### Sample Budget and Justification (no match required)

THIS IS AN ILLUSTRATION OF A SAMPLE DETAILED BUDGET AND NARRATIVE. WITH
GUIDANCE FOR COMPLETING SF 424A: SECTION B FOR THE BUDGET PERIOD

**[A. Personnel]{.underline}:** an employee of the applying agency whose
work is tied to the application

FEDERAL REQUEST

  ------------- ------------- ---------------- ------------- -------------
  Position      Name          Annual           Level of      Cost
                              Salary/Rate      Effort        

  Executive     John Doe      \$64,890         10%           \$6,489
  Director                                                   

  Coordinator   To be         \$46,276         100%          \$46,276
                selected                                     

                                               TOTAL         \$52,765
  ------------- ------------- ---------------- ------------- -------------

**JUSTIFICATION:** **Describe the role and responsibilities of each
position.**

The executive director will provide oversight of grant, including fiscal
and personnel management, community relations and project implementation
and evaluation. The coordinator will coordinate project services and
project activities, including training, communication, data collection
and information dissemination.

**FEDERAL REQUEST** (enter in Section B column 1 line 6a of form SF424A)
**\$52,765**

**[B. Fringe Benefits]{.underline}**: List all components of fringe
benefits rate

FEDERAL REQUEST

  ----------------- ----------------- ----------------- -----------------
  Component         Rate              Wage              Cost

  FICA              7.65%             \$52,765          \$4,037

  Workers           2.5%              \$52,765          \$1,319
  Compensation                                          

  Insurance         10.5%             \$52,765          \$5,540

                                      TOTAL             \$10,896
  ----------------- ----------------- ----------------- -----------------

**JUSTIFICATION:** Fringe reflects current rate for agency**.**

**FEDERAL REQUEST** (enter in Section B column 1 line 6b of form SF424A)
**\$10,896**

**[C.Travel]{.underline}:** Explain need for all travel other than that
required by this application. Local travel policies prevail.

FEDERAL REQUEST

  --------------- ------------- ------------- ---------------- -------------
  Purpose of      Location      Item          Rate             Cost
  Travel                                                       

  Conference (be  Washington,   Airfare       \$200/flight x 2 \$400
  as specific as  DC                          persons          
  possible)                                                    

                                Hotel         \$180/night x 2  \$720
                                              persons x 2      
                                              nights           

                                Per Diem      \$46/day x 2     \$184
                                (meals)       persons x 2 days 

  Local travel                  Mileage       3,000            \$1,140
                                              miles@.38/mile   

                                              TOTAL            \$2,444
  --------------- ------------- ------------- ---------------- -------------

JUSTIFICATION: Describe the purpose of travel and how costs were
determined.

Cost for two members to attend a grantee meeting in Washington. Local
travel is needed to attend local meetings, project activities, and
training events. Local travel rate is based on agency's privately owned
vehicle (POV) reimbursement rate.

**FEDERAL REQUEST** (enter in Section B column 1 line 6c of form SF424A)
**\$2,444**

**[D. Equipment]{.underline}**: an article of tangible, nonexpendable,
personal property having a useful life of more than one year and an
acquisition cost of \$5,000 or more per unit -- federal definition.

**FEDERAL REQUEST** -- (enter in Section B column 1 line 6d of form
SF424A) **\$ 0**

**[E. Supplies]{.underline}**: materials costing less that \$5,000 per
unit and often having one-time use

FEDERAL REQUEST

  ----------------------- ----------------------- -----------------------
  Item(s)                 Rate                    Cost

  General office supplies \$50/mo. x 12 mo.       \$600

  Postage                 \$37/mo. x 8 mo.        \$296

  Laptop Computer\*       \$900                   \$900

  Printer\*               \$300                   \$300

  Projector\*             \$900                   \$900

  Copies                  8000 copies x .10/copy  \$800

                          TOTAL                   \$3,796
  ----------------------- ----------------------- -----------------------

**JUSTIFICATION: Describe need and include explanation of how costs were
estimated.**

Office supplies, copies and postage are needed for general operation of
the project. The laptop computer is needed for both project work and
presentations. The projector is needed for presentations and outreach
workshops. All costs were based on retail values at the time the
application was written. \*Provide justification for purchases,
especially if they were requested and purchased under a previous budget.

**FEDERAL REQUEST** -- (enter in Section B column 1 line 6e of form
SF424A) **\$ 3,796**

**[F. Contract]{.underline}**: generally amount paid to non-employees
for services or products. A consultant is a non-employee who provides
advice and expertise in a specific program area.

