Example_Budget_for_EPA-R10-OW-CRBRP-2024-01.pdf

Example Budget Table

This fictitious sample budget detail/narrative is based on a hypothetical EPA assistance agreement supporting a pesticide reduction campaign and grant competition. The agreement requires a recipient cost share of 25% of total costs. This sample includes required budget information including an overall detailed budget table, budget narrative, and a detailed budget by year.

In this example the applicant is using the de minimus Indirect Cost Rate of 10%. If an applicant has an indirect cost rate they should attach its negotiated indirect cost rate agreement. For more information about indirect costs, refer to indirect cost policy, guidance, and training in

RAIN-2018-G02.

Please also reference the Interim General Budget Development Guidance for Applicants and Recipients of EPA Financial Assistance.

Budget Table Example

EPA Requested

Funding

Cost Share provided by applicant (25%) Total Personnel 1 Project Manager 1.0 FTE Full Time @ $92,501/year (6 years). $92,501 x 6 = $555,006 $277,503 $277,503 $555,006 1 Grant Administrator 0.5 FTE 50% Time @ $80,000/year (6 years). $80,000 x 6 x 0.5 = $240,000 $120,000 $120,000 $240,000 3 Scientists 3.0 Full Time FTE @ $100,033/year (6 years). $100,033 x 6 x 3 = $1,800,594 $900,297 $900,297 $1,800,594 2 Engineers 2.0 Full Time FTE @ $91,832/year (6 years). $91,832 x 6 x 2 = $1,101,984 $550,992 $550,992 $1,101,984 Total Personnel $1,848,792 $1,848,792 $3,697,584

Fringe Benefits Fringe rounded to nearest dollar ($3,697,584 x 36.7%) $1,357,013 $1,357,013 Total Fringe $1,357,013 $0 $1,357,013

Travel Lodging: $152/night x 18 nights x 3 staff = 8,208.

M&IE: $74 x 18 days x 3 staff = 3,996. Mileage: 925 mi/year @$0.655/mi x 6 years = $3,636 $15,840 $15,840 Total Travel $15,840 $0 $15,840

Equipment $0 None $0 https://www.epa.gov/grants/rain-2018-g02-r https://www.epa.gov/sites/default/files/2019-05/documents/applicant-budget-development-guidance.pdf https://www.epa.gov/sites/default/files/2019-05/documents/applicant-budget-development-guidance.pdf

Supplies Miscellaneous office supplies ($150/year x 6 years) $900 $900 Mailing supplies ($100/year x 6 years) $600 $600 Laptop computer (3 @ $1000) $3000 $3000 Monitoring supplies ($7500 total) $7500 $7500 Supplies Total $12,000 $0 $12,000

Contractual Lab Contract rate of $10,000 per year ($10,000 x 6 = 60,000) $60,000 $60,000 Total Contractual $60,000 $0 $60,000

Other Subawards for pesticide reduction competition, approximately $100,000 per award (100,000 x 30 = 3,000,000) $2,636,478 $363,522 $3,000,000 Other costs include communication services, software licenses, office lease and utilities, boat rental. See breakdown in narrative below. $201,360 $201,360 Total Other $2,837,838 $363,522 $3,201,360

Indirect Using Indirect Rate of 10% on salary and benefits ($3,697,584 + $1,357,013) x 10% $505,460 $505,460

Total Indirect $505,460 $0 $505,460

TOTAL FUNDING $6,636,943 $2,212,314 $8,849,257

EPA Requested

Funds Mandatory Cost

Share TOTAL COST

Sample Budget Narrative:

• Recipient cost share calculation (rounded to nearest dollar): $2,212,314 / $8,849,257 =

25%

• Personnel Costs: We will fund 1 Project Manager, 3 Scientists, and 2 Engineers at full time

FTEs per year of this program for a total of six years. We will fund 1 Grant Administrator at 50% of their FTE. Total salaries rounded to nearest dollar.

• Fringe Costs: Benefits are approximately 36.7% of salaries from agency standard based on FY23 actual costs. Includes Social Security, retirement, Medicare, workers compensation, and health insurance.

