solving the grant budget narrative puzzle 101. what’s ahead budget narrative/justification purpose...

Jessie Momen

West Virginia University

Solving the Grant Budget Narrative Puzzle 101

Solving the Grant Budget Narrative Puzzle 101

Judy Robison, Ph.D.University of ArkansasCooperative Extension Service

What’s AheadBudget Narrative/Justification

What’s AheadBudget Narrative/Justification

• Purpose– Explain basis of cost determination– Reiterate link between program narrative & budget– Build case for direct charging items normally included

in F&A/IDC base• Sections

– What’s Included – You Decide– Actual Examples

• Layout• Questions

Which Region Are You From?Which Region Are You From?

North

east

South

ern

North

Central

Weste

rn

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0

5

1. Northeast

2. Southern

3. North Central

4. Western

How Many Years Have You Been Working with Grants?

How Many Years Have You Been Working with Grants?

Less

than O

ne Year

One to

Thre

e Years

Three to

Five Years

Five

or More Years

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1. Less than One Year

2. One to Three Years

3. Three to Five Years

4. Five or More Years

0

5

BudgetsBudgets

• A Budget is a Financial Expression of the Project

• Each Proposal Must Contain a Budget for Each Year of Support Requested (unless a program announcement stipulates otherwise)

• Amounts Requested for Each Budget Line Item Must be Documented and Justified

AcronymsAcronyms• AOR – Authorized Organizational

Representative• OMB – Office of Management and Budget• NIFA – National Institute of Food and Agriculture• F&A – Facilities and Administration Costs (also

called IDC)• IDC – Indirect Costs (often called F&A) • TDC – Total Direct Costs• MTDC – Modified Total Direct Costs• TFC – Total Federal Costs

Purpose of the BudgetPurpose of the Budget

• The grant budget shows what the grantee plans to do financially during the life of the project.

• Reflects items to be purchased, what will be constructed, what training will take place, who will be hired, etc.

Difference between the Budget and the Budget Narrative

Difference between the Budget and the Budget Narrative

• Budget – Summarizes numerically what purchases will be included in the grant and how much is planned to be spent.

• Budget Narrative – Provides greater detail of what specific goods/services will be purchased, breaks down what the budgeted amount will cover, and gives narrative support for the amount budgeted for each purchase.

Tips in Preparing GreatBudgets/Budget Narratives

Tips in Preparing GreatBudgets/Budget Narratives

• The first step is good program design.

• Ensure that you or the project director have thought of every possible cost to operate the project.

• Can your organization afford to make up the difference?

Numerical Budget FormatNumerical Budget Format

• From our experience, it is best to use the three column budget format whenever possible.

• Presents a complete picture of your project’s costs to the sponsor.

• Spells out very clearly what portion of that project you are asking the sponsor to bear.

A Clear Budget Reflects Clear Thinking

A Clear Budget Reflects Clear Thinking

• This will go a long way towards satisfying the reviewer that you have a sound project all around.

• Clearly ties future financial commitments to program proposed.

• Can cause a potential funder to increase the amount of money they are willing to commit to the project.

A Time to ChooseA Time to Choose

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6. Other Direct Costs

Please make your selection...Please make your selection...

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1. Other - Material & Supplies

2. Other - Publication Costs

3. Other - Consultants

4. Other - Computer (ADP) Services

5. Other - Subawards/ Consortium/Contractual

6. Other - Equipment/Facility Rentals/User Fees

7. Other - Alteration/Renovations

Salary DefinitionSalary Definition

Compensation for employee services working on this externally funded program during the project period.

