Detailed Budget Narrative.docx

Detailed Budget Narrative The project budget shall include detailed information on all cost categories and must clearly identify all estimated project costs. Unit costs shall be provided for all budget items including the cost of work to be provided by contractors or sub-recipients. In addition, applicants shall include a narrative description of the items included in the project budget, including the value of in-kind contributions of goods and services provided to complete the project when cost share is identified to be included (reference section C of this announcement). Cost categories can include, but are not limited to, those costs items included on the SF424A or SF424C.

Applicants are encouraged to use the section headings listed below (Items 1-13). These headings are the same as the object class categories identified on the SF-424A (example: Personnel). The prompts for each section are designed to stimulate responses necessary to determine the unit costs associated with each object class category on the SF-424A and confirm that those costs are allowable under 2 CFR 200. It is very important that the costs totaled on the Detailed Budget Narrative are the same as the totals provided on the applicant’s SF-424A. Both the Detailed Budget Narrative and SF-424A total amount should match the amount specified on the applicant’s SF-424.

There is no page limit for the Detailed Budget Narrative. Applicants are encouraged to be concise, but all unit costs must be justified numerically and with an explanation of how the applicant arrived at the figure. Applicants should not include the name of any specific contractor/vendor when providing figures based on market research. The inclusion of any specific contractor/vendor in the application package will disqualify the contractor/vendor from consideration for any contracts or sub-awards over $10,000 associated with the proposed project, per Federal regulations specified in 2 CFR 200.320.

Applicants are encouraged to provide numerical information in table form, utilizing table/spreadsheet functions. These tables/spreadsheets may proceed or follow the summary information for each item of the Detailed Budget Narrative, but they must be accompanied by a summary. If the applicant is not proposing work and does not have associated costs for an item heading, the applicant should mark that section as N/A ($0.00). All item sections should be sub- totaled.

Applicants are also encouraged to provide a combined table/spreadsheet after the item heading sections to combine all the sections sub-totals and confirm that the amounts match their SF-424 and SF-424A.

The Detailed Project Narrative must be submitted using the mandatory Budget Narrative Attachment Form, using the following headings to provide answers to the prompts:

1. Personnel:

Applicants must provide the title of each member of their project team, each team members cost per hour, and the total number of hours each team member will be used on the project (example: J. Smith, Project Director, $20 per hour x 40 hours a week x 12 weeks = $9.600.00 [480 hours]). Personnel are part of your organization. Consultant costs over $10,000.00 should be identified under Contractual costs. Consultant fees under $10,000.00, student stipends, and honorarium should be identified under “Other” costs.

2. Fringe Benefits:

Detailed Budget Narrative Instructions

For each position description listed under Personnel, the applicant must provide their organization’s fringe benefits rate and the associated dollar amount. If the applicant’s organization does not pay for fringe benefits, this section may be marked as N/A ($0.00).

3. Travel:

Applicants must provide the following information for the proposed project related travel for each member of their project team:

· Unit of measure for distance to be traveled (example: milage or plane ticket from X city to Y city).

· The number of travel units, cost per unit, and resulting dollar amount (example: 20 miles x $0.59 = $11.80).

· The lodging rate (hotel/housing), number of nights at a location, and resulting dollar amount (example: 3 nights x $60 = $180).

· The Per Diem (Meals/Incidentals) rate for the location where project activities are taking place.

Applicant’s proposed travel must adhere to all applicable regulations and conditions included in 2 CFR Part 200.474, and be based on the Federal GSA rate, or the applicant organization’s established written travel policy. The Federal GSA rate and is location specific and can be found online at: Travel resources | GSA

4. Equipment:

Applicants must list any equipment to be purchased for their proposed project. Equipment is defined in 2 CFR Part 200.33 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 $5,000.” Applicants must provide quotes or estimates obtained to support the proposed cost of the equipment and include a written justification as to why this equipment is necessary for the proposed project. Applicants must also demonstrate how purchasing permanent equipment is less expensive than renting it. If funded, grant award recipients who purchase equipment must adhere to regulations in 2 CFR Part 200.313 and 2 CFR Part 200.439.

