Budget Narrative Template - NOFO.xlsx

Budget Narrative

DETAILED BUDGET

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NOTE: Provide as much detail as possible for every expense. Under “Object Class Category,” select the category that applies to each expense. For every item, include the quantity, unit cost or rate, calculation, total amount, and justification.

A. Personnel:

List the temporary or permanent employees of the applicant organization who will work directly on the project.

For each employee, include:

Position | Name | Salary or Wage Rate | Percentage of Time on Project | Duration | Total Cost

JUSTIFICATION: Describe the employee’s role and responsibilities, explain how the position supports the project, and state the percentage of the employee’s time that will be dedicated to the project.

B. Fringe Benefits:

List the fringe benefits associated with the personnel included under Personnel.

For each item, include:

Employee or Position | Benefit Type or Rate | Calculation | Total Cost Examples may include legally required benefits, health insurance, retirement contributions, payroll taxes, or other benefits provided under the organization’s established policies.

JUSTIFICATION: List the components of the fringe benefits, explain the rate used, and show how the total amount was calculated.

C. Travel:

List project-related travel for program staff, consultants, speakers, and participants or beneficiaries.

For each trip, include:

Traveler Type | Purpose | Destination | Number of Travelers | Transportation | Lodging | Per Diem | Other Costs | Total Cost

JUSTIFICATION: Describe the purpose of the travel, explain why it is necessary for the project, and show how the costs were estimated. For international travel, include a brief explanation of why the international travel is required.

D. Equipment:

List machinery, furniture, or other tangible personal property that:

- Is required for the project;

- Has a useful life of more than one year, or longer than the project period; and Costs at least $10,000 per unit.

For each item, include:

Item | Quantity | Unit Cost | Total Cost

JUSTIFICATION: Describe why each item is necessary for the project and explain how the cost was estimated.

E. Supplies:

List materials, computer devices, and other items required for the project that cost less than $10,000 per unit.

For each item, include:

Item | Quantity | Unit Cost | Total Cost

Examples may include:

- Training materials;

- Educational materials;

- Computer devices;

- Software;

- Office supplies;

- Printing materials; and

- Program activity materials.

JUSTIFICATION: Describe why each item is needed, how the quantity was determined, and how the cost was estimated. Any item costing more than $10,000 per unit must be listed under Equipment.

F. Contractual:

List goods or services that the applicant plans to obtain through a contract with a vendor, consultant, or other service provider. Also include sub-awards to nonprofit partners that will carry out part of the project.

For each contractual item, include:

Vendor, Consultant, or Partner | Goods or Services | Rate | Quantity or Duration | Total Cost

JUSTIFICATION: Describe the goods or services to be provided, explain why the contractual arrangement is necessary, and describe how it relates to the project activities and objectives.

For sub-awards, identify the partner organization and clearly describe its responsibilities in implementing the project.

G. Other:

List project expenses that are directly associated with the program but do not fit under Personnel, Fringe Benefits, Travel, Equipment, Supplies, or Contractual.

For each item, include:

Item | Quantity | Unit Cost or Rate | Total Cost

Examples may include:

- Shipping;

- Postage;

- Applicable taxes;

- Communications;

- Registration fees; or

- Other directly related project expenses.

JUSTIFICATION: Itemize and explain every expense. Do not use general descriptions such as “miscellaneous” without identifying the specific items and their purpose.

H. Indirect Costs:

Indirect costs are organizational expenses that cannot be directly linked to a specific project activity, such as administrative or overhead costs necessary to keep the organization operating.

Include:

Indirect Cost Rate | Cost Base | Calculation | Total Indirect Costs

JUSTIFICATION: State which of the following methods is being used:

1. Negotiated Indirect Cost Rate Agreement: Identify the approved rate and calculation base. Attach the organization’s latest NICRA.

2. De Minimis Indirect Cost Rate: Organizations that have never received a NICRA may request indirect costs of up to 15% of Modified Total Direct Costs, as defined in 2 CFR 200.1.

The justification should clearly identify which direct costs are included and excluded from the calculation base.

* Indirect Costs should not be calculated by including any of the following expenses:

a) Portion of Sub-Awards over $25,000 USD

b) Equipment (2 CFR 200) - means 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 non-Federal entity for financial statement purposes, or $5,000.

c) Capital Expenditures (2 CFR 200) - means expenditures to acquire capital assets or expenditures to make additions, improvements, modifications, replacements, rearrangements, reinstallations, renovations, or alterations to capital assets that materially increase their value or useful life.

d)Rental Costs - Such as Contractual Services (acquisition of routine goods or services under the grant)

e) Tuition Remission

f) Scholarships and Fellowships

g) Participant Support Costs (2 CFR 200) - means direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with conferences, or training projects.

I. Cost Sharing Cost sharing is encouraged but is not required for this funding opportunity. It includes cash or in-kind contributions provided by the applicant or another entity rather than by the U.S. Consulate Tijuana.

For each contribution, include:

Contributor | Cash or In-Kind Contribution | Description | Calculation or Valuation Method | Total Value

Examples may include:

- Donated staff time;

- Volunteer time;

- Donated venues;

- Donated equipment;

- Donated supplies; or

- Contributions from partner organizations.

JUSTIFICATION: Explain the source and purpose of each contribution and how its value was calculated.

Applicants should only include cost sharing that can be documented. When voluntarily proposed and accepted as part of an award, cost sharing becomes a binding commitment that must be tracked and reported.

Funding Restrictions :

1. Construction - NOT ALLOWED - Exemption may apply in accordance to the Award Provision.

2. Alcoholic Beverages - NOT ALLOWED - Award funds may not be used to purchase alcoholic beverages.

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