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BUDGET REVIEW CHECKLIST FOR APPLICATION / AWARD # _____________________ 

# Form/ Budget 

Category Review Item YES NO N/A Notes

1. SF-424A

Total amounts for each budget category in column 1 of 

Section B – Budget Categories equal the amounts in the 

detailed budget and narrative justification?

☐ ☐ ☐

2. SF-424A

If the budget is for a continuation application, the Total 

Federal Request does not exceed the award amount based 

on the YR 1 Notice of Award (NoA)?

☐ ☐ ☐

3. SF-424A Matching contributions are shown in column 2 of Section B 

– Budget Categories, if applicable? ☐ ☐ ☐

4. Match

If the Notice of Funding Opportunity (NOFO) requires cost 

sharing or matching, are matching funds shown under

NON-FEDERAL MATCH? 

☐ ☐ ☐

5. Match

If cost sharing or matching is required, is there a description 

in the narrative justification of the funding/resources

whether cash or in-kind contributions that the organization 

will provide, and any contributions expected from the state 

or other sources?

☐ ☐ ☐

6. Match

If cost sharing or matching is required, is there a description 

in the narrative justification for each line-item expense 

showing matching contributions? 

☐ ☐ ☐

Matching funds (whether cash or in-kind) must meet the same test 

of allowability as the FEDERAL REQUEST in that the costs must be 

reasonable, allocable, and necessary for the accomplishment of the 

project objectives and allowable under the cost principles (45 CFR 

75 § Subpart E and 45 CFR § 75.306 – Cost sharing or matching).

7. Braided Funding

If the NOFO indicates braided or split funding, are the 

amounts to be covered by each funding Center shown in the 

budget category and budget summary tables?

☐ ☐ ☐

8. Personnel Hourly Rates and Annual Salaries do not exceed the 

Executive Level II Salary Limitation? ☐ ☐ ☐

9. Personnel

Levels of Effort (LOE) for each individual do not exceed 

100% (or Number of Hours does not exceed 2,080 hours) 

across all active awards? 

☐ ☐ ☐

10. Personnel Key personnel required by the NOFO are identified? ☐ ☐ ☐

11. Personnel

Salaries for consultants, contractors, subrecipients and other 

individuals who are NOT employees of applicant/recipient 

organization are excluded from Personnel?

☐ ☐ ☐ Fees for consultants, contractors, subrecipients and other persons 

who are NOT employees of the applicant/recipient organization 

should be shown in F. Contractual.

12. Personnel Salaries for indirect or Facilities and Administrative (F&A) 

administrative and clerical staff are excluded? ☐ ☐ ☐

Salaries of indirect or facilities & administration (F&A) 

administrative and clerical staff are usually covered by indirect 

charges (45 CFR 75 § 413(c)). 
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# Form/ Budget 

Category Review Item YES NO N/A Notes

13. Fringe

Fringe components and their respective percentages are 

provided and if applicable, are consistent with the approved 

federally negotiated indirect cost rate agreement? 

☐☐☐

14. Fringe All fringe components shown are allowable per the 45 CFR § 

75.431: Compensation – Fringe benefits?

☐☐☐

15. Fringe

Are there explanations for any differences in either the 

fringe rate or the personnel cost (fringe benefit rate base) 

that is used to determine the fringe benefit costs and if 

applicable, are they consistent with the approved federally 

negotiated indirect cost rate agreement? 

☐☐☐

16. Fringe Are there explanations for any lump sum fringe benefit costs

shown? 

☐☐☐

17. Travel If mandatory grantee meetings will be virtual (refer to the 

NOFO), travel costs were not proposed for these meetings? 

☐☐☐

18. Travel 

Travel costs for in-person mandatory grantee meetings are 

based on the correct frequency and number of staff and/or 

which key personnel must attend? 

☐☐☐

19. Travel 

Excludes travel costs for 

consultants/contractors/subrecipients and registration fees 

for organization staff? 

☐☐☐

20. Travel Rates for lodging and per diems are consistent with either 

GSA rates or the organization policy? 

☐☐☐

21. Equipment

Excludes equipment that cost less than $5,000 per unit or a 

cost capitalization threshold established by the 

applicant/recipient organization that is less?

☐☐☐

22. Equipment

Excludes general purpose equipment such as office 

equipment and furnishings, modular offices, telephone 

networks, information technology equipment and systems, 

air conditioning equipment, reproduction and printing 

equipment, and motor vehicles, which are unallowable as 

direct costs without SAMHSA’s prior written approval (45 

CFR § 75.439)?

