U.S. DEPARTMENT OF EDUCATION

BUDGET INFORMATION NON-CONSTRUCTION PROGRAMS

OMB Control Number: 1894-0008

Expiration Date: 8/31/2026

Name of Institution/Organization Applicants requesting funding for only one year should complete the column under 

"Project Year 1." Applicants requesting funding for multi-year grants should complete all 

applicable columns. Please read all instructions before completing form.

SECTION A - BUDGET SUMMARY U.S. DEPARTMENT OF EDUCATION FUNDS

Budget Categories Project Year 1

(a)

Project Year 2

(b)

Project Year 3

(c)

Project Year 4

(d)

Project Year 5

(e)

Total

(f)

1. Personnel

2. Fringe Benefits

3. Travel

4. Equipment

5. Supplies

6. Contractual

7. Construction

8. Other

9. Total Direct Costs (lines 1-8)

10. Indirect Costs*

11. Training Stipends

12. Total Costs (lines 9-11)

*Indirect Cost Information (To Be Completed by Your Business Office):

If you are requesting reimbursement for indirect costs on line 10, please answer the following questions:

(1) Do you have an Indirect Cost Rate Agreement approved by the Federal government? ____Yes ____No. 

(2) If yes, please provide the following information:

 Period Covered by the Indirect Cost Rate Agreement: From: ___/___/______ To: ___/___/______ (mm/dd/yyyy)

 Approving Federal agency: ____ED ____Other (please specify): __________________________ The Indirect Cost Rate is _________%

(3) If this is your first Federal grant, and you do not have an approved indirect cost rate agreement, are not a State, Local government or Indian Tribe, and are not 

funded under a training rate program or a restricted rate program, do you want to use the de minimis rate of 10% of MTDC? ____Yes ____No. If yes, you must 

comply with the requirements of 2 CFR § 200.414(f).

(4) If you do not have an approved indirect cost rate agreement, do you want to use the temporary rate of 10% of budgeted salaries and wages? ____Yes ____No. If 

yes, you must submit a proposed indirect cost rate agreement within 90 days after the date your grant is awarded, as required by 34 CFR § 75.560.

(5) For Restricted Rate Programs (check one) -- Are you using a restricted indirect cost rate that:

___ Is included in your approved Indirect Cost Rate Agreement? Or ___ Complies with 34 CFR 76.564(c)(2)? The Restricted Indirect Cost Rate is _________%

ED 524
Name of Institution/Organization Applicants requesting funding for only one year should complete the column under 

"Project Year 1." Applicants requesting funding for multi-year grants should complete all 

applicable columns. Please read all instructions before completing form.

SECTION B - BUDGET SUMMARY

NON-FEDERAL FUNDS

Budget Categories

Project Year 1

(a)

Project Year 2

(b)

Project Year 3

(c)

Project Year 4

(d)

Project Year 5

(e)

Total

(f)

1. Personnel

2. Fringe Benefits

3. Travel

4. Equipment

5. Supplies

6. Contractual

7. Construction 

8. Other

9. Total Direct Costs

(Lines 1-8)

10. Indirect Costs

11. Training Stipends

12. Total Costs

(Lines 9-11)

SECTION C – BUDGET NARRATIVE (see instructions)

ED 524
Instructions for ED 524 

General Instructions

This form is used to apply to individual U.S. Department of Education 

(ED) discretionary grant programs. Unless directed otherwise, provide 

the same budget information for each year of the multi-year funding 

request. Pay attention to applicable program specific instructions, if 

attached. You may access the Education Department General 

Administrative Regulations cited within these instructions at:

http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html. You may 

access requirements from 2 CFR 200, “Uniform Administrative 

Requirements, Cost Principles, and Audit Requirements for Federal 

Awards” cited within these instructions at:

https://www.federalregister.gov/articles/2013/12/26/2013-

30465/uniform-administrative-requirements-cost-principles-andaudit-requirements-for-federal-awards. 

You must consult with your Business Office prior to submitting 

this form.

 Section A - Budget Summary

U.S. Department of Education Funds

All applicants must complete Section A and provide a break-down by 

the applicable budget categories shown in lines 1-11.

Lines 1-11, columns (a)-(e): For each project year for which funding 

is requested, show the total amount requested for each applicable 

budget category.

Lines 1-11, column (f): Show the multi-year total for each budget 

category. If funding is requested for only one project year, leave this 

column blank.

Line 12, columns (a)-(e): Show the total budget request for each 

project year for which funding is requested.

Line 12, column (f): Show the total amount requested for all project

years. If funding is requested for only one year, leave this space 

blank.

Indirect Cost Information: If you are requesting reimbursement for 

indirect costs on line 10, this information is to be completed by your 

Business Office. 

(1): Indicate whether or not your organization has an 

Indirect Cost Rate Agreement that was approved by the Federal 

government. If you checked “no,” ED generally will authorize 

grantees to use a temporary rate of 10 percent of budgeted salaries 

and wages (complete (4) of this section when using the temporary 

rate) subject to the following limitations: 

(a) The grantee must submit an indirect cost proposal to its 

cognizant agency within 90 days after ED issues a grant award 

notification; and 

(b) If after the 90-day period, the grantee has not submitted 

an indirect cost proposal to its cognizant agency, the grantee may not 

charge its grant for indirect costs until it has negotiated an indirect 

cost rate agreement with its cognizant agency. 