Salary ConsiderationsSalary Considerations• Estimated percentage of effort devoted to project• Any salary restrictions in guidelines• Salary increases of institution• No administrative/clerical positions (generally, but there

are exceptions)• Sponsor limitations

– NIFA – Not exceed Executive Level IV– NIH Salary Cap – Executive Level I– NSF cap

• Project year and organization’s salary year may not be same

• Supplementing vs. Supplanting

Key Salary ElementsKey Salary Elements

• Amount of Commitment on Project• Key or Senior Personnel and Other

Personnel• Role on the Project (not Job Title)• Institution’s Employees Only• Costs Normally Part of F&A

– Administration– Clerical

Grant Eye ExamGrant Eye Exam

Salaries Approach ASalaries Approach AFunding in the amount of $25,468 is being requested to

defray the costs of Dr. Experienced Researcher, who will serve as the Principal Investigator. Dr. Experienced Researcher will be responsible for general oversight of the project, including the water quality research activities related to the project. She will dedicate 10% of her time to this project during the academic year (September-May) and 65% of her time during the summer term (June-August).

Funding in the amount of $15,382 is being requested to defray the costs of Dr. Less Experienced Colleague…

Salaries Approach BSalaries Approach B

A total of 1.5 FTEs will be devoted by the senior personnel to this project. The Project Coordinator, Drs. Renowned Expert and Esteemed Scientist, will provide overall program guidance in addition to coordinating the soil and water testing portions of the proposed project.

Salaries Approach CSalaries Approach C

Dr. Super Smart Professor will spend 60% of his time working on this proposed project in addition to his quarter research appointment and his 25% teaching responsibilities. He will provide oversight of the project activities as well as coordinating the soil and water quality testing portions of the project.

Which Approach Do You Prefer?


Salarie

s Appro

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Salarie

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Salarie

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1. Salaries Approach A

2. Salaries Approach B

3. Salaries Approach C


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Fringe BenefitsFringe Benefits

• The organization’s applicable fringe benefits, if any.• If the Organization’s usual accounting practices treat

as direct, then grant treats as direct cost.• Covers things like social security, retirement, workers

compensation, health, dental, life and disability insurance, etc.

• Directly related to salary charges.• Requires separate line item in the budget (not part of

salary) or on the SF424 R&R, as separate column.

Fringe Benefits Approach AFringe Benefits Approach A

Fringe benefits are charged at the organizational rate of 26.9% of salaries and wages.

Fringe Benefits Approach BFringe Benefits Approach B

Since this is a federal grant, the government will be charged for the fringe benefits at the rate of 50%.

Fringe Benefits Approach CFringe Benefits Approach C

Fringe Benefits – Total Costs $5,478

The amount of fringe benefits, based on the salaries of the personnel listed above, equals $4,578 and was calculated at a rate of 26.0% for full-time personnel ($3,216), 8.1% for part-time personnel ($963), 6.2% for graduate students ($274), and 1.2% for undergraduate students ($125).



Fringe

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Fringe

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1. Fringe Benefits Approach A

2. Fringe Benefits Approach B

3. Fringe Benefits Approach C


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EquipmentEquipment

Definition• Equipment items have a purchase price of

$5,000 or more or are in line with the institution’s policy if more restrictive.

• Useful life of year or more• Exclusive use by project or reasonable

allocation.

Equipment Special Considerations

Equipment Special Considerations

• Read award terms and conditions for required prior approval.

• Items costing less are considered material and supplies.

• Need for project.

Capital EquipmentCapital Equipment

Include:• Type of equipment• Manufacturer’s name or identifying mark• Quantity• Estimated cost, and basis for the estimate• Vendor quote• Sales Tax

Equipment Approach AEquipment Approach AFunds are requested for purchase of all-terrain vehicle

(ATV) or equivalent equipped with a herbicide sprayer apparatus and a trailer for hauling purposes. The equipment is needed because the row crop fields in which the project is being conducted are more than 250 acres in size. A backpack sprayer, while cheaper, would not be practical in such situations due to the excess time that would be required to walk that size of field repeatedly throughout the project which would significantly increase the time commitment required by the P.I. and other senior researchers. That approach would be much more expensive than the equipment purchase.

