Fiscal Year 2023 AmeriCorps State and National

ARP Planning Grants

Best Practices in Budget Development
Today’s goals

Acquire knowledge and skills to:

•Understand the function of an effective 

budget

•Develop a complete and high-quality 

budget

•Demonstrate fiscal capacity for 

AmeriCorps grants management
Budget Function

An approved AmeriCorps budget is part 

of the grantee’s contractual obligation 

and:

•A financial blueprint

•Helpful to ensure financial compliance 

•A tool for measuring progress and funds 

management
Prepare 

budget

Translate 

strategy 

to dollars

Decide a 

strategy

State 

goals and

objectives

Determine 

needs

Budget Management Process

Modify

budget

Compare 

budget to 

actual

expenses

Set 

budget 

control

process

Prepare 

budget
Budget Basics

•Realistic

•Consistent 

•Flexible

•Realistic scope

•Appropriate detail 

•Competitive proposal

•Compliance

•Effective delivery
Budget Narrative

• Follow the Notice of Funding Opportunity

• Include allowable, reasonable, necessary, and 

allocable costs, as defined by 2 CFR 200

https://ecfr.federalregister.gov

• Estimate resources needed to achieve program 

goals

• Organize narrative to fit budget categories

• Provide adequate descriptions

• Check your math
Unallowable Costs

7

• Lobbying

• Entertainment and alcohol 

• Fundraising

• Expenses not tied to program objectives

• Costs that constitute waste, fraud, and abuse

• Unreasonable from “prudent person” 

perspective

• Costs with no logical basis

- Examples
Match Requirements Percentages

Yr 1 Yr 2 Yr 3 Yr 4 Yr 5 Yr 6 Yr 7 Yr 8 Yr 9 Yr 10

Overall

Minimum

Share

24% 24% 24% 26% 30% 34% 38% 42% 46% 50%

Minimum grantee share increases gradually. 

By year 10, grantee matches one grantee dollar

for every AmeriCorps dollar.
Match Requirements Features

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•Necessary

•Reasonable

•Allowable

•Allocable

•Compliant

•Documented
* Note that eGrants identifies the 

AmeriCorps share as “CNCS Share”.

Budget Narrative Structure

Separated by major categories and

divided into AmeriCorps* and Grantee shares

Direct Costs Indirect or Administrative Costs

Attributable to Program Goals For Common Organizational Goals

Examples: 

▪ Program staff salaries and fringe

▪ Staff travel

e.g.. AmeriCorps Symposium travel

▪ Supplies

▪ Contractors

▪ Staff training

Examples: 

▪ Management staff salaries and 

fringe

▪ Accounting and legal services

▪ Office equipment

▪ Rent and leases

▪ General liability insurance
Program Operating Costs

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Section I. 

A. Personnel Expenses

B. Personnel Fringe Benefits

C. Travel

1. Staff Travel

2. Member Travel

D. Equipment

E. Supplies

F. Contractual and Consultant 

Services

G. Training

1. Staff Training

2. Member Training

H. Evaluation

I. Other Program Operating Costs
Purpose Calculation Total Amount CNCS Share Grantee Share

ED and PD travel to AmeriCorpsSponsored Grantee Training 

(Washington DC)

$1465 per person (airfare - $600; Lodging - $177/night, 

3 nights; per diem - $71/day, 4 days; ground 

transportation - $50) x 2 staff

$2,930 $2,930 $0 

Program site monitoring and oversight 40 trips, average 27.5 miles round trip @ $0.65/mile 

(mileage rate determined by organizational policy)

$715 $0 $715 

Regional training conference (PD and 

PC)

$977 per person (airfare - $450; Lodging - $132/night, 2 

nights; per diem - $71/day, 3 days; ground 

transportation - $50) x 2 staff

$1,954 $977 $977 

Subtotal $5,599 $3,907 $1,692

Purpose Calculation Total Amount CNCS Share Grantee Share

ED and PD travel to AmeriCorpsSponsored Grantee Training 

(Washington DC)

2 staff $2,930 $2,930 $0 

Program site monitoring and oversight 40 trips, average 27.5 miles round trip @ $0.65/mile $715 $0 $715 

Regional training conference (PD and 

PC)

$977 per person (airfare - $450; lodging - $156/night, 2 

nights; per diem - $71/day, 3 days; ground 

transportation - $50) x 2 staff

$1,954 $977 $977 

Member Travel as part of workday 

(between worksites)

Avg 20 mi/week, 50 weeks, 35 members, $0.65/mile 

(mileage rate determined by organizational policy)

$22,750 $11,375 $11,375 

Subtotal $28,349 $15,282 $13,067

Budget Narrative Section I – Sample#1

1. Staff Travel
Purpose Calculation Total Amount CNCS Share Grantee Share

Office Supplies Avg $40/month $400 $0 $400

Computers for new staff $2,200 $1,100 $1,100

Member Supplies Avg $185/member, 38 members $7,000 $2,800 $4,200

Subtotal $9,600 $3,900 $5,700

Purpose Calculation Total Amount CNCS Share Grantee Share

Office Supplies Avg $40/month $500 $0 $500

Computers for new staff (laptop, external 

monitor, external keyboard, and mouse) 2 @ $1,100/each $2,200 $1,100 $1,100

Subtotal $2,700 $1,100 $1,600 

Budget Narrative Section I – Sample#2

E. Supplies
Member Costs

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Section II. 

A.Living Allowance

B. Member Support Costs

• FICA

• Health Care

• Worker’s Compensation

• Unemployment Insurance

• Other Member Support Costs
Administrative and Indirect Costs

15

Section III. (Choose 1 of these 3 methods)

A.Corporation Fixed Percentage

• 5% of the total AmeriCorps funds expended*

• No documentation required

B. Federally Approved Indirect Cost Rate

• Requires approved rate from Federal 

government

• Approved rate constitutes documentation

C.10% De Minimis Rate

* Regardless of method used, AmeriCorps share is 

limited to 5% of total AmeriCorps funds expended.
Budget Narrative Section III –

Sample Entries
Source of Funds
Source of Funds – Sample Entry
Budgeting Tips

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• Meet AmeriCorps cost guidelines

• ≥ Required match with match sources

• Include:

• Required expenses

• Adequate/accurate calculations and 

explanations

• Allowable costs only 

• Align with stated program goals
Have you...

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• Established or renewed your SAM (System 

for Award Management) registration? 

• Emailed your Operational and Financial 

Management Survey?

• Submitted your single audit and 990? 

• Entered your Negotiated Indirect Cost 

Rate Agreement details in eGrants?
eGrants Messages

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• Warning: Can submit but budget may not 

be compliant

• Error: Cannot proceed until data is edited

eGrants technical assistance

AmeriCorps Hotline: 800-942-2677
Quality Assurance Checklist

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• Follow the Notice of Funding Opportunity

• Include allowable, reasonable, necessary, 

and allocable costs, as defined by 2 CFR 200

• Estimate resources needed to achieve 

program goals

• Organize narrative to fit budget categories

• Provide adequate descriptions

• Check your math
Happy 

Budgeting

and

Good Luck!