5. Supplies:

Applicants must list any supplies they will require for their proposed project. Supplies are consumable products, raw materials, or other resources costing less than $5,000 and having an estimated useful life of less than 1 year. The applicant’s list should include a description of the supply unit, the cost per unit, and the resulting dollar amount (example: archeological sample bags, $5 per bag x 10 = $50). Categorizing supplies as “general office supplies” or “miscellaneous supplies is not acceptable and will not be considered an allowable cost.

6. Contractual:

Applicants must provide budget information for each contract and/or sub-award to take place as part of the proposed project. The budget information for each contract and/or sub-award must include:

· A description of the contract and/or subaward (example: consultant A for archeological survey of site or GIS consultant to map site).

· The unit of measure for the contract and/or subaward (example: hours, number of shapefiles, or development of a specific report).

· The dollar amount associated with the unit of measure and the resulting total cost for the contract and/or subaward (example: GIS consultant, $25 per hour x 30 hours = $750).

Applicants must describe how contract services will be obtained. Contracts or sub- awards over $10,000 must follow the competitive selection process identified in 2 CFR 200.320 (approval of sole-source procurement is highly unlikely). Contracts or sub-awards under $10,000 may be categorized as supply or “other” costs.

Applicants should not include the name of any specific contractor/vendor when providing figures based on market research. The inclusion of any specific contractor/vendor in the application package will disqualify the contractor/vendor from consideration for any contracts or sub-awards over $10,000 associated with the proposed project, per Federal regulations specified in 2 CFR 200.320.

7. Other:

Applicants must provide the budget information for each item that does not fit into one of the other section headings listed above. This list should include the description of the item, and its unit type and unit cost per item (example: Student stipend, $250 x 1 week field school = $250). Honorarium or non-contractual costs for project partners should be listed in this section (example: costs for hosting meetings). “Miscellaneous,” “overhead,” and “contingency” costs are not acceptable line items and will not be considered as allowable costs.

8. Total Direct Costs:

Applicants must provide the combined total cost for budget headings (1-7) and should confirm that the amount matches their SF-424 and SF-424A. Applicants are encouraged to provide this information in a table/spreadsheet format.

9. Total Indirect Costs:

This section must contain the following 3 components:

· A required indirect cost rate statement. Applicants must select one of the 8 indirect cost statements provided in section D6 (Funding Restrictions) of this Notice of Funding Opportunity.

· The percentage rate for indirect costs (negotiated, de minimis, or all costs to be charged directly).

· The associated base amount to which the indirect cost rate will be applied (base amounts may be direct costs, modified direct costs, or other costs as specified in the applicants current negotiated indirect cost rate agreement).

Applicants using a negotiated indirect cost rate must provide a copy of their current negotiated indirect cost rate agreement with the Cognizant Federal Agency. This negotiated indirect cost rate must be provided using the “attachments” form.

However, applicants should use this component to state one of the following actions:

· “Our organization’s Negotiated Indirect Cost Rate with the Cognizant Federal Agency is attached to the application package.”

· “N/A – see required indirect cost statement.”

For additional information on indirect cost rates and the Cognizant Federal Agency, applicants should see the “Indirect Costs – Organizations” portion of section D6 of this Notice of Funding Opportunity.

10. Total Federal Funding Request:

Applicants must provide the total amount of Federal funds being requested. This total amount includes both direct and indirect charges. Applicants should verify that this amount matches the amounts they listed on their SF-424 and SF-424A. Voluntary non- federal cost share should not be included in this section.

11. Total Voluntary Non-Federal Cost Share:

Applicants must provide the total amount of any voluntary non-federal cost share they wish to apply to the proposed project. Applicants should verify that this amount matches the amounts they listed on their SF-424 and SF-424A. If the applicant is not providing voluntary cost share, they may mark this section “N/A ($0.00).”

12. Combined Proposed Project Cost:

Applicants providing voluntary non-federal cost share must total the proposed projects total cost (Total Federal Funding Request + Total Voluntary Non-Federal Cost Share).

13. Overlap or Duplication of Effort Statement:

Applicants must provide an overlap or duplication of effort statement as required in the conditions portion of section D2 of this Notice of Funding Opportunity. For additional details on this requirement, applicants should see the last paragraph of this section below.