Equipment Approach BEquipment Approach B

Funding is being requested to purchase the following equipment: $5,500 for a sprayer, $8.500 for a Honda All-Terrain vehicle, and $2,600 for a trailer. These necessary startup purchases will be bought in Year One of the project.

Equipment Approach CEquipment Approach C

A Nikon D7500 Camera (or equivalent) will be purchased for use on this project. Due to the high volume of data that will be collected and analyzed, this expense is necessary. Outstanding University currently does not have a system on campus that can be utilized for this project. We have included a quotation from our vendor. Sales tax is included in the purchase price.



Equipment A

pproach

A

Equipment A

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B

Equipment A

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C

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1. Equipment Approach A

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3. Equipment Approach C


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TravelTravel

Definition

Transportation, lodging, subsistence and related items incurred by employees traveling on official institution business in connection with the project.

Travel Cost ConsiderationsTravel Cost Considerations

• Transportation Costs• Per Diem for Room and Board• Length of Trip• Ground Transportation• Registration• Other Expenses• Must use U.S. Flag Ship Carrier for Air

Travel (Fly America Act)

Fly America ActFly America Act• All fights charged to federal projects, must be taken

on U.S. Flag Carriers, or• On foreign air carriers that code share with a U.S.

Flag Carrier on the flight taken.• If there is no U.S. Carrier to your destination, you

must travel on a U.S. carrier as far as possible.• In some cases, the sponsor’s written prior approval

may be required before each foreign trip.

The same rules apply to foreign visitor’s flights to our

institutions.

Travel Approach ATravel Approach A

Project Investigators and other project staff will be traveling to attend the Regional Water Quality Education Forum. They will be conducting a poster session at the meeting to share the information gained on this project with their colleagues from across the country. For this trip, the PI is requesting support for the airfare ($1,000), and per diem costs ($191/day) for six days in Chicago for four people, total $8,584 per year.

Travel Approach BTravel Approach B

Travel

It is anticipated that the PI will need to travel to Washington on an annual basis to consult with the program officer at the National Institute of Food and Agriculture (NIFA). We have included expenses for airfare at $1,000 and per diem at the rate of $150/day x 7 days and car rental.

Dr. Renowned Scientist will present a juried seminar at the Internal Symposium in Paris in October, 2012. This seminar will discuss the research methodology and the preliminary results that have been obtained...

Travel Approach B (Con’t.)Travel Approach B (Con’t.)

5,000 scientists from across the word are scheduled to participate. He will travel from Top in The Country University to Atlanta on Delta Airline and from Atlanta to Paris on Air France. These flights were chosen because of his elite scientist status which demands that the shortest amount of travel time be committed. These flights offer a time savings of two hours.

Travel Approach CTravel Approach C

Travel……………………………………………….. $49,955• $2,646 – Travel for 8 advisory board meetings at central

location, 200 miles round trip (RT) plus vicinity mileage @ $0.42/mile, plus $20 for meals for each member. (1 meeting per year $882/year).

• $23,076 – Travel to classes for 2 presenters and 1 associate, 10 classes, 520 miles RT per class @ $0.42/mile, 2 days at $42 per diem for food and 1 night lodging at $70 per person per trip. In years 1 and 2, $11,538/yr.

• $1,300 – Local travel to classes for site coordinator, 5 sites, 31 miles RT @ $0.42/miles, 10 classes; in ….



Travel Appro

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Travel Appro

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Travel Appro

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1. Travel Approach A

2. Travel Approach B

3. Travel Approach C


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Participant/Trainee Support CostsParticipant/Trainee Support Costs

Definition

Costs, such as scholarships, stipends, tuition, travel, transportation, per diem, training (books, materials, fees, etc.) for non-employees participating in the program, sponsored conferences, meetings, training activities or workshops. The number of anticipated participants should be shown.