• Travel Costs: There is no international travel for this project. Travel consists of inspection visits, attendance at meetings and conferences, pollution prevention activities, and coordination with sub-recipients in the Portland Metro Area. This includes mileage, lodging and per diem as applicable for 3 staff. Travel budget is calculated at GSA standard rates and are charged when actual reimbursable expenses are incurred. Lodging estimated to be $152/night x 18 nights over 6 years x 3 staff = 8,208. MI&C at $74 x 18 days x 3 staff = 3,996. Mileage: 925 mi/year @$0.655 /mi x 6 years = $3,636. Total = $15,840

• Equipment Costs: There are no equipment costs for the proposed activities. Our equipment threshold is $5,000.

• Supply Costs: This includes miscellaneous office supplies such as paper, markers, hand sanitizer, etc. ($150 per year x 6 years = $900), mailing supplies such as poster paper and envelopes for fliers to promote subaward grant competition ($100 per year x 6 = $600), monitoring supplies such as sample bottles, bailers, pumps, etc. ($7500 based on previous monitoring project costs), 3 laptop computers (3 x $1000 = $3000).

• Contract Costs: Contracted laboratory services will include QAPP development for project implementation monitoring, and sampling to evaluate effectiveness of pesticide collection campaign. The estimated contract rate of $10,000 per year is based on previous similar contracts. ($10,000 x 6 = 60,000)

• Other Costs: This project will award approximately 30 small scale subawards which will support pesticide reduction actions. Subawards at approximately $100,000 per award (100,000 x 30 = 3,000,000). See our Project Narrative for how the subawards will be managed and awarded. Other costs include communication services (cell phone plan $1,300 x 6 years x 6 staff = $46,800), Wi-Fi $1200 x 6 years =$7,200), ArcGIS software ($350 x 3 laptops x 6 years = $6,300), Microsoft software ($150 x 3 laptops x 6 years= $2,700), office lease ($8,100 x 6 years = $48,600), utilities ($6,650 x 6 years = $39,900), boat rental for field sampling ($49,860). $46,800 + $7,200 + $6,300 + $2,700 + $48,600 + $39,900 + $49,860 = $201,360

• Indirect Cost Rate: We will the 10% de minimus for our Indirect Cost Rate.

[Applicant name] Detailed Budget by Year (Details provided in budget detail portion of project narrative)

Budget Categories Sept 2023 Sept 2024 Sept 2025 Sept 2026 Sept 2027 Sept 2028 Total

Personnel 616,264 616,264 616,264 616,264 616,264 616,264 $3,697,584 Fringe Benefits 226,169 226,169 226,169 226,169 226,169 226,168 $1,357,013

Travel 2,640 2,640 2,640 2,640 2,640 2,640 $15,840

Equipment $0

Supplies 2,000 2,000 2,000 2,000 2,000 2,000 $12,000

Construction $0

Contractual 0 12,000 12,000 12,000 12,000 12,000 $60,000

Other 533,560 533,560 533,560 533,560 533,560 533,560 $3,201,360 https://www.gsa.gov/travel/plan-book/per-diem-rates?gsaredirect=portalcontent104877

Total Direct Charges 1,380,633 1,392,633 1,392,633 1,392,633 1,392,633 1,392,632 $8,343,797 Indirect Charges $84,244 $84,244 $84,243 $84,243 $84,243 84,243 $505,460

Totals 1,464,877 $1,476,877 1,476,876 1,476,876 1,476,876 1,476,875 $8,849,257

EPA Funding amount must be included on the SF-424 in Section 18.a and on the SF-424A in:

Cell 5(e) under Section A – Budget Summary; and Column (1) under Section B – Budget Categories.

Total Project Cost must be included on the SF-424 in Section 18.g and on the SF-424A in: Cell 5(g) under Section A – Budget Summary; and Column (5), Row k under Section B – Budget Categories.

Other Leveraged Funds should NOT be included in the SF424 and SF424A.

Example Budget Table