# Budget Template – Match Not Required

# General Information

# Personnel

## FEDERAL REQUEST – Personnel

## 

## 

## FEDERAL REQUEST – Justification for Personnel

 [INSERT JUSTIFICATION FOR EACH PERSONNEL LISTED ABOVE]

# Fringe Benefits 

## FEDERAL REQUEST - Fringe Benefits

## FEDERAL REQUEST – Justification for Fringe Benefits  

Our organization’s fringe benefits are comprised of:  

[PROVIDE ADDITIONAL INFORMATION REGARDING FRINGE BENEFITS AS NEEDED]

# Travel 

## FEDERAL REQUEST – Travel

## FEDERAL REQUEST:  Justification for Travel 

[INSERT NARRATIVE JUSTIFICATION FOR EACH TRIP]

a. The justification must identify the need for the travel if the travel is not specifically required by the Notice of Funding Opportunity (NOFO).

b. The narrative description should include the purpose, why it is necessary and directly relates to the scope of work, number of trips planned, staff that will be making the trip, and approximate dates.

# Equipment

## FEDERAL REQUEST – Equipment

## FEDERAL REQUEST:  Justification for Equipment 

[INSERT NARRATIVE JUSTIFICATION FOR EQUIPMENT LISTED]

a. The justification should include the basis of how costs were estimated, e.g., fair market value, cost quotes.

b. The justification should include a lease versus purchase analysis, or a statement addressing if it is feasible and/or cost effective to lease versus purchase.

# Supplies

## FEDERAL REQUEST – Supplies

## FEDERAL REQUEST – Justification for Supplies

[INSERT JUSTIFICATION FOR EACH ITEM LISTED ABOVE]

# Contractual

## FEDERAL REQUEST - Contractual

## FEDERAL REQUEST – Justification for Contractual

[INSERT JUSTIFICATION FOR EACH ITEM LISTED ABOVE]

# Construction

**Construction or major alteration and renovation are not authorized under this program. Leave this section blank on line 6g of the SF-424A.**

# Other

## FEDERAL REQUEST - Other

**FEDERAL REQUEST – Justification for Other**

[INSERT JUSTIFICATION FOR EACH ITEM LISTED ABOVE]

# Total Direct Charges

# Indirect Cost Rate

[If you are using an approved federally negotiated IDC rate agreement, be sure to submit a copy of your approved federally negotiated IDC rate agreement in effect at the beginning of the budget period.]

# TOTAL PROJECT COSTS

**ADDITIONAL INSTRUCTIONS ON COMPLETING THE SF- 424A**

In **Section A**, Use the first row only (Line 1) to report the total federal (e) funds and non-federal (f) funds requested for the **first year** of your project only.

In **Section B,** Use the first column (Column 1) to report the budget category breakouts (Lines 6a through 6h) and indirect charges (Line 6j) for the total funding requested for the**first year** of your project only. This total amount in 6k should be the same as the Total Federal Request for Year 1 entered on Line 1, Column (e) of Section A. Enter the figures for the Non-Federal Match in Column 2.

In **Section C**, if applicable, enter the funding/resources that your organization will contribute (Applicant) as well as support you expect to receive from the State or other sources**.**Other support is defined as funds or resources, whether federal, non-federal or institutional, in direct support of activities through fellowships, gifts, prizes, in-kind contributions or non-federal means. 

In **Section D** Line 13, the funds needed for each quarter should be entered.  The amount entered in “Total for First Year” should be the same as the amount entered in Column 1, Line 6k in Section B. Enter the amount for each quarter. The total in column 1 will sum automatically. Use the first row for federal funds and the second row for non-federal funds.

In **Section E**, the funds being requested for Years 2, 3, 4, and 5 should be entered.  For example, Year 2 will be entered in column (b), Year 3 in column (c), etc. 

# BUDGET SUMMARY

# BUDGET SUMMARY FOR REQUESTED FUTURE YEARS 

NARRATIVE JUSTIFICATION FOR BUDGET SUMMARY FOR REQUESTED FUTURE YEARS:

Justify and explain any changes to the budget that differ from the amounts reported in the Budget Summary.

If a cost-of-living-adjustment (COLA) is included in future years, provide your organization’s personnel policy and procedures which states that all employees within the organization will receive a COLA. 

# Funding Restrictions and Limitations

[IDENTIFY EACH FUNDING LIMITATION/RESTRICTION FROM THE NOFO AND COMPLETE A **SEPARATE**TABLE FOR **EACH** FUNDING LIMITATION/RESTRICTION]

NARRATIVE JUSTIFICATION FOR FUNDING RESTRICTION/LIMITATION:

Be sure to include in the narrative the specific line items from the various budget categories that make up the costs shown for each funding limitation/restriction.