Consider Cost/Person– May have sponsor limits– May be considered in funding decisions

Participant/Trainee Costs AParticipant/Trainee Costs A

Participant/Trainee Support Costs………………$5,800• $2,000 – Facilities rental for year 3 intensive Hmong

NFES program, 2 days each of two locations, $500/day per location.

• $800 for Hmong Interpreter for Hmong intensive NFES. $20/hour for 40 hours.

• $3,000 for meals to not break the continuity of the intensive Hmong and Delta NFES day long workshops. $15/person with an average of fifty participants, facilitators, and presenters attending each of four workshops for a total of 200 people.

Participant/Trainee Costs BParticipant/Trainee Costs B

Tuition – Fee and health insurance for youth participants from military families to participate in a state-wide training including core elements of the Operation Military Kids program. Training fee - $70 average cost of a one day camping experience, $140 for a weekend experience and $300 for a one week experience.

Participant/Trainee Costs CParticipant/Trainee Costs C

F. Participant Costs – Total Costs $34,000

Funding in the amount of $15,000 in stipends, $5,000 in travel expenses, $6,000 in subsistence and $8,000 in other support costs per year are requested for the five participants.



Particip

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Particip

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2. Participant/Trainee Approach B

3. Participant/Trainee Approach C


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Other Direct CostsOther Direct Costs

Anticipated direct project costs in other sub-categories– Material and Supplies– Publication Costs– Consultants– Computer (ADP) Services– Subawards/Consortium/Contractual Costs– Equipment/Facility Rentals/User Fees– Alterations/Renovations– Other

Other Direct Costs1. Material and Supplies

Other Direct Costs1. Material and Supplies

Definition

Items used in performance of the work and tangible property other than equipment. Chemicals, glassware, disposables, research supplies, training materials, educational materials, and purchase of questionnaires, etc. Items are specific to project. Category can include non-capital equipment.

Other Direct CostsMaterial and Supplies A

Other Direct CostsMaterial and Supplies A

Computer supplies will include the items necessary to maintain the existing microcomputer environment of this project, as well as those supplies needed to maintain the Sun Microsystem.

Software will be required for the Data Camera, as well as updates for other systems that will be used by this project.

Other Direct CostsMaterial and Supplies B

Other Direct CostsMaterial and Supplies B

Material and Supplies: Funding in the amount of $10,315 is being requested for office supplies, including basic supplies, Right Bite educational curriculum purchases, an electric skillet for food demonstrations, food pyramid models, Fruits and Veggies Color Champion puppets, and NoteNiks Healthy Eating and Exercise computer games, etc. for each year of the program.

Other Direct CostsMaterial and Supplies C

Other Direct CostsMaterial and Supplies C

Material and Supplies……………… $2,750• $1,250 for binders for course notebooks at

$5/binder, with a total of 50 binders in year 1, 50 in year 2 and 150 in year 3.

• $1,500 for laptop computer for program associate.



Materia

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Materia

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Materia

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1. Material & Supplies Approach A

2. Material & Supplies Approach B

3. Material & Supplies Approach C


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Other Direct Costs2. Publication CostsOther Direct Costs

2. Publication Costs

Definition

Costs of publishing in scientific or technical journals (page charges, reprint costs, etc.) and/or printing brochures, fact sheets, manuscript illustration and program materials. If copier charges are treated as direct costs, they will go in one of the “other” lines rather than in this section.

Other Direct CostsPublication Costs AOther Direct Costs

Publication Costs A

The project team plans to disseminate the results in referred journals as well as other venues, and the current submission fee for the Family and Consumer Sciences Research Journal is $40 and the Journal of Financial Counseling and Planning is $25/page for six pages. These costs have been included in the budget.

Other Direct CostsPublication Costs BOther Direct Costs

Publication Costs B

Printing and publication……….……………. $14,000• $900 for printing of educational materials.• $200 for printing of educational announcement

materials.• $10,500 for printing costs of notebook contents for

English language – NFES schools all years at $50/notebook with 50 notebooks in year 1, 50 in year 2, and 110 in year 3.