☐☐☐

23. Equipment

If vehicles and other high value equipment will be purchased 

instead of rental/lease, is there a purchase versus rent/lease 

analysis, or a statement explaining whether it is feasible 

and/or cost effective to purchase versus rental/lease?

☐☐☐

24. Equipment

Excludes consumable materials and supplies such as 

gasoline/fuel costs and other expenses such as maintenance costs typically charged to indirect costs? 

☐☐☐
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# Form/ Budget 

Category Review Item YES NO N/A Notes

25. Supplies

Includes only items that cost less than $5,000 per unit and 

often have a one-time use (materials that are expendable or 

consumed)? 

☐ ☐ ☐

A computing device is a supply if the acquisition cost is less than 

the lesser of the capitalization level established by the organization 

for financial statement purposes or $5,000, regardless of the length 

of its useful life (45 CFR § 75.2). 

26. Supplies

If the budget is for a continuation application, supplies 

exclude previously budgeted and approved items that are 

considered as “one-time” or non-recurring expenses such as 

laptops/computers, technological equipment, furniture etc.?

☐ ☐ ☐

27. Supplies

Excludes non-consumable materials and items such as 

incentives which should be shown under the Other budget 

category.

☐ ☐ ☐

28. Contractual

Are the costs for each “Agreement” broken out in sufficient 

detail, that is, costs are shown under one or more of the 

following Contractual Budget Categories: Personnel, Fringe, 

Travel, Equipment, Supplies, Other, and Indirect Costs? 

☐ ☐ ☐

29. Contractual

If the Project Director (PD) position is held by a consultant or 

subrecipient, a copy of the formal written agreement that 

specifies the roles and responsibilities of the PD is included? 

☐ ☐ ☐

If the PD key position will be held by a consultant or subrecipient,

the applicant/recipient must include a copy of the formal written 

agreement that specifies the roles and responsibilities of the PD 

even if the relationship does not involve a salary or other form of 

remuneration (HHS Grant Policy Statement, p. I-6 to I-7).

30. Other

If participant/ client incentives are included, the incentives 

are non-cash, do not exceed $30 per individual, and the 

justification for the incentives is consistent with the 

guidance in the NOFO? 

☐ ☐ ☐

A recipient or treatment or prevention provider may provide up to 

$30 non-cash incentive to individuals to participate in required 

data collection follow up. For additional guidance, refer to the 

NOFO. 

31. Other

Meals are not included unless they are required for a 

conference grant or specifically stated as an allowable 

expense in the NOFO (HHS Grant Policy Statement, p. II36).? 

☐ ☐ ☐

Other sources of funds may be used for unallowable costs (e.g., 

meals, sporting events, entertainment). Other sources of funds may 

include non-federal sources such as donations and contributions 

from private sources, foundation funds etc.. 
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# Form/ Budget 

Category Review Item YES NO N/A Notes

32. Other

If rent for the program space is requested as a direct charge 

(i.e., not already included as part of the indirect cost rate), all 

required information and documentation on the rental cost

are included?

☐ ☐ ☐

If rent is requested as a direct charge (i.e., not already included as 

part of the indirect cost rate), applicants/recipients must provide 

the following:

1. Signed copy of the current lease and floor plan (including 

common areas) that identify the owner of the space/facility.

2. Description of the relationship of the owner(s) of the 

space/facility to the applicant/recipient, if any, and an 

explanation of whether anyone related to the applicant/ 

recipient owns the building which is less than an “arms’ length 

arrangement.”

3. Methodology such as square footage (SF) or full-time equivalents 

(FTEs) used to allocate the rental cost to the project or activities 

and thereby determine SAMHSA’s fair share if multiple programs 

are using the space.

4. Completed Rent Questions Worksheet and supporting

documentation: 

https://www.samhsa.gov/sites/default/files/rentquestionsworksh

eet.docx

33. Other If Minor A&R is requested, is it consistent with the 

requirements in HHS Grant Policy Statement,, p. II-30? ☐ ☐ ☐

Minor A&R is defined as improvements, rearrangements, or 

alterations to a facility that is incidental to the purpose of the 

project and is required to use the space more effectively for its 

designed purpose to meet a programmatic need or requirement.

No more than 25 percent of the total approved budget (direct and 

indirect costs) for a budget period or $150,000, whichever is less, 

may be used for minor A&R of existing facilities, if necessary and 

appropriate for the project.

34. Other

Excludes expenses typically charged to indirect costs such as 

depreciation, legal fees, licenses, general repairs, and capital 

improvement (except for Minor A&R), vehicle maintenance, 

property taxes, and other taxes etc.?