(2): If you checked “yes” in (1), indicate in (2) the 

beginning and ending dates covered by the Indirect Cost Rate 

Agreement. In addition, indicate whether ED, another Federal agency 

(Other) or State agency issued the approved agreement. If you check 

“Other,” specify the name of the Federal or other agency that issued 

the approved agreement.

(3): If you check “no” in (1), indicate in (3) if you want to 

use the de minimis rate of 10 percent of MTDC (see 2CFR § 200.68). 

If you use the de minimis rate, you are subject to the provisions in 2 

CFR § 200.414(f). Note, you may only use the 10 percent de minimis 

rate if you are a first-time Federal grant recipient, and you do not have 

an Approved Indirect Cost Rate Agreement. You may not use the de 

minimis rate if you are a State, Local government, or Indian Tribe, or 

if your grant is funded under a training rate or restricted rate program. 

(4): If you are applying for a grant under a Restricted Rate 

Program (34 CFR 75.563 or 76.563), indicate whether you are using a 

restricted indirect cost rate that is included on your approved Indirect 

Cost Rate Agreement, or whether you are using a restricted indirect 

cost rate that complies with 34 CFR 76.564(c)(2). Note: State or 

Local government agencies may not use the provision for a restricted 

indirect cost rate specified in 34 CFR 76.564(c)(2). Check only one 

response. Leave blank, if this item is not applicable.

Section B - Budget Summary

Non-Federal Funds

If you are required to provide or volunteer to provide cost-sharing or 

matching funds or other non-Federal resources to the project, these 

should be shown for each applicable budget category on lines 1-11 of 

Section B.

Lines 1-11, columns (a)-(e): For each project year, for which 

matching funds or other contributions are provided, show the total 

contribution for each applicable budget category.

Lines 1-11, column (f): Show the multi-year total for each budget 

category. If non-Federal contributions are provided for only one year, 

leave this column blank.

Line 12, columns (a)-(e): Show the total matching or other 

contribution for each project year.

Line 12, column (f): Show the total amount to be contributed for all 

years of the multi-year project. If non-Federal contributions are 

provided for only one year, leave this space blank.

Section C - Budget Narrative [Attach separate sheet(s)]

Pay attention to applicable program specific instructions, 

if attached.

1. Provide an itemized budget breakdown, and justification by 

project year, for each budget category listed in Sections A and 

B. For grant projects that will be divided into two or more 

separately budgeted major activities or sub-projects, show for 

each budget category of a project year the breakdown of the 

specific expenses attributable to each sub-project or activity.

2. For non-Federal funds or resources listed in Section B that are 

used to meet a cost-sharing or matching requirement or provided 

as a voluntary cost-sharing or matching commitment, you must 

include: 

a. The specific costs or contributions by budget category; 

b. The source of the costs or contributions; and

c. In the case of third-party in-kind contributions, a description 

of how the value was determined for the donated or contributed 

goods or services.

[Please review cost sharing and matching regulations found in 2 

CFR 200.306.]

3. If applicable to this program, provide the rate and base on which 

fringe benefits are calculated.

4. If you are requesting reimbursement for indirect costs on line 

10, this information is to be completed by your Business Office. 

Specify the estimated amount of the base to which the indirect 

cost rate is applied and the total indirect expense. Depending on 

the grant program to which you are applying and/or your 

approved Indirect Cost Rate Agreement, some direct cost budget 

categories in your grant application budget may not be included 

in the base and multiplied by your indirect cost rate. For 

example, you must multiply the indirect cost rates of “Training 

grants" (34 CFR 75.562) and grants under programs with 

“Supplement not Supplant” requirements ("Restricted Rate" 

programs) by a “modified total direct cost” (MTDC) base (34 

CFR 75.563 or 76.563). Please indicate which costs are 

included and which costs are excluded from the base to which 

the indirect cost rate is applied. 

When calculating indirect costs (line 10) for "Training grants" or 

grants under "Restricted Rate" programs, you must refer to the 

information and examples on ED’s website at: 

http://www.ed.gov/fund/grant/apply/appforms/appforms.html. 

You may also contact (202) 377-3838 for additional information 

regarding calculating indirect cost rates or general indirect cost 

rate information.

5. Provide other explanations or comments you deem necessary.

Paperwork Burden Statement

According to the Paperwork Reduction Act of 1995, no persons are 

required to respond to a collection of information unless such 

collection displays a valid OMB control number. The valid OMB 

control number for this information collection is 1894-0008. The 

time required to complete this information collection is estimated to 

vary from 13 to 22 hours per response, with an average of 17.5 hours 

per response, including the time to review instructions, search existing 

data sources, gather the data needed, and complete and review the 

information collection. If you have any comments concerning the 

accuracy of the time estimate(s) or suggestions for improving this 

form, please write to: U.S. Department of Education, Washington, 

D.C. 20202-4537. If you have comments or concerns regarding the 

status of your individual submission of this form, write directly to 

(insert program office), U.S. Department of Education, 400 Maryland 

Avenue, S.W., Washington, D.C. 20202.