• $2,400 for printing costs of notebooks for Mnong language NFES school in year 3 at $60/notebook for 40 notebooks.

Other Direct CostsPublication Costs COther Direct Costs

Publication Costs C

Publication/Documentation/Dissemination: Funding in the amount of $6,259 is being requested for fact sheets and manuals associated with the proposed research for program participants.



Publication Costs

Appro

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Publication Costs

Appro

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Publication Costs

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Other Direct Costs3. Consultants

Other Direct Costs3. Consultants

Definition

Specialists who are not employees of the performing institution, nor use that institution’s facilities, who give expert advice, expertise or services in their field.

An independent contractor is an individual (or organization) that provides professional advice or service to another organization for a fee.

Consultant ConsiderationsConsultant Considerations

• Rate of Pay not exceed Executive Level IV for NIFA ($155,500/year as of January, 2011)

• F&A or IDC limitations or prohibitions apply to Consultants as well

• Requirements– Consultant Name, Title and Organization

• Daily Salary Rate• Number of Days Involved

– Statement of Work– Expense Breakout– Resume or Vita– Letter of Collaboration – Consultant or AOR on Letterhead

Other Direct CostsConsultants Approach A

Other Direct CostsConsultants Approach A

Consultant: Funding in the amount of $82,000 is being requested for Dr. Highly Intelligent, who will assist the P.I. and Co-Investigator with the following activities: evaluation design, data collection, data analysis and development of recommendations for program changes in light of evaluation information. Dr. Highly Intelligent was selected for her expertise in evaluation, which is critical to the proposed research.

Other Direct CostsConsultants Approach B

Other Direct CostsConsultants Approach B

Dr. Expert Consultant will be needed for the AutoCad work in year one of the project. Dr. Consultant will devote five hours, which has been budgeted at the rate of $160/hour. The market rate per Eng.com is $120-$175/hour.

Other Direct CostsConsultants Approach C

Other Direct CostsConsultants Approach C

Dr. Smart Guy, a specialist in the area of Early Childhood Development will provide ten days of consulting to the project at $482/day. He is employed with The Child Life Center – but will be available for the work on this project as described. See attached letter of commitment.



Consulta

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Consulta

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Consulta

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Other Direct Costs4. Computer (ADP) Services

Other Direct Costs4. Computer (ADP) Services

Definition

Costs associated with organization shared computer systems or computer-based retrieval of scientific, technical and educational data. For example: Internet access charges, computer processing usage, line charges, etc.

Other Direct CostsComputer (ADP) Services

Approach A


Approach AComputer Costs of $14,400 for the College

of Agriculture IT Department at Ultimate University will be included to support the objectives of the program. This amount was based on a meeting between the Principal Investigators and the IT Department to determine the appropriate charges for the services need by the project.


Approach B


Approach B

Funds for the computer-based retrieval of both on-label and off-label applications of the composite chemicals involved in the proposed research. These are in addition to the computer based retrieval of socio-economic information for each of the areas of use. The rates budgeted are based on published pricing rates of the 3rd party firm.


Approach C


Approach C

$4,750 is requested to cover the costs of the survey processing which includes survey set up and design, printing and mailing services, survey data entry and reporting.



Computer (ADP) A

Computer (ADP) B

Computer (ADP) C

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2. Computer (ADP) Services Approach B

3. Computer (ADP) Services Approach C


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Other Direct Costs5. SubAwards/Consortium/Contractual

Costs

Other Direct Costs5. SubAwards/Consortium/Contractual

Costs

These involve a clearly defined, specific portion of the project that will be performed by an entity other than the lead organization. Sub-awardees normally use their own resources and facilities in conducting their portion of the work. The period of performance cannot begin before the prime award, nor end after it.

Other Direct CostsSubAwards/Consortium/

Contractual Costs A


Contractual Costs A

A subcontract will be issued to The Ultimate University for $20,000 for year one and $25,000 for year two of the project.

