**U.S. DEPARTMENT OF HOMELAND SECURITY -- TRANSIT SECURITY GRANT
PROGRAM**

**Appendix E**

**Sample Budget Detail Worksheet**

**OMB Approval No. 1121-0188**

**Purpose.** The Budget Detail Worksheet is provided as a guide to
assist applicants in the preparation of the budget and budget narrative,
when required. You may submit the budget information using this form or
in the format of your choice (plain sheets, your own form, or a
variation of this form). However, all required information (including
the budget narrative) must be provided. Any category of expense not
applicable to your budget may be deleted.

**A. 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 organization.

**[Name/Position]{.underline} [Computation]{.underline}
[Cost]{.underline}**

**Note:** Personnel costs are only allowable for direct management and
administration of the grant award, i.e., preparation of mandatory
post-award reports.

**TOTAL** \_\_\_\_\_\_\_\_\_

**B. 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) and only for the percentage of time
devoted to the project. Fringe benefits on overtime hours are limited to
FICA, Workman's Compensation, and Unemployment Compensation.

**[Name/Position]{.underline} [Computation]{.underline}
[Cost]{.underline}**

**TOTAL** \_\_\_\_\_\_\_\_\_

**Total Personnel & Fringe Benefits** \_\_\_\_\_\_\_\_\_

**C. 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 unit costs involved. Identify the location of
travel, if known. Indicate source of Travel Policies applied, Applicant
or Federal Travel Regulations.

**[Purpose of Travel]{.underline} [Location]{.underline}
[Item]{.underline} [Computation]{.underline} [Cost]{.underline}**

**TOTAL** \_\_\_\_\_\_\_\_\_

**U.S. DEPARTMENT OF HOMELAND SECURITY -- TRANSIT SECURITY GRANT
PROGRAM**

**D. Equipment**. List non-expendable items that are to be purchased.
Non-expendable equipment is tangible property having a useful life of
more than two years. (Note:

Organization's own capitalization policy and threshold amount for
classification of equipment may be used). Expendable items should be
included either in the "Supplies" category or in the "Other" 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 "Contractual" category. Explain how the equipment is necessary for
the success of the project. Attach a narrative describing the
procurement method to be used.

**[Item]{.underline} [Computation]{.underline} [Cost]{.underline}**

**Budget Narrative:** Provide a narrative budget justification for each
of the budget items identified.

**TOTAL** \_\_\_\_\_\_\_\_\_

**E. Supplies**. List items by type (office supplies, postage, training
materials, copying paper, and other expendable items such as books, hand
held tape recorders) and show the basis for computation. (Note:
Organization's own capitalization policy and threshold amount for
classification of supplies may be used). Generally, supplies include any
materials that are expendable or consumed during the course of the
project.

**[Supply]{.underline} [Items]{.underline} [Computation]{.underline}
[Cost]{.underline}**

**TOTAL** \_\_\_\_\_\_\_\_\_

**F. 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 known,
service to be provided, hourly or daily fee (8-hour day), and estimated
time on the project.

**[Name of Consultant]{.underline} [Service Provided]{.underline}
[Computation]{.underline} [Cost]{.underline}**

**Budget Narrative:** Provide a narrative budget justification for each
of the budget items

identified.

**Subtotal** \_\_\_\_\_\_\_\_\_\_\_

**U.S. DEPARTMENT OF HOMELAND SECURITY -- TRANSIT SECURITY GRANT
PROGRAM**

**Consultant Expenses**: List all expenses to be paid from the grant to
the individual consultant in addition to their fees (i.e., travel,
meals, lodging, etc.)

**[Item]{.underline} [Location]{.underline} [Computation]{.underline}
[Cost]{.underline}**

**Budget Narrative:** Provide a narrative budget justification for each
of the budget items identified.

**Subtotal** \_\_\_\_\_\_\_\_\_\_

**Contracts:** Provide a description of the product or services to be
procured by contract and an estimate of the cost. Applicants are
encouraged to promote free and open competition in awarding contracts. A
separate justification must be provided for sole source contracts in
excess of \$100,000.

**[Item]{.underline} [Cost]{.underline}**

**Budget Narrative:** Provide a narrative budget justification for each
of the budget items identified.

**Subtotal** \_\_\_\_\_\_\_\_

**TOTAL** \_\_\_\_\_\_\_\_\_\_

**G. 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, and
provide a monthly rental cost and how many months to rent.

**[Description]{.underline} [Computation]{.underline}
[Cost]{.underline}**

**Budget Narrative:** Provide a narrative budget justification for each
of the budget items

identified.

**Important Note:** If applicable to the project, construction costs
should be included in this

section of the Budget Detail Worksheet.

**TOTAL** \_\_\_\_\_\_\_\_\_

**H. Indirect Costs**. Indirect costs are allowed only if the applicant
has a Federally approved indirect cost rate. A copy of the rate
approval, (a fully executed, negotiated agreement), must be attached. 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.

**[Description]{.underline} [Computation]{.underline}
[Cost]{.underline}**

**U.S. DEPARTMENT OF HOMELAND SECURITY -- TRANSIT SECURITY GRANT
PROGRAM**

**TOTAL** \_\_\_\_\_\_\_\_\_

**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 funds requested and the amount of
non-Federal funds that will

support the project.

**[Budget Category]{.underline} [Federal Amount]{.underline}
[Non-Federal Amount]{.underline}**

**A. Personnel** \_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_

**B. Fringe Benefits** \_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_

**C. Travel** \_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_

**D. Equipment** \_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_

**E. Supplies** \_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_

**F. Consultants/Contracts** \_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_

**G. Other** \_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_

**Total Direct Costs \_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_**

**H. Indirect Costs** \_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_

I. Total Grantee Contribution

**\* TOTAL PROJECT COSTS \_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_**

**Federal Request** \_\_\_\_\_\_\_\_\_\_

**Non-Federal Cost Share** \_\_\_\_\_\_\_\_\_\_

**Detailed Budget Submission and File Naming Convention**

Investment Justifications must be submitted with the grant application
as a file attachment within

*grants.gov*. Applicants must use the following file naming convention
when submitting Detailed

Budgets as part of the FY 2008 TSGP:

**Detailed Budget (through *grants.gov* file attachment)**

> State_Region_IJ Number_Budget (Example: CO_Denver_IJ#1_Budget)