☐ ☐ ☐

Costs must be accorded consistent treatment. A cost may not be 

assigned to a Federal award as a direct cost if any other cost 

incurred for the same purpose in like circumstances has been 

allocated to the Federal award as an indirect cost (45 CFR § 

75.403(d)).

35. Other Excludes promotional items? ☐ ☐ ☐

SAMHSA grant funds may not be used for Promotional Items. 

Promotional items include but are not limited to clothing and 

commemorative items such as pens, mugs/cups, folders/folios,

lanyards, and conference bags. Refer to HHS Policy on the Use of 

Appropriated Funds for Promotional Items. 
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# Form/ Budget 

Category Review Item YES NO N/A Notes

36. Other Excludes stipends and honoraria? ☐ ☐ ☐

Stipends – stipends or payments made to individuals are generally 

unallowable unless they are they are permitted by a program’s 

statute authorizing or implementing regulations or they are 

payments made to individuals under a Traineeship, Fellowship, and 

Similar Award Made to Organizations on Behalf of Individuals

(HHS Grant Policy Statement,, p. II-41).

Honoraria – Unallowable when the primary intent is to confer 

distinction on, or to symbolize respect, esteem, or admiration for, 

the recipient of the honorarium. A payment for services rendered, 

such as a speaker’s fee under a conference grant, is allowable (HHS 

Grant Policy Statement, p. II-34).

37. Other Excludes “miscellaneous” and “contingency” expenses? ☐ ☐ ☐

38. Indirect Charges

(IDC)

If an approved federally negotiated IDC rate is charged, a 

copy of the IDC rate agreement or Cost Allocation Plan (or 

URL to Cost Allocation Plan) is included?

☐ ☐ ☐

39. Indirect Charges

If an approved federally negotiated IDC rate is charged, the 

IDC rate agreement is in effect at the beginning of the 

budget period?

☐ ☐ ☐

40. Indirect Charges

If an approved federally negotiated IDC rate is charged, the 

IDC rate used is for the applicable location and for “nonresearch program/activity,” or “other sponsored activities,” 

or other activity applicable to the SAMHSA project? 

☐ ☐ ☐

41. Indirect Charges

If an approved federally negotiated IDC rate is charged, the 

base includes only those direct costs items allowed by the 

rate agreement?

☐ ☐ ☐
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# Form/ Budget 

Category Review Item YES NO N/A Notes

42. Indirect Charges If the de minimis rate is charged, the applicable de minimis 

rate statement is included? ☐ ☐ ☐

De Minimis Rate Statement (we have never received a federally 

negotiated IDC rate):

We have never received an approved federally negotiated IDC rate 

and we are electing to charge the de minimis rate of 10% of 

modified total direct costs (MTDC) until such time we have an 

approved federally negotiated IDC rate. We will use the de minimis 

rate consistently for all federal awards until we choose to negotiate 

for an IDC rate, which we may apply to do at any time.

De Minimis Rate Statement (we allowed our federally negotiated 

indirect cost rate to expire):

Our organization’s last approved federally negotiated IDC rate 

agreement has expired and we are electing to use the de minimis 

rate going forward. We will inform our cognizant agency for 

indirect costs that we will be switching to the de minimis rate and 

will not be submitting indirect cost proposals for future years. We 

understand that negotiated provisional rates and fixed rates need 

to be resolved and the carry-forward for the last year of the fixedrate will need to be resolved with the cognizant agency for indirect 

costs.

43. Indirect Charges If the de minimis rate is charged, the rate does not exceed 

10%? ☐ ☐ ☐

44. Indirect Charges If the de minimis rate is charged, the Modified Total Direct 

Cost (MTDC) base has been applied correctly? ☐ ☐ ☐

45. Indirect Charges If the training grant rate is charged, the rate does not 

exceed 8%? ☐ ☐ ☐

46. Indirect Charges If the training grant rate is charged, the MTDC base has 

been applied correctly? ☐ ☐ ☐

47.

Budget 

Summary for 

Requested 

Future Years

Budget Summary Narrative includes explanations of any 

changes to the budget requested for future years and any

cost-of-living increases?

☐ ☐ ☐

48. Budget 

Summary for 

Requested 

Future Years

Excludes one-time or non-recurring expenses from the 

budget requested for future years? ☐ ☐ ☐
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# Form/ Budget 

Category Review Item YES NO N/A Notes

49.

Funding 

Limitations & 

Restrictions

Includes a table for each Funding Limitation and Restriction 

required by the NOFO? ☐ ☐ ☐