SubAwards/Consortium/Contractual Considerations

SubAwards/Consortium/Contractual Considerations

Subaward Components• Statement of Work in Proposal• Letter of Commitment Signed by AOR• Budget for Each Year• Budget Justification• Any Other Documentation Required by Lead

Institution or Sponsor• F&A Rate Agreement (in some cases)


Contractual Costs B


Contractual Costs B

Supreme University will receive a subcontract in the amount of $45,000 for each of the three project years. A detailed budget and justification are attached, and a description of their responsibilities is included in the work statement.


Contractual Costs C


Contractual Costs C

Subaward(s): Funding in the amount of $65,000 is requested for a subcontract with Top Notch University for field research, conducting six seminars in their state and developing materials for the web site. Top Notch University will receive $25,000 in Year One, $20,000 in Year Two and $20,000 in Year Three. The authorized representative for Top Notch University has reviewed and endorsed their organization’s participation in the proposed research.



SubAward

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SubAward

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2. SubAwards/Consortium/Contractual Approach B

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0 0 0 0000

0

5








Other Direct Costs6. Equipment or Facility

Rentals/User Fees

Other Direct Costs6. Equipment or Facility

Rentals/User FeesRentals

Lease and rental expenses for equipment (such as computers, vehicles or farm equipment), land, buildings, offices, meeting space and storage facilities are included in this category.

User Fees

Usage fees for something associated with the program.

Other Direct CostsEquipment or Facility Rentals/User

Fees A


Fees A

Cost is for the continued development of one main web site, customized, hosting, maintenance, updates, 13 pop e-mail accounts to be included in the main web site. Total Cost: $1,200.


Fees B


Fees B

The meeting space rental covers the cost of the two rooms for the pre-conference meeting space and AV needs for each room during the meeting located at the Palmer House Hotel in Chicago, Illinois. The room rental average is approximately $750 per room/day and the AV equipment is approximately $300 per room/day. AV costs include video/audio equipment, use of…


Fees C


Fees C

StarLab is a portable planetarium made of fabric, which is inflated with a fan and is capable of accommodating 25 people at a time. StarLab rental for the 4-H Space Camp for one week is $500.



Equip/F

acility

Rental/U

ser A

Equip/F

acility

Rental/U

ser B

Equip/F

acility

Rental/U

ser C

0 00

0

5

1. Equipment/Facility Rental/User Approach A

2. Equipment/Facility Rental/User Approach B

3. Equipment/Facility Rental/User Approach C


Salary

Fringe Benefits

Equipment

Travel

Particip

ant/Tra

inee Support...

Oth

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0 0 0000

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51. Salary

2. Fringe Benefits

3. Equipment

4. Travel




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Other Direct Costs7. Alteration and Renovation

Costs

Other Direct Costs7. Alteration and Renovation

Costs

Alterations to existing spaces or renovations to accommodate the program.

Alteration and Renovation CostsAlteration and Renovation Costs

Considerations• Specific renovation, alteration details, the

relationship and how it is needed for the project

• Square footage and costs should be provided in the budget justification

• Not always allowed by program• Seldom allowed on NIFA programs

Other Direct CostsAlteration and Renovations A

Other Direct CostsAlteration and Renovations A

Dr. Highly Intelligent is a world renown expert in soil science. Dr. Intelligent’s current office is not befitting a professor of his stature. For this reason and with the national attention this project will produce, the Crops and Soil Sciences Building will be renovated to provide a new larger, corner office for Dr. Intelligent.

