FY21 SUSI SecEd Budget Worksheet.pdf

A. Summary Budget (using the OMB cost categories, see SF-425A)

B. Detailed Line Item Budget (Direct and Indirect Costs)

C. Budget Narrative

10 font or larger; must fit on 8x11 letter sized paper, not legal size.

Any cost-sharing should be included in a separate column. See section on cost-sharing for more details.

The budget should be for the entire project period. Successful applicants may be asked to provide a year-by-year budget after the award is signed.

All sub-award costs should be listed under Contractual, and should also be broken out and organized according to the subcategories. All sub-awardees must be organizations with DUNS numbers and valid SAM.gov registration (certain exceptions apply). Sub-award budgets, if available, should be included in separate budget tabs and should be in the same format as the approved budget according to the OMB budget categories.

All line items must be described in the budget narrative. The budget narrative should justify each cost outlined in the budget as well as explain the unit cost calculation and methodology.

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

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 (TEMPLATE ON TAB 3, autofills from Tab 4 "Detailed Budget")

Personnel: Identify staffing requirements by each position title and brief description of duties. List annual salary of each position, percentage of time and number of months devoted to project (e.g., Administrative Director: $30,000/year x 25% level of effort x 8.5 months; calculation: $30,000/12 = $2,500 x 25% x 8.5 months = $5,312).

Include a budget narrative (preferably in Microsoft Word format) to explain each line item and how the amounts were derived, as well as the source and description of all cost-share offered.

Explain differences in fares 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 (TEMPLATE ON TAB 4)

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. Please note that all items detailed in the template are examples.

The budget template on Tab 4 is an example of the required format, but is not exhaustive: your budget might have additional items not listed. Please edit it to reflect all planned expenditures and add lines as necessary. Please refer to the Program Objectives, Goals, and Implementation (POGI) document for further informattion on allowable costs specific to this program.

Budget Narrative

Supplies: Detail items separately using unit costs (and the percentage of each unit cost being charged to the grant) for photocopying, postage, telephone/fax, printing, and office supplies (e.g., Telephone: $50/month x 50% = $25/month x 12 months).

Equipment: Provide justification for any equipment purchase/rental, defined as tangible personal property having a useful life of more than one year and an acquisition cost of $5000 or more.

Travel: Staff and participant travel, including in-country, domestic U.S., and international travel, if any, and per diem (broken out by lodging and

M&IE (meals and incidentals) for both participant and staff travel). Per diem rates may not exceed the published U.S. government allowance rates (available from the www.gsa.gov website) without comprehensive justification; however, applicants may use per diem rates lower than official government rates.

Fringe Benefits: Indicate benefit costs separately from salary costs and explain how benefits are computed for each category of employee - specify type and rate. Fringe rate should be supported by organization's policies and procedures.

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

If your organization has an 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 claim indirect charges in this field at a deminimus rate of 10%.

If Sub-Grantees are claiming indirect costs contained within a NICRA, they should have an established NICRA that is also submitted with the proposal package.

Do not account for indirect costs against participant expenses in the budget.

http://www.ecfr.gov/cgi-bin/text-idx?tpl=/ecfrbrowse/Title02/2cfr200_main_02.tpl

Office of Management and Budget (OMB) 2 CFR 200 and 2 CFR 600 http://www.ecfr.gov/cgi-bin/retrieveECFR?gp=1&SID=11bc02f059d60b385c07b4c3f6bb602a&ty=HTML&h=L&r=PART&n=pt2.1.600

Cost-sharing is the portion of program costs not borne by the USG. Refer to the Notice of Funding Opportunity (NOFO) to determine whether cost-sharing is required or encouraged. In general, applications that include in-kind and/or cash contributions from non-U.S.

Government sources will be more competitive, as cost-sharing demonstrates a commitment to the activities and greater cost effectiveness.

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 (in which case a U.S. dollar monetary value to each in-kind contribution needs to be assigned). 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.

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 federal funding does not constitute cost-sharing.

The recipient of an 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.

