Suggested Budget Detail.xlsx

Budget Justification

2. The Summary section at the end will auto-fill when each budget subsection is completed.

3. Budget categories must include both Federal and Non-Federal (cost match) portions. All costs must be directly relevant to the project objectives.

4. All costs incurred by the preparer's sub-recipients and vendors should be entered only in section f. Contractual.

5. All costs must be allowable, allocable, and reasonable in accordance with the administrative requirements and applicable cost principles prescribed in 2 CFR 200.

6. Rows can be added as needed throughout sections a. through j. If rows are added, formulas/calculations may need to be adjusted.

2. Cost Match can be either Cash or In-kind. Cash Cost Match - encompasses all contributions to the project incurred and paid for during the project. This includes Cost Match payments for personnel, supplies, equipment, activities and items necessary for the project. In-kind Cost Match - encompasses all contributions to the project that do not involve a payment or reimbursement and represent donated items or services that are necessary to the performance of the project. This includes volunteer personnel hours, donated existing equipment, donated existing supplies, etc. The market value and calculations for all In-kind cost match items must be justified and explained.

3. Funds from other Federal sources MAY NOT be counted as cost match. Non-Federal sources include any source not originally derived from Federal funds.

4. Fee or profit, including foregone fee or profit, are not allowable as project costs (including cost match). The project may only incur those costs that are allowable and allocable to the project (including cost match) as determined in accordance with the administrative requirements and cost principles in 2 CFR 200.

2. Identify all personnel by position title. Enter the amount of time (i.e., hours or % of time) and the base pay rate and the total will automatically calculate. Also include the basis of rate (e.g., actual salary, labor distribution report, state civil service rates, etc.). Personnel costs may only include time spent working directly on the project.

3. If a position and hours are attributed to multiple employees (e.g. Technician working 2500 hours) the number of employees for that position title must be identified.

2. Fringe rates may not exceed what is currently provided by the organization. If a federally approved Fringe rate exists, provide the rate agreement with the application.

2. Travel costs should remain consistent with travel costs incurred by an organization during normal business operations as a result of the organizations written travel policy. In absence of a written travel policy, organization's must follow the regulations prescribed by the General Services Administration (GSA): www.gsa.gov.

2. List all equipment noting its purpose in the project and the basis of cost (e.g. vendor quotes, catalog prices, prior invoices, etc.). If it is existing equipment, provide a justification for its estimated value.

3. Note that equipment items with a residual value of $5,000 or more at the end of the award will be subject to the equipment disposition regulations in 2 CFR 200.313.

2. List all supplies noting their purpose in the project and the basis of cost (e.g. vendor quotes, catalog prices, prior invoices, etc.). Supply items must be direct costs to the project and not duplicative of supply costs covered in the indirect rate.

3. Multiple supply items valued at $5,000 or less used to assemble an equipment item with a value greater than $5,000 and useful life of more than one year should be included in the equipment section.

2. For each sub-recipient budget cost that is 35% or more of the total project costs, a separate budget justification form must be submitted with the application. The sub-recipient budget justification may be completed by the lead applicant or the sub-recipient.

3. List all vendors supplying commercial supplies or services used to support the project. For each Vendor budget cost that is 35% or more of the total project costs, a vendor price quote must be submitted with the application. All vendor work must be competitively selected in accordance with the procurement standards in 2 CFR 200.317 - 200.326.

2. List all proposed construction below, providing a basis of cost such as engineering estimates, prior construction, etc., and purpose as it applies to the Project Objectives.

2. Basis of cost are items such as vendor quotes, prior purchases of similar or like items, published price list, established organizational rates, etc.

2. Applicants may apply established indirect rates if they have been approved or negotiated with a Federal government agency, and a copy is included with this application.

3. If the applicant does not have a current Federally approved rate agreement they may elect to apply a rate limited to 10% of total direct costs.

Summary Figures in this summary table are calculated from entries made in subsequent categories, only blank white cells require data entry.

SF424A

7. Program Income $0 $0 $0

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Federal Use Only

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