Appendix A: Sample Budget Detail Worksheet

The following sample Budget Detail Worksheet may be used as a guide to assist you in the preparation of the budget worksheet and budget narrative. Applicants must submit a complete Budget Detail worksheet that covers each year of the 3-year project period. A budget summary for each year and a summary for the total (3-year) budget must also be included. You may submit the budget and budget narrative using this format or a format of your choice. However, all required information (including budget narrative) must be provided. Any category of expense not applicable to your budget may be deleted. Note: Expenditures associated with implementing the goal of the cooperative agreement must be explained in detail.

  1. Personnel–List each position by title and name of employee, if available. Show the annual salary rate and the percentage of time to be devoted to the project. Compensation paid for employees engaged in grant activities must be consistent with that paid for similar work within the applicant's organization.

  2. Fringe Benefits–Fringe benefits should be based on actual known costs or an established formula. Fringe benefits are for the personnel listed in budget category A (Personnel) and only for the percentage of time devoted to the project. Fringe benefits on overtime hours are limited to FICA, Workmen's Compensation, and Unemployment Compensation.

  3. Travel–Itemize travel expenses of project personnel by purpose (e.g., staff to training, field interviews, advisory group meeting, etc.). Show the basis of computation (e.g., six people to 3-day training at $X airfare, $X lodging, $X subsistence). In training projects, travel and meals for trainees should be listed separately. Show the number of trainees and the unit costs involved. Identify the location of travel, if known. Indicate source of Travel Policies applied, Applicant or Federal Travel Regulations.

  4. Equipment–List nonexpendable items that are to be purchased. Nonexpendable equipment is tangible property having a useful life of more than two years and an acquisition cost of $5,000 or more per unit. (Note: Organization's own capitalization policy may be used for items costing less than $5,000). Expendable items should be included either in the "Supplies" category or in the "Other Costs" category. Applicants should analyze the cost benefits of purchasing versus leasing equipment, especially high cost items and those subject to rapid technical advances. Rented or leased equipment costs should be listed in the "Consultants/Contracts" category. Explain how the equipment is necessary for the success of the project. Attach a narrative describing the procurement method to be used.

  5. Supplies–List items by type (office supplies, postages, training materials, copying paper, and expendable equipment items costing less than $5,000, such as books, hand held tape recorders) and show the basis for computation. (Note: Organization's own capitalization policy may be used for items costing less than $5,000). Generally, supplies include any materials that are expendable or consumed during the course of the project.

  6. Construction–As a rule, construction costs are not allowable. In some cases, minor repairs or renovations may be allowable. Check with the program office before budgeting funds in this category.

  7. Consultants/Contracts–Indicate whether applicant's formal, written Procurement Policy or the Federal Acquisition Regulations are followed.

    Consultant Fees: For each consultant enter the name, if know, service to be provided, hourly or daily fee (8-hour day), and estimated time on the project. Consultant fees in excess of $450 per day require additional justification and prior approval from OJP.

  8. Other Costs–List items (e.g., rent, reproduction, telephone, janitorial or security services, and investigative or confidential funds) by major type and the basis of the computation. For example, provide the square footage and the cost per square foot for rent, or provide a monthly rental cost and how many months to rent.

  9. Indirect Costs–Indirect costs are allowed only if the applicant has a federally approved indirect cost rate. OJJDP will require the applicant to submit a copy of the rate approval (a fully executed, negotiated agreement) via fax before the final notice of award. If the applicant does not have an approved rate, one can be requested by contacting the applicant's cognizant federal agency, which will review all documentation and approve a rate for the applicant organization, or if the applicant's accounting system permits, costs may be allocated in the direct costs categories.

    Budget Summary–When you have completed the budget worksheet, transfer the totals for each category to the spaces below. Compute the total direct costs and the total project costs. Indicate the amount of federal requested and the amount of nonfederal funds that will support the project.

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FY 2004 Tribal Youth Program, Program Announcement OJJDP, June 2004