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OR/WA BUREAU OF LAND MANAGEMENT (BLM)

Detailed Budget Breakdown & Budget Narrative


(Suggested Format)

Applicants/Recipients may use this template to show a detailed budget breakdown of Cost Categories identified on the SF-424A, Budget Information form. Other formats may be used as long as sufficient detail is provided to allow for evaluation of costs. Each budget item must be clearly extended and totals must correspond to their respective Cost Category. Calculate costs to no more than two (2) decimal places and round only to the nearest cent. All costs must be listed in cost categories similar to those below and all items must be explained in Section K. Budget Justification or its equivalent.
A. DIRECT PERSONNEL COSTS This refers to wages and salaries paid to employees who are directly involved in Grant implementation. Include costs of personnel hired by sub-recipients under Section F. Direct Contractual Costs. Please provide the names and/or titles of key personnel.
Name/Title of Position Monthly Salary or Hourly Rate Months Worked or Hours Worked Monthly Salary % FTE BLM (Federal) Funds Match / Cost Share (if any) Third Party Share (if any) Total

$ $ $ $ $ $ J. Smith, Exec. Dir. M. Doe, Secretary $2,500.00/Mo. 4 Mos. $10.00/Hr. 100 Hrs. 20% N/A

$ $ $ $ $ $ $2,000.00 $1,000.00 $

$ $ $ $ $ $ $200.00 $0.00 $

$ $ $ $ $ $ $0.00 $0.00 $

$ $ $ $ $ $ $2,200.00 $1,000.00 $

Personnel Costs Subtotal

B. PERSONNEL FRINGE BENEFITS The cost of benefits paid to personnel working on the Grant, including the cost of employers share of FICA, Health Insurance, W orkers Compensation Insurance, and Vacation. If more than one rate is used, list each rate and its wage or salary base.
Rate (%) Salary or Wage Base BLM (Federal) Funds Match / Cost Share (if any) Third Party Share (if any) Total

$ $ $ $ $ $ J. Smith (30%) M. Doe (10%) $2,000.00 $1,000.00 Fringe Benefits Cost Subtotal

$ $ $ $ $ $ $600.00 $100.00 $

$ $ $ $ $ $ $60.00 $0.00 $

$ $ $ $ $ $ $0.00 $0.00 $

$ $ $ $ $ $ $660.00 $100.00 $

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DETAILED BUDGET BREAKDOWN

C. DIRECT TRAVEL COSTS The travel costs of personnel that are reasonable and necessary to effectively manage and carry out Grant activities, provide oversight, and/or measure program effectiveness. For each trip, indicate the number of persons traveling, the total days personnel will be in travel status, and the total subsistence and transportation costs for the trip. In the absence of written travel policies, Applicant/Recipient travel cost reimbursement may not exceed Federal Government per diem rates. Current Federal per diem rates may be found at http://www.gsa.gov/portal/category/21287.
Travel To / From No. of People No. of Travel Days Per Diem (Lodging & Meals) per person, per day Total Per Diem for this trip Travel Costs (Airfare, Mileage, etc.) per person Total Travel Costs for this trip BLM (Federal) Funds Match / Cost Share (if any) Third Party Share (if any) Total

To: From: To: From: To: From: To: From: To: From: To: From: To: From: To: From:

$ Portland, OR BLM Salem District Office 2 3 $150.00

$ $28.60

$900.00

(1 Vehicle, 52 Mi@$0.55/Mi)

$28.60

$928.60 $

$0.00 $

$0.00 $

$928.60 $

Travel Costs Subtotal

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DETAILED BUDGET BREAKDOWN

D. DIRECT EQUIPMENT COSTS Nonexpendable personal property having a useful life of more than one year and a per-unit cost of $5,000 or more. Only equipment necessary for the implementation of the Grant may be purchased with Federal funding.
Item No. of items Cost BLM (Federal) Funds Match / Cost Share (if any) Third Party Share (if any) Total

$ $ $ Equipment Costs Subtotal

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

E. DIRECT SUPPLY COSTS Consumable materials and supplies used directly for this Grant, such as office supplies, copy paper, ear plugs, work gloves, etc.
Item No. of items Cost BLM (Federal) Funds Match / Cost Share (if any) Third Party Share (if any) Total

$ $ $ Supply Costs Subtotal

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

F. DIRECT CONTRACTUAL COSTS Include costs of any contracted services and/or sub-recipient agreements. Include payments for professional and technical consultants participating in the project.
Consultant Name, Type, & Organization No. of Days Daily Rate of Compensation BLM (Federal) Funds Match / Cost Share (if any) Third Party Share (if any) Total

