recipients are legal entities, organizations and must be registered in the host country and have DUNS numbers (certain exceptions apply, check with GO).

The recipient of a federal assistance award must maintain written records to support all allowable costs which are claimed as its contribution to cost-share, as well as costs to be paid by the Federal government. Such records are subject to audit. The basis for determining the value of cash and in-kind contributions must be in accordance with 2

CFR 200. In the event the recipient does not meet the amount of cost-sharing stipulated in their application, the

Bureau’s contribution may be reduced in proportion to the recipient’s stated contribution.