# Instructions

# General Information

**Provide the following information for the budget:**

1. **Grant Award Number**– If you are applying for a new award, leave blank.

2. **Budget Period** – Enter the budget period start and end dates.

3. **Date Submitted** – Enter the date this budget was submitted.

# Personnel

**Provide the following information in the budget table, and where requested, in the narrative justification:**

1. **Position**– Enter the title of the position and in the justification section, provide an explanation of the roles and responsibilities of the position as it relates to the objectives of the award supported project.

If the position is being performed by someone other than a full-time, part-time, or temporary employee of the applicant organization (e.g., consultant or contractor), the grant-supported position should be listed under the contractual category.

2. **Name** – Enter the name of the individual to serve in the position. If the position is vacant, state vacant or TBD and identify the anticipated hire date.

If the position is being performed by someone other than a full-time, part-time, or temporary employee of the applicant organization (e.g., consultant or sub-recipient), the grant-supported position should be listed under the contractual category.  

3. **Key Personnel** – Identify whether the position is key personnel required by the Notice of Funding Opportunity (NOFO).

Key staff positions require prior approval by SAMHSA after review of credentials and job descriptions.

4. **Annual Salary/Rate** – The estimated annual salary or rate, not exceeding the Executive Level II salary level. If providing a rate, specify the time basis (e.g., hourly, weekly).

a. Salaries/Rates should be comparable to those within your organization.

b. If the position is not being charged to the Federal award, but the individual is working on the project identify the salary/rate as an “in-kind” cost.

5. **Level of Effort (LOE)**– Enter the level of effort (percentage of time) that the position contributes to the project.

Personnel cannot exceed 100% of their time on all active projects (including other Federal awards).

6. **Personnel Cost** – Enter the total salary or amount each position is paid based on their contribution to the project.

If the position is not being charged to the Federal award, identify the cost as $0.

Note that key staff positions identified in the NOFO must be included in the Personnel section and/or the Contractual Section.

# Fringe Benefits

**Provide the following information in the budget table, and where requested, in the narrative justification:**

1. **Position**– State the title of the position charged to the award to which the fringe rate is being applied.

2. **Name**– Enter the name of the individual associated with the position (note if the position is vacant).

3. **Rate** –****Enter the total fringe benefit rate used and, in the justification, provide a clear description of how the computation of fringe benefits was done.

4. **Personnel Cost**– Enter the amount provided under section A. Personnel Cost.

5. **Fringe Benefit Cost −**Enter total fringe amount based on the rate applied to the total salary charged to the project.

a. Fringe benefits charged to the project can only reflect the percentage of time devoted to the project.

b. Do not combine the fringe benefit costs with the direct salaries and wages in the personnel category.

# Travel

Funds requested in the travel category should be only for project staff. Travel for consultants and sub-recipients should be shown in the “Contractual” cost category along with consultant/sub-recipient fees. Because these costs are associated with contractual-related work, they must be billed under the “Contractual” cost category. Travel for training participants, advisory committees, and review panels should be itemized the same way as in this section but listed in the “Other” cost category.

**Provide the following information in the budget table, and where requested, in the narrative justification:**

1. **Purpose –**Briefly note the purpose of the travel, e.g., mandatory grantee meeting, site visit, conduct participant/client activities, national conference, regional conference, professional meeting, convention, seminar, symposium, etc.

2. **Destination** – Specify the location (City and State/ District/ Territory) where the trip will end.

3. **Item –**Specify the costs associated with travel, e.g., hotel/ lodging, per diems, airfare, train/ bus, local travel, car rental, parking/tolls, taxi, baggage fees, other (do not include registration fees).

4. **Cost/ Rate Per Item –**Show the cost/rate for each item.

a. For example, for mileage, specify the number of miles and the cost per mile. For air transportation, specify the cost. For per diem, specify the number of days and daily cost. For lodging, specify the number of nights and daily cost.

b. Costs for contingencies and miscellaneous items are not allowable.

5. **Quantity Per Person –** Show the number of nights, days, miles, round trips, or other item for each person.

6. **Number of Persons –** Show the number of organization staff who will be travelling.

7. **Travel Cost –**Enter the total cost of the travel to be charged during the budget period.

# Equipment

**Provide the following information in the budget table, and where requested, in the narrative justification:**

1. **Item(s) –**Identify the equipment item(s) being purchased rented/leased.

The justification must relate the use of each item to the scope of work and implementation of specific program objectives.

2. **Quantity –**Show the number of items to be purchased.

3. **Purchase or Rental/Lease Cost**– Show the cost of purchase or cost to rent/lease the equipment.

4. **Percentage Charged to the Project –**Show the percentage of equipment’s value to be charged to the project.

If the equipment will be used by several projects, you may only charge a percentage of the costs for the purchase or rental/lease based on the amount of time the equipment will be used for this project.