$ $ $ Contractual Costs Subtotal

$ $ $ $

$ $ $ $

$ $ $ $

$ $ $ $

H. OTHER DIRECT COSTS Direct costs that do not fit any other cost category, such as rent for buildings used only to conduct Grant activities, duplicating and printing, postage and freight, leased equipment, etc.
Item Cost BLM (Federal) Funds Match / Cost Share (if any) Third Party Share (if any) Total

$ $ $ $ Other Costs Subtotal TOTAL DIRECT COSTS The total of all direct costs.
Direct Costs

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

BLM (Federal) Funds

Match / Cost Share (if any)

Third Party Share (if any)

Total

Total Direct Costs

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DETAILED BUDGET BREAKDOWN

I. INDIRECT COSTS. Indirect costs are costs that an organization incurs for common or joint objectives that cannot be readily and specifically identified with a particular Grant or project. Such costs are usually charged to the Grant as a percentage of some or all of the Direct Cost items in the Applicants/Recipient's budget. This percentage is called the Indirect Cost Rate. Choose an option below for calculating the indirect costs to be charged to the Grant. OPTION A - For Applicants/Recipients with approved Indirect Cost Rate (ICR) Agreements If indirect costs will be charged to the grant, a copy of the indirect cost rate agreement signed by the issuing Federal agency must be attached to the submitted SF-424 Application for Federal Assistance packet. Federal Agency that issued the ICR Agreement: Approved Indirect Cost Rate: Base against which this rate will be applied: Base amount for this Grant: Rate to be used on this Grant: Estimated Total Indirect Costs to be charged to this Grant $ $ % %

OPTION B - For Applicants/Recipients without approved Indirect Cost Rate (ICR) Agreements Indirect costs charged to the Grant will be disallowed unless: 1) An indirect cost rate proposal is submitted to the Department of the Interior - Interior Business Center (DOIIBC) Indirect Cost Services Directorate (ICSD) no later than three (3) months after the effective date of this Grant, in which case, the Grants Management Officer may approve a "provisional" rate until the approved negotiated rate is established, or 2) If the Applicant/Recipient is a small non-profit organization, the Grants Management Officer, at their discretion, may allow a non-negotiated rate to be used, in which case, the Applicant/Recipient must provide documentation from their accountant, accounting firm, Board of Directors, etc., which clearly demonstrates how the indirect cost rate was calculated and that it is reasonable. Base against which this rate will be applied:
(Example: Total direct costs, total labor costs, etc.)

Base amount for this Grant: Rate to be used on this Grant Estimated Total Indirect Costs to be charged to this Grant

$ % $

OPTION C - For Applicants/Recipients without approved Indirect Cost rate Agreements, but which request reimbursement for a fixed amount Indirect costs charged to the Grant will be disallowed unless the Applicant/Recipient provides documentation from their accountant, accounting firm, Board of Directors, etc., which clearly demonstrates how the fixed indirect cost amount was calculated and that it is reasonable. Total fixed Indirect Cost amount to be charged to this Grant $

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DETAILED BUDGET BREAKDOWN

K. BUDGET JUSTIFICATION. Provide a brief narrative explaining all cost items, including matching funds and 3rd-party funds, listed in the budget breakdown. Be specific and explain why these items are necessary to accomplish the objectives of the Grant. Direct Personnel Costs:
(List the Key Personnel who will be working on the Grant.)

Personnel Fringe Benefits:


(List who will receive fringe benefits and what they include.)

Direct Travel Costs:


(If the project involves travel costs (travel is limited to this project only), include a brief summary of each trip. For example: Recipient's Project Manager (RPM) and one (1) student will drive one (1) vehicle from Portland, OR, to the BLM Salem District Office, approximately 52 miles, and remain for three (3) days to oversee the collection of Grant-related native plant data.)

Direct Equipment Costs:


(If the purchase of equipment (property that has a useful life of more than one year and a per-unit cost of $5,000 or more) is required to implement the Grant, follow procurement procedures stated in 43 CFR Subpart C, Section 12.76 Procurement, for State, Local and Indian Tribal Governments or 43 CFR Subpart F, Sections 12.940-12.948 for Institutions of Higher Education, Hospitals, and other Non-Profit Organizations, and all other organizations, as applicable.)

Direct Supply Costs:


(List what supplies will be needed and why.)

Direct Contractual Costs:


(List what contractors, consultants, etc. will be used to fulfill the Grant.)

Other Direct Costs:


(Explain what these costs are and why they will be required.)

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DETAILED BUDGET BREAKDOWN