**FEDERAL REQUEST (Consultant)**

  -------------- ---------------- ----------- -------------- --------------
  Name           Service          Rate        Other          Cost

  To be selected Coalition        \$150/day   15 days        \$2,250
                 Building                                    

                 Travel           .38/mile    360 miles      \$137

                                              TOTAL          \$2,387
  -------------- ---------------- ----------- -------------- --------------

**JUSTIFICATION:** **Explain the need for each agreement and how they
relate to the overall project.**

This person will advise staff and coalition members of ways to maintain,
increase membership, and develop a Strategic Prevention Framework for
the local coalition. The rate is based on the average consulting rate in
this area. Consultant is expected to make up to 6 trips (each trip a
total of 60 miles) to meet with staff and the coalition. Mileage rate is
based on POV reimbursement rate. A request for proposal will be issued
to secure a competitive bid before final selection is made.

**FEDERAL REQUEST** (Contract)

  ----------------------- ----------------------- -----------------------
  Entity                  Product/Service         Cost

  To be selected          1.5 minute Public       \$2,300
                          Service Announcement    
                          (PSA)                   

  To be selected          Evaluation Report       \$4,500

                          TOTAL                   \$6,800
  ----------------------- ----------------------- -----------------------

**JUSTIFICATION: Explain the need for each agreement and how they relate
to the overall project.**

A local media outlet will produce a 1.5-minute PSA from the youth drug
awareness video for the local television market. Tasks will include
cutting and editing the tape, preparing introductory statement,
inserting music and/or narrative, and synchronizing the sound track. A
local evaluation specialist will be contracted to produce the year-end
results of the coalition efforts. A request for proposal will be issued
to secure a competitive bid before final selection is made.

# FEDERAL REQUEST -- (enter in Section B column 1 line 6f of form SF424A) \$ 9,187

(combine the total of consultant and contact)

**[G. Construction]{.underline}**: **NOT ALLOWED** -- Leave Section B
columns 1&2 line 6g on SF424A blank.

**[H. Other]{.underline}**: expenses not covered in any of the previous
budget categories

# FEDERAL REQUEST

  ----------------- ------------------------ -----------------------------
  Item              Rate                     Cost

  Rent              \$15/sq.ft x 700 sq.     \$10,500
                    feet                     

  Telephone         \$100/mo. x 12 mo.       \$1,200

  Student Surveys   \$1/survey x 2784        \$2,784

  Brochures         .89/brochure X 1500      \$1,335
                    brochures                

                    TOTAL                    \$15,819
  ----------------- ------------------------ -----------------------------

JUSTIFICATION: Breakdown costs into cost/unit: i.e. cost/square foot.
Explain the use of each item requested.

Rent and telephone is necessary to operate the project. The monthly
telephone costs reflect the % of effort for the personnel listed in this
application. Survey copyright requires the purchase of the ATOD surveys.
Brochures will be used at various community functions (health fairs and
exhibits).

# FEDERAL REQUEST -- (enter in Section B column 1 line 6h of form SF424A) \$ 15,819

**[Indirect cost rate:]{.underline}** Indirect costs can only be claimed
if your organization has a negotiated indirect cost rate agreement. It
is applied only to direct costs to the agency as allowed in the
agreement.

For information on applying for the indirect rate go to: samhsa.gov then
click on grants -- grants management -- HHS Division of Cost Allocation
-- Regional Offices.

**FEDERAL REQUEST** (enter in Section B column 1 line 6j of form SF424A)

8% of personnel and fringe (.08 x \$63,661) **\$5,093**

The indirect costs rate was approved by the Dept. of Health and Human
Services in 200X and is applied to the personnel and fringe, per the
negotiated agreement. A copy of the fully executed, negotiated, indirect
cost agreement is attached.

**[BUDGET SUMMARY:]{.underline}**

  ----------------------------------- -----------------------------------
  **Category**                        **Federal Request**

  Personnel                           \$52,765

  Fringe                              \$10,896

  Travel                              \$2,444

  Equipment                           0

  Supplies                            \$3,796

  Contractual                         \$9,187

  Other                               \$15,819

  Total Direct Costs\*                \$94,907

  Indirect Costs                      \$5,093

  Total Project Costs                 \$100,000
  ----------------------------------- -----------------------------------

# \* [TOTAL DIRECT COSTS:]{.underline} 

# FEDERAL REQUEST -- (enter in Section B column 1 line 6i of form SF424A) \$94,907

## [TOTAL PROJECT COSTS]{.underline}: Sum of Total Direct Costs and Indirect Costs

**FEDERAL REQUEST** (enter in Section B column 1 line 6k of form SF424A)
**\$100,000**