Budget Instructions

Before You Begin: In eGrants, the preparation of a detailed budget provides the data that creates the 

summary budget and the budget narrative. Your detailed budget should be sufficient to allow you to 

perform the tasks described in your program narrative and provide a full explanation of associated costs 

including their purpose, justification, and the basis of your calculations. 

As you enter your detailed budget information, eGrants will automatically populate a budget summary 

and budget narrative report. eGrants will perform a limited compliance check to validate the budget. If 

it finds any compliance issues you will receive a warning and/or error messages. You must resolve all 

errors before you can submit your budget. 

As you prepare your budget: 

• All the amounts you request must be for a particular purpose. Do not include miscellaneous, 

contingency, or other undefined budget amounts. 

• Itemize each cost and present the basis for all calculations in the form of an equation, 

identifying the number of persons involved with an event, the cost per person or unit, and/or the 

annual salary cost. 

• Do not include unallowable expenses, e.g., entertainment costs (which include food and 

beverage costs) unless they are justified as an essential component of an activity. 

• Do not include fractional amounts (cents). 

Use the Budget Worksheet as a guide as you prepare your budget. 

SECTION I. Program Operating Costs

A. Personnel Expenses – Include the portion of principal staff time attributed directly to the operation 

of the project. List each staff position and a brief statement of responsibilities for each in the 

‘Position/Title’ field. For each position, also include the annual salary, and the percentage of staff time 

that will apply to the grant. 

B. Personnel Fringe Benefits – Include costs of benefit(s) for each project staff. You can identify and 

calculate each benefit or show cost as a percentage of all salaries. If a fringe benefit amount is over 

30%, please list covered items separately. 

C. Travel - Describe the purposes for which staff will travel. Costs allowable are transportation, 

lodging, subsistence, and other related expenses for local and outside the project area travel. Where 

applicable, identify the current standard reimbursement rate(s) of the organization for mileage, daily 

per diem, and similar supporting information. The standard mileage reimbursement should not exceed 

the federal mileage rate unless a result of the applicant’s policy and justified in the budget narrative. 

Only domestic travel is allowable.

D. Equipment – Equipment is defined as tangible, non-expendable personal property having a useful 

life of more than one year AND an acquisition cost of $5,000 (five thousand) or more per unit 

(including accessories, attachments, and modifications). Include items that do not meet this definition 

in E. Supplies below. Purchases of equipment are limited to 10% of the total CNCS funds requested. If 

applicable, show the unit cost and number of units you are requesting. Provide a brief justification for 

the purpose of the equipment under Item/Purpose. 
E. Supplies – Include the funds for the purchase of consumable supplies and materials that does not fit 

the definition above. You must individually list any single item costing $1,000 (one thousand) or more. 

F. Contractual and Consultant Services - You may include costs for consultants related to the 

project’s operations. Consultants used for evaluation should be included in H. Evaluation below. 

Where applicable, indicate the daily rate for consultants. 

G. Training – You may include the costs associated with training of staff working directly on the 

project, especially training that specifically enhances staff project implementation and professional 

skills. Where applicable, indicate the daily rate for consultants. 

H. Evaluation - Include costs for project evaluation activities, including additional staff time or 

subcontracts, use of evaluation consultants, purchase of instrumentation, and other costs specifically for 

this activity not budgeted in Section A. Personnel. This does not include the daily/weekly gathering of 

data to assess progress toward project objectives but is a larger assessment of the impact your project is 

having on the community, as well as an assessment of the overall systems and project design. Indicate 

daily rates of consultants, where applicable. 

I. Other Program Operating Costs – These costs may include office space rental, utilities, and 

telephone and Internet expenses that are specifically used for participants, directly involve project staff, 

and are not part of the organization’s indirect cost/admin cost. In addition, these costs may include 

criminal history checks of staff. If costs are shared with other projects or activities, you must prorate 

the costs equitably. List each item and provide a justification in the budget. 

SECTION II. Administrative/Indirect Costs 

1. Definitions 

Indirect costs are an allowable budget item in CNCS grants. IAW 2 CFR §200.414 Indirect (F&A) 

costs, grantees have the option of using an indirect cost rate which has been negotiated with, and 

approved by, their cognizant federal agency; or a non-federal entity, except those receiving more than 

$35 million in direct federal funding, which has never received a federally negotiated indirect cost rate 

may elect to charge a de minimis rate of 10% of modified total direct costs (MTDC) which may be 

used indefinitely. Grantees may also charge certain administrative costs directly as outlined in 2 CFR 

§200.413 Direct costs. 

2. Calculating Administrative/Indirect Costs 

CNCS allows applicants to include administrative (indirect) costs in budgets. Based on qualifying 

factors, applicants have the option of using a federal or state approved indirect cost rate, a 10% de 

minimus rate of modified total direct costs, or may claim certain administrative costs directly as 

outlined in 2 CFR 200.413. 

A. De Minimis Rate of 10% of Modified Total Direct Costs 

Organizations who have never, at any point in time, held a federally negotiated indirect cost rate and 

who receive less than $35 million in direct federal funding, may indefinitely use a de minimis rate of 

10% of modified total direct costs (MTDC). Additional information regarding what is included in the 

MTDC and use of this option can be found at 2 CFR 200.414 (f) and 200.68. If this option is elected, it 

must be used consistently across all federal awards. 
B. Federally Approved Indirect Cost Rate Method 

If you have a federally approved indirect cost rate, this method must be used and the rate will constitute 

documentation of your administrative costs. Specify the Cost Type for which your organization has 

current documentation on file, i.e., Provisional, Predetermined, Fixed, or Final indirect cost rate. 

Supply your approved indirect cost rate (percentage) and the base upon which this rate is calculated 

(direct salaries, salaries and fringe benefits, etc.). It is at your discretion whether or not to use your 

entire indirect cost rate to calculate administrative costs. If you choose to claim a lower rate, please 

include this rate in the Rate Claimed field. 

As specified in your indirect cost rate agreement, apply your rate against the direct costs in your

budget, including both the CNCS and Grantee’s shares (i.e., based on salaries and benefits, total direct 

costs, or other). Then multiply the appropriate direct costs by the rate being claimed. This will 

determine the total amount of indirect costs allowable under the grant. 

Source of Funds. Enter a brief description of the match. Identify each match source separately. 

Identify if the match is secured or proposed. Include dollar amount, the match classification (cash or inkind), and the source type (Private or State/Local) for your entire match. (The total amount in the 

Source of Funds field should match the total amount in the budget narrative exactly.) Define all 

acronyms the first time they are used.