Other Direct CostsAlteration and Renovations B

Other Direct CostsAlteration and Renovations B

Dr. Smart Guy is leading a major project for the FROG division of the military, which will require new temperature control rooms be installed in Professor Hall on campus. The multi-million dollar major project complies with the OMB definition of such. The power requirements for these proposed temperature control rooms will require extensive power upgrades to the building’s electrical service. The $28,000 …

Other Direct CostsAlteration and Renovations C

Other Direct CostsAlteration and Renovations C

Funds to support minor renovation of classrooms as necessary including but not limited to, Ethernet cabling if necessary, provision of a hard surface floor, counter and power installation, and installation of adequate sink areas. Retrofitting will be completed by the school district’s Facilities Services staff or contractors specified and hired by Facilities Services…



Alterati

ons & Renovations A

Alterati

ons & Renovations B

Alterati

ons & Renovations C

0 00

0

51. Alterations and

Renovations Approach A

2. Alterations and Renovations Approach B

3. Alterations and Renovations Approach C


Salary

Fringe Benefits

Equipment

Travel

Particip

ant/Tra

inee Support...

Oth

er Dire

ct Costs

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51. Salary

2. Fringe Benefits

3. Equipment

4. Travel




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Other Direct Costs8-10. Open Categories

Other Direct Costs8-10. Open Categories

• Section where expenses not shown in the other categories can be listed.

• Categories commonly used include postage, phone, speaker/trainer fees, honorariums, sample analysis, etc.

Hint• For multiple year projects with the same

categories, list in the same order each year

Facilities & Administration (F&A)/Indirect Costs (IDC)Facilities & Administration (F&A)/Indirect Costs (IDC)

Federally negotiated rate with Cognizant Federal Agency which is used in computing F&A/IDC for a proposal.

F&A/IDC ConsiderationsF&A/IDC Considerations

• Costs that are incurred for common or joint objectives, and therefore, cannot be identified readily and specifically with a particular sponsored project.

• Costs that are not directly charged to a grant

• Comprised of two components – facilities costs and administrative costs

F&A/IDC Rate BaseF&A/IDC Rate Base

Rate Base• Refers to the costs to which the rate is

applied• Basis on which the rate is calculated

Common Types of Rate BaseCommon Types of Rate Base

• Modified Total Direct Costs (MTDC)– All Direct Costs of Research less:

• Equipment• Portion of Individual subcontracts in excess of

$25K• Tuition remission• Rental or Lease Costs

• Total Direct Costs (TDC)– All Direct Costs of Research

Common Types (Con’t)Common Types (Con’t)

• Salary and Wages (S&W)– All charges for salary and wages

• Total Federal Costs– Direct charges to federal money; none to cost

share– Most Common approach on NIFA project

allowing IDC/F&A

Program IncomeProgram Income

• Gross income earned by a grantee that is directly generated by the grant supported project or activity or earned as a result of the award (other than income resulting from royalties or licensing fees).

Adding the Last Piece of the Puzzle

Adding the Last Piece of the Puzzle

Helpful Tools & Aids

Budget Narrative SummaryBudget Narrative Summary

• Justification of the budget expenses• Expenses must be allowable• Provides enough detail to give reviewers

the needed information to understand relationship of budget to program

• Provides expanded information for costs which are being classified as “unlike” those included in F&A base. Need to build case why they are unique.

Summary ContinuedSummary Continued

• A well thought through and clear budget reflects clear thinking.

• Aids the reviewer in seeing linkage between budget and program.

• Will go a long way towards satisfying the reviewer that you have a sound project all around.

• Clearly ties future financial commitments to the proposed program.

Questions???Questions???Jessie Momen

Director Finance & Business

Extension Service

West Virginia University

P. O. Box 6031

Morgantown, WV 26506

Phone: 304-293-8747

E-Mail: [email protected]

Judy Robison, Ph.D.

Grants Officer

University of Arkansas Cooperative Extension Service

2301 South University Ave.

Little Rock, AR 72204

Phone: 501-671-2322

E-Mail: [email protected]

solving the grant budget narrative puzzle 101. what’s ahead budget narrative/justification purpose...

Documents

budget narrative budget

clear budget

justified slide

alterationrenovations

western slide

grant budget shows

numerical budget format

column budget format