Indirect Charges: See 2 CFR 200.56 and 2 CFR 200.414

Other Direct Costs: These will vary depending on the nature of the project. Justify each in the budget narrative.

Contractual: Provide a detailed line item breakdown for each sub-grant/contractual explaining specific services.

Before grants are awarded, the Bureau reserves the right to reduce, revise, or increase proposal budgets in accordance with the Bureau’s program needs and availability of funds.

Cost-Share http://www.ecfr.gov/cgi-bin/text-idx?tpl=/ecfrbrowse/Title02/2cfr200_main_02.tpl http://www.ecfr.gov/cgi-bin/retrieveECFR?gp=1&SID=11bc02f059d60b385c07b4c3f6bb602a&ty=HTML&h=L&r=PART&n=pt2.1.600

ECA COST Total

FY21 SHARING FY21

PROGRAM COSTS

Program costs per participant

ADMINISTRATIVE COSTS

Administrative costs per participant

TOTAL COSTS

Total costs per participant:

Number of participants: 20

1 Personnel 0.00

2 Fringe Benefits 0.00

3 Travel 0.00

4 Equipment 0.00

5 Supplies 0.00

6 Contractual 0.00

7 Construction -

8 Other Direct Costs 0.00

9 Total Direct Costs 0.00

10 Total Indirect Costs 0.00

11 Total Project Cost 0.00

SAMPLE Summary BUDGET

Organization Name

Study of the U.S. Institute for Secondary Educators Project Duration (Project Duration (e.g. July 30, 2021

- August 1, 2022)

Federal Funds

Unit Number Amount Rate

1 Personnel months # units salary

(monthly) % effort

1.1 U.S.-based Personnel

Project Manager months 0

Project Officer, etc. months 0

1.2 Field Personnel 0.00

Project Manager months 0

Project Officer, etc. months 0

0 0 0

2 Fringe Benefits amount rate

U.S.-based Project Manager 0.00 0

2.2 U.S.-based Project Officer 0.00

2.3 Field Project Manager 0.00

Field Project Officer 0.00 0

0 0 0

3 Travel unit (trips, days) # units

International Travel 0

Airfare/Ground Transportation (specify R/T or otherwise) 0 0

Meals and Incidentals 0 0

Lodging 0 0

3.2 Local Travel

Airfare/Ground Transportation (specify) 0 0

Meals and Incidentals 0 0

Lodging 0 0

0 0 0

4 Equipment (> $5,000 per unit ) # units

SAMPLE LINE ITEM BUDGET

Organization's Name

Study of the U.S. Institutes for Secondary Educators Project Duration (e.g. July 30, 2021 - August 1, 2022)

Unit Cost Requested Federal

Funds

Cost-Share by

Applicant Program Total

1.1.1

3.1

3.1.3

Subtotal Travel

Subtotal Personnel

1.1.2

1.2.1

1.2.2

Subtotal Fringe Benefits

2.1

2.4

3.2.1

3.1.1

3.2.3

3.1.2

3.2.2 unit cost months months months months cost

(description, i.e. generators) 0 0

0 0 0

5 Supplies (< $5,000 per unit) # units

(description, i.e. banners) 0 0

0 0 0

6 Contractual (Consultant fees) unit (sub, consultant) # units

Contractual Sub-Awardee (NAME) 0 0

(description, i.e. consultants) 0 0

0 0 0

7 Construction

8 Other Direct Costs unit # units

Follow-on activities 1 0 0

(description, i.e. telecommunications) 0 0

0 0 0

9 Total Direct Costs 0 0 0

Total Indirect Costs (Indicate:

NICRA Provisional, Final, Pre determined or 10% deminimus Rate based on MTDC)

0 0 0

11 Total Project Cost (must match award amount) 0 0 0

NICRA %base

8.2

Subtotal Other Direct Costs

6.1

Not Allowable

6.2

8.1

Subtotal Contractual

Subtotal Equipment

Subtotal Supplies

4.1

5.1 unit cost unit cost

5,000.00 unit cost