5. **Equipment Cost –**Enter the total cost of the equipment to be charged to the project.

# Supplies

**Provide the following information in the budget table, and where requested, in the narrative justification:**

1. **Item(s)**– Indicate the supplies by type, e.g., medical supplies, postage, laptop computers.

The justification must include an explanation of the type of supplies to be purchased and how it relates back to meeting the project objectives.

2. **Unit Cost –** Enter the unit cost for each item.

3. **Quantity –**Enter the number of items needed.

4. **Duration –**Enter the duration or length of time that the item will be needed.

5. **Supplies Cost −** Enter the total cost for each supply item.

# Contractual

**Provide the following information in the budget table, and where requested, in the narrative justification:**

1. **Name**– Enter the name of the entity/organization and identify if it is a sub-recipient, contractor, or consultant.

2. **Service** – Identify the products or services to be obtained.

As part of the justification provide a summary of the scope of work, the specific tasks to be performed, the necessity of the task for each sub-award or contract as it relates to the Project Narrative. Include the dates/length for the performance period for each sub-award or contract. NOTE: Costs that are incurred outside the period of performance of the award cannot be charged to the award.

3. **Unit Cost/ Rate** – Enter the unit cost.**

4. **Quantity** – If quantity is applicable, enter the number as it relates to the unit cost/rate.

5. **Duration** – If duration is applicable, enter the duration or length of time as it relates to the unit cost/rate.

6. **Contractual Cost** − Enter the total cost for the sub-recipient, consultant, or contract costs for services performed during the budget period.

**COSTS FOR CONTRACTUAL SERVICES MUST BE BROKEN DOWN IN DETAIL AND A NARRATIVE JUSTIFICATION PROVIDED.  IF APPLICABLE, NUMBERS OF CLIENTS SHOULD BE INCLUDED IN THE COSTS.**

# Construction

**Construction or major alteration and renovation are not authorized under this program. Leave this section blank on line 6g of the SF-424A.** Such activities are allowable only when program legislation includes specific authority for construction. If requesting consideration of minor alteration and renovation, provide those costs under the “Other” cost category (line 6h of the SF-424A and Section H of the budget narrative justification).

# Other

**Provide the following information in the budget table, and where requested, in the narrative justification:**

1. **Item** – Identify the items by type of material or nature of expense. In the justification, explain the necessity of each item for successful implementation and completion of the project.

a. A recipient/treatment/prevention provider may provide up to $30 non-cash incentive to individuals to participate in required data collection follow up. See the NOFO for additional guidance on the allowability of incentives.

b. Meals are generally unallowable unless otherwise specifically stated in the NOFO.

2. **Unit Cost** – Enter the cost per unit.

3. **Quantity** – If quantity is applicable, enter the number as it relates to the unit cost.

4. **Duration** − If duration is applicable, enter the duration or length of time as it relates to the unit cost/rate.

5. **Other Cost –**Enter the other costs to be charged to the project.

# Indirect Cost Rate

**Provide the following information in the budget table, and where requested, in the narrative justification:**

1. **Rate**– Enter the indirect cost rate. If you are electing to use the de minimis rate of 10%, indicate in the narrative whether you have never had an approved federally negotiated indirect cost (IDC) rate agreement or if your last approved federally negotiated IDC rate agreement has expired and you will be using the de minimis rate going forward.

2. **Base** – Enter the total of all direct cost categories to which the IDC rate applies. If you are electing to use the de minimis rate of 10%, be sure to use the Modified Total Direct Cost (MTDC) base. 

3. **Indirect Cost** – Enter the total indirect costs that will be charged to the award. Costs must be calculated using the correct indirect cost base (the categories of costs to which the IDC rate is applied).

If you are using an approved federally negotiated IDC rate agreement, be sure to submit a copy of your approved federally negotiated IDC rate agreement in effect at the beginning of the budget period.

For MTDC base, indicate in the narrative the specific direct cost categories and the amounts of direct costs to which the MTDC base was applied.

# BUDGET SUMMARY FOR REQUESTED FUTURE YEARS:

In the table shown, for years 2 through 5 (as applicable), enter the Federal Request for personnel, fringe, travel, equipment, supplies, contractual, other, total direct charges, indirect charges, and total project costs.

In the narrative justification and explain any changes to the budget that differ from the amounts reported in the Budget Summary.

If a cost-of-living adjustment (COLA) is included in future years, provide your organization’s personnel policy and procedures which states that all employees within the organization will receive a COLA.

# FUNDING LIMITATIONS/RESTRICTIONS

Identify each funding limitation/restriction outlined in the NOFO) and complete a table for each funding limitation/restriction.

Be sure to include in the narrative justification the specific line items from the various budget categories that make up the costs shown for each funding